自考财务管理计算公式 1. 现值公式：PV = FV / (1 + r)n 2. 未来值公式：FV = PV x (1 + r)n 3. 年金现值公式：PV = PMT x [(1 - (1 + r)-n) / r] 4. 年金未来值公式：FV = PMT x [(1 + r)n - 1] / r 5. 折旧公式：Depreciation = (Cost - Salvage Value) / Useful Life 6. 利息公式：Interest = Principal x Rate x Time 7. 利率公式：Rate = Interest / (Principal x Time) 8. 利息收入公式：Interest Income = Principal x Rate x Time 9. 利息支出公式：Interest Expense = Principal x Rate x Time 10. 投资回报率公式：ROI = (Gain from Investment - Cost of Investment) / Cost of Investment x 100% 11. 利润率公式：Profit Margin = Net Income / Total Revenue x 100% 12. 财务杠杆公式：Financial Leverage = Total Assets / Equity 13. 资本回报率公式：ROE = Net Income / Equity x 100% 14. 资产周转率公式：Asset Turnover Ratio = Total Revenue / Total Assets 15. 应收账款周转率公式：Accounts Receivable Turnover Ratio = Total Revenue / Average Accounts Receivable. 本文来源：https://www.wddqw.com/doc/0ba35c28e75c3b3567ec102de2bd960591c6d97e.html