2017ACCA最新资料整理领取!

  1.The elements of a mission statement including:

 

  ①Purpose

 

  ②Strategy

 

  ③Policies and standards of behavior

 

  ④Values and culture

 

  2.A critical success factor is a performance requirement that is fundamental to competitivesuccess.

 

  3.Profitability ratios

 

  ①Return on capital employed(ROCE)

 

  =profit before interest and tax/(shareholders’funds+long-term liabilities)×100%

 

  ②Return on equity(ROE)=profit after tax/shareholders’funds×100%

 

  ③Asset turnover=sales/capital employed×100%

 

  =sales/(shareholders’funds+long-term liabilities)×100%

 

  ④Profit margin=profit before interest and tax/sales×100%

 

  Profit margin×asset turnover=ROCE

 

  4.Debt and gearing ratios

 

  ①Debt-to-equity ratio=long-term liabilities/total equity×100%

 

  ②Interest cover=PBIT/Interest×100%

 

  5.Liquidity ratios

 

  ①Current ratio=current assets/current liabilities

 

  ②Quick ratio(acid test ratio)=current assets minus inventory/current liabilities

 

  6.Working capital ratios

 

  ①Inventory days=average inventory*365/cost of sales

 

  ②Receivables days=average trade receivables*365/sales

 

  ③Payables days=average trade payables*365/cost of sales(or purchases)

 

  7.Non-financial performance measures

 

  Non-financial performance measures are considered to be leading indicators of financial performance.

 

  ①Market share

 

  ②Innovation

 

  ③Growth

 

  ④Productivity

 

  ⑤Quality

 

  ⑥Social aspects

 

  36.The balanced scorecard:

 

  ①financial perspective②external perspective

 

  ③customer perspective④learning and innovation perspective