Year 7 Cambridge Accounting: Formula & Principle Quick Reference | 七年级剑桥会计：公式定理速查手册

📚 Year 7 Cambridge Accounting: Formula & Principle Quick Reference | 七年级剑桥会计：公式定理速查手册

This quick reference handbook brings together the key formulas, principles and definitions that every Year 7 Cambridge Accounting student needs. Use it to consolidate your understanding of the accounting equation, double-entry rules, financial statement structure and the core calculations that underpin the subject.

本速查手册汇集了每位七年级剑桥会计学生所需的关键公式、定理与定义。借助它可巩固对会计等式、复式记账规则、财务报表结构以及本学科核心计算的理解。

1. The Accounting Equation | 会计等式

Assets = Liabilities + Owner’s Equity

This equation is the foundation of all accounting. Assets are the resources a business owns or controls, such as cash, inventory, equipment and trade receivables. Liabilities represent debts or obligations, like bank loans and trade payables. Owner’s equity is the residual interest in the assets after deducting liabilities — essentially the owner’s claim on the business.

该等式是所有会计工作的基石。资产是企业拥有或控制的资源，如现金、存货、设备和应收账款。负债代表债务或义务，如银行贷款与应付账款。所有者权益是扣除负债后对资产的剩余权益——本质上是所有者对企业的要求权。

After every single transaction, the sums on the left and right sides must remain equal. This is why accounting is described as a ‘double-entry’ system.

每笔交易之后，等式左右两边的总额必须保持相等。这也正是会计被称为“复式”系统的原因。

Expanded Equation: Assets = Liabilities + Owner’s Equity + (Revenue – Expenses) – Drawings

The expanded version shows how trading activities affect the owner’s stake. Revenue increases equity, while expenses and owner’s drawings reduce it. Even when we record day-to-day transactions using income and expense accounts, the basic equation still holds if we think of net profit as part of equity.

扩展等式展示了经营活动如何影响所有者权益。收入使权益增加，费用和所有者提款则使之减少。即便日常使用收入和费用账户记录交易，只要将净利润视为权益的一部分，基本等式依然成立。

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2. Elements of Financial Statements | 财务报表要素

The five building blocks of financial statements are assets, liabilities, owner’s equity, revenue and expenses. Each element has a precise definition under the Cambridge framework.

财务报表的五大构件是资产、负债、所有者权益、收入和费用。根据剑桥课程框架，每个要素均有精确定义。

Assets are resources controlled by the business as a result of past events and from which future economic benefits are expected to flow. Examples: cash at bank, machinery, trade receivables.

资产是由企业因过去事项而控制、预期能带来未来经济利益的资源。例如：银行存款、机器设备、应收账款。

Liabilities are present obligations arising from past events, the settlement of which is expected to result in an outflow of resources. Typical liabilities include bank overdrafts, trade payables and loans.

负债是因过去事项而形成的现时义务，履行该义务预期会导致经济资源流出。常见负债包括银行透支、应付账款和贷款。

Owner’s equity is the owner’s residual interest in the assets after subtracting all liabilities. It is made up of capital introduced plus retained profits, less any drawings.

所有者权益是资产减去全部负债后的剩余权益。由投入资本加上留存利润，再减去提款构成。

Revenue encompasses income earned from the ordinary activities of the business, such as sales of goods or provision of services. It is recorded when earned, not necessarily when cash is received.

收入包括源自企业日常活动的收益，例如商品销售或服务提供。收入在赚取时确认，而不必等到收现。

Expenses are decreases in economic benefits during the reporting period, such as rent, wages, electricity and depreciation. Matching expenses to the revenue they help generate follows the accrual concept.

费用是在报告期间经济利益的减少，例如租金、工资、电费和折旧。将费用与其帮助产生的收入进行配比，遵循了权责发生制概念。

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3. Debits and Credits: The Golden Rules | 借与贷：黄金法则

Every transaction is recorded with at least one debit and one credit, and the total value of debits must equal the total value of credits. The rules that determine whether an entry is a debit or a credit depend on the type of account being affected.

每笔交易至少记录一个借方和一个贷方，且借方总额必须等于贷方总额。确定某个分录是借方还是贷方的规则取决于所影响的账户类型。

• Asset accounts: an increase is a debit (Dr), a decrease is a credit (Cr).

• 资产账户：增加记借方 (Dr)，减少记贷方 (Cr)。

• Liability accounts: an increase is a credit (Cr), a decrease is a debit (Dr).

• 负债账户：增加记贷方 (Cr)，减少记借方 (Dr)。

• Owner’s equity (capital) accounts: an increase is a credit (Cr), a decrease is a debit (Dr).

• 所有者权益（资本）账户：增加记贷方 (Cr)，减少记借方 (Dr)。

• Revenue accounts: an increase is a credit (Cr), a decrease is a debit (Dr).

• 收入账户：增加记贷方 (Cr)，减少记借方 (Dr)。

• Expense accounts: an increase is a debit (Dr), a decrease is a credit (Cr).

• 费用账户：增加记借方 (Dr)，减少记贷方 (Cr)。

Many students find the mnemonic DEAD CLIC helpful: Debit all Expenses, Assets and Drawings; Credit all Liabilities, Income and Capital.

许多学生认为助记口诀 DEAD CLIC 很有用：费用 (Expenses)、资产 (Assets)、提款 (Drawings) 记借方；负债 (Liabilities)、收入 (Income)、资本 (Capital) 记贷方。

For example, if a business buys stationery with cash, we debit the Stationery expense account (increase in expense) and credit the Cash account (decrease in asset).

例如，企业用现金购买文具，则借记文具费用账户（费用增加），贷记现金账户（资产减少）。

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4. Double-Entry Bookkeeping | 复式记账法

Double-entry bookkeeping means that every business transaction has two entries: a debit in one account and a credit in another, with both totals always matching. This system automatically maintains the accounting equation.

复式记账意味着每笔企业交易都涉及两个分录：一个账户借记，另一个账户贷记，且两者金额始终相等。这一系统会自动维持会计等式的平衡。

Example 1: The owner invests £5,000 cash into the business.

示例1：所有者向企业投入现金5,000英镑。

• Debit Cash £5,000 (asset increase)   • Credit Capital £5,000 (equity increase)

• 借记现金5,000英镑（资产增加）   • 贷记资本5,000英镑（权益增加）

Example 2: The business buys a delivery van for £3,000 on credit.

示例2：企业赊购一辆送货车，价值3,000英镑。

• Debit Vehicles (non-current asset) £3,000   • Credit Trade Payables (liability) £3,000

• 借记车辆（非流动资产）3,000英镑   • 贷记应付账款（负债）3,000英镑

Example 3: The business pays the monthly rent of £400 from the bank account.

示例3：企业从银行账户支付月租金400英镑。

• Debit Rent Expense £400   • Credit

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