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

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

Welcome to the essential quick reference for Year 7 OCR Accounting. This handbook compiles the foundational formulas, theorems, and rules you need to master the subject. From the basic accounting equation to simple profitability ratios and inventory valuation methods, every key concept is listed with clear explanations and examples. Use this as your go-to revision tool to build confidence in managing financial information and preparing simple financial statements.

欢迎使用 Year 7 OCR 会计必备速查手册。本手册汇编了您需要掌握的基础公式、定理与规则。从基本会计等式到简单的盈利性比率和存货计价方法，每个关键概念都配有清晰的解释与示例。请将本手册作为你温习的首选工具，培养处理财务信息和编制简易财务报表的信心。

1. The Fundamental Accounting Equation | 基本会计等式

The accounting equation is the backbone of all financial record-keeping: Assets = Liabilities + Owner’s Equity.

会计等式是所有财务记录的支柱：资产 = 负债 + 所有者权益。

Assets are resources controlled by the business (e.g., cash, inventory, equipment). Liabilities represent what the business owes to others (e.g., loans, trade payables). Owner’s equity is the owner’s claim on the assets after all liabilities have been settled.

资产是企业控制的资源（如现金、存货、设备）。负债代表企业对他人所欠的债务（如贷款、应付账款）。所有者权益是清偿所有负债后所有者对资产的剩余索取权。

Every transaction keeps this equation in balance. For example, if a business borrows £2,000 from a bank, assets (cash) increase by £2,000 and liabilities (bank loan) increase by £2,000, so the equation stays equal.

每笔交易都使该等式保持平衡。例如，企业向银行借款 2 000 英镑，资产（现金）增加 2 000 英镑，负债（银行贷款）也增加 2 000 英镑，因此等式依然相等。

---

2. The Double-Entry Rule (Debit and Credit) | 复式记账规则（借方与贷方）

Every financial transaction has a dual effect, recorded as a debit entry in one account and a credit entry in another. The total value of debits must always equal the total value of credits.

每笔财务交易都具有双重影响，会在一个账户记录借方分录，在另一个账户记录贷方分录。借方总额必须始终等于贷方总额。

The rules can be summarised in a simple table:

规则可以用一个简单的表格总结：

Account Type	To Increase	To Decrease
Assets	Debit	Credit
Liabilities	Credit	Debit
Owner’s Equity (Capital)	Credit	Debit
Revenue	Credit	Debit
Expenses	Debit	Credit

This set of rules ensures that the accounting equation always remains balanced after each entry.

这套规则确保了每笔分录后会计等式始终保持平衡。

---

3. Calculating Profit or Loss | 计算利润或亏损

Profit (or loss) is determined by subtracting total expenses from total revenue for a given period.

利润（或亏损）由某一期间的总收入减去总费用确定。

Profit (Loss) = Total Revenue − Total Expenses

If revenue exceeds expenses, the business makes a profit. If expenses exceed revenue, the result is a loss. Revenue includes sales, fees and other income; expenses include costs such as rent, wages, utilities and cost of sales.

如果收入超过费用，企业实现盈利。如果费用超过收入，结果则为亏损。收入包括销售、服务费和其他所得；费用包括租金、工资、水电费以及销售成本等。

This simple profit formula underpins the income statement (also called the profit and loss account).

这一简单的利润公式是损益表（也称作利润与损失账户）的基础。

---

4. Cost of Sales Formula | 销售成本公式

Cost of sales (also known as cost of goods sold) represents the direct cost of the goods a business has sold during a period.

销售成本（也称已售商品成本）代表企业在一个期间内售出商品的直接成本。

Cost of Sales = Opening Inventory + Purchases − Closing Inventory

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

期初存货是期初库存的价值。购货是期间内购入用于再销售的商品。期末存货是期末未售出库存的价值。

For example, if opening inventory is £5,000, purchases total £12,000 and closing inventory is £4,000, then cost of sales is £5,000 + £12,000 − £4,000 = £13,000.

例如，若期初存货为 5 000 英镑，购货总计 12 000 英镑，期末存货为 4 000 英镑，则销售成本 = 5 000 + 12 000 − 4 000 = 13 000 英镑。

Deducting cost of sales from revenue gives gross profit.

从收入中扣除销售成本即可得出毛利润。

---

5. Straight-Line Depreciation | 直线折旧法

Depreciation spreads the cost of a non-current asset over its useful life. The straight-line method charges an equal amount of depreciation each year.

折旧将非流动资产的成本在其使用寿命内分摊。直线法每年计提等额的折旧费用。

Annual Depreciation = (Cost − Residual Value) ÷ Useful Life (years)

Cost is the purchase price of the asset. Residual value (or scrap value) is the estimated amount the asset will be worth at the end of its useful life. Useful life is the number of years the asset is expected to be used.

成本是资产的购置价格。残值（或残料价值）是资产在使用寿命结束时的估计价值。使用寿命是资产预计可使用的年数。

For instance, a machine costing £10,000 with a residual value of £1,000 and a useful life of 5 years will have an annual depreciation of (£10,000 − £1,000) ÷ 5 = £1,800 per year.

例如，一台机器成本为 10 000 英镑，残值为 1 000 英镑，使用寿命为 5 年，则年折旧额为（10 000 − 1 000）÷ 5 = 1 800 英镑/年。

---

6. Trial Balance Principle | 试算平衡表原理

A trial balance is a list of all ledger accounts and their balances at a specific date, divided into debit and credit columns. The fundamental principle is that the total of debit balances must equal the total of credit balances.

试算平衡表是某一特定日期所有分类账户及其余额的列表，分为借方栏和贷方栏。其基本原理是借方余额合计必须等于贷方余额合计。

If the two totals are equal, the accounts are said to be ‘in balance’. This provides a preliminary check that double entries have been made correctly, although it does not guarantee error-free accounts (errors such as omission or wrong amounts in both sides can still exist).

如果两个合计数相等，则称账户”平衡”。这可以初步检查复式分录是否已正确记录，尽管它不能保证账户完全没有错误（如遗漏或两边同时记错金额等错误仍可能存在）。

The trial balance is used as the starting point for preparing the income statement and the statement of financial position.

试算平衡表是编制损益表和财务状况表的起点。

---

7. Basic Profitability Ratios | 基本盈利性比率

Profitability ratios assess how well a business generates profit relative to its revenue. The two most fundamental ones for Year 7 are gross profit margin and net profit margin.

盈利性比率用于评估企业相对于其收入创造利润的能力。对 Year 7 而言，最基本的两个比率是毛利率和净利率。

Gross Profit Margin = (Gross Profit ÷ Revenue) × 100%

Gross profit is revenue minus cost of sales. This margin shows the percentage of revenue left after paying for the direct costs of goods sold. A higher gross margin indicates better control over production or purchasing costs.

毛利润是收入减去销售成本。该比率显示了支付已售商品直接成本后剩余收入的百分比。较高的毛利率表明对生产或采购成本的控制较好。

Net Profit Margin = (Net Profit ÷ Revenue) × 100%

Net profit is gross profit minus all other operating expenses (such as rent, salaries and depreciation). This percentage indicates overall profitability after all costs.

净利润是毛利润减去所有其他营业费用（如租金、薪金和折旧）。该百分比表示扣除所有成本后的总体盈利能力。

For example, if revenue is £50,000, gross profit is £20,000 and net profit is £8,000, then gross profit margin = 40% and net profit margin = 16%.

例如，若收入为 50 000 英镑，毛利润为 20 000 英镑，净利润为 8 000 英镑，则毛利率为 40%，净利率为 16%。

---

8. Inventory Valuation Methods | 存货计价方法

When a business holds stock bought at different prices, it must use a consistent method to assign cost to the goods sold and to closing inventory. The main methods introduced in Year 7 are FIFO (First-In, First-Out) and AVCO (Weighted Average Cost).

当企业持有的存货以不同价格购入时，必须采用一致的方法将成本分配至已售商品和期末存货。Year 7 介绍的主要方法是先进先出法（FIFO）和加权平均成本法（AVCO）。

Under FIFO, the earliest goods purchased are assumed to be sold first. The closing inventory consists of the most recently purchased goods. This means cost of sales reflects older, lower prices (when prices are rising).

在先进先出法下，假设最早购入的商品最先售出。期末存货由最近购入的商品构成。这意味着销售成本反映的是较早的、较低的价格（价格上升时）。

Under AVCO, a weighted average cost per unit is recalculated after each purchase. The same average cost is used to value both cost of sales and closing inventory.

在加权平均成本法下，每次购货后重新计算每单位的加权平均成本。同一平均成本用于计量销售成本和期末存货。

Weighted Average Cost per Unit = Total Cost of Goods Available ÷ Total Units Available

For instance, if a business buys 10 units at £2 each, then buys another 10 units at £3 each, total cost = (10×2) + (10×3) = £50, total units = 20. Average cost = £2.50 per unit.

例如，企业购入 10 件、每件 2 英镑，又购入 10 件、每件 3 英镑，则总成本 =（10×2）+（10×3）= 50 英镑，总数 = 20 件。平均成本 = 2.50 英镑/件。

---

9. Working Capital and Liquidity | 营运资金与流动性

Working capital measures the ability of a business to pay its short-term obligations. It is calculated as current assets minus current liabilities.

营运资金衡量企业偿付短期债务的能力。它由流动资产减去流动负债计算得出。

Working Capital = Current Assets − Current Liabilities

Current assets include cash, inventory and trade receivables (debtors) that are expected to be turned into cash within one year. Current liabilities are obligations due within one year, such as trade payables (creditors) and bank overdrafts.

流动资产包括现金、存货以及预计在一年内变现的应收账款等。流动负债是一年内到期的债务，如应付账款和银行透支。

Positive working capital indicates that the business has enough current assets to cover its short-term debts. A further check is the current ratio:

正数营运资金表明企业有足够的流动资产来覆盖短期债务。进一步的检验指标是流动比率：

Current Ratio = Current Assets ÷ Current Liabilities

A ratio above 1.0 suggests the business is in a relatively safe liquidity position, but the ideal ratio can vary by industry.

比率高于 1.0 表明企业的流动性状况相对安全，但理想的比率会因行业而异。

Published by TutorHao | Accounting Revision Series | aleveler.com

更多咨询请联系16621398022（同微信）