Year 7 CAIE Accounting: Formula & Theorem Quick Reference Handbook | Year 7 CAIE 会计：公式定理速查手册

📚 Year 7 CAIE Accounting: Formula & Theorem Quick Reference Handbook | Year 7 CAIE 会计：公式定理速查手册

This quick reference handbook brings together every essential formula, theorem and double‑entry rule required for Year 7 CAIE Accounting. Use it to revise key concepts, check your working and build confidence before assessments.

这本速查手册汇集了 Year 7 CAIE 会计所必需的所有核心公式、定理和复式记账规则。你可以用它来复习关键概念、检验计算过程并在评估前建立信心。

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1. The Accounting Equation | 会计等式

The accounting equation is the backbone of the double‑entry system. It shows that every penny of business resources is financed either by borrowing (liabilities) or by the owner (capital).

会计等式是复式记账体系的支柱。它表明企业的每一项资源不是靠借款（负债）就是靠所有者投入（资本）来融资的。

Assets = Liabilities + Capital

The expanded equation explains changes during a financial period: profit adds to capital, drawings reduce it.

扩展的等式能解释一个财务期间内的变化：利润增加资本，提用减少资本。

Assets = Liabilities + Capital + Profit – Drawings

Rearranging the basic equation gives capital as:

将基本等式移项可得出资本为：

Capital = Assets – Liabilities

Every transaction keeps the equation in balance because both sides are affected equally or one side increases and another decreases by the same amount.

每一笔交易都会使等式保持平衡，因为等式两侧同增同减，或一侧有增有减且金额相等。

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2. Double‑Entry Rules: Debits & Credits | 复式记账规则：借方与贷方

In a ledger account, the left side is called the debit side, and the right side is the credit side. Whether an increase is a debit or a credit depends on the type of account.

在分类账账户中，左方称为借方，右方称为贷方。一个增加额是记入借方还是贷方取决于账户的类型。

Account Category	Increase recorded as	Decrease recorded as
Assets	Debit	Credit
Expenses	Debit	Credit
Liabilities	Credit	Debit
Capital	Credit	Debit
Income / Revenue	Credit	Debit

For every transaction: Total Debits = Total Credits

A simple way to remember is: DEAD CLIC – Debit increases Expenses, Assets, Drawings; Credit increases Liabilities, Income, Capital.

一种简单的记忆法是：借方增加费用、资产、提用（DEAD）；贷方增加负债、收入、资本（CLIC）。

When cash is paid into the bank, Bank (asset) is debited and Cash (asset) is credited – both assets, one up, one down.

当现金存入银行时，银行存款（资产）记借方，现金（资产）记贷方——两者都是资产，一增一减。

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3. The Trial Balance | 试算平衡表

A trial balance lists every ledger account with its closing balance at a specific date. Its purpose is to check the arithmetic accuracy of the double‑entry records.

试算平衡表列出某一特定日期每个分类账账户的期末余额。它的目的是检查复式记账记录的算术正确性。

If double entries have been made correctly, the total of all debit balances must equal the total of all credit balances.

如果复式记账正确，所有借方余额合计一定等于所有贷方余额合计。

Σ Debit balances = Σ Credit balances

A balanced trial balance is not proof of complete accuracy; errors of omission, commission, principle, original entry and compensating errors may still exist.

试算平衡表平衡并不能证明完全正确；遗漏错误、过账错误、原则性错误、原始分录错误和抵销性错误仍可能存在。

Common errors revealed by an unbalanced trial balance include posting only one side of an entry or an arithmetic mistake in an account balance.

试算平衡表不平衡时揭示的常见错误包括只过了一侧的账目，或账户余额计算错误。

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4. Income Statement (Trading Business) | 利润表（贸易企业）

The income statement calculates the profit a business has made over a period. For a trading business, it is split into a trading section and a profit and loss section.

利润表计算企业在一个期间内获得的利润。对于贸易企业，它分为销售部分和损益部分。

The trading section starts with sales revenue and deducts the cost of sales to find gross profit.

销售部分从销售收入开始，减去销售成本，得到毛利润。

Cost of Sales = Opening Inventory + Net Purchases – Closing Inventory

Net purchases = Purchases – Return Outwards + Carriage Inwards. Carriage inwards is the cost of bringing goods into the business and is part of cost of sales.

净购货 = 购货 – 购货退出 + 购货运费。购货运费是将货物运入企业的成本，属于销售成本的一部分。

Gross Profit = Revenue – Cost of Sales

The profit and loss section takes gross profit, adds other income (e.g. rent received) and deducts all operating expenses to find net profit.

损益部分以毛利润为基础，加上其他收入（如租金收入），减去所有营运费用，得出净利润。

Net Profit = Gross Profit + Other Income – Expenses

Expenses typically include rent, wages, insurance, motor expenses, depreciation, and provision for doubtful debts.

费用通常包括租金、工资、保险费、车辆费用、折旧和坏账准备。

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5. Statement of Financial Position | 财务状况表（资产负债表）

The statement of financial position shows the assets, liabilities, and capital of a business at a particular point in time. It reflects the accounting equation.

财务状况表显示企业在某一特定时点的资产、负债和资本。它反映了会计等式。

Assets are resources controlled by the business; they are classified as non‑current (long‑term) and current (short‑term).

资产是企业控制的资源；它们分为非流动资产（长期）和流动资产（短期）。

Non‑current assets include premises, machinery, vehicles, and fixtures. Current assets include inventory, trade receivables, bank, and cash.

非流动资产包括房产、机器、车辆和固定装置。流动资产包括存货、应收账款、银行存款和现金。

Liabilities are obligations; non‑current liabilities such as bank loans, and current liabilities such as trade payables and bank overdraft.

负债是企业的义务；非流动负债如银行贷款，流动负债如应付账款和银行透支。

Capital (Owner’s Equity) = Total Assets – Total Liabilities

The closing capital can also be found by: Opening Capital + Additional Capital + Net Profit – Drawings.

期末资本也可以通过公式求得：期初资本 + 增加资本 + 净利润 – 提用。

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6. Gross Profit & Net Profit Calculations | 毛利润与净利润的计算

Gross profit measures the profit from buying and selling goods before overheads. It is a key indicator of how efficiently a business manages its trading stock.

毛利润衡量的是扣除管理费用前买卖商品的利润。它是企业如何有效管理存货的关键指标。

Gross Profit = Revenue – Cost of Sales

If a business sells goods for $5,000 that cost $3,000, the gross profit is $2,000.

如果一家企业以 $5,000 的价格卖出成本为 $3,000 的商品，毛利润就是 $2,000。

Net profit is the final profit after all other incomes are added and all operating expenses are deducted. It belongs to the owner and is transferred to the capital account.

净利润是加上所有其他收入、减去全部营运费用后的最终利润。它归属于所有者，并转入资本账户。

Net Profit = Gross Profit + Other Income – Total Expenses

Remember: carriage outwards is an expense, not part of cost of sales. Discount allowed is also an expense, while discount received is other income.

记住：销货运费是一种费用，不属于销售成本。给予的折扣是费用，而收到的折扣是其他收入。

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7. Inventory Valuation: FIFO & AVCO | 存货计价：先进先出法与平均成本法

When prices change during the period, we must decide how to value the closing inventory. The two common methods are First In, First Out (FIFO) and Average Cost (AVCO).

当期间内价格发生变化时，我们必须决定如何计量期末存货。两种常见的方法是先进先出法（FIFO）和平均成本法（AVCO）。

FIFO assumes the oldest inventory items are sold first. Closing inventory is therefore valued at the most recent purchase prices.

FIFO 假设最早购入的存货最先售出。因此，期末存货按最近的购买价格计价。

If a gym bought 10 mats at $20, then 15 at $22, and sold 12, under FIFO the closing 13 mats would be valued using the $22 price.

如果一家健身房先以 $20 购入 10 张垫子，后以 $22 购入 15 张，卖出 12 张，在 FIFO 下，期末 13 张垫子将按 $22 的价格计价。

AVCO recalculates the average cost per unit after every purchase. Closing inventory is valued at this average cost.

AVCO 在每次购入后重新计算单位平均成本。期末存货按此平均成本计价。

Average Cost per Unit = Total Cost of Inventory Held ÷ Total Number of Units

Using the same example, after the second purchase total cost = (10×$20)+(15×$22) = $530, units = 25, so average cost = $21.20. Closing inventory = 13 × $21.20 = $275.60.

用同一个例子，第二次购入后总成本 = (10×$20)+(15×$22) = $530，数量 = 25，因此平均成本 = $21.20。期末存货 = 13 × $21.20 = $275.60。

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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 an equal amount each year.

折旧将一项非流动资产的成本在其使用寿命内分摊。直线法每年计提相等的金额。

Annual Depreciation = (Cost – Residual Value) ÷ Useful Life

If a delivery van costs $30,000, has a residual value of $3,000 and a useful life of 5 years, the annual depreciation is ($30,000 – $3,000) ÷ 5 = $5,400.

如果一辆送货车成本为 $30,000，残值为 $3,000，使用寿命为 5 年，那么年折旧额就是 ($30,000 – $3,000) ÷ 5 = $5,400。

The accumulated depreciation is the total depreciation charged to date. The carrying amount of the asset is cost minus accumulated depreciation.

累计折旧是迄今为止计提的折旧总额。资产的账面净值是成本减去累计折旧。

Carrying Amount = Cost – Accumulated Depreciation

Depreciation is entered as an expense in the income statement and reduces the asset’s carrying amount on the statement of financial position.

折旧在利润表中列为费用，并减少财务状况表上资产的账面净值。

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9. Key Financial Ratios | 主要财务比率

Ratios help users of financial statements assess profitability and liquidity. The most common ones for Year 7 CAIE are profitability margins and liquidity ratios.

比率有助于财务报表使用者评估盈利能力和流动性。Year 7 CAIE 最常见的是盈利率和流动性比率。

Gross Profit Margin shows the percentage of revenue remaining after paying for the cost of goods sold.

毛利润率显示支付了销货成本后剩余的销售收入的百分比。

Gross Profit Margin = (Gross Profit ÷ Revenue) × 100%

A higher margin indicates better control over buying and selling prices. A margin of 40% means 40 cents of gross profit for every dollar of sales.

毛利率越高表明对买卖价格的控制越好。40% 的毛利率意味着每销售 1 美元可获得 40 美分的毛利润。

Net Profit Margin measures the percentage of revenue that becomes net profit after all expenses.

净利润率衡量在扣除所有费用后，销售收入变成净利润的百分比。

Net Profit Margin = (Net Profit ÷ Revenue) × 100%

Current Ratio assesses whether a business has enough current assets to pay its current liabilities within a year.

流动比率评估企业是否有足够的流动资产在一年内偿还流动负债。

Current Ratio = Current Assets ÷ Current Liabilities

A ratio of 2:1 is generally considered safe, meaning current assets are twice current liabilities.

通常认为 2:1 的比率是安全的，这意味着流动资产是流动负债的两倍。

Quick (Acid Test) Ratio is a stricter measure as it excludes inventory, which may not be converted to cash quickly.

速动比率（酸性测试比率）是一种更严格的衡量指标，因为它排除了可能无法快速变现的存货。

Quick Ratio = (Current Assets – Inventory) ÷ Current Liabilities

A quick ratio of at least 1:1 is often desirable, showing immediate liquidity without relying on inventory sales.

速动比率通常希望至少达到 1:1，表明无需依赖存货销售即可立即变现的能力。

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