Leverage杠桿作用在CMA考試中是有相關(guān)的考試公式的，今天小編給你說說相關(guān)的公式，如果不知道的趕緊記下來哦！對(duì)你是有幫助的哦！

f(1) Degree of financial leverage = % change in net income / % change in EBIT, or= EBIT / EBT

f(2) Degree of operating leverage = % change in EBIT / % change in sales, or= contribution margin / EBIT

h. Financial leverage ratio = assets / equity

i(1) Debt to equity ratio = total debt / equity


i(2) Long-term debt to equity ratio = (total debt – current liabilities) / equity

i(3) Debt to total assets ratio = total debt / total assets

j(1) Fixed charge coverage = earnings before fixed charges and taxes / fixed charges

fixed charges include interest, required principal repayment, and leases

j(2) Interest coverage (times interest earned) = EBIT / interest expense

j(3) Cash flow to fixed charges = (cash from operations + fixed charges + tax payments) / fixed

charges. Note: cash from operations is after-tax.

CMA考試雖說只有2個(gè)科目，考生只需要在總分500分鐘獲取360分就能通過考試，如果你連CMA考試相關(guān)的公式都不知道，那你如何才能通過考試呢？所以一定要將CMA公式記下來哦！