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

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

This handbook brings together every essential formula, rule and theorem needed for Year 7 CIE Accounting. Use it as a quick revision tool to check your understanding of the accounting equation, double-entry rules, profit calculation and more.

本手册汇集了 Year 7 CIE 会计所需的所有关键公式、规则和定理。可将其用作快速复习工具，检查你对会计等式、复式记账规则、利润计算等知识的掌握情况。

1. The Accounting Equation | 会计等式

The accounting equation is the foundation of all bookkeeping. It states that everything the business owns is financed either by borrowing or by the owner’s investment.

会计等式是所有簿记的基础。它表明企业拥有的每一样东西，要么是通过借款，要么是通过所有者投入来获得资金的。

Assets = Liabilities + Owner’s Equity

This equation must always balance. Any transaction will change at least two items, but the equality remains true.

这个等式必须始终保持平衡。任何交易至少会改变两个项目，但等式依然成立。

2. Assets, Liabilities and Owner’s Equity | 资产、负债和所有者权益

Assets are resources controlled by the business that are expected to bring future economic benefits. Examples include cash, inventory, and equipment.

资产是企业控制的、预期能带来未来经济利益的资源。例子包括现金、存货和设备。

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

负债是由过去事项产生的现时义务，履行该义务预期会导致资源流出。例子有银行贷款和应付账款。

Owner’s equity is the residual interest in the assets after deducting liabilities. It can increase through capital contributions and profits, and decrease through drawings and losses.

所有者权益是资产扣除负债后的剩余权益。它会因资本投入和利润而增加，因提款和亏损而减少。

The definitional formula is:

定义公式为：

Owner’s Equity = Assets – Liabilities

3. The Double-Entry Rule | 复式记账规则

Every financial transaction affects at least two accounts so that the accounting equation stays in balance. This is called the double-entry system.

每一笔财务交易至少影响两个账户，以使会计等式保持平衡。这被称为复式记账系统。

For each transaction, the total value of debit entries must equal the total value of credit entries. This is the fundamental theorem of double-entry bookkeeping.

对每一笔交易而言，借方分录的总金额必须等于贷方分录的总金额。这是复式记账的基本定理。

Total Debits = Total Credits

4. Debits and Credits | 借方和贷方

In ledger accounts, the left-hand side is called the debit side, and the right-hand side is called the credit side. The rules for increases and decreases depend on the type of account.

在分类账户中，左边称为借方，右边称为贷方。有关增减的规则取决于账户的类型。

Assets: increase with a debit, decrease with a credit.

资产：借方增加，贷方减少。
Liabilities: increase with a credit, decrease with a debit.

负债：贷方增加，借方减少。
Owner’s equity: increase with a credit (capital, revenue), decrease with a debit (drawings, expenses).

所有者权益：贷方增加（资本、收入），借方减少（提款、费用）。

A handy mnemonic: DEAD CLIC – Debit Expenses, Assets, Drawings; Credit Liabilities, Income, Capital.

一个实用的助记口诀是：费用、资产、提款记借方；负债、收入、资本记贷方。

5. The Expanded Accounting Equation | 扩展会计等式

By including revenues, expenses and drawings, the accounting equation can be expanded to show how profit affects owner’s equity.

通过把收入、费用和提款纳入进来，会计等式可以扩展，以展示利润如何影响所有者权益。

Assets = Liabilities + Capital + Revenues – Expenses – Drawings

This form is especially useful when analysing how everyday transactions change the financial position of a business.

在分析日常交易如何改变企业财务状况时，这种形式尤其有用。

6. Revenue, Expenses and Profit | 收入、费用和利润

Revenue (or income) is the inflow of economic benefits arising from the ordinary activities of a business, such as sales of goods or services.

收入（或收益）是企业日常活动中产生的经济利益的流入，例如销售商品或提供服务。

Expenses are the costs incurred in generating revenue. Common examples include rent, wages, and the cost of goods sold.

费用是为产生收入而发生的成本。常见例子有租金、工资以及销货成本。

The profit for a period is calculated as:

一个期间的利润计算公式为：

Profit = Total Revenues – Total Expenses

If expenses exceed revenues, the result is a loss.

如果费用超过收入，结果就是亏损。

7. T-Accounts and Their Balances | T型账户及其余额

A T-account is a simple representation of a ledger account, with the left side for debits and the right side for credits. The balance is found by comparing the two sides.

T型账户是分类账户的简单表示，左边为借方，右边为贷方。通过比较左右两方得出余额。

The formula for an account balance is:

账户余额的公式为：

Balance = Larger side total – Smaller side total

If the debit side is larger, the account has a debit balance; if the credit side is larger, it has a credit balance. Asset accounts normally have debit balances, and liabilities normally have credit balances.

若借方较大，账户就是借方余额；若贷方较大，就是贷方余额。资产账户通常有借方余额，负债账户通常有贷方余额。

8. The Trial Balance Theorem | 试算平衡定理

A trial balance is a list of all ledger account balances at a particular date. Its purpose is to check the arithmetic accuracy of the double-entry records.

试算平衡表是某一特定日期所有分类账户余额的列表。其目的是检验复式记账的算术准确性。

The theorem states:

该定理指出：

Sum of all debit balances = Sum of all credit balances

If the two totals are equal, the books are said to be “in balance”. If they differ, an error has occurred that must be found and corrected.

如果两个合计数相等，就说明账簿“平衡”。如果不等，则发生了必须找出并更正的错误。

9. Cost of Goods Sold (Basic) | 销货成本（基础）

For a business that buys and sells goods, an important expense is the cost of the inventory that was sold during the period. The basic formula is:

对于购销商品的企业，一项重要费用是当期售出存货的成本。其基本公式为：

Cost of Goods Sold = Opening Inventory + Purchases – Closing Inventory

Opening inventory is the value of unsold goods at the start of the period. Purchases are goods bought for resale. Closing inventory is unsold stock at the period end.

期初存货是期初未售出商品的价值。购货是为了转售而购买的商品。期末存货是期末未售出的库存。

10. Accounting Cycle Key Formulas | 会计循环关键公式

The accounting cycle transforms raw transaction data into financial statements. Several formulas appear repeatedly at different stages.

会计循环将原始交易数据转化为财务报表。几个公式在不同阶段反复出现。

Working capital	Current Assets – Current Liabilities	营运资金
Net book value	Cost – Accumulated Depreciation	账面净值
Gross profit	Sales Revenue – Cost of Goods Sold	毛利
Net profit	Gross Profit – Other Expenses	净利润

These relationships help you work from a trial balance to an income statement and then to the statement of financial position.

这些关系能帮助你从试算平衡表出发，编制利润表，进而编制财务状况表。

11. Cash vs. Profit | 现金与利润

Cash and profit are not the same. A business can have a healthy bank balance but still be making a loss, or be profitable yet short of cash. The formula linking cash and profit over a period is:

现金和利润并不是一回事。企业可能拥有充裕的银行存款但仍发生亏损，也可能有利可图却缺少现金。将一段时间内的现金与利润联系起来的公式是：

Ending Cash = Beginning Cash + Cash Receipts – Cash Payments

Cash receipts include cash sales and money received from receivables. Cash payments include expenses paid and amounts paid to suppliers. Profit, on the other hand, includes non-cash items such as depreciation and credit sales.

现金收入包括现销和从应收账款收到的款项。现金支出包括支付的费用和付给供应商的金额。而利润则包含折旧和赊销等非现金项目。

12. Using the Ledger Balances | 分类账余额的使用

Once all accounts are balanced, the final balances become the inputs for the financial statements. The key theorem here is the ledger balance transfer rule.

所有账户结出余额后，最终余额便成为财务报表的编制基础。这里的关键定理是分类账余额结转规则。

Asset, expense and drawings balances are carried to the debit column of the trial balance.

资产、费用和提款余额结转至试算平衡表的借方栏。
Liability, capital and revenue balances are carried to the credit column.

负债、资本和收入余额结转至贷方栏。
The income statement uses revenue and expense balances to calculate profit.

利润表使用收入和费用余额来计算利润。
The statement of financial position uses asset, liability and capital balances (including profit) to present the accounting equation at the period end.

财务状况表则使用资产、负债和资本余额（包括利润），以列报期末的会计等式。

Memorising how balances flow from ledger to trial balance to financial statements is essential for accurate reporting.

熟记余额如何从分类账流向试算平衡表再到财务报表，对于准确报告至关重要。

Published by TutorHao | Accounting Revision Series | aleveler.com

更多咨询请联系16621398022（同微信）

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