ALEVEL会计有哪些必会公式？考前冲刺要看

离ALEVEL大考一天比一天近啦。ALEVEL会计极为看重学员的算术能力，所以我们为大家整理了ALEVEL会计必会公式，考前冲刺记得一定要熟练掌握呀。

Profitability 

1 Gross Profit as a Percentage of revenue (sales margin) = (Gross Profit/Revenue) x 100

2 Percentage Mark-up = (Gross Profit as a Percentage of revenue/cost of sales) x 100

3 Net Profit for the Year as a Percentage of Revenue = (Net Profit for the Year/Revenue) x 100

4 Return on Capital Employed (percentage) = (Net Profit Before Interest (NPBI)/Capital Employed) x 100

For a sole trader or partnership (Capital Employed = Capital + Non-current Liabilities (NCL))

5 Return on Capital Employed (percentage) for Corporate Bodies = (Net Profit Before Interest (NPBI)/Capital Employed) x 100

For a Company (Capital Employed = Issued Shares + Reserves + Non-current Liabilities)

Liquidity 

1 Current Ratio = Current Assets/Current Liabilities

2 Liquid Ratio (Acid Test) = (Current Assets – Inventory)/Current Liabilities

3 Rate of Inventory Turnover = Cost of Sales/Average Inventory (Times per Accounting Period)

4 Trade Payables Payment Period = (Trade Payables/Credit Purchases) x 365

5 Trade Receivables Collection Period = (Trade Receivables/Credit Sales) x 365 

Use of assets 

1 Revenue to Non-current Assets = Revenue/Non-current Assets

Investment  

2 Gearing Ratio = (Fixed Cost Capital (Debt))/(Total Capital Employed (Debt + Equity))  x 100

3 Earnings per Share = (Net Profit after Tax – Preference Share Dividend)/Number of Issued Ordinary Shares

4 Price Earnings Ratio = Market Price per Share/Earnings per Share

5 Dividend per Share = Total Ordinary Dividend Paid/Number of Issued Ordinary Shares

6 Dividend Yield = Dividend Paid per Share/Market Price of Share

7 Dividend Cover = Profit after Tax – Preference Dividends/Total Ordinary Dividend Paid

以上就是大考前必会的ALEVEL会计公式。同学们可以寻找公式之间的规律和联系，进一步来比较和背诵。

大考在即，渴望摆脱评估分影响但依然陷于复习瓶颈？复习规划还没开始做？预约试听ALEVEL秋季复习冲刺班，国内优质ALEVEL课程搭配答题技巧强化训练，短短几十天的时间也能让同学的成绩有一个等级以上的提升。

橡沐学员真实案例

ALEVEL课程现已覆盖多门国际课程，自由组合，线上线下多种形式可选。用最适合自己的复习方法，向A*前进吧。

更多ALEVEL复习攻略点击10月ALEVEL大考时间汇总、ALEVEL历史复习建议了解。