大家都知道ACCA考试毕竟属于财会类的考试。计算器都用的到，更别提算数公式了。下面是财经梦小编给大家整理的有关F3的英文公式集合，希望对大家的复习能够有所帮助;

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

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