会计职称考试《中级财务管理》公式一览表按章分析 电子书（Accounting exam title intermediate financial management list by the formula of the e-book）.docVIP

会计职称考试《中级财务管理》公式一览表按章分析 电子书（Accounting exam title intermediate financial management list by the formula of the e-book） Chapter 1 Interest rate = net interest rate + inflation compensation rate + risk return Second chapters 8. risk return = risk value factor (b) * standard deviation (V) 9. necessary yield = risk-free yield +b * V = risk-free yield + beta * (market portfolio average yield risk-free yield) Third chapters 1. present value and final value coefficient of compound interest F * (P/F, I, n) = (1I) ^ (N) P * (F/P, I, n) = (1I) ^n 2. the present value of the ordinary annuity and the coefficient of capital recovery (P/A, I, n) = [1- (P/F, I, n)]/i (A/P, I, n) = 1/ (P/A, I, n) 3., the coefficient of the final value of the ordinary annuity and the sinking fund factor (F/A, I, n) = [(F/P, I, n) -1]/i (A/F, I, n) = 1/ (F/A, I, n) Present value and final value coefficient of 4. present annuity Present value coefficient of present annuity = (1+i) * present value coefficient of ordinary annuity The final value coefficient of the required annuity = (1+i) * the coefficient of the final value of the ordinary annuity Fourth chapters 1. project calculation period = construction period + operation period 2. of the original value of fixed assets investment in fixed assets = + construction period of capitalization of loan interest 3. current capital investment (cushion number) = liquidity requirements for this year - the amount of current capital investment as of last year Current liquidity requirements = liquidity requirements for the year - current liabilities available 4. operating costs for a year = raw materials, fuel and power costs, ten annual wages and benefits + annual repairs and other expenses for the year Net cash flow after income tax for the 5. operating period = EBIT * * (1- income tax rate) + depreciation + amortization + recovery = operating income - operating costs - operating taxes and surcharges - income tax 6. the total net cash flow absolute val