A-level会计必备公式！
2019-10-22
选择ALevel会计并不要求会计基础，但计算能力和英语写作能力要过关。ALevel 的Accounting本身难度不大，ALevel阶段偏向数学性问题，深入浅出，考点浅尝辄止，数学基础好的同学，选了Math课程的同学都可以选择Accounting作为‘商科类数学学科’，与数学相辅相成，培养数学思维。
这门课程会让我们了解如何做一个有效的、规范的财务记录：目的、需要的技术/技能，以及这么做的重要性；在一个成功的商业活动中，财务会计是被如何用来衡量、监督和做计划的；在商业管理和日常的决策过程中是如何运用财务会计的技能的。这里为大家总结在学习Alevel会计中必须掌握的一些公式：
Profitability
1 Gross Profit as a Percentage of revenue (sales margin) = (Gross Profit/Revenue) x 100
2 Percentage Mark-up = (Gross Profit as a Percentage of revenue/cost of sales) x 100
3 Net Profit for the Year as a Percentage of Revenue = (Net Profit for the Year/Revenue) x 100
4 Return on Capital Employed (percentage) = (Net Profit Before Interest (NPBI)/Capital Employed) x 100
For a sole trader or partnership (Capital Employed = Capital + Non-current Liabilities (NCL))
5 Return on Capital Employed (percentage) for Corporate Bodies = (Net Profit Before Interest (NPBI)/Capital Employed) x 100
For a Company (Capital Employed = Issued Shares + Reserves + Non-current Liabilities)
Liquidity
6 Current Ratio = Current Assets/Current Liabilities
7 Liquid Ratio (Acid Test) = (Current Assets – Inventory)/Current Liabilities
8 Rate of Inventory Turnover = Cost of Sales/Average Inventory (Times per Accounting Period)
9 Trade Payables Payment Period = (Trade Payables/Credit Purchases) x 365
10 Trade Receivables Collection Period = (Trade Receivables/Credit Sales) x 365
Use of assets
11 Revenue to Non-current Assets = Revenue/Non-current Assets
Investment
12 Gearing Ratio = (Fixed Cost Capital (Debt))/(Total Capital Employed (Debt + Equity)) x 100
13 Earnings per Share = (Net Profit after Tax – Preference Share Dividend)/Number of Issued Ordinary Shares
14 Price Earnings Ratio = Market Price per Share/Earnings per Share
15 Dividend per Share = Total Ordinary Dividend Paid/Number of Issued Ordinary Shares
16 Dividend Yield = Dividend Paid per Share/Market Price of Share
17 Dividend Cover = Profit after Tax – Preference Dividends/Total Ordinary Dividend Paid
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