📚 Accounting Formulas & Principles Quick Reference Handbook | 会计公式定理速查手册
Welcome to the Year 7 CIE Accounting Quick Reference Handbook. This guide consolidates the essential formulas, principles, and rules you will encounter in your introductory accounting studies. It is designed to help you swiftly recall key relationships, from the fundamental accounting equation to the structure of financial statements. Keep this resource close by while solving exercises or preparing for tests, and use it to build a solid foundation for advanced topics.
欢迎使用 Year 7 CIE 会计速查手册。本指南汇总了你在会计入门学习中将遇到的基本公式、定理和规则。它旨在帮助你快速回忆从基本会计等式到财务报表结构的关键关系。在做练习或备考时，请随时查阅此资源，用它为今后的进阶学习打下扎实基础。
1. The Accounting Equation | 会计等式
The accounting equation is the bedrock of double-entry bookkeeping. It states that everything a business owns is financed by what it owes and what the owner has invested.
会计等式是复式记账法的基石。它表明企业拥有的一切都来源于负债和所有者投入。
Assets = Liabilities + Capital
资产 = 负债 + 资本
Assets are resources controlled by the business (such as cash, inventory, fixtures). Liabilities are debts owed to third parties (trade payables, loans). Capital represents the owner’s stake in the business.
资产是企业控制的资源（如现金、存货、设备）。负债是欠第三方的债务（应付账款、贷款）。资本代表所有者对企业的权益。
Every transaction will affect at least two elements of this equation while keeping the equation in balance.
每笔交易至少会影响等式中的两个要素，同时保持等式始终平衡。
2. Double-Entry Principle | 复式记账原则
Double-entry bookkeeping means that every business transaction is recorded twice – once as a debit and once as a credit – to maintain the balance of the accounting equation.
复式记账意味着每笔交易都要记录两次——一次记借方，一次记贷方——以保持会计等式的平衡。
For each transaction: total debits must equal total credits.
对于每笔交易：借方总额必须等于贷方总额。
A debit entry increases assets or expenses, and decreases liabilities, capital or income. A credit entry does the opposite.
借方记录增加资产或费用，减少负债、资本或收入。贷方记录则相反。
This system provides a built-in check: if a trial balance does not balance, an error has occurred.
这套系统内置了检验机制：如果试算表不平，说明出现了错误。
3. Debits and Credits: The Basic Rules | 借方与贷方基本规则
Understanding which accounts to debit and credit is essential. The following table summarises the rules for the main account types.
理解哪些账户借记、哪些账户贷记至关重要。下表总结了主要账户类型的规则。
| Account Type 账户类型 | Increase 增加 | Decrease 减少 |
|---|---|---|
| Asset 资产 | Debit 借 | Credit 贷 |
| Liability 负债 | Credit 贷 | Debit 借 |
| Capital 资本 | Credit 贷 | Debit 借 |
| Income 收入 | Credit 贷 | Debit 借 |
| Expense 费用 | Debit 借 | Credit 贷 |
For example, when a business buys inventory with cash, the inventory account (asset) is debited and the cash account (asset) is credited.
例如，企业用现金购买存货时，存货账户（资产）记借方，现金账户（资产）记贷方。
When a loan is received, the bank account (asset) is debited and the loan account (liability) is credited.
当收到贷款时，银行存款（资产）记借方，贷款账户（负债）记贷方。
4. Trial Balance | 试算平衡表
A trial balance lists all the ledger accounts and their closing balances at a specific date. It is prepared to check the arithmetic accuracy of the double-entry records.
试算平衡表列出所有分类账账户及其在特定日期的期末余额。它用于检查复式记录在算术上的准确性。
Total Debit Balances = Total Credit Balances
全部借方余额合计 = 全部贷方余额合计
If the totals agree, the books are said to be ‘in balance’. If not, errors such as omitted entries, incorrect additions, or posting to the wrong side must be found and corrected.
如果总额相等，就称账目“平衡”。如果不相等，则必须找出并更正像漏记、加总错误或记错方向等差错。
Even when a trial balance balances, errors of principle or commission may still exist, so a balanced trial balance is not a guarantee of perfection.
即使试算表平衡，仍可能存在原则性错误或记错账户的情况，因此试算表平衡并不能保证记录万无一失。
5. Income Statement Formula | 利润表公式
The income statement (or profit and loss account) calculates the profit or loss generated by a business over a period of time. It shows how revenue is transformed into net profit.
利润表（损益表）计算企业在一段时期内的盈利或亏损情况。它展示收入如何转化为净利润。
Gross Profit = Sales Revenue − Cost of Goods Sold
毛利 = 销售收入 − 销售成本
Net Profit = Gross Profit − Expenses
净利润 = 毛利 − 费用
Revenue is the inflow of economic benefits from selling goods or providing services. Expenses are the costs incurred to generate that revenue, such as rent, wages, and electricity.
收入是销售商品或提供服务带来的经济利益的流入。费用是为产生这些收入而发生的成本，如租金、工资和电费。
If total revenue exceeds total expenses, the result is a net profit. If expenses exceed revenue, the result is a net loss.
若总收入超过总费用，结果为净利润。若费用超过收入，则出现净亏损。
6. Statement of Financial Position Formula | 财务状况表公式
The statement of financial position (balance sheet) provides a snapshot of a business’s financial position at a particular moment. It is structured around the accounting equation.
财务状况表（资产负债表）提供企业在某一时点的财务状况快照。它的结构围绕会计等式展开。
Assets = Capital + Liabilities
资产 = 资本 + 负债
Non-current assets (such as machinery and vehicles) are held for long-term use. Current assets (inventory, trade receivables, cash) are expected to be converted into cash within one year.
非流动资产（如机器和车辆）用于长期使用。流动资产（存货、应收账款、现金）预计在一年内变现。
Liabilities are similarly split into non-current (long-term loans) and current (trade payables, bank overdraft).
负债同样分为非流动负债（长期贷款）和流动负债（应付账款、银行透支）。
7. Cost of Goods Sold Calculation | 销售成本计算
Cost of goods sold (COGS) represents the direct cost of the goods that were sold during the period. It is a vital component of the income statement.
销售成本（COGS）代表在当期已售出商品的直接成本。它是利润表的关键组成部分。
Cost of Goods Sold = Opening Inventory + Purchases − Closing Inventory
销售成本 = 期初存货 + 本期购货 − 期末存货
Opening inventory is the value of stock at the beginning of the period. Purchases are goods bought for resale. Closing inventory is the unsold stock at the end of the period.
期初存货是期初的库存价值。购货是为再出售而购买的商品。期末存货是期末尚未售出的库存。
Accurate inventory valuation is critical, as it directly affects gross profit. Businesses usually perform a physical stock count at the year end.
准确的存货计价至关重要，因为它直接影响毛利。企业通常在年末进行实物盘点。
8. Gross Profit and Net Profit | 毛利与净利润
Gross profit measures how efficiently a business turns sales into profit before considering overheads. Net profit reveals the final earnings after all operating expenses.
毛利衡量企业在不考虑间接费用的情况下将销售转化为利润的效率。净利润则反映了扣除所有营业费用后的最终收益。
Gross Profit Margin = (Gross Profit ÷ Sales Revenue) × 100%
毛利率 = (毛利 ÷ 销售收入) × 100%
Net Profit Margin = (Net Profit ÷ Sales Revenue) × 100%
净利率 = (净利润 ÷ 销售收入) × 100%
A high gross profit margin suggests the business can sell its products at a price significantly above cost. Net profit margin helps assess overall cost control.
较高的毛利率意味着企业能以远高于成本的价格出售产品。净利率有助于评估整体成本控制能力。
Expenses are grouped into distribution costs, administrative expenses, and finance costs on a formal income statement.
在正式的利润表中，费用分为分销成本、行政费用和财务费用。
9. Cash Book and Petty Cash | 现金簿与小额现金
The cash book records all cash transactions, both receipts and payments. It often serves as both a book of prime entry and a ledger account for cash and bank.
现金簿记录所有现金交易，包括收款和付款。它通常既是原始分录簿，又是现金和银行存款的分类账户。
A two-column cash book contains a cash column and a bank column. A three-column cash book adds a discount column.
两栏式现金簿包含现金栏和银行栏。三栏式现金簿增加了折扣栏。
Petty cash is a small amount of cash kept on premises for minor expenses (e.g., stationery, postage). The imprest system restores the float to a fixed amount after expenditure.
小额现金是保存在企业内用于零星开支（如文具、邮资）的少量现金。定额备用金制度在支出后将备用金补足到固定金额。
Cash Float = Fixed Amount − Remaining Cash
备用金补足额 = 固定金额 − 剩余现金
10. Accounting Concepts and Principles | 会计概念与原则
Financial statements are prepared using a set of agreed concepts to ensure consistency and reliability. Key principles include:
财务报表是按照一套公认的概念编制的，以确保一致性和可靠性。主要原则包括：
Going Concern: The business will continue to operate for the foreseeable future, so assets are not valued at forced-sale prices.
持续经营： 企业将在可预见的未来继续经营，因此资产不按强制出售价格计价。
Accruals (Matching): Revenue and expenses are recorded when they are earned or incurred, not when cash is received or paid.
权责发生制（配比）： 收入和费用在其赚取或发生时入账，而非在收到或支付现金时入账。
Prudence: Profits should not be anticipated, but all potential losses must be recognised immediately.
稳健性： 不应预计未实现的利润，但所有潜在损失必须立即确认。
Consistency: The same accounting treatment should be applied from one period to the next, enabling meaningful comparison.
一致性： 各期之间应采用相同的会计处理方法，以便进行有意义的比较。
11. Bank Reconciliation | 银行调节表
A bank reconciliation statement explains the differences between the cash book balance and the balance shown on the bank statement at the same date.
银行调节表解释同一日期现金簿余额与银行对账单余额之间的差异。
Adjusted Cash Book Balance = Original Cash Book Balance + Unrecorded Receipts − Unrecorded Payments
调整后现金簿余额 = 原现金簿余额 + 未记收款 − 未记付款
Typical adjustments include direct debits, standing orders, bank charges, and interest received that the business has not yet entered in the cash book.
典型的调整项目包括直接扣款、定期付款委托、银行手续费以及企业尚未记入现金簿的利息收入。
After updating the cash book, remaining differences – such as unpresented cheques and deposits in transit – appear on the bank reconciliation statement itself.
在更新现金簿后，剩余的差异（如未兑现支票和在途存款）列示在银行调节表上。
12. The Accounting Cycle | 会计循环
The accounting cycle describes the sequence of steps followed in each accounting period to capture, classify, and summarise financial information.
会计循环描述了每个会计期间为采集、分类和汇总财务信息所遵循的一系列步骤。
- Identify and analyse transactions – 识别并分析交易
- Record in journals (books of prime entry) – 记入日记账（原始分录簿）
- Post to ledger accounts – 过入分类账户
- Extract an unadjusted trial balance – 编制调整前试算表
- Record adjusting entries (accruals, depreciation) – 记录调整分录（应计项目、折旧）
- Prepare an adjusted trial balance – 编制调整后试算表
- Draft the income statement and statement of financial position – 草拟利润表和财务状况表
- Close temporary accounts and prepare a post-closing trial balance – 结清临时账户并编制结账后试算表
Understanding this cycle helps you see how raw data becomes useful financial reports. For Year 7 CIE students, focusing on the first five steps builds a strong procedural foundation.
理解此循环有助于你明白原始数据如何变成有用的财务报告。对于 Year 7 CIE 的学生，集中掌握前五个步骤就能打下扎实的程序基础。
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