📚 Year 7 CAIE Accounting: Formula and Theorem Quick Reference Handbook | Year 7 CAIE 会计：公式定理速查手册
Welcome to your Year 7 CAIE Accounting quick reference handbook. This guide collects the essential formulas, equations and rules you will meet in your first year of accounting. Keep it handy whenever you are recording transactions, preparing a trial balance or drawing up financial statements. Mastering these fundamentals now will give you a solid foundation for all future accounting topics.
欢迎使用 Year 7 CAIE 会计速查手册。本手册汇集了你第一年学习会计时会遇到的基本公式、等式和规则。每次记账、编制试算表或制作财务报表时都可以随时查阅。现在就把这些基础打扎实，将来的会计学习会轻松很多。
1. The Basic Accounting Equation | 基本会计等式
The most important formula in accounting is the accounting equation. It shows what a business owns and how it paid for it. The equation always balances.
会计中最重要的公式就是会计等式。它表明企业拥有什么，以及这些资产是如何获得资金来源的。这个等式永远保持平衡。
Assets = Liabilities + Owner’s Equity
Assets are resources controlled by the business (such as cash, inventory, equipment). Liabilities are debts the business owes to outsiders. Owner’s equity represents the owner’s investment plus any profits kept in the business, minus drawings.
资产是企业控制的资源（例如现金、存货、设备）。负债是企业欠外部的债务。所有者权益代表业主投入的资本，加上留在企业中的利润，减去提用。
2. The Extended Accounting Equation | 扩展会计等式
When we introduce revenues and expenses, the basic equation expands. Revenues increase owner’s equity, while expenses decrease it. This leads to a useful rearranged form that helps when checking debits and credits.
当我们引入收入和费用时，基本等式会扩展。收入增加所有者权益，费用减少所有者权益。由此得到一个便于检查借贷的变形公式。
Assets + Expenses = Liabilities + Capital + Income
Think of it this way: everything on the left side increases with a debit and decreases with a credit. Everything on the right side increases with a credit and decreases with a debit. The extended equation is a quick reference for the rules of double‑entry.
可以这样理解：等号左边的项目增加记借方，减少记贷方；等号右边的项目增加记贷方，减少记借方。扩展等式是复式记账规则的快速参考。
3. Rules of Debit and Credit: Assets and Expenses | 借贷记账规则：资产与费用
In the double‑entry system, every transaction affects at least two accounts. Whether you debit or credit an account depends on the type of account and whether it is increasing or decreasing. For assets and expenses the rule is simple:
在复式记账系统中，每笔交易至少影响两个账户。是记入借方还是贷方，取决于账户类型以及它是增加还是减少。资产和费用的规则很简单：
Increase in an asset is recorded as a debit; decrease in an asset is recorded as a credit.
资产增加记借方，资产减少记贷方。
Increase in an expense is recorded as a debit; decrease in an expense is recorded as a credit.
费用增加记借方，费用减少记贷方。
Remember: ‘DEAD’ – Debit Expenses and Assets (when they increase).
记住：“DEAD”——当费用和资产增加时记借方（Debit Expenses and Assets）。
4. Rules of Debit and Credit: Liabilities, Capital and Income | 借贷记账规则：负债、资本与收入
For accounts on the right side of the extended equation, the rules are the opposite. Liabilities, capital and income increase on the credit side and decrease on the debit side.
对于扩展等式右边的账户，规则正好相反。负债、资本和收入增加记贷方，减少记借方。
Increase in a liability is recorded as a credit; decrease in a liability is recorded as a debit.
负债增加记贷方，负债减少记借方。
Increase in capital is recorded as a credit; decrease in capital (e.g. drawings) is recorded as a debit.
资本增加记贷方；资本减少（如提用）记借方。
Increase in income is recorded as a credit; decrease in income is recorded as a debit.
收入增加记贷方，收入减少记借方。
Use the mnemonic ‘CLIC’ – Credit Liabilities, Income and Capital (when they increase).
可以用“CLIC”记忆——当负债、收入和资本增加时记贷方（Credit Liabilities, Income and Capital）。
5. Gross Profit Formula | 毛利计算公式
Gross profit measures how much a firm earns from buying and selling goods before running expenses are deducted. It is the first profit figure on the income statement (profit and loss account).
毛利衡量企业在扣除营业费用之前，通过买卖商品赚了多少钱。它是利润表上的第一个利润数字。
Gross Profit = Sales Revenue − Cost of Goods Sold
Sales revenue is the income from selling goods (usually after deducting sales returns). Cost of goods sold represents the direct cost of the items that were sold during the period.
销售收入是销售商品产生的收入（通常是扣除销售退回后）。销售成本代表当期已售商品的直接成本。
Example: If a shop sells goods for $5 000 and the cost of those goods was $3 000, the gross profit is $2 000.
例：某商店销售商品收入5 000美元，这些商品成本为3 000美元，毛利就是2 000美元。
6. Net Profit Formula | 净利计算公式
Net profit shows the final amount a business has earned after all other operating expenses have been subtracted from gross profit. It is often called the ‘bottom line’.
净利显示企业从毛利中扣除所有其他营业费用后最终赚得的金额，通常被称为“底线”。
Net Profit = Gross Profit − Operating Expenses
Operating expenses include rent, salaries, electricity, advertising and other day‑to‑day costs. If the business receives other income, such as discount received, it is added to gross profit before deducting expenses. However, for Year 7 the basic formula focuses on trading and overheads.
营业费用包括租金、工资、电费、广告费等日常开支。如果企业收到其他收入（如购货折扣），则先加到毛利再扣除费用。不过Year 7阶段重点掌握贸易和间接费用的基本公式。
Alternatively, net profit can be expressed as Total Revenue − Total Expenses.
另一种表达方式为：净利 = 总收入 − 总费用。
7. Cost of Goods Sold (COGS) | 销售成本公式
Cost of goods sold is not always the same as purchases. You must adjust for opening and closing inventory to match the cost of goods actually sold during the period.
销售成本并非总是等于购货金额。必须调整期初和期末存货，才能匹配当期真正卖出去的商品成本。
Cost of Goods Sold = Opening Inventory + Net Purchases − Closing Inventory
Net purchases = Purchases − Purchase Returns + Carriage Inwards. Carriage inwards is the cost of transporting goods into the business; it adds to the cost of purchases.
购货净额 = 购货 − 购货退回 + 运入运费。运入运费是商品运入企业的运输成本，应计入购货成本。
If you are not given carriage inwards in Year 7, you may use a simpler version: Opening Inventory + Purchases − Closing Inventory. Always read the question carefully.
如果Year 7题目未提供运入运费，可以使用简化版：期初存货 + 购货 − 期末存货。仔细审题很重要。
8. Working Capital | 营运资金
Working capital (or net current assets) tells us whether a business can meet its short‑term debts. It is a simple but vital sign of financial health.
营运资金（也称净流动资产）反映企业能否偿还短期债务。它是衡量财务健康状况简单却重要的指标。
Working Capital = Current Assets − Current Liabilities
Current assets include cash, bank, inventory and trade receivables (debtors). Current liabilities include trade payables (creditors), bank overdraft and short‑term borrowings.
流动资产包括现金、银行存款、存货和应收账款（债务人）。流动负债包括应付账款（债权人）、银行透支和短期借款。
A positive working capital means the business has more current assets than current liabilities. A negative figure could indicate a cash problem.
营运资金为正数意味着流动资产多于流动负债；负数则可能预示资金周转困难。
9. Closing Capital Calculation | 期末资本公式
At the end of a period, you can calculate the owner’s closing capital without preparing a full balance sheet. This formula is often used in incomplete records and for checking purposes.
在期末，你可以不通过完整的资产负债表，直接计算业主的期末资本。这个公式常用于不完整记录和检查工作。
Closing Capital = Opening Capital + Additional Investments + Net Profit − Drawings
Additional investments are extra sums the owner puts into the business during the year. Drawings are amounts taken out by the owner for personal use.
追加投资是业主年中额外投入企业的资金。提用是业主提取供自己私用的金额。
You can also rearrange the formula to find net profit if the other figures are known: Net Profit = Closing Capital − Opening Capital − Additional Investments + Drawings.
如果知道其他数据，还可以将这个公式变形求出净利：净利 = 期末资本 − 期初资本 − 追加投资 + 提用。
10. Trial Balance and Balance Sheet Equations | 试算平衡表与资产负债表等式
The trial balance is a list of all ledger account balances. It proves the arithmetic accuracy of the double‑entry records. The rule is:
试算平衡表是列出所有分类账余额的表格，用来检验复式记账的算术准确性。它的规则是：
Total Debit Balances = Total Credit Balances
If the two totals match, the books ‘balance’. If not, a mistake has been made, such as posting only one side of a transaction or a simple addition error.
如果借方合计等于贷方合计，账簿就“平衡”；否则说明存在错误，比如只过了一笔交易的某一方，或是简单的加总错误。
The balance sheet is built from the accounting equation. It presents a business’s financial position at a single date:
资产负债表以会计等式为基础，展示企业在某个日期的财务状况：
Total Assets = Total Liabilities + Owner’s Equity
Assets are listed in order of liquidity (how quickly they can turn into cash), and liabilities are usually split between current and non‑current. Owner’s equity is the closing capital amount.
资产按流动性顺序列示（流动性越强越靠前），负债通常划分为流动负债和非流动负债。所有者权益即为期末资本额。
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