ACCA-F5公式大全-值得收藏!!!

创立财经培训新标准公式大全，值得收藏！！！浦江ACCA小编给大家总结了整个ACCAF5所需要的公式，希望对大家ACCA考试有所帮助。PartACostingTechniques1、O.A.RCalculationO.A.R=Estimatedproductionoverheads/Estimatedactivitieslevels2、Differencebetweenmarginandmark-upcalculationMargin:Cost(80%)+targetedprofit(20%)=Sellingprice(100%)Mark-up:Cost(100%)+profit(20%)=sellingprice(120%)3、CostGapEstimatedcost–Targetcost4、ThroughputcalculationThroughput=Salesrevenue-Directmaterialcosts5、ThroughputaccountingratioThroughputperfactoryhour(usuallyinunit)=(Sales-directmaterialcosts)/bottleneckhour(factoryhour)perunitFactorycostperfactoryhour(usuallyintotal)=Totalfactorycost/totalbottleneck(factory)hourThroughputaccountingratio(TPAR)=Throughputperbottleneckhour/factorycostperbottleneckhourPartBDecision-makingtechniques1、Break-evenanalysisandCVPBreak-evenpoint=Fixedcost/contributionperunitContribution/salesratio=contributionperunit/sellingpriceperunit,alsocalledC/SratioBreak-evenrevenue=Fixedcost/c/sratioorBreak-evenpoint*sellingpriceperunit创立财经培训新标准=Budgetedsales-breakevensalesMarginofsafety(%)=(Budgetedsales-Breakevensales)/BudgetedsalesSalesvolumetoearnarequiredprofit=(Requiredprofit+Fixedcosts)/contributionperunit2、Multi-productbreak-evenanalysisWeightedaverageC/Sratio=Totalcontribution/TotalrevenueBreakevenpoint=Fixedcost/weightedaverageunitcontributionSalesrevenuetoearnarequiredprofit=(Requiredprofit+Fixedcost)/Weightedaveragec/sratioMarginofsafety(%)=(Budgetedsales-breakevensales)/Budgetedsales3、PriceelasticityofdemandPriceelasticityofdemand=changesinquantity,asa%ofdemand/changesinprice,asa%ofpriceIfthe%changeindemandthe%changeinprice,thenpriceelasticity1Ifthe%changeindemandthe%changeinprice,thenpriceelasticity14、MarginalrevenueMR=a-2bQMarginalcost=MarginalrevenuetoachievetheprofitmaximizationQ=a/2b,thentherevenuewillbemaximized.5、ExpectedvalueEV=∑pxAusefulmethodforriskneutraldecisionmaker6、Valueofinformation(VOI)创立财经培训新标准、High-lowmethodVariablecost/unit=(Costathighlevelofactivity-costatlowlevelactivity)/(High-levelactivity-Low-levelactivity)2、LearningcurveY=aX^baisthetimetakentoproducethefirstunitXisthecumulativenumberofunitsBistheindexoflearning(logLR/log2)LR=thelearningrateasadecimal3、Advancedvarianceanalysis创立财经培训新标准、MeasuringprofitabilityROCE=Netprofit/Capitalemployed*100%ROCE=Netprofitmargin*assetturnoverNetprofitmargin=Netprofit/Turnover*100%Grossprofitmargin=Grossprofit/Turnover*100%Assetturnover=Turnover/capitalemployed2、MeasuringliquidityCurrentratio=currentassets/currentliabilityQuickratio=(currentassets-inventory)/currentliabilitiesInventoryholdingperiod=Inventory/costofsales*365Receivablecollectionperiod=Receivables/turnover*365Payablesperiod=Payables/purchases*3653、MeasuringriskFinancialgearing=Debt/EquityorDebt/(Debt+equity)Interestcoveringratio=PBIT/FinancialcostDividendcoveringratio=Netprofit/Dividend4、ReturnoninvestmentROI=controllableprofit/capitalemployed5、ResidualincomeRI=Controllableprofit-notionalinterestoncapital此文为浦江.财经原创，如需转载请注明出处！