Leverage杠桿作用在CMA考試中是有相關(guān)的考試公式的,今天小編給你說(shuō)說(shuō)相關(guān)的公式,如果不知道的趕緊記下來(lái)哦!對(duì)你是有幫助的哦!
f(1) Degree of financial leverage = % change in net income / % change in EBIT, or= EBIT / EBT
f(2) Degree of operating leverage = % change in EBIT / % change in sales, or= contribution margin / EBIT
h. Financial leverage ratio = assets / equity
i(1) Debt to equity ratio = total debt / equity
i(2) Long-term debt to equity ratio = (total debt – current liabilities) / equity
i(3) Debt to total assets ratio = total debt / total assets
j(1) Fixed charge coverage = earnings before fixed charges and taxes / fixed charges
fixed charges include interest, required principal repayment, and leases
j(2) Interest coverage (times interest earned) = EBIT / interest expense
j(3) Cash flow to fixed charges = (cash from operations + fixed charges + tax payments) / fixed
charges. Note: cash from operations is after-tax.
CMA考試雖說(shuō)只有2個(gè)科目,考生只需要在總分500分鐘獲取360分就能通過(guò)考試,如果你連CMA考試相關(guān)的公式都不知道,那你如何才能通過(guò)考試呢?所以一定要將CMA公式記下來(lái)哦!
閱讀排行
- 1 2024年CMA考試科目權(quán)重占比
- 2 CMA考試哪些城市有考點(diǎn)?
- 3 2024年CMA考試大綱有哪些變化?
- 4 CMA考試報(bào)名流程是怎樣的?考試費(fèi)用多少?
- 5 7個(gè)月通過(guò)CMA考試全部考試心得分享
- 6 考過(guò)CMA相當(dāng)于什么水平?
- 7 擁有cma證書(shū)待遇怎么樣?
- 8 全國(guó)各地CMA人才政策,你所在的城市有哪些政策?
- 9 CMA4月考季中文考試準(zhǔn)考證現(xiàn)已開(kāi)放下載丨中文考場(chǎng)匯總
- 10 CMA報(bào)名費(fèi)用折扣來(lái)啦,開(kāi)啟報(bào)名考試
找組織
-
微信掃碼關(guān)注公眾號(hào)
CMA學(xué)習(xí)交流群