📚 Year 7 OCR Accounting: Formula & Theorem Quick Reference Handbook | 七年级OCR会计：公式定理速查手册
Welcome to the Year 7 OCR Accounting Formula & Theorem Quick Reference Handbook. This guide is designed to help you quickly recall and apply the essential accounting equations and principles covered in the OCR syllabus. Each formula is explained with clear examples to build your confidence in solving accounting problems.
欢迎使用七年级OCR会计公式定理速查手册。本指南旨在帮助你快速回忆和应用OCR教学大纲中的核心会计等式和原理。每个公式都配有清晰的例子，帮助你在解决会计问题时建立信心。
1. The Fundamental Accounting Equation | 基本会计等式
The accounting equation is the foundation of double-entry bookkeeping. It shows that everything a business owns (assets) is funded by what it owes (liabilities) and the owner’s investment (capital). This relationship must always remain in balance because every resource has a source of finance.
会计等式是复式记账的基础。它表明企业拥有的一切资产，都来源于它所欠的负债和所有者的投入资本。这种关系必须始终保持平衡，因为每一项资源都有其资金来源。
Assets = Liabilities + Capital
For example, if a business has total assets of £15,000 and liabilities of £5,000, the capital must be £10,000. If the owner later withdraws £1,000, assets will fall by £1,000 (cash decreases), and capital will also reduce by £1,000, keeping the equation equal.
例如，如果一家企业总资产为15,000英镑，负债为5,000英镑，则资本必定为10,000英镑。如果所有者后来提取了1,000英镑，资产将减少1,000英镑（现金减少），资本也同样减少1,000英镑，从而保持等式平衡。
Remember: every single business transaction affects at least two items in the accounting equation, which is why it is called ‘double-entry’. This rule helps prevent errors when recording financial information.
请记住：每一笔企业交易都至少会影响会计等式中的两个项目，因此它被称为“复式记账”。这条规则有助于在记录财务信息时防止出错。
2. The Extended Accounting Equation | 扩展会计等式
The basic equation can be expanded to show how profit and drawings change the owner’s capital during an accounting period. Profit earned increases capital, while drawings (money taken out for personal use) decrease capital.
基本等式可以扩展，以显示在一个会计期内利润和提款如何改变所有者资本。赚取的利润增加资本，而提款（供个人使用的资金）则减少资本。
Assets = Liabilities + Opening Capital + Profit – Drawings
Imagine a business begins the year with opening capital of £12,000. During the year it earns a profit of £8,000 and the owner makes drawings of £2,500. The closing capital is £12,000 + £8,000 – £2,500 = £17,500. If liabilities are £3,000, the total assets figure must be £17,500 + £3,000 = £20,500 to balance the equation.
假设一家企业年初的期初资本为12,000英镑。年内它获得了8,000英镑利润，所有者提款2,500英镑。则期末资本为12,000 + 8,000 – 2,500 = 17,500英镑。如果负债为3,000英镑，那么资产总额必须达到17,500 + 3,000 = 20,500英镑才能使等式平衡。
This extended version is useful when preparing year-end financial statements. It links the income statement (profit) and the statement of financial position (assets, liabilities and capital) together.
这个扩展版本在编制年末财务报表时非常有用。它将利润表（利润）和财务状况表（资产、负债和资本）联系在了一起。
3. Profit / Loss Calculation | 利润/亏损计算
Profit is the positive difference between total revenue (income from sales or services) and total expenses (costs incurred to earn that revenue). If expenses are greater than revenue, the result is a loss. This calculation forms the basis of the income statement.
利润是总收入（销售或服务收入）与总费用（为赚取收入而发生的成本）之间的正差额。如果费用大于收入，结果就是亏损。这一计算构成了利润表的基础。
Profit (or Loss) = Total Revenue – Total Expenses
A shop sells goods for £45,000 in a month. Its costs include stock purchases of £20,000, rent of £3,000, wages of £6,000 and utility bills of £1,000. The total expenses are £30,000, so the profit is £45,000 – £30,000 = £15,000. Had the total expenses been £48,000, a loss of £3,000 would have occurred.
一家商店在一个月内销售商品取得45,000英镑。它的成本包括购货20,000英镑、租金3,000英镑、工资6,000英镑和水电费1,000英镑。总费用为30,000英镑，因此利润为45,000 – 30,000 = 15,000英镑。假如总费用是48,000英镑，则会产生3,000英镑的亏损。
It is important to classify expenses correctly: direct costs (cost of goods sold) are covered in gross profit, while indirect costs (overheads) affect net profit. Understanding this split helps managers control spending.
正确分类费用很重要：直接成本（销售成本）影响毛利，而间接成本（间接费用）影响净利润。理解这种划分有助于管理者控制支出。
4. Gross Profit | 毛利
Gross profit measures the profit a business makes specifically from buying and selling goods, before any other operating costs are deducted. It is sometimes called ‘trading profit’ and appears at the top of a detailed income statement.
毛利衡量企业在扣除任何其他营业成本之前，专门通过买卖商品所赚取的利润。它有时被称为“营业利润”，并显示在详细利润表的顶部。
Gross Profit = Sales Revenue – Cost of Goods Sold
Consider a clothing retailer with monthly sales revenue of £10,000. The cost of buying those clothes (after adjusting for stock – see the COGS formula) is £6,000. The gross profit is £10,000 – £6,000 = £4,000. This £4,000 must then cover all other expenses like shop rent, staff wages and advertising.
以一家服装零售商为例，月销售收入为10,000英镑。购买这些服装的成本（经库存调整后，见销售成本公式）为6,000英镑。毛利为10,000 – 6,000 = 4,000英镑。这4,000英镑必须随后覆盖所有其他费用，如店铺租金、员工工资和广告费。
A healthy gross profit is essential because without it the business cannot afford its overheads. Managers watch the gross profit closely to ensure purchasing and pricing decisions are sensible.
健康的毛利至关重要，因为没有它，企业就无法承担间接费用。管理者密切关著毛利，以确保采购和定价决策是合理的。
5. Net Profit | 净利润
Net profit is the final profit figure after all other operating expenses (often called overheads or indirect expenses) have been subtracted from gross profit. It is also known as the ‘bottom line’ because it is the last line of the income statement.
净利润是从毛利中扣除所有其他营业费用（通常称为间接费用）后的最终利润数字。它也被称为“底线”，因为它是利润表的最后一行。
Net Profit = Gross Profit – Overheads (e.g. Rent, Wages, Insurance
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