📚 Year 7 AQA Accounting: Quick Reference Guide to Formulas and Principles | Year 7 AQA 会计：公式定理速查手册
Welcome to your handy quick reference guide for Year 7 AQA Accounting. This guide brings together all the essential formulas and principles that will help you understand how businesses record, analyse, and interpret their financial information. From the foundational accounting equation to key profitability measures and important accounting concepts, each section is designed to give you a clear and simple overview. Keep this guide by your side while you study, and you will soon become confident in applying these tools.
欢迎使用 Year 7 AQA 会计公式定理速查手册。本手册汇集了所有重要的公式和原则，帮助你理解企业如何记录、分析和解读财务信息。从基本的会计等式到关键的盈利能力指标和重要会计概念，每一节都为你提供了清晰简明的概述。学习时随身携带这本手册，你很快就能自信地运用这些工具。
1. The Accounting Equation | 会计等式
The accounting equation is the foundation of all accounting systems. It states that the total value of everything a business owns (assets) is always equal to the total amount it owes (liabilities) plus the owner’s stake (equity). This relationship is expressed as Assets = Liabilities + Owner’s Equity. Every single transaction will affect this equation, but it must always remain in balance.
会计等式是所有会计体系的基础。它表明企业拥有的一切（资产）的总价值始终等于其欠款（负债）加上所有者权益。这一关系表示为 资产 = 负债 + 所有者权益。每一笔交易都会影响这个等式，但它必须始终保持平衡。
Assets are resources such as cash, inventory, and equipment that the business controls. Liabilities represent debts like bank loans and money owed to suppliers. Owner’s equity is the amount the owner has invested plus any retained profits. Understanding this equation is the first step to reading a balance sheet correctly.
资产是企业控制的资源，例如现金、存货和设备。负债代表债务，如银行贷款和应付供应商款项。所有者权益是所有者投入的金额加上留存利润。理解这个等式是正确阅读资产负债表的第一步。
2. Assets, Liabilities and Equity in Detail | 资产、负债与权益详解
Assets are usually split into current assets (expected to be turned into cash within one year, such as inventory and trade receivables) and non-current assets (long-term items like buildings and machinery). Total Assets = Current Assets + Non-current Assets.
资产通常分为流动资产（预计在一年内变现，如存货和应收账款）和非流动资产（长期项目，如建筑物和机器设备）。总资产 = 流动资产 + 非流动资产。
Liabilities are divided into current liabilities (payable within one year, such as trade payables and bank overdrafts) and non-current liabilities (debts due after more than one year, such as long-term loans). The formula is Total Liabilities = Current Liabilities + Non-current Liabilities.
负债分为流动负债（一年内应付，如应付账款和银行透支）和非流动负债（超过一年到期的债务，如长期贷款）。公式为 总负债 = 流动负债 + 非流动负债。
Owner’s equity can increase through capital contributions and profits, and decrease through drawings and losses. This dynamic keeps the accounting equation balanced at all times.
所有者权益可以通过资本投入和利润增加，通过提款和亏损减少。这种动态变化使会计等式始终平衡。
3. Revenue and Sales | 收入与销售
Revenue (also called sales or turnover) is the income a business earns from its normal activities, usually from selling goods or providing services. The basic revenue formula when all sales are in cash is simple: Revenue = Selling Price per Unit × Quantity Sold. However, in reality businesses often make credit sales, and revenue is recorded when it is earned, not necessarily when cash is received.
收入（也称为销售额或营业额）是企业从其正常经营活动中赚取的收入，通常来自销售商品或提供服务。当所有销售均为现金时，基本收入公式很简单：收入 = 每单位售价 × 销售数量。然而，实际上企业经常进行赊销，收入在赚取时记录，而不一定在收到现金时。
We always record revenue without deducting any expenses. It represents the gross inflow of economic benefits. For example, if a shop sells 200 items at £5 each, its revenue is £1,000, even if it has not yet collected all the cash.
我们总是记录收入，不扣除任何费用。它代表经济利益的流入总额。例如，一家商店以每个5英镑的价格卖出200件商品，收入就是1,000英镑，即使尚未收回所有现金。
4. Cost of Goods Sold (COGS) | 销售成本
Cost of Goods Sold represents the direct cost of the products a business sells during a period. It is calculated using the formula: Cost of Goods Sold = Opening Inventory + Purchases – Closing Inventory. This matches the cost of inventory that has actually been sold, rather than just bought.
销售成本代表企业在一个时期内所售产品的直接成本。其计算公式为：销售成本 = 期初存货 + 采购 – 期末存货。这样可以与已售出而不仅仅是购买进来的存货成本配比。
Opening inventory is the value of stock at the start of the period. Purchases are additional stock bought. Closing inventory is the unsold stock at the end. Subtracting closing inventory ensures that only the cost of goods that have left the warehouse is charged to profit.
期初存货是期初的库存价值。采购是额外购进的存货。期末存货是期末未售出的库存。减去期末存货确保只有离开仓库的货物成本才计入利润。
5. Gross Profit | 毛利
Gross profit measures the profit a business makes after deducting the direct costs of the goods sold. The formula is Gross Profit = Sales Revenue – Cost of Goods Sold. This figure tells you whether the core trading activity is profitable before other expenses are considered.
毛利衡量企业在扣除已售商品的直接成本后所获得的利润。公式为 毛利 = 销售收入 – 销售成本。这个数字告诉你，在考虑其他费用之前，核心经营活动是否盈利。
For example, if sales revenue is £50,000 and COGS is £30,000, the gross profit is £20,000. A positive gross profit is essential for covering operating expenses like rent, salaries, and marketing. If gross profit is negative, the business loses money on every sale.
例如，如果销售收入为50,000英镑，销售成本为30,000英镑，则毛利为20,000英镑。正毛利对于支付租金、工资和营销等营业费用至关重要。若毛利为负，企业每笔销售都在亏损。
6. Expenses and Net Profit | 费用与净利润
Expenses are the other costs incurred in running the business, such as rent, wages, electricity, and insurance. After subtracting all expenses from gross profit, we arrive at net profit. The formula is Net Profit = Gross Profit – Total Expenses.
费用是企业经营中发生的其他成本，如租金、工资、电费和保险费。从毛利中减去所有费用后，得到净利润。公式为 净利润 = 毛利 – 总费用。
Net profit is often called the ‘bottom line’ because it appears at the bottom of the income statement. It shows the overall earnings available to the owner after all costs. For instance, with a gross profit of £20,000 and total expenses of £12,000, net profit is £8,000.
净利润常被称为“底线”，因为它出现在利润表的最后一行。它显示了扣除所有成本后可供所有者使用的总收益。例如，毛利为20,000英镑，总费用为12,000英镑，则净利润为8,000英镑。
7. Gross Profit Margin | 毛利率
Gross profit margin expresses gross profit as a percentage of sales revenue. It reveals how efficiently a business turns sales into gross profit. The percentage is calculated as Gross Profit Margin = (Gross Profit ÷ Sales Revenue) × 100%.
毛利率将毛利表示为销售收入的一个百分比。它揭示了企业将销售转化为毛利的效率。百分比计算公式为 毛利率 = (毛利 ÷ 销售收入) × 100%。
A higher gross profit margin means a greater portion of each pound of sales is available to cover expenses and generate profit. For example, if gross profit is £20,000 and sales revenue is £50,000, the gross profit margin is (20,000 ÷ 50,000) × 100% = 40%. This result can be compared over time or against other businesses to judge performance.
毛利率越高，意味着每英镑销售收入中有更大比例可用于支付费用和产生利润。例如，若毛利为20,000英镑，销售收入为50,000英镑，则毛利率为(20,000 ÷ 50,000) × 100% = 40%。这个结果可以跨时间比较或与其他企业对比，以判断业绩。
8. Net Profit Margin | 净利率
Net profit margin measures what percentage of revenue remains as profit after all expenses have been paid. The formula is Net Profit Margin = (Net Profit ÷ Sales Revenue) × 100%. It is a key indicator of a business’s overall profitability and cost control.
净利率衡量在支付所有费用后，收入中有多大比例仍保留为利润。公式为 净利率 = (净利润 ÷ 销售收入) × 100%。它是企业整体盈利能力与成本控制的关键指标。
Continuing the earlier example, net profit of £8,000 on sales of £50,000 gives a net profit margin of 16%. If expenses rise without an increase in sales, this margin shrinks, signalling that costs need to be reviewed. Investors often watch this margin closely because it shows how effectively a business converts sales into actual earnings.
延续之前的例子，净利润8,000英镑，销售收入50,000英镑，净利率为16%。如果费用上升而销售未增，这一比率就会收缩，提示需要审视成本。投资者通常密切关注净利率，因为它显示出企业将销售转化为实际收益的效率。
9. Current Ratio (Liquidity) | 流动比率（流动性）
The current ratio tests whether a business has enough current assets to pay its current liabilities as they fall due. The formula is Current Ratio = Current Assets ÷ Current Liabilities. A result greater than 1 usually indicates the business can cover its short-term debts, while a figure below 1 may be a warning sign.
流动比率检验企业是否有足够的流动资产来支付到期的流动负债。公式为 流动比率 = 流动资产 ÷ 流动负债。结果大于1通常表明企业能够偿还短期债务，低于1则可能是一个警告信号。
For example, if current assets total £15,000 and current liabilities are £10,000, the current ratio is 1.5:1. This means for every £1 of short-term debt, the business has £1.50 of assets that can be turned into cash relatively quickly. An extremely high current ratio may suggest that the business is not using its assets efficiently, so balance is important.
例如，如果流动资产总额为15,000英镑，流动负债为10,000英镑，则流动比率为1.5:1。这意味着对于每1英镑的短期债务，企业有1.50英镑能够较快变现的资产。过高的流动比率可能意味着企业没有高效利用资产，因此平衡很重要。
10. Break-even Point | 盈亏平衡点
The break-even point is the level of sales at which total revenue equals total costs, resulting in neither profit nor loss. It can be calculated in units using the formula: Break-even Point (units) = Fixed Costs ÷ (Selling Price per Unit – Variable Cost per Unit). The denominator, selling price minus variable cost per unit, is known as the contribution margin per unit.
盈亏平衡点是总销售收入等于总成本的销售水平，此时既无利润也亏损。可以用以下公式计算单位盈亏平衡点：盈亏平衡点（单位） = 固定成本 ÷ （每单位售价 – 每单位可变成本）。分母中每单位售价减去每单位可变成本，称为每单位边际贡献。
Fixed costs are expenses that do not change with output, like rent. Variable costs change directly with each unit produced, such as raw materials. Knowing the break-even point helps businesses set sales targets and decide whether a new product is worth launching. For instance, if fixed costs are £5,000, selling price is £20, and variable cost per unit is £12, the break-even point is 5,000 ÷ (20 – 12) = 625 units.
固定成本是不随产量变化的费用，如租金。可变成本随每单位生产直接变动，如原材料。了解盈亏平衡点有助于企业设定销售目标，并决定新产品是否值得推出。例如，如果固定成本为5,000英镑，售价为20英镑，每单位可变成本为12英镑，盈亏平衡点为 5,000 ÷ (20 – 12) = 625 单位。
11. Straight-line Depreciation | 直线折旧法
Depreciation spreads the cost of a non-current asset over its useful life. The simplest method is straight-line depreciation, which charges an equal amount each year. The formula is Annual Depreciation = (Cost of Asset – Residual Value) ÷ Useful Life.
折旧将一项非流动资产的成本在其使用寿命内分摊。最简单的方法是直线折旧法，每年计提等额费用。公式为 年折旧额 = (资产成本 – 残值) ÷ 使用寿命。
Residual value is the estimated amount the asset will be worth at the end of its useful life. For example, a machine costing £10,000 with a residual value of £1,000 and a useful life of 5 years will have annual depreciation of (10,000 – 1,000) ÷ 5 = £1,800. This reduces the asset’s book value on the balance sheet each year and records an expense on the income statement.
残值是资产在使用寿命结束时的预估价值。例如，一台机器成本为10,000英镑，残值为1,000英镑，使用寿命5年，年折旧额为 (10,000 – 1,000) ÷ 5 = 1,800英镑。每年这会减少资产负债表上资产的账面价值，并在利润表中记录一项费用。
12. Key Accounting Principles | 关键会计原则
Beyond formulas, several underlying principles guide how accounting information is prepared. These are not calculations but rules that ensure financial statements are reliable and comparable. Understanding them is just as important as memorising formulas.
除了公式之外，一些基本原则指导着会计信息的编制。这些并非计算，而是确保财务报表可靠且可比的规则。理解这些原则与记住公式同样重要。
The going concern principle assumes the business will continue to operate in the foreseeable future. The consistency principle requires using the same accounting methods from one period to the next, so figures can be compared. The prudence principle means being cautious: do not overstate assets or income, and do not understate liabilities or expenses.
持续经营原则假设企业在可预见的未来将继续经营。一致性原则要求在不同期间采用相同的会计方法，使数据可比。谨慎性原则意味着要保持审慎：不高估资产或收入，不低估负债或费用。
Another key concept is the historical cost principle, which states that assets should be recorded at their original purchase cost. The accruals principle tells us to record revenues and expenses when they are earned or incurred, not just when cash changes hands. Together, these principles give structure to all the formulas and ratios you have learned.
另一个关键概念是历史成本原则，它指出资产应以其原始购置成本记录。应计制原则告诉我们要在收入赚取或费用发生时记录它们，而不仅仅是在现金易手时。这些原则共同为你所学到的所有公式和比率提供了框架。
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