📚 Formula & Theorems Quick Reference Handbook for Year 7 SQA Accounting | 公式定理速查手册
Accounting is often called the language of business. At Year 7 level, SQA Accounting introduces the fundamental building blocks through simple formulas and theorems. This quick reference handbook collects all the essential equations you need to memorise, understand, and apply in your exercises and assessments. Keep it handy as your go-to revision companion.
会计常被称为商业的语言。在SQA七年级会计课程中，通过简单的公式和定理引入了基本构建模块。这本速查手册收集了所有你需要记忆、理解和在练习及测评中应用的核心等式。把它放在手边，作为你复习的首选伴侣。
1. The Accounting Equation | 会计等式
The accounting equation is the backbone of every financial record. It shows that a business’s total resources (assets) are funded by either borrowing (liabilities) or the owner’s investment (equity).
Assets = Liabilities + Owner’s Equity
会计等式是所有财务记录的基石。它表明企业的总资源（资产）是通过借款（负债）或所有者投资（权益）来融资的。
资产 = 负债 + 所有者权益
This equation can be expanded to show that owner’s equity is made up of capital contributions plus retained earnings (profits kept in the business).
Assets = Liabilities + Capital + Retained Earnings
这个等式可以扩展，显示所有者权益由投入资本加上留存收益（企业留存的利润）组成。
资产 = 负债 + 投入资本 + 留存收益
Rearranging the equation gives the net assets view:
Assets – Liabilities = Owner’s Equity
重新整理等式可得到净资产观点：
资产 – 负债 = 所有者权益
2. Profit Formula | 利润公式
Profit is the reward for taking business risks. The simplest profit formula subtracts total expenses from total revenue.
Profit = Revenue – Expenses
利润是承担商业风险的回报。最简单的利润公式是从总收入中减去总费用。
利润 = 收入 – 费用
If revenue exceeds expenses, the result is a net profit; otherwise, a net loss occurs.
如果收入超过费用，结果就是净利润；否则就会发生净亏损。
3. Gross Profit & Cost of Goods Sold | 毛利与销售成本
Gross profit measures the difference between sales revenue and the direct cost of the goods sold. It shows how efficiently a business turns inventory into profit.
Gross Profit = Sales Revenue – Cost of Goods Sold (COGS)
毛利衡量销售收入与已售商品直接成本之间的差额。它表明企业将存货转化为利润的效率。
毛利 = 销售收入 – 销售成本 (COGS)
To calculate COGS, we need opening inventory, purchases, and closing inventory:
COGS = Opening Inventory + Purchases – Closing Inventory
要计算销售成本，我们需要期初存货、本期购入和期末存货：
销售成本 = 期初存货 + 购入 – 期末存货
4. Net Profit Formula | 净利公式
Net profit takes into account all operating expenses, not just the cost of goods sold. It is often called the ‘bottom line’.
Net Profit = Gross Profit – Operating Expenses
净利润考虑了所有运营费用，而不仅仅是销售成本。它通常被称为“底线”。
净利润 = 毛利 – 运营费用
Operating expenses include rent, salaries, and utilities that keep the business running day-to-day.
运营费用包括租金、薪金和水电费等维持企业日常运转的开支。
5. Working Capital | 营运资金
Working capital shows a business’s short-term financial health. It is the money available to meet day-to-day expenses.
Working Capital = Current Assets – Current Liabilities
营运资金显示企业的短期财务健康状况。它是用于日常开支的资金。
营运资金 = 流动资产 – 流动负债
Positive working capital means the business can cover short-term debts; a negative value may signal cash flow trouble.
正的营运资金意味着企业能够偿还短期债务；负值则可能预示现金流问题。
6. Break-even Point | 盈亏平衡点
The break-even point is where total revenue equals total costs, resulting in zero profit. It can be calculated in units.
Break-even Point (units) = Fixed Costs ÷ (Selling Price per unit – Variable Cost per unit)
盈亏平衡点是总收入等于总成本、利润为零的点。可以用单位数计算。
盈亏平衡点（单位数）= 固定成本 ÷（单位售价 – 单位变动成本）
The bottom part of the fraction, Selling Price per unit minus Variable Cost per unit, is called the contribution margin per unit.
分数的下半部分，单位售价减去单位变动成本，被称为单位边际贡献。
7. Mark-up and Margin | 加成与毛利率
Mark-up is the percentage added to cost price to reach the selling price. Margin (or gross profit margin) is the percentage of selling price that is profit.
Mark-up % = (Profit ÷ Cost Price) × 100
Margin % = (Profit ÷ Selling Price) × 100
加成是加到成本价以达到售价的百分比。毛利率（或边际利润）是售价中利润所占的百分比。
加成百分比 = (利润 ÷ 成本价) × 100
毛利率 = (利润 ÷ 售价) × 100
If you know the mark-up and want to find the margin, remember that they are based on different figures, so the same profit amount gives different percentages.
如果你知道加成率并想求出毛利率，请记住它们的基准数值不同，因此相同的利润额会得出不同的百分比。
8. Depreciation – Straight-Line Method | 折旧 – 直线法
Depreciation spreads the cost of a non-current asset over its useful life. The straight-line method charges the same amount each year.
Annual Depreciation = (Cost – Residual Value) ÷ Useful Life (years)
折旧将非流动资产的使用成本在其使用寿命内分摊。直线法每年计提同等金额。
年折旧额 = (成本 – 残值) ÷ 使用年限（年）
The residual value (also called scrap value) is the estimated amount the asset will be worth at the end of its use.
残值（也叫报废价值）是资产使用期末的估计价值。
9. Cash Flow Calculation | 现金流计算
Cash flow is the net movement of cash into and out of a business. A simple cash flow statement shows total inflows minus total outflows.
Net Cash Flow = Total Cash Inflows – Total Cash Outflows
现金流是现金流入和流出的净额。简单的现金流量表显示总流入减去总流出。
净现金流 = 总现金流入 – 总现金流出
Closing cash balance can be found by adding net cash flow to the opening balance:
Closing Balance = Opening Balance + Net Cash Flow
期末现金余额可通过将净现金流加到期初余额得到：
期末余额 = 期初余额 + 净现金流
10. Budget Variance | 预算差异
A budget variance shows the difference between actual results and planned (budgeted) figures. A favourable variance means actual income is higher or expenses are lower than budgeted.
Variance = Actual – Budget
预算差异显示实际结果与计划（预算）数额的差额。有利差异意味着实际收入高于预算或费用低于预算。
差异 = 实际 – 预算
For income items, a positive variance is favourable; for expense items, a negative variance (spending less than budgeted) is favourable.
对于收入项目，正差异是有利的；对于费用项目，负差异（支出低于预算）是有利的。
11. Double-Entry Rules | 复式记账规则
Double-entry bookkeeping is a system where every transaction affects at least two accounts. The fundamental rule is that debits must equal credits.
Total Debits = Total Credits
复式记账是一个每笔交易至少影响两个账户的系统。基本规则是借方总额必须等于贷方总额。
借方总额 = 贷方总额
Memorise this guide:
- Increases in assets are debits; decreases are credits.
- Increases in liabilities and equity are credits; decreases are debits.
- Expenses are debits; revenues are credits.
熟记以下指南：
- 资产增加记借方，减少记贷方。
- 负债和权益增加记贷方，减少记借方。
- 费用记借方，收入记贷方。
12. Financial Statement Links | 财务报表关联
The income statement calculates net profit, which is then added to retained earnings in the statement of financial position (balance sheet).
Ending Retained Earnings = Beginning Retained Earnings + Net Profit – Drawings
利润表计算出净利润，然后将其加到财务状况表（资产负债表）的留存收益中。
期末留存收益 = 期初留存收益 + 净利润 – 提款
The accounting equation is reflected in the balance sheet where total assets always equal total liabilities plus equity. All the formulas in this handbook connect to these core financial statements.
会计等式反映在资产负债表中，即总资产始终等于总负债加总权益。本手册中的所有公式都与这些核心财务报表
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