急。。。。關於會計ge公式

你是指formulae 嗎??
希望幫到你..

1)Asset Turnover (Inventory Turnover)
=Cost of Good Sold / Average Stock [For Times]
Or
=Average Stock / Cost of Good Sold x 365 [For Days]
*Average Stock = (Opening Stock + Closing Stock) / 2

2)Return on owners' equity (before tax)
=Profit before tax / Owners equity x100%
*Owners equity = Shareholders' equity + Reserves

3) Dividend yield
=Ordinary dividend per share / Market price per share x100%

4) Price earning (P/E)
=Market price per share / EPS [For times]
*EPS
= (Profit after tax - preference dividends) / Weighted ave. of shares outstanding during the year)

5) Gearing (Capital Gearing)
=Non-current liabilities / (Owners' equity + Non-current liabilities) x100%

Asset turnover differs from Invertory turnover

Asset turnover = Sales/( total assets - Current liabilities}

Invertory turnover = Cost of goods sold / Average inventory