ACCA考試學(xué)員需要通過13門課程的學(xué)習(xí)才能拿到證書。在備考ACCA考試的過程中要對(duì)知識(shí)點(diǎn)有充分的掌握與理解才可以。ACCA考試 INTERPRETATION OF FINANCIAL STATEMENTS怎么學(xué)？
INTERPRETATION OF FINANCIAL STATEMENTS是ACCA考試的考點(diǎn)，學(xué)員在備考的時(shí)候要對(duì)知識(shí)點(diǎn)有足夠的學(xué)習(xí)才可以。該知識(shí)點(diǎn)要掌握的內(nèi)容很多，下面是給大家總結(jié)的內(nèi)容：
1、Profitability
a）Return on capital employed
=Profit before interest and tax/capital employed
CE=shareholders’equity+Long-term liabilities/ total assets-current labilities
Important but open to manipulation
b）Gross profit margin： =Gross profit/sales*100%
c）Net profit margin
=Net proflt/sales*100%
Measure how well a company has controlled overheads
Asset utilisation ratios sales/capital employed.shows how efficiently the assets are being used
d）Return on equity： =Profit after tax/shareholders funds* 100%
e）Asset turnover：=sales/capital employed* 100%
2、Liquidity
Current ratio=Current assets/current liabilities
Quick ratio=Current assets less stock/current liabilities
Receivables collection periodfin days)=Trade receivables/credft sales* 365
Inventory turnover period=Inventory/cost of sales*365
Payable payment period(in days)=Trade payable/purchase on credit*365
3、Gearing
Gearing=total long term debt/(shareholders' equity total long term debt)-100%
Debt ratio=total debts/total assets
Interest coverage=EBIT/inte
以上就是融躍教育小編對(duì)ACCA考試內(nèi)容的分析！ACCA知識(shí)點(diǎn)的學(xué)習(xí)是幫助學(xué)員更好掌握ACCA的基本知識(shí)點(diǎn)，如果學(xué)員還有更多想要學(xué)習(xí)的內(nèi)容，可以者添加融躍教育老師微信（rongyuejiaoyu）。
