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为帮助大家应对会计课程的繁重任务,海马课堂整理了一份会计必背的10大公式,附上中英文对照。希望同学们能在考试前温习一下,做到心中有数,考试不慌!
1. 会计等式(Accounting Equation)
基本会计等式(Basic Accounting Equation):资产(Assets) = 负债(Liabilities) + 所有者权益(Owner's Equity)
扩展会计等式(Expanded Accounting Equation):负债(Liabilities) + 所有者权益(Owner's Equity) + 收入(Revenue) - 费用(Expenses)
2. 财务报表(Financial Statements)
净利润(Net Income):净利润(Net Income) = 收入(Revenue) - 费用(Expenses)
毛利润(Gross Profit):毛利润(Gross Profit) = 销售收入(Sales Revenue) - 销售成本(Cost of Goods Sold, COGS)
营业利润(Operating Profit):营业利润(Operating Profit) = 毛利润(Gross Profit) - 营业费用(Operating Expenses)
3. 财务比率分析(Financial Ratio Analysis)
流动比率(Current Ratio):流动比率(Current Ratio) = 流动资产(Current Assets) / 流动负债(Current Liabilities)
速动比率(Quick Ratio):速动比率(Quick Ratio) = (流动资产(Current Assets) - 存货(Inventory)) / 流动负债(Current Liabilities)
资产负债率(Debt-to-Asset Ratio):资产负债率(Debt-to-Asset Ratio) = 总负债(Total Liabilities) / 总资产(Total Assets)
净利润率(Net Profit Margin):净利润率(Net Profit Margin) = 净利润(Net Income) / 销售收入(Sales Revenue)
资产回报率(Return on Assets, ROA): ROA = 净利润(Net Income) / 总资产(Total Assets)
股东权益回报率(Return on Equity, ROE): ROE = 净利润(Net Income) / 股东权益(Shareholder's Equity)
4. 成本会计(Cost Accounting)
单位产品成本(Unit Product Cost):单位产品成本(Unit Product Cost) = 总生产成本(Total Manufacturing Cost) / 生产数量(Units Produced)
盈亏平衡点(Break-Even Point):盈亏平衡点(Break-Even Point) = 固定成本(Fixed Costs) / (单位售价(Selling Price per Unit) - 单位变动成本(Variable Cost per Unit))
5. 预算与预测(Budgeting and Forecasting)
销售预算(Sales Budget):销售预算(Sales Budget) = 预计销售数量(Projected Sales Volume) × 预计销售价格(Projected Selling Price)
现金预算(Cash Budget):现金预算(Cash Budget) = 期初现金余额(Beginning Cash Balance) + 现金收入(Cash Receipts) - 现金支出(Cash Payments)
6. 投资决策(Investment Decisions)
净现值(Net Present Value, NPV): NPV = ∑(现金流量(Cash Flow) - 初始投资(Initial Investment))
内部收益率(Internal Rate of Return, IRR): IRR = 使 NPV 等于零的折现率(Discount Rate that Makes NPV Zero)
投资回收期(Payback Period):投资回收期(Payback Period) = 初始投资(Initial Investment) / 年现金流量(Annual Cash Flow)
7. 管理会计(Managerial Accounting)
边际贡献(Contribution Margin):贡献(Contribution Margin) = 销售收入(Sales Revenue) - 变动成本(Variable Costs)
安全边际(Margin of Safety):安全边际(Margin of Safety) = 实际销售额(Actual Sales) - 盈亏平衡销售额(Break-Even Sales)
8. 税务会计(Tax Accounting)
应纳税所得额(Taxable Income):应纳税所得额(Taxable Income) = 总收入(Total Income) - 免税收入(Exempt Income)
9. 折旧与摊销(Depreciation and Amortization)
直线法折旧(Straight-Line Depreciation):年折旧费用(Annual Depreciation Expense) = (资产成本(Cost of Asset) - 残值(Salvage Value)) / 使用年限(Useful Life)
双倍余额递减法折旧(Double-Declining Balance Depreciation):年折旧费用(Annual Depreciation Expense) = 2 × 直线法折旧率(Straight-Line Rate) × 期初账面价值(Beginning Book Value)
10. 营运资本管理(Working Capital Management)
营运资本(Working Capital):营运资本(Working Capital) = 流动资产(Current Assets) - 流动负债(Current Liabilities)
存货周转率(Inventory Turnover Ratio):存货周转率(Inventory Turnover Ratio) = 销售成本(Cost of Goods Sold) / 平均存货(Average Inventory)
应收账款周转率(Accounts Receivable Turnover Ratio):应收账款周转率(Accounts Receivable Turnover Ratio) = 净赊销额(Net Credit Sales) / 平均应收账款(Average Accounts Receivable)
结语
会计学习对留学生来说可能充满挑战,特别是在面对不同的计算公式和会计术语时,记忆负担会更重。通过掌握这些核心公式,你可以大大提高自己的学习效率,帮助自己顺利应对会计专业的考试和作业。记得提前复习这些公式,做好准备,在会计学习路上走得更稳、更远!
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