Year 13 WJEC Accounting: Formula & Theorem Quick Reference Guide | Year 13 WJEC 会计公式定理速查手册

📚 Year 13 WJEC Accounting: Formula & Theorem Quick Reference Guide | Year 13 WJEC 会计公式定理速查手册

This quick reference guide compiles essential formulae and theorems needed for Year 13 WJEC Accounting. Master these to interpret financial statements, evaluate performance, and make informed business decisions.

本速查手册汇总了 Year 13 WJEC 会计所需的关键公式与定理。掌握这些知识有助于分析财务报表、评估业绩并做出明智的经营决策。

1. Profitability Ratios | 盈利能力比率

Gross Profit Margin = (Gross Profit ÷ Revenue) × 100% – It shows the percentage of revenue left after covering the cost of goods sold, indicating production and trading efficiency.

毛利率 = (毛利 ÷ 收入) × 100% – 它反映在扣除销售成本后收入剩余的百分比，显示生产与贸易效率。

Net Profit Margin = (Net Profit Before Interest and Tax ÷ Revenue) × 100% – This measures the overall profitability after all operating expenses, revealing how well costs are controlled.

净利率 = (息税前净利润 ÷ 收入) × 100% – 衡量扣除所有经营费用后的整体盈利能力，揭示成本控制水平。

Return on Capital Employed (ROCE) = (Operating Profit ÷ Capital Employed) × 100%, where Capital Employed = Total Equity + Non-Current Liabilities, or Total Assets − Current Liabilities. It evaluates the return generated from long-term funds invested.

运用资本回报率 (ROCE) = (营业利润 ÷ 运用资本) × 100%，运用资本 = 总权益 + 非流动负债，或总资产 − 流动负债。它评估长期投入资本产生的回报。

2. Liquidity Ratios | 流动性比率

Current Ratio = Current Assets ÷ Current Liabilities. A ratio of around 1.5:1 to 2:1 is often considered safe; it measures short-term debt-paying ability.

流动比率 = 流动资产 ÷ 流动负债。一般认为 1.5:1 到 2:1 较安全，衡量短期偿债能力。

Acid Test Ratio (Quick Ratio) = (Current Assets − Inventory) ÷ Current Liabilities. It excludes inventory, the least liquid current asset, to give a stricter test of liquidity.

速动比率 (酸性测试比率) = (流动资产 − 存货) ÷ 流动负债。它扣除流动性最差的存货，提供更严格的流动性测试。

3. Efficiency Ratios | 营运效率比率

Inventory Turnover Period = (Average Inventory ÷ Cost of Sales) × 365 days. This indicates how many days, on average, inventory is held before being sold.

存货周转天数 = (平均存货 ÷ 销售成本) × 365 天。它反映存货在售出前平均持有的天数。

Trade Receivables Collection Period = (Trade Receivables ÷ Credit Sales) × 365 days. It shows the average time taken by customers to pay.

应收账款回收期 = (应收账款 ÷ 赊销收入) × 365 天。它反映客户平均付款所需的时间。

Trade Payables Payment Period = (Trade Payables ÷ Credit Purchases) × 365 days. This shows how long the business takes to pay its suppliers.

应付账款支付期 = (应付账款 ÷ 赊购成本) × 365 天。反映企业支付供应商的平均时间。

Asset Turnover = Revenue ÷ Capital Employed (times). Measures how efficiently a company uses its assets to generate sales.

资产周转率 = 收入 ÷ 运用资本 (倍)。衡量企业运用资产产生销售的效率。

4. Investment Ratios | 投资比率

Earnings Per Share (EPS) = (Profit After Tax − Preference Dividends) ÷ Number of Ordinary Shares. It indicates the profit attributable to each ordinary share.

每股收益 (EPS) = (税后利润 − 优先股股利) ÷ 普通股股数。表示每股普通股应占的利润。

Price/Earnings (P/E) Ratio = Market Price Per Share ÷ Earnings Per Share. It

Published by TutorHao | Year 13 Accounting Revision Series | aleveler.com

更多咨询请联系16621398022（同微信）