ACCA共有16门课程，F1-F3是ACCA全部课程内容中基础的三门课程，知识难度不高，考试压力并不是很大，下面就为大家总结ACCA考试F3阶段英文公式总结。

　　ACCA共有16门课程，F1-F3是ACCA全部课程内容中基础的三门课程，知识难度不高，考试压力并不是很大，下面就为大家总结ACCA考试F3阶段英文公式总结。

　　一、Profitability and return　　1,Gross profit margin=profit margin/sales×100%　　2,Operating profit margin=PBIT（profit before interest and tax）/sales×100%　　3,Asset turnover=sales revenue/average total assets　　4,Capital employed=shareholder’s equity+long-term debts=total assets-current liability　　5,ROCE=operating profit margin×asset turnover　　=PBIT/capital employed×100%　

　二、Liquidity　　1，Current ratio=current asset/current liability　　2,Quick ratio=（current asset-inventory）/current liability　

　三、Working capital analysis　　1,Receivable days=trade receivable/credit sales×365　　2,Inventory turnover period=inventory/cost of sales×365　　3,Payable payment days=trade payable/purchase（or cost of sales）×365

　　四、Long-term solvency　　1,Debt ratio=total debts/total assets×365　　2,Gearing ratio=total long term debt/（shareholder’equity+long-term debt）×365　　Or　　Total long term debt/（total asset-current liability）×100%　　3,Interest cover=PBIT/interest charges