📚 Year 7 Edexcel Accounting Formula & Theorem Quick Reference Handbook | Year 7 Edexcel 会计公式定理速查手册
Welcome to your essential quick reference guide for Year 7 Edexcel Accounting. This handbook brings together the formulas, rules, and fundamental theorems that underpin all your accounting work. Use it to revise for tests, complete homework, and build a solid foundation for future studies. Every entry is presented with a clear English explanation followed immediately by its Chinese equivalent, so you can master the concepts in both languages.
欢迎使用 Year 7 Edexcel 会计必备速查手册。本手册汇集了支撑所有会计工作的公式、规则和基本定理。你可以用它来备考、完成作业，并为今后的学习打下坚实基础。每个条目都先提供清晰的英文解释，随后紧接对应的中文解释，帮助你用双语掌握这些概念。
1. The Accounting Equation | 会计等式
The accounting equation is the cornerstone of financial accounting. It shows that everything a business owns is financed by what it owes and what the owner has invested.
会计等式是财务会计的基石。它表明企业拥有的一切都是由其负债和所有者投入的资金共同支撑的。
Assets = Liabilities + Equity
Assets are the resources controlled by the business (e.g., cash, inventory, equipment). Liabilities represent obligations to outsiders (e.g., bank loans, trade payables). Equity is the owner’s residual claim on the assets after deducting liabilities.
资产是企业控制的资源（例如现金、存货、设备）。负债代表对外的义务（例如银行贷款、应付账款）。权益是扣除负债后所有者对资产的剩余索取权。
This equation must always balance. Every transaction has a dual effect: if an asset increases, either another asset must decrease, a liability must increase, or equity must increase.
该等式必须始终保持平衡。每笔交易都有双重影响：如果一项资产增加，要么另一项资产减少，要么负债增加，要么权益增加。
2. Double-Entry Principle | 复式记账原理
The double-entry principle states that every business transaction affects at least two accounts, with the total debit amounts always equalling the total credit amounts. This is the mechanism that keeps the accounting equation in balance.
复式记账原理指出，每笔商业交易至少影响两个账户，且借方总额始终等于贷方总额。这正是保持会计等式平衡的机制。
For each transaction, one or more accounts are debited, and one or more accounts are credited. The sum of all debits must equal the sum of all credits.
对每笔交易，一个或多个账户借记，同时一个或多个账户贷记。所有借方金额之和必须等于所有贷方金额之和。
This principle ensures the integrity of the financial records. If debits do not equal credits after recording a transaction, an error has occurred.
该原则确保了财务记录的完整性。如果在记录交易后借方合计不等于贷方合计，则说明发生了错误。
3. Debit and Credit Rules | 借贷规则
Understanding how different types of accounts behave is key to applying double-entry bookkeeping. The following rules summarise the normal balance and increase side for each account category.
理解不同类型账户的行为是运用复式记账的关键。以下规则总结了每个账户类别的正常余额和增加方。
Assets: Increase with a debit, decrease with a credit. Normal balance: debit.
资产：借记增加，贷记减少。正常余额在借方。
Expenses: Increase with a debit, decrease with a credit. Normal balance: debit.
费用：借记增加，贷记减少。正常余额在借方。
Liabilities: Increase with a credit, decrease with a debit. Normal balance: credit.
负债：贷记增加，借记减少。正常余额在贷方。
Equity: Increase with a credit, decrease with a debit. Normal balance: credit.
权益：贷记增加，借记减少。正常余额在贷方。
Revenue: Increase with a credit, decrease with a debit. Normal balance: credit.
收入：贷记增加，借记减少。正常余额在贷方。
A useful mnemonic is DEAD CLIC: Debit Expenses, Assets, Drawings; Credit Liabilities, Income, Capital.
一个有用的记忆口诀是 DEAD CLIC：借记费用、资产、提款；贷记负债、收入、资本。
4. Income Statement (Profit & Loss) Formula | 损益表公式
The income statement shows whether a business has made a profit or a loss over a specific period. Its structure follows a clear formula.
损益表反映企业在一个特定期间内是盈利还是亏损。其结构遵循一个清晰的公式。
Gross Profit = Revenue – Cost of Goods Sold
Gross profit reveals how efficiently a business produces or buys its goods. Cost of Goods Sold (COGS) includes direct costs such as purchases and carriage inwards.
毛利揭示了企业生产或采购商品的效率。销售成本（COGS）包括购货和进货运费等直接成本。
Net Profit = Gross Profit – Total Expenses
Total expenses include all other operating costs like rent, salaries, utilities, and depreciation. Net profit is the final reward for the owner’s efforts.
总费用包括所有其他经营成本，如租金、工资、水电费和折旧。净利润是所有者努力经营的最终回报。
5. Statement of Financial Position (Balance Sheet) Formula | 财务状况表公式
The statement of financial position shows the assets, liabilities, and equity of a business at a specific point in time. It is a direct application of the accounting equation.
财务状况表显示企业在某一特定时点的资产、负债和权益。它是会计等式的直接应用。
Total Assets = Total Liabilities + Total Equity
Non-current assets (e.g., machinery, vehicles) and current assets (e.g., cash, trade receivables) are listed on one side. Liabilities are split into non-current (long-term loans) and current (trade payables, overdraft). Equity typically includes capital introduced plus retained profits.
非流动资产（如机器、车辆）和流动资产（如现金、应收账款）列示在一方。负债分为非流动负债（长期借款）和流动负债（应付账款、透支）。权益通常包括投入资本加上留存利润。
The statement always balances because every transaction has been recorded using double entry.
该报表始终平衡，因为每笔交易都采用了复式记账法进行记录。
6. Trial Balance Rule | 试算平衡规则
A trial balance is a list of all ledger account balances at a particular date. Its main purpose is to check the arithmetical accuracy of the double-entry records.
试算平衡表是某一特定日期所有分类账账户余额的列表。其主要目的是检查复式记录在算术上的准确性。
Total Debit Balances = Total Credit Balances
If the total of all accounts with debit balances equals the total of all accounts with credit balances, the trial balance is said to ‘balance’. This does not guarantee there are no errors – it only confirms that debits equal credits in the ledger.
如果所有借方余额合计等于所有贷方余额合计，则称试算表“平衡”。这并不保证没有错误存在——它仅确认分类账中借方等于贷方。
A trial balance that does not balance indicates a mistake such as a one-sided entry, an addition error, or a transposition error. Identifying and correcting these is a key skill.
试算表不平衡表明存在诸如单边入账、加法错误或数字易位等错误。识别并纠正这些错误是一项关键技能。
7. Gross Profit and Gross Profit Margin | 毛利与毛利率
Gross profit shows the absolute profit after covering the direct costs of goods sold. The margin expresses this relationship as a percentage, allowing comparison between periods and businesses.
毛利反映在补偿了已售商品的直接成本后的绝对利润。毛利率以百分比形式表达这一关系，便于进行不同期间和企业之间的比较。
Gross Profit Margin = (Gross Profit ÷ Revenue) × 100%
For example, if a business earns GBP 20,000 in revenue and its gross profit is GBP 8,000, the gross profit margin is 40%. This means for every GBP 1 of sales, 40p is gross profit.
例如，一家企业取得收入20,000英镑，实现毛利8,000英镑，则毛利率为40%。这意味着每1英镑的销售收入中有40便士是毛利。
A higher gross profit margin generally indicates better control over production or purchasing costs. It is useful for monitoring pricing strategies.
较高的毛利率通常表明企业对生产或采购成本的控制较好。它有助于监控定价策略。
8. Net Profit and Net Profit Margin | 净利与净利率
Net profit is the final profit after all operating expenses have been deducted. The net profit margin links this bottom-line figure to revenue.
净利润是扣除所有经营费用后的最终利润。净利率将这一底线数字与收入联系起来。
Net Profit Margin = (Net Profit ÷ Revenue) × 100%
Suppose a business reports revenue of GBP 50,000 and net profit of GBP 5,000. Its net profit margin is 10%. This tells the owner how much net profit is generated from each pound of sales.
假设一家企业报告收入50,000英镑，净利润5,000英镑。其净利率为10%。这告诉所有者每1英镑的销售收入产生了多少净利润。
Changes in the net profit margin can highlight whether operating expenses are growing faster than revenue. It is a vital measure of overall profitability.
净利率的变化可以凸显经营费用是否比收入增长得更快。它是衡量整体盈利能力的重要指标。
9. Current Ratio | 流动比率
The current ratio is a liquidity measure that helps assess a business’s ability to pay its short-term obligations as they fall due.
流动比率是一种衡量流动性的指标，有助于评估企业偿还到期短期债务的能力。
Current Ratio = Current Assets ÷ Current Liabilities
Current assets include cash, trade receivables, and inventory. Current liabilities include trade payables, bank overdrafts, and short-term loans. A ratio of 2:1 is often considered healthy, but appropriate levels depend on the industry.
流动资产包括现金、应收账款和存货。流动负债包括应付账款、银行透支和短期借款。通常认为2:1的比率是健康的，但合理的水平取决于行业。
If the current ratio is too low, the business might struggle to meet its debts. If it is too high, it may not be using its resources efficiently.
流动比率过低，企业可能难以偿还债务。比率过高，则可能意味着企业未能有效利用其资源。
10. Working Capital | 营运资金
Working capital represents the day-to-day funds available for running the business. It is a straightforward but powerful indicator of short-term financial health.
营运资金代表企业日常运营可用的资金。它是一个简单但有力的短期财务健康指标。
Working Capital = Current Assets – Current Liabilities
Positive working capital means current assets exceed current liabilities, providing a cushion for unexpected expenses. Negative working capital may signal potential liquidity problems.
营运资金为正意味着流动资产超过流动负债，为意外支出提供了缓冲。营运资金为负可能预示潜在的流动性问题。
Managing working capital involves keeping the right balance of inventory, receivables, and payables. Too much inventory ties up cash, while too little might lead to stock-outs.
营运资金管理涉及保持存货、应收款和应付款的适当平衡。存货过多会占用现金，过少则可能导致缺货。
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