​17个常用的Alevel会计公式 记住这些知识点让你大考一次就过

今年的CIE夏季大考并没有取消，同学们还是需要认真的复习，下面我们给大家整理了17个常用的Alevel会计公式，希望同学们都能够把这些常用的公式记住，在大考中考出高分。

Alevel会计公式

Profitability 

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

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

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

• 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))

• 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 

• Current Ratio = Current Assets/Current Liabilities

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

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

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

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

Use of assets 

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

Investment  

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

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

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

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

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

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

以上就是我们整理的ALEVEL会计公式。离大考还有一段时间，同学们千万不要松懈或放弃。A与A*的距离往往就是这段关键时间决定的。

如果你还迟迟没有找到合适自己的学习方法，那还来得及点击预约【ALEVEL同步培训班】。除了有国内罕见ALEVEL导师阵容领衔，还配置督学服务与作业模考。

点击

排名TOP10的英国会计与金融专业Alevel要求 最低只要3B

Alevel商务知识点财务和会计讲解 你想知道的定义词汇考点都在这里了

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