📚 Year 7 CCEA Accounting: Quick Reference Handbook of Formulas and Principles | Year 7 CCEA 会计：公式定理速查手册
This handbook provides a concise reference for all the essential formulas and accounting principles covered in the Year 7 CCEA Accounting course. Whether you are preparing for a test or simply need a quick refresher, these core relationships will help you record transactions, prepare financial statements, and interpret business performance. Each formula is explained in plain English and Chinese to strengthen your bilingual understanding.
本手册为 Year 7 CCEA 会计课程中所有必要的公式与会计原则提供简明参考。无论你是在准备考试，还是只需快速复习，这些核心关系将帮助你记录交易、编制财务报表并解读企业业绩。每条公式均用平实的英文和中文解释，以加强你的双语理解。
1. The Accounting Equation | 会计基本等式
Assets = Liabilities + Equity is the foundation of all accounting. Every transaction affects this equation while keeping it in balance. Assets represent resources controlled by the business, liabilities are obligations to outsiders, and equity is the owner’s claim on the assets.
资产 = 负债 + 所有者权益是一切会计的基础。每笔交易都会影响该等式，但始终保持平衡。资产代表企业控制的资源，负债是对外部的义务，权益是所有者对资产的要求权。
The equation can be rearranged to Equity = Assets − Liabilities, which highlights the residual interest of the owner after all debts are paid.
该等式可变形为 所有者权益 = 资产 − 负债，它凸显了偿还所有债务后所有者所剩的剩余利益。
Assets = Liabilities + Equity
2. Double-Entry Bookkeeping Rules | 复式记账规则
Every transaction is recorded twice: one account receives a debit entry, and another account receives a credit entry. The total value of debits must always equal the total value of credits. This dual effect ensures the accounting equation remains in balance and errors are easier to detect.
每笔交易都要记录两次：一个账户记入借方，另一个账户记入贷方。借方总额必须始终等于贷方总额。这种复式影响确保会计等式保持平衡，且更容易发现错误。
The double-entry rule can be summarised as: for every debit, there must be an equal and corresponding credit. This applies whether you are recording sales, purchases, payments or receipts.
复式记账规则可概括为：对于每一笔借方记录，必须有一笔相等且对应的贷方记录。无论是记录销售、采购、付款还是收款，这一规则均适用。
3. Debits and Credits Explained | 借方与贷方详解
Debits and credits are not simply “good” or “bad”; they are positional rules for different account types. The table below shows how increases and decreases are recorded for each category.
借方与贷方并非简单的“好”或“坏”；它们是根据不同账户类型设定的位置规则。下表展示了各类账户的增加和减少如何记录。
| Account Type | Debit (Dr) means | Credit (Cr) means |
|---|---|---|
| Assets | Increase | Decrease |
| Liabilities | Decrease | Increase |
| Equity (capital) | Decrease | Increase |
| Income / Revenue | Decrease | Increase |
| Expenses | Increase | Decrease |
This framework can be remembered by “DEAD CLIC”: Debit increases Expenses, Assets and Drawings; Credit increases Liabilities, Income and Capital.
这一框架可通过“DEAD CLIC”助记：借方增加费用、资产和提款；贷方增加负债、收入和资本。
4. The Trial Balance | 试算平衡表
A trial balance is a list of all ledger accounts and their balances at a specific date. Its purpose is to check the arithmetic accuracy of the double-entry records. The fundamental test is that total debit balances must equal total credit balances.
试算平衡表是某一特定日期所有分类账账户及其余额的列表。其目的是检查复式记录的算术准确性。基本测试是借方余额总和必须等于贷方余额总和。
If the trial balance does not balance, there is an error that must be found. Common errors include recording only one side of a transaction, swapping debit and credit, or entering different amounts on each side. A balanced trial balance, however, does not prove complete accuracy because some errors (such as omission or compensating errors) do not affect the totals.
若试算不平衡，则存在必须查找的错误。常见错误包括只记录交易的一方、将借方与贷方颠倒，或每方输入不同金额。然而，试算平衡不一定意味着完全准确，因为有些错误（如遗漏或抵销错误）不影响总额。
Sum of Debit Balances = Sum of Credit Balances
5. Income Statement Formulas | 利润表公式
The income statement measures business performance over a period. It calculates profit using the simple relationship: Profit = Total Revenue − Total Expenses. More detailed formulas break profit into gross profit and net profit.
利润表衡量企业一段时期内的经营业绩。它用简单的关系式计算利润：利润 = 总收入 − 总费用。更详细的公式将利润分为毛利和净利润。
Gross profit deals with trading activities, while net profit includes all other operating expenses. These formulas are essential for understanding how well a business controls its costs.
毛利与买卖活动相关，而净利润包括所有其他营业费用。这些公式对于了解企业控制成本的能力至关重要。
Profit or Loss = Revenue − Expenses
Gross Profit = Sales Revenue − Cost of Sales
Net Profit = Gross Profit − Other Expenses
6. Calculating Cost of Sales | 销货成本计算
Cost of sales represents the direct cost of goods that were actually sold during the period. It is not simply the amount spent on purchases, because inventory levels change. The standard formula is:
销货成本表示当期实际售出商品的直接成本。它不仅仅是采购金额，因为存货水平会变动。标准公式为：
Cost of Sales = Opening Inventory + Purchases − Closing Inventory
Opening inventory is the value of goods available at the start of the period, and closing inventory is the unsold stock at the end. Purchases are the cost of goods bought for resale. Correctly calculating cost of sales ensures that gross profit is not distorted by changes in stock levels.
期初存货是期初可供销售的货物价值，期末存货是期末尚未售出的库存。采购是为转售而购入商品的成本。正确计算销货成本可确保毛利不受库存水平变化的影响。
7. Balance Sheet Formulas | 资产负债表公式
The balance sheet is a snapshot of a business’s financial position at a given moment. It is built directly from the accounting equation and is organised into three broad sections: assets, liabilities and equity.
资产负债表是企业在特定时点财务状况的快照。它直接由会计等式构建，分为三大块：资产、负债和所有者权益。
Non‑current assets are those expected to be used for more than one year (e.g. equipment, machinery). Current assets are expected to be turned into cash within one year (e.g. inventory, trade receivables, bank).
非流动资产是预期使用超过一年的资产（如设备、机器）。流动资产是预计在一年内变现的资产（如存货、应收账款、银行存款）。
Total Assets = Non‑current Assets + Current Assets
Net Assets = Total Assets − Total Liabilities
Equity = Net Assets
The balance sheet must always balance, meaning the value of the business’s net assets will exactly equal the owner’s equity on that date.
资产负债表必须始终平衡，意味着企业净资产的金额恰好等于该日的所有者权益。
8. Profitability Ratios | 盈利能力比率
Gross profit margin and net profit margin are two key ratios that measure profitability in percentage terms. They allow comparison between different periods and between businesses.
毛利率和净利润率是衡量盈利能力百分比指标的两个关键比率。它们可用于不同时期之间以及企业之间的比较。
Gross Profit Margin = (Gross Profit ÷ Sales Revenue) × 100%
Net Profit Margin = (Net Profit ÷ Sales Revenue) × 100%
A higher gross margin suggests efficient control of direct costs or strong pricing. A falling net margin may indicate rising overheads. These ratios help users of financial statements assess whether a business is performing well.
较高的毛利率暗示着对直接成本的有效控制或较强的定价能力。净利率下降可能表明管理费用上升。这些比率帮助财务报表使用者评估企业表现是否良好。
9. Working Capital and Liquidity | 营运资金与流动性
Working capital is the money available to run day‑to‑day operations. It is calculated as current assets minus current liabilities. A positive working capital position means the business can meet its short‑term obligations as they fall due.
营运资金是可用于日常运营的资金。它的计算为流动资产减去流动负债。正的营运资金状况意味着企业能在短期债务到期时予以偿还。
Working Capital = Current Assets − Current Liabilities
Liquidity refers to the speed with which assets can be converted into cash. Cash is the most liquid asset, while inventory and receivables are less liquid. Monitoring working capital helps prevent cash flow problems.
流动性指资产转换为现金的速度。现金是流动性最强的资产，而存货和应收账款流动性较弱。监控营运资金有助于防止现金流量问题。
10. Statement of Changes in Equity | 所有者权益变动表
This statement explains how the owner’s equity changed from the beginning to the end of the accounting period. It bridges the profit or loss from the income statement with the equity figure on the balance sheet. The core structure is:
本表解释会计期间内所有者权益从期初到期末的变化。它将利润表中的利润或亏损与资产负债表中的权益数字联系起来。其核心结构为：
Closing Equity = Opening Equity + Capital Introduced + Net Profit − Drawings
Opening equity is the balance brought forward. Capital introduced is fresh money the owner invests. Net profit is the earnings from the income statement (or net loss, which reduces equity). Drawings are amounts the owner takes out for personal use. This formula shows the full picture of why equity has increased or decreased.
期初权益是上期结转余额。增资是所有者投入的新资金。净利润是来自利润表的收益（或净亏损，会减少权益）。提款是所有者取走的用于个人用途的款项。该公式完整显示了权益增减的原因。
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