📚 Year 7 CCEA Accounting: Formula & Theorem Quick Reference Guide | Year 7 CCEA 会计：公式定理速查手册
Whether you are just starting your accounting journey or revising for an upcoming test, having all the essential formulas and rules in one place makes learning much easier. This quick reference guide covers every key relationship you need to understand in Year 7 CCEA Accounting — from the basic accounting equation to the trial balance. Each section presents the core idea in both English and Chinese, so you can switch between languages or strengthen your understanding in both.
无论你是刚刚踏上会计学习的旅程，还是正在为即将到来的考试复习，将所有重要公式和规则集中在一处都会让学习变得轻松许多。这份速查手册涵盖了你需要在 Year 7 CCEA 会计中掌握的每一个关键关系——从基础会计等式到试算平衡。每个小节都以中英双语呈现核心概念，让你可以自由切换语言，或在两种语言中加深理解。
1. The Accounting Equation | 会计等式
The most fundamental rule in accounting is the accounting equation: Assets = Liabilities + Owner’s Equity. This equation forms the basis of the entire double-entry system. Every single transaction that a business enters into will affect at least two parts of this equation, but it will always remain in balance.
会计中最基本的规则就是会计等式：资产 = 负债 + 所有者权益。这个等式构成了整个复式记账系统的基础。企业进行的每一笔交易都会至少影响该等式的两个部分，但它始终会保持平衡。
Think of assets as what the business owns, liabilities as what the business owes to others, and owner’s equity as the owner’s claim on the assets after all debts are paid. No matter how many transactions occur, the total value on the left-hand side must equal the total value on the right-hand side.
可以把资产看作企业拥有的东西，负债看作企业欠别人的债务，所有者权益则是清偿所有债务后所有者对资产的索取权。无论发生多少笔交易，等式左边的总额必须始终等于右边的总额。
2. Assets, Liabilities and Owner’s Equity | 资产、负债与所有者权益
Assets are resources controlled by the business that are expected to bring future economic benefits. Common examples include cash at bank, inventory, equipment and accounts receivable. An asset increases on the debit side and decreases on the credit side in ledger accounts.
资产是企业控制的、预期能带来未来经济利益的资源。常见的例子包括银行存款、存货、设备和应收账款。在分类账中，资产在借方增加，在贷方减少。
Liabilities are the business’s obligations to pay money or provide services in the future. Typical liabilities include bank overdrafts, accounts payable and loans. Liabilities increase on the credit side and decrease on the debit side.
负债是企业未来支付款项或提供服务的义务。典型的负债包括银行透支、应付账款和贷款。负债在贷方增加，在借方减少。
Owner’s equity represents the owner’s investment in the business plus any profits kept in the business, minus any amounts the owner has taken out for personal use. Equity accounts increase on the credit side and decrease on the debit side.
所有者权益代表所有者对企业的投资，加上留在企业中的利润，再减去所有者因个人用途而提取的金额。权益类账户在贷方增加，在借方减少。
3. The Expanded Accounting Equation | 扩展会计等式
When a business earns revenue or incurs expenses, the simple accounting equation expands to show exactly how profit and drawings affect owner’s equity. The expanded equation is: Assets = Liabilities + Owner’s Equity + Revenue – Expenses – Drawings.
当企业获得收入或发生费用时，简单的会计等式会扩展，以准确显示利润和提款如何影响所有者权益。扩展等式为：资产 = 负债 + 所有者权益 + 收入 – 费用 – 提款。
Revenue increases owner’s equity, so it sits on the right side with a plus sign. Expenses and drawings decrease owner’s equity, so they appear with a minus sign. This form of the equation helps you see that making a profit grows the business’s wealth, while taking money out for personal use reduces the owner’s claim.
收入会增加所有者权益，因此它位于等式右边并带有一个加号。费用和提款会减少所有者权益，因此它们以减号出现。这种等式形式能帮助你看清，盈利会增加企业的财富，而提取资金供个人使用则会减少所有者的权益。
4. Revenue and Expenses | 收入与费用
Revenue, sometimes called sales or income, is the money a business earns from selling goods or providing services. It is recorded as a credit in the revenue account. Common revenue sources include sales of products, commission received and rent received.
收入，有时也称为销售额或收益，是企业通过销售商品或提供服务而赚取的款项。在收入类账户中，收入记在贷方。常见的收入来源包括产品销售、收到的佣金和收到的租金。
Expenses are the costs the business must pay in order to earn revenue. They are recorded as debits in expense accounts. Typical expenses include rent paid, electricity, wages and advertising. The difference between total revenue and total expenses tells you whether the business has made a profit or a loss.
费用是企业为赚取收入而必须支付的成本。费用类账户记在借方。典型的费用包括支付的租金、电费、工资和广告费。总收入与总费用之间的差额，可以告诉你企业是盈利还是亏损。
5. Profit Calculation | 利润计算
The formula for calculating net profit is one of the most important in accounting: Net Profit = Total Revenue – Total Expenses. If total revenue is greater than total expenses, the business earns a profit. If expenses are greater, the result is a net loss.
计算净利润的公式是会计中最重要的公式之一：净利润 = 总收入 – 总费用。如果总收入大于总费用，企业就获得了利润。如果费用大于收入，结果就是净亏损。
For example, if a business has sales of £5,000 and total expenses of £3,200, its net profit is £5,000 – £3,200 = £1,800. This profit is then added to owner’s equity at the end of the period, increasing the overall worth of the business.
例如，如果一家企业的销售额为 5,000 英镑，总费用为 3,200 英镑，那么其净利润就是 5,000 – 3,200 = 1,800 英镑。这笔利润将在期末加入所有者权益，从而增加企业的整体价值。
A separate measure, gross profit, may also be introduced: Gross Profit = Sales Revenue – Cost of Goods Sold. While net profit considers all operating expenses, gross profit focuses only on the direct cost of the products sold.
另一个指标，毛利，也可能被提到：毛利 = 销售收入 – 销售成本。净利润考虑了所有运营费用，而毛利只关注已售产品的直接成本。
6. Effect of Transactions on the Accounting Equation | 交易对会计等式的影响
Every business transaction—buying an asset with cash, paying a supplier, introducing more capital—changes at least two elements of the accounting equation. In Year 7, you can use a simple table to track these changes and confirm the equation stays balanced.
每一笔商业交易——用现金购买资产、向供应商付款、注入更多资本——都会改变会计等式中的至少两个元素。在 Year 7 中，你可以使用简单的表格来追踪这些变化，并确认等式始终平衡。
| Transaction (交易) | Assets (£) | Liabilities (£) | Owner’s Equity (£) |
|---|---|---|---|
| Owner invests cash £10,000 | +10,000 (Cash) | 0 | +10,000 (Capital) |
| Buy equipment for cash £2,000 | +2,000 (Equip), –2,000 (Cash) | 0 | 0 |
| Purchase goods on credit £500 | +500 (Inventory) | +500 (Payable) | 0 |
| Pay wages £300 in cash | –300 (Cash) | 0 | –300 (Expenses reduce equity) |
After each row, add up both sides of the equation to check that Assets = Liabilities + Owner’s Equity. This exercise shows how the double-entry system records changes without ever breaking the fundamental rule.
在每一行之后，将等式两边相加，检查资产是否等于负债加上所有者权益。这个练习展示了复式记账系统如何记录变化，而从不打破基本规则。
7. Double-Entry Bookkeeping Rules | 复式记账规则
Double-entry bookkeeping requires every transaction to be recorded in at least two accounts. The rules that determine which side to debit and which to credit can be summarised in a short set of guidelines. For Year 7, remembering the following will cover almost all cases.
复式记账要求每笔交易至少在两个账户中记录。决定在哪一方借记、哪一方贷记的规则可以总结为几条简短的指引。对 Year 7 来说，记住以下几点几乎可以涵盖所有情况。
-
Increases in assets are debits; decreases are credits.
资产增加记借方；减少记贷方。
-
Increases in liabilities are credits; decreases are debits.
负债增加记贷方；减少记借方。
-
Increases in owner’s equity (capital and revenue) are credits; decreases (expenses and drawings) are debits.
所有者权益（资本和收入）的增加记贷方；减少（费用和提款）记借方。
This means that revenue accounts normally carry credit balances, and expense accounts normally carry debit balances. When you record a sale, you credit the sales account and debit cash or accounts receivable. When you pay a bill, you debit the expense account and credit cash. Once you practise applying these rules, the whole system starts to make sense.
这意味着收入类账户通常有贷方余额，费用类账户通常有借方余额。当你记录一笔销售时，你贷记销售收入账户，并借记现金或应收账款。当你支付账单时，你借记费用账户，并贷记现金。一旦你熟练运用这些规则，整个系统就会变得清晰起来。
8. Capital and Drawings | 资本与提款
Capital is the amount of money or assets invested in the business by the owner. The capital account records the initial investment and any additional amounts introduced later. Drawings, on the other hand, represent cash or goods taken out of the business for the owner’s personal use.
资本是所有者投入企业的资金或资产的金额。资本账户记录初始投资以及后续追加的任何资金。另一方面，提款代表所有者因个人用途而从企业提取的现金或商品。
The relationship between capital, profit and drawings is often expressed as: Closing Capital = Opening Capital + Additional Capital Introduced + Net Profit – Drawings. This formula allows you to calculate the owner’s equity at the end of a period without having to reconstruct every transaction.
资本、利润和提款之间的关系通常表示为：期末资本 = 期初资本 + 追加资本 + 净利润 – 提款。这个公式使你无需重构每一笔交易，即可计算出期末的所有者权益。
For example, if a business starts with opening capital of £8,000, the owner puts in another £2,000, the net profit is £1,500 and drawings total £600, the closing capital will be £8,000 + £2,000 + £1,500 – £600 = £10,900.
例如，如果一家企业的期初资本为 8,000 英镑，所有者又追加投入了 2,000 英镑，净利润为 1,500 英镑，提款共计 600 英镑，那么期末资本就是 8,000 + 2,000 + 1,500 – 600 = 10,900 英镑。
9. Balancing Accounts | 账户平衡
At the end of a period, all ledger accounts must be balanced. Balancing means finding the difference between the debit and credit totals and entering it as the balance carried down. This balance then becomes the balance brought down on the opposite side to start the next period.
在期末，所有分类账账户都必须进行平衡。平衡是指计算出借方和贷方总额之间的差额，并将其作为结转余额（balance carried down）录入。该余额接下来就成为下一期期初另一方的转入余额（balance brought down）。
For asset accounts, the debit total is usually larger, so the balancing figure sits on the credit side. For liability and capital accounts, the credit total is larger, so the balancing figure sits on the debit side. The procedure ensures that every account has a clear closing balance ready for the trial balance.
对于资产类账户，借方总额通常会更大，因此平衡数字出现在贷方。对于负债和资本类账户，贷方总额更大，平衡数字出现在借方。这一流程确保每个账户都有清晰的期末余额，为试算平衡做好准备。
10. Trial Balance | 试算平衡
A trial balance is a list of all the general ledger account balances extracted into a two-column statement. The fundamental check is that Total Debit Balances = Total Credit Balances. If the two totals are equal, it proves the double-entry system has been applied correctly in a mathematical sense, although it does not guarantee there are no errors.
试算平衡表是一份将所有总分类账账户余额提取到两列报表中的清单。其基本检查是总借方余额 = 总贷方余额。如果两边合计数相等，就表明从数学意义上讲复式记账系统运用正确，但这并不能保证完全没有错误。
Typical errors that a trial balance does not reveal include recording a correct amount in the wrong account, forgetting to record a transaction entirely, or posting two opposite errors that cancel each other out. Still, preparing a trial balance is an essential step before producing the final financial statements.
试算平衡表无法揭示的典型错误包括：金额正确但记错了账户、完全遗漏一笔交易，或过账时出现两笔正好相互抵消的错误。尽管如此，编制试算平衡表仍然是生成最终财务报表前必不可少的一步。
11. Summary of Key Formulas | 关键公式汇总
Having all the formulas on one page is the best way to memorise them quickly. Here is a consolidated table of the essential relationships you will meet in Year 7 CCEA Accounting. Use it as a daily review sheet before your exam.
将所有的公式集中在一页上是快速记忆的最佳方法。下面是你将在 Year 7 CCEA 会计中遇到的关键关系的汇总表。可以把它当作考前每日复习单来使用。
| Formula Name (公式名称) | Expression (表达式) |
|---|---|
| Accounting Equation | Assets = Liabilities + Owner’s Equity |
| Expanded Accounting Equation | Assets = Liabilities + Equity + Revenue – Expenses – Drawings |
| Net Profit | Net Profit = Total Revenue – Total Expenses |
| Gross Profit (if introduced) | Gross Profit = Sales – Cost of Goods Sold |
| Closing Capital | Closing Capital = Opening Capital + Additional Capital + Net Profit – Drawings |
| Trial Balance Check | Sum of Debit Balances = Sum of Credit Balances |
Together, these six formulas capture the logic that runs through all of introductory accounting. Return to them whenever you feel stuck, and draw your own small tables to test how they behave with sample transactions. The more you practise, the more automatically they will come to mind.
这六个公式一起抓住了贯穿整个基础会计的逻辑。每当你感到卡住时，就回来看看它们，并自己画一些小表格，用样本交易来检验它们如何运作。你练习得越多，它们就会越自然地浮现在脑海中。
12. Tips for Using This Quick Reference | 使用本速查手册的小贴士
Learning accounting is like learning a new language: the rules are simple, but you need regular practice to store them in your long-term memory. Keep this guide beside your notebook and refer to it each time you work through an exercise. Highlight the formula you have just used and try to explain it to a friend in your own words — that is one of the best ways to deepen your understanding.
学习会计就像学习一门新语言：规则很简单，但你需要定期练习才能将其存入长期记忆。将这份手册放在笔记本旁边，每次做练习时都参考它。把你刚用过的公式高亮标记，并尝试用自己的话向朋友解释它——这是加深理解最好的方法之一。
When facing an exam question, first identify which formula applies, then write it down before plugging in numbers. This habit will stop you from mixing up debits and credits and will give you a clear structure for your answer. Good luck with your studies, and remember that every accountant once started with these very same building blocks.
面对考试问题时，首先要识别出适用哪一个公式，然后在代入数字之前先把它写下来。这个习惯可以防止你混淆借方和贷方，并为你的答案提供一个清晰的结构。祝你学习顺利，并请记住，每一位会计师都曾从这些相同的基石开始起步。
Published by TutorHao | Accounting Revision Series | aleveler.com
更多咨询请联系16621398022（同微信）
屏轩国际教育cambridge primary/secondary checkpoint, cat4, ukiset,ukcat,igcse,alevel,PAT,STEP,MAT, ibdp,ap,ssat,sat,sat2课程辅导，国外大学本科硕士研究生博士课程论文辅导