Bảng công thức kế toán môn Nguyên lý kế toán | Học viện Nông nghiệp Việt Nam

lOMoAR cPSD| 53305634 FORMULA SHEET Opera 琀椀 ng Pro 昀椀 t
Opera 琀椀 ng Pro 昀椀 t / Net Sales or Sales Revenue Margin Net Pro 昀椀 t Margin
Net Pro 昀椀 t / Net Sales or Sales Revenue Gross Pro 昀椀 t Margin
Gross Pro 昀椀 t / Net Sales or Sales Revenue Return on Equity Or Return on
Net Pro 昀椀 t a 昀琀 er tax and any preference dividend/Average Ordinary Share capital plus Shareholders Fund Reserve Return on Capital Employed
Opera 琀椀 ng Pro 昀椀 t Or EBIT / Share Capital + Reserves + Non-current Liabili 琀椀 es Return on Assets
Total Comprehensive Income or Net Pro 昀椀 t / Average Total Assets Return on Assets DuPont
Net Pro 昀椀 t Margin x Assets Turnover x Equity Mul 琀椀 plier Equity Mul 琀椀 plier
Average Total Assets / Average Shareholders’ Equity Total Assets Turnover
Net Sales / Average Total Assets Current Ra 琀椀 o
Current Assets / Current Liabili 琀椀 es
Acid Test / Quick / Liquid Ra 琀
Cash + Short Term Investments + Accounts Receivables/ Current Liabili 琀椀 es 椀 o
OR Current Assets (excluding Inventory and Prepayments) / Current Liabili 琀椀 es Cash Flow Ra 琀椀 o
Net cash from opera 琀椀 ng ac 琀椀 vi 琀椀 es /Current liabili 琀椀 es
Cash Flow Adequacy Ra 琀椀 o
Free Cash Flow / Average Amount of Debt Maturing in 5 Years Accounts Receivable Turnover
Net Sales or Sales Revenue / Average Accounts Receivable or Debtors Average Accounts Receivable
Average Accounts Receivable or Debtors / Credit Sales x 365 Se 琀琀 lement Period
Inventory Turnover Ra 琀椀 o
Cost of Sales / Average Inventory Inventory Turnover Period
Average Inventory / Cost of Sales x 365 Accounts Payables Turnover Ra
Credit Purchases / Average Accounts Payables or Creditors 琀椀 o Average Accounts Payable Se
Average Accounts Payable or Creditors / Credit Purchases x 365 琀琀 lement Period Sales Revenue to Capital
Net Sales or Sales Revenue / Share Capital + Reserves + Non- current Liabili 琀椀 es Employed Sales Revenue per Employees
Net Sales or Sales Revenue / Number of Employees Gearing Ra 琀椀 o
Non-current Liabili 琀椀 es / Share Capital + Reserves + Non-current Liabili 琀椀 es Debt to Assets Ra 琀椀 o
Total Liabili 琀椀 es / Total Assets Debt to Equity Ra 琀椀 o
Total Liabili 琀椀 es / Total Equity Interest cover Ra 琀椀 o or
(Total Comprehensive Income + Interest Expense + Income Tax Expense) OR Opera 琀
Times Interest Earned Ra 琀椀
椀 ng Pro 昀椀 t / Interest Expense o Dividends per Share Dividends / Number of shares Dividend Payout Ra 琀椀 o
Dividends announced for the year / Earnings for the year available for dividends Dividend Cover Ra 琀椀 o
Earnings for the year available for dividends / Dividends announced for the year Earnings Per Share
Earnings available to ordinary Shareholders / Number of Ordinary Shares issued Price to Earnings Ra 琀椀 o
Current Market Price of a Share / Earnings Per Share Contribu 琀椀 on Margin per
Selling Price per Unit – Variable Cost per Unit Unit
Contribu 琀椀 on Margin Ra 琀
Contribu 琀椀 on per Unit / Selling Price per Unit 椀 o Break-even Point in Units (
Fixed Cost / Contribu 琀椀 on per Unit Single ) lOMoAR cPSD| 53305634
Break-even Point in Units ( Mul
Fixed Cost / Weighted Average Contribu 琀椀 on Margin 琀椀 ple ) Break-even Point in Sales
Fixed Cost / Contribu 琀椀 on Margin Ra 琀椀 o Dollars
Units to Earn a Target Pro 昀椀
Fixed Cost + Desired Pro 昀椀 t / Contribu 琀椀 on per unit t ( Single )
Units to Earn a Target Pro 昀椀
Fixed Cost + Desired Pro 昀椀 t / Weighted Average Contribu 琀椀 on Margin t ( Mul 琀椀 ple ) Margin of Safety
Actual Units – Break-even Units
Accoun 琀椀 ng Rate of Return
Average Annual Accoun 琀椀 ng Pro 昀椀 t / Average Investment Rate of Return {1 / (1 + r%)} n Pro 昀椀 tability Index
Present Value of Cash In 昀氀 ows / Ini 琀椀 al Investment Internal Rate of Return
Low Rate+ [NPV at Low Rate / (NPV at Low Rate - NPV at High Rate)] x Di 昀昀 erence between Rates Cost of Goods Sold
Opening Inventory + Purchases-Closing Inventory OR Sales - Gross Pro 昀椀 t
Deprecia 琀椀 on: Straight-line
(Cost - Residual value) ÷ Useful life Deprecia 琀椀 on: Reducing-
Carrying amount x Deprecia 琀椀 on Percentage balance Deprecia 琀椀 on: Units of
(Cost - Residual value) x Units produced OR used in current period Produc 琀椀 on
Total expected produc 琀椀 on OR usage