The commonly used report formulas in CPA exam are basically here: 1, activity ratio = activity assets ÷ activity liabilities 2, quick ratio = quick assets ÷ old-fashioned quick ratio of activity liabilities = (cash+short-term securities+notes receivable+net accounts receivable) ÷ activity liabilities 3, business cycle = inventory turnover days+average collection period 4, inventory turnover rate. Accounts receivable refers to the amount without deducting bad debt provision. Average collection period = 360 ÷ accounts receivable turnover rate = (unified accounts receivable ×360)÷ net sales income. 6. Turnover rate of active assets (times) = sales revenue ÷ unified active assets. 7. Turnover rate of total assets = sales revenue ÷ unified total assets. 8. Asset-liability ratio = (total liabilities ÷ total assets. Equity ratio = (total liabilities ÷ shareholders' equity) × 100% (also called debt equity ratio) 10, Tangible net debt ratio = [total liabilities ÷ (shareholders' equity-net intangible assets)] × 100% 165438+ earned interest multiple = income before interest and tax ÷ interest expense ratio of long-term liabilities to working capital = long-term liabilities ÷ (active assets-gross profit margin of active sales = [(sales Kloc-0/5, return on net assets = net profit ÷ unified net assets (or net assets at the end of the year) × 100% or = net sales rate× asset turnover rate× equity multiplier 16, equity multiplier = total assets ÷ total owner's equity = 65438+ 1 6. ÷ (total number of shares at the end of the year-number of priority shares at the end of the year) 19, price-earnings ratio (multiple) = market price of common shares ÷ earnings per share 20, dividend per share = total dividend ÷ total number of common shares at the end of the year 2 1. Dividend payment rate = (dividend per share ÷ net income per share) × 100% dividend protection multiple = reciprocal of dividend payment rate 24, retained profit rate = (net profit-all dividends) ÷ net profit × 100% 25, net assets per share = year-end shareholders' equity (excluding preferred shares) 25 Debt ratio due to cash = net inflow of operating cash ÷ debt due in the current period (referring to long-term debt due in the current period and notes payable in the current period) = net inflow of operating cash ÷ total debt ratio = net inflow of operating cash ÷ total debt (calculating the company's maximum debt capacity) 27. Cash sales ratio = net inflow of operating cash ÷ net flow of operating cash sold per share = net inflow of operating cash ÷. Cash investment ratio = net operating cash inflow in recent five years ÷ capital expenditure, inventory increase, cash dividend and cash dividend guarantee multiple in recent five years. Net income operating index = operating net income ÷ net income = (net income-non-operating income) ÷ net income cash operating index = net operating cash flow ÷ operating cash (operating cash = operating