ACCA共有16门课程，F1-F3是ACCA全部课程内容中基础的三门课程，知识难度不高，考试压力并不是很大，下面就为大家总结ACCA考试F3阶段英文公式总结。
ACCA共有16门课程，F1-F3是ACCA全部课程内容中基础的三门课程，知识难度不高，考试压力并不是很大，下面就为大家总结ACCA考试F3阶段英文公式总结。
一、Profitability and return 1,Gross profit margin=profit margin/sales×100% 2,Operating profit margin=PBIT（profit before interest and tax）/sales×100% 3,Asset turnover=sales revenue/average total assets 4,Capital employed=shareholder’s equity+long-term debts=total assets-current liability 5,ROCE=operating profit margin×asset turnover =PBIT/capital employed×100%
二、Liquidity 1，Current ratio=current asset/current liability 2,Quick ratio=（current asset-inventory）/current liability
三、Working capital analysis 1,Receivable days=trade receivable/credit sales×365 2,Inventory turnover period=inventory/cost of sales×365 3,Payable payment days=trade payable/purchase（or cost of sales）×365
四、Long-term solvency 1,Debt ratio=total debts/total assets×365 2,Gearing ratio=total long term debt/（shareholder’equity+long-term debt）×365 Or Total long term debt/（total asset-current liability）×100% 3,Interest cover=PBIT/interest charges
