Year 7 AQA Accounting: Formula & Theorem Quick Reference Guide | 7年级AQA会计：公式定理速查手册

📚 Year 7 AQA Accounting: Formula & Theorem Quick Reference Guide | 7年级AQA会计：公式定理速查手册

This handbook provides a concise revision of the essential formulas and theorems for Year 7 AQA Accounting. Each section presents a core concept in English followed by its Chinese translation, helping bilingual learners master the basics of financial equations, profit calculations, and accounting rules.

本手册为7年级AQA会计课程提供核心公式与定理的简明复习。每个小节以英文和中文对照呈现基本概念，帮助双语学习者掌握财务等式、利润计算和会计规则的基础。

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1. The Accounting Equation | 会计基本等式

The accounting equation is the foundation of double-entry bookkeeping. It states that a company’s total assets are always equal to the sum of its liabilities and owner’s equity. This equation must remain in balance after every business transaction.

会计基本等式是复式记账的基础。它表明，公司的总资产总是等于负债与所有者权益之和。每笔经济业务发生后，该等式必须保持平衡。

Assets = Liabilities + Owner’s Equity

Assets are resources owned by the business (e.g. cash, inventory, equipment). Liabilities are obligations to outsiders (e.g. bank loans, accounts payable). Owner’s equity represents the owner’s claim on the assets after deducting liabilities.

资产是企业拥有的资源（如现金、存货、设备）。负债是对外部的义务（如银行贷款、应付账款）。所有者权益是扣除负债后所有者对资产的索取权。

For example, if a business buys a £200 computer with cash, one asset (computer) increases while another asset (cash) decreases, keeping the equation in balance. If it buys the computer on credit, assets (computer) increase and liabilities (accounts payable) increase by the same amount.

例如，企业用现金购买价值200英镑的电脑，一项资产（电脑）增加，另一项资产（现金）减少，等式保持平衡。如果赊购电脑，则资产（电脑）增加，负债（应付账款）等额增加。

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2. Assets Explained | 资产解释

Assets are economic resources controlled by the business that are expected to bring future benefits. They are classified as current assets (short-term, convertible to cash within one year) and non-current assets (long-term, used over several years).

资产是指企业控制的、预期能带来未来经济利益的资源。资产分为流动资产（短期，一年内可转换为现金）和非流动资产（长期，可使用多年）。

Current assets include cash at bank, trade receivables, and inventory. Non-current assets include property, plant, equipment, and vehicles. The total of all assets appears on the balance sheet.

流动资产包括银行存款、应收账款和存货。非流动资产包括房产、厂房、设备和车辆。所有资产的总和列示在资产负债表中。

Total Assets = Current Assets + Non-current Assets

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3. Liabilities Explained | 负债解释

Liabilities are the debts and obligations of a business that arise from past transactions. Like assets, they are divided into current liabilities (due within one year) and non-current liabilities (due after one year).

负债是企业因过去交易而产生的债务和义务。与资产类似，负债分为流动负债（一年内到期）和非流动负债（一年后到期）。

Current liabilities include trade payables, bank overdrafts, and short-term loans. Non-current liabilities include long-term bank loans and mortgages. All liabilities are reported on the balance sheet. The accounting equation requires that liabilities never exceed total assets unless the owner’s equity is negative.

流动负债包括应付账款、银行透支和短期借款。非流动负债包括长期银行贷款和抵押贷款。所有负债在资产负债表中列报。会计等式要求负债永远不大于总资产，除非所有者权益为负。

Total Liabilities = Current Liabilities + Non-current Liabilities

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4. Owner’s Equity | 所有者权益

Owner’s equity is the residual interest in the assets of the business after deducting all its liabilities. It can be increased by owner’s capital contributions and profits, and decreased by drawings (withdrawals by the owner) and losses.

所有者权益是扣除所有负债后所有者对企业资产的剩余权益。它可因所有者投入资本和利润而增加，因提款（所有者提取）和亏损而减少。

Owner’s Equity = Assets − Liabilities

This equation is just a rearrangement of the accounting equation. It shows that the owner’s stake is what remains after settling all debts. For a sole trader, equity is often called capital. The change in equity over a period can be expressed as:

该等式只是会计等式的移项。它表明，所有者的权益是清偿所有债务后的剩余部分。对于独资经营者，权益常被称为资本。某一期间权益的变化可以表示为：

Ending Equity = Beginning Equity + Additional Capital + Net Profit − Drawings

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5. The Expanded Accounting Equation | 扩展会计等式

The extended accounting equation shows how revenues, expenses, and drawings affect the basic equation. It breaks owner’s equity into its components, giving a clearer picture of business transactions.

扩展会计等式展示了收入、费用和提款如何影响基本等式。它将所有者权益分解为多个组成部分，更清晰地反映企业交易。

Assets = Liabilities + Owner’s Capital + Revenues − Expenses − Drawings

Revenues increase equity, while expenses and drawings reduce equity. This formula helps track how each income and expense impacts the overall financial position. For example, when a business earns service revenue up front, assets (cash) increase and revenues increase, keeping the equation balanced.

收入增加权益，而费用和提款减少权益。该公式有助于追踪每笔收入和费用如何影响整体财务状况。例如，当企业预收服务收入时，资产（现金）增加，收入增加，等式保持平衡。

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6. Revenue and Expenses | 收入与费用

Revenue is the income earned from the sale of goods or services in the ordinary course of business. Expenses are the costs incurred to generate that revenue. The difference between total revenue and total expenses determines the profit or loss.

收入是企业在日常经营中通过销售商品或提供服务而赚取的所得。费用是为产生该收入而发生的成本。总收入与总费用之间的差额决定利润或亏损。

Profit (or Loss) = Total Revenue − Total Expenses

Common revenue items include sales, service fees, and interest income. Typical expenses include rent, wages, utilities, advertising, and cost of goods sold. If expenses exceed revenue, the result is a loss, which reduces owner’s equity.

常见的收入项目包括销售收入、服务费和利息收入。典型的费用包括租金、工资、水电费、广告费和销售成本。如果费用大于收入，结果为亏损，将减少所有者权益。

Published by TutorHao | Year 7 Accounting Revision Series | aleveler.com

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