📚 Year 7 Cambridge Accounting: Quick Reference Handbook of Formulas and Theorems | Year 7 Cambridge 会计：公式定理速查手册
This handbook provides a concise summary of the essential formulas, rules and concepts that every Year 7 Accounting student needs to know for the Cambridge curriculum. Use it for quick revision, homework help and exam preparation. Each section presents a key topic with its formula or theorem, followed by a clear explanation in both English and Chinese.
本手册简明总结了每一位 Year 7 剑桥会计学生都需要掌握的基本公式、规则和概念。可用作快速复习、作业辅导和考前准备。每一节都给出一个关键专题及其公式或定理，并配以清晰的中英双语解释。
1. The Accounting Equation | 会计等式
The accounting equation is the foundation of the entire accounting system. It states that everything the business owns is financed either by borrowing or by the owner’s investment. Knowing this equation helps you understand how every transaction affects the financial position.
会计等式是整个会计体系的基石。它表明企业拥有的一切不是通过借款就是通过所有者投资来融资的。理解这个等式有助于你明白每一笔交易如何影响财务状况。
Assets = Liabilities + Owner’s Equity
For example, if a business has cash of $5,000, inventory of $2,000 and owes the bank $3,000, the owner’s equity must be $4,000 (because 5,000 + 2,000 – 3,000 = 4,000).
例如，某企业拥有现金 5,000 美元、存货 2,000 美元，欠银行 3,000 美元，那么所有者权益必定是 4,000 美元（5,000 + 2,000 – 3,000 = 4,000）。
2. Assets, Liabilities and Owner’s Equity | 资产、负债与所有者权益
An asset is a resource controlled by the business from which future economic benefits are expected. Liabilities are present obligations arising from past events, the settlement of which will result in an outflow of resources. Owner’s equity is the residual interest in the assets after deducting all liabilities.
资产是企业控制的、预期会带来未来经济利益的资源。负债是因过去事项而产生的现时义务，清偿该义务会导致资源流出。所有者权益是资产扣除全部负债后的剩余权益。
- Current assets: cash, accounts receivable, inventory – expected to be converted into cash within one year.
- 流动资产：现金、应收账款、存货——预计在一年内变现。
- Non-current assets: property, plant and equipment – used for more than one year.
- 非流动资产：不动产、厂房和设备——使用年限超过一年。
- Current liabilities: accounts payable, bank overdraft – due within one year.
- 流动负债：应付账款、银行透支——一年内到期。
- Owner’s equity: capital plus retained profits minus drawings.
- 所有者权益：资本加留存利润减提款。
3. Double-Entry Rules | 复式记账规则
Every transaction affects at least two accounts. Debits must always equal credits. The rules are based on the accounting equation and determine which side of an account increases or decreases.
每一笔交易至少影响两个账户。借方总额必须始终等于贷方总额。规则以会计等式为基础，决定了账户的增减方向。
| Account type | Increase | Decrease |
|---|---|---|
| Assets | Debit | Credit |
| Liabilities | Credit | Debit |
| Owner’s equity (capital) | Credit | Debit |
| Revenue | Credit | Debit |
| Expenses | Debit | Credit |
Memorise this table: ‘DEAD CLIC’ – Debit Expenses, Assets, Drawings; Credit Liabilities, Income, Capital.
记住这个表格：借费用、资产、提款；贷负债、收入、资本。
4. Profit Calculation Formula | 利润计算公式
Profit measures how well a business has performed during a period. It is simply total revenue minus total expenses. A positive result is a profit; a negative result is a loss.
利润衡量企业在一定期间内的经营业绩。它就是总收入减去总费用。正数为利润，负数为亏损。
Profit = Revenue – Expenses
If a shop sells goods for $10,000 and pays $7,500 for the cost of those goods, rent $500 and wages $1,000, profit is $1,000. Always match revenue earned with expenses incurred in the same period.
如果一家商店销售收入 10,000 美元，对应商品成本 7,500 美元、租金 500 美元、工资 1,000 美元，则利润为 1,000 美元。务必将同一期间的收入与费用配比。
5. Gross Profit and Net Profit | 毛利与净利
Gross profit shows the profit made from buying and selling goods before other expenses. Net profit is the final profit after all other operating expenses are deducted. These two figures help analyse different aspects of profitability.
毛利反映在扣除其他费用之前，买卖商品所获得的利润。净利是扣除所有其他营业费用后的最终利润。这两个数字有助于分析盈利能力的各个方面。
Gross Profit = Sales Revenue – Cost of Sales
Net Profit = Gross Profit – Other Expenses
For instance, if sales are $20,000 and cost of sales is $12,000, gross profit is $8,000. If other expenses such as rent and salaries total $3,000, net profit is $5,000.
比如，销售收入 20,000 美元，销售成本 12,000 美元，则毛利为 8,000 美元。如果租金、工资等其他费用合计 3,000 美元，净利为 5,000 美元。
6. Cost of Sales Formula | 销售成本公式
Cost of sales represents the direct cost of the goods that were sold during the period. It links opening and closing inventory with purchases to match sales revenue accurately.
销售成本代表已售商品的直接成本。它连接期初存货、期末存货与采购，以准确匹配销售收入。
Cost of Sales = Opening Inventory + Purchases – Closing Inventory
A business starts with inventory of $2,000, buys more goods for $8,000 during the year, and has $3,000 left at the end. The cost of sales is $7,000 ($2,000 + $8,000 – $3,000).
某企业期初存货 2,000 美元，年内购入 8,000 美元商品，期末剩余 3,000 美元。则销售成本为 7,000 美元（2,000 + 8,000 – 3,000）。
7. The Trial Balance | 试算平衡表
A trial balance lists all ledger accounts and their balances at a particular date. Its main purpose is to check the arithmetical accuracy of the double‑entry system. Total debits must equal total credits; if they do not, an error has occurred.
试算平衡表列示某一日期所有分类账户及其余额。其主要目的是检查复式记账系统的算术准确性。借方总额必须等于贷方总额；如果不相等，则表明存在错误。
Sum of all Debit balances = Sum of all Credit balances
Even if the trial balance agrees, some errors may still exist, such as errors of omission or commission. In Year 7, however, the focus is on balancing off accounts and preparing a correct trial balance.
即使试算平衡表平衡，仍可能存在某些错误，例如漏记或入账错误。不过在 Year 7 阶段，重点是结平账户和编制正确的试算平衡表。
8. Balance Sheet Equation | 资产负债表等式
The balance sheet is a snapshot of the accounting equation at a specific date. It shows what the business owns (assets) and what it owes (liabilities), with the owner’s equity representing the net worth.
资产负债表是会计等式在某一特定日期的快照。它展示企业拥有的资产和所欠的负债，所有者权益则代表净资产。
Assets = Liabilities + Owner’s Equity
This equation is always true. When you prepare a balance sheet, you present assets on one side and liabilities plus equity on the other. Even in a vertical format, total assets must equal the total of liabilities and equity.
该等式恒成立。编制资产负债表时，将资产列示在一方，负债和权益列示在另一方。即便采用垂直格式，资产总计也必须等于负债和权益的总和。
9. Current Ratio | 流动比率
The current ratio is a liquidity ratio that measures a business’s ability to pay its short‑term obligations. A ratio of 2:1 is often considered healthy, though this varies by industry.
流动比率是衡量企业支付短期债务能力的流动性比率。通常认为 2:1 的比率较为健康，但视行业而异。
Current Ratio = Current Assets ÷ Current Liabilities
If current assets are $15,000 and current liabilities are $10,000, the current ratio is 1.5 : 1. This means the business has $1.50 of current assets for every $1 of current liabilities. A ratio below 1 may indicate liquidity problems.
如果流动资产为 15,000 美元，流动负债为 10,000 美元，则流动比率为 1.5 : 1。这意味着每 1 美元的流动负债有 1.50 美元的流动资产支持。比率低于 1 可能表明流动性问题。
10. Cash Discounts and Trade Discounts | 现金折扣与商业折扣
Discounts affect the amount a customer pays. A trade discount is deducted from the list price immediately and is never recorded in the accounts. A cash discount is offered for prompt payment and is recorded in the cash book and discount accounts.
折扣影响客户支付的金额。商业折扣从标价中直接扣除，不在账簿中记录。现金折扣是为鼓励及时付款而给予的，记录在现金簿和折扣账户中。
- Trade discount: Net price = List price – Trade discount (e.g. 10% off list).
- 商业折扣：净价 = 标价 – 商业折扣（如标价打折 10%）。
- Cash discount: Amount received = Invoice amount – Cash discount (e.g. 2% for payment within 10 days).
- 现金折扣：实收金额 = 发票金额 – 现金折扣（如 10 天内付款享受 2% 折扣）。
A supplier offers a trade discount of 20% on a $500 list price, so the invoice will show $400. If the customer pays within the discount period and receives a further 5% cash discount, the payment is $380.
供应商对标价 500 美元的商品给予 20% 商业折扣，发票金额为 400 美元。如果客户在折扣期内付款并再获得 5% 现金折扣，则支付 380 美元。
11. Inventory Valuation – Lower of Cost and Net Realisable Value | 存货估值——成本与可变现净值孰低
Inventory must be valued at the lower of its cost and its net realisable value (NRV). This rule follows the prudence concept: do not overstate assets and do not anticipate profits.
存货必须按成本与可变现净值（NRV）两者中较低者计价。这一规则遵循审慎性原则：不高估资产，不预计利润。
Value per unit = Lower of (Cost, NRV)
If an item cost $20 but can only be sold for $18 after repair costs of $2, its NRV is $16. The inventory value would be $16 (lower than cost $20). Only the loss is recognised immediately.
如果某商品成本为 20 美元，但修复成本 2 美元后只能卖 18 美元，则其可变现净值为 16 美元。存货价值按 16 美元计（低于成本 20 美元），仅立即确认损失。
12. Quick Reference: Key Ratios and Formulas Summary | 速查：关键比率与公式汇总
Here is a compact summary of the most commonly used ratios and equations in Year 7 Accounting. Familiarity with these will help you solve problems quickly and accurately during tests.
以下是 Year 7 会计中最常用的比率和等式简明汇总。熟悉这些内容将有助你在测验中快速准确地解题。
- Profit = Revenue – Expenses
- Gross Profit = Sales – Cost of Sales
- Net Profit = Gross Profit – Other Expenses
- Cost of Sales = Opening Inventory + Purchases – Closing Inventory
- Current Ratio = Current Assets ÷ Current Liabilities
- Trade Receivables Collection Period = (Average Trade Receivables ÷ Credit Sales) × 365 (introduced briefly)
- 会计等式：资产 = 负债 + 所有者权益
- 利润 = 收入 – 费用
- 毛利 = 销售收入 – 销售成本
- 净利 = 毛利 – 其他费用
- 销售成本 = 期初存货 + 采购 – 期末存货
- 流动比率 = 流动资产 ÷ 流动负债
- 应收账款周转天数（初步介绍）=（平均应收账款 ÷ 赊销收入）× 365
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