Year 7 SQA Accounting: Formulas and Principles Quick Reference Guide | Year 7 SQA 会计：公式定理速查手册

📚 Year 7 SQA Accounting: Formulas and Principles Quick Reference Guide | Year 7 SQA 会计：公式定理速查手册

This handy guide brings together the key formulas and accounting principles you need to master for Year 7 SQA Accounting. Each formula is explained clearly with a worked example, so you can quickly check how to calculate profit, liquidity, margins and more. Use it when completing homework, preparing for class tests or revising for end-of-topic assessments.

这本便捷的手册汇集了 Year 7 SQA 会计需要掌握的关键公式与基本原则。每个公式都配以清晰的解释和计算示例，帮助你快速查阅利润、流动性、利润率等指标的计算方法。在完成家庭作业、准备课堂测验或复习单元考试时均可使用。

1. The Accounting Equation | 会计等式

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

会计等式是所有复式记账的基础，它表明企业拥有的每项资产要么通过借款融资，要么来自所有者投入。

The equation is stated as:

该等式表述为：

Assets = Liabilities + Owner’s Equity

For example, if a business has total assets of £15,000 and owes £6,000 to lenders, the owner’s equity must be £9,000.

例如，如果一家企业拥有总资产 15,000 英镑，负债 6,000 英镑，则所有者权益必定为 9,000 英镑。

This relationship must always balance after every transaction.

每一笔交易发生后，这一等式都必须保持平衡。

---

2. Calculating Profit | 利润计算

Profit measures financial success over a period. The simplest profit calculation compares income earned with the expenses incurred to generate that income.

利润衡量企业在一定时期内的财务成果。最基本的利润计算是将所赚取的收入与为产生这些收入而发生的费用进行比较。

The basic profit formula is:

基本的利润公式为：

Profit = Revenue – Expenses

If a shop sells goods for £8,000 and its costs (such as purchases, rent and wages) total £5,500, the profit is £2,500.

如果一家商店的销售收入为 8,000 英镑，成本（如进货、租金和工资）共计 5,500 英镑，则利润为 2,500 英镑。

This figure is often called ‘net profit’ when all expenses are deducted.

当扣除所有费用后，该金额通常称为’净利润’。

---

3. Gross Profit | 毛利

Gross profit focuses only on the direct costs of buying or making the goods sold. It tells you how much money the business makes on its products before other expenses.

毛利仅关注与所售商品直接相关的购买或生产成本。它告诉你企业在扣除其他费用之前从产品中赚了多少钱。

The gross profit formula is:

毛利计算公式为：

Gross Profit = Sales Revenue – Cost of Goods Sold

Suppose a retailer sells items for £12,000 and the cost of those items was £7,000. Gross profit equals £5,000.

假设一家零售商卖出商品收入 12,000 英镑，这些商品的成本为 7,000 英镑，毛利就是 5,000 英镑。

Gross profit helps assess how efficiently a business controls its production or purchasing costs.

毛利有助于评估企业控制生产或采购成本的效率。

---

4. Net Profit | 净利润

Net profit takes the calculation one step further by subtracting all other operating expenses from gross profit. It shows the real ‘bottom line’ earnings.

净利润在毛利的基础上更进一步，减去所有其他营业费用。它显示了真正的’底线’收益。

The net profit formula is:

净利润公式为：

Net Profit = Gross Profit – Other Expenses

If gross profit is £5,000 and the business spends £1,800 on rent, wages and advertising, net profit is £3,200.

如果毛利为 5,000 英镑，企业在租金、工资和广告上支出了 1,800 英镑，净利润则为 3,200 英镑。

A positive net profit means revenue exceeded all costs; a negative figure indicates a loss.

正的净利润表示收入超过所有成本；负数则表示亏损。

---

5. Working Capital | 营运资本

Working capital measures the short-term financial health of a business. It shows whether a company has enough current assets to cover its current liabilities.

营运资本衡量企业的短期财务健康状况，反映企业是否有足够的流动资产来偿还流动负债。

The working capital formula is:

营运资本公式为：

Working Capital = Current Assets – Current Liabilities

For example, if current assets (cash, inventory, receivables) total £9,000 and current liabilities (payables, overdraft) total £4,000, working capital is £5,000.

例如，如果流动资产（现金、存货、应收款）总计 9,000 英镑，流动负债（应付款、透支）总计 4,000 英镑，则营运资本为 5,000 英镑。

Positive working capital provides a safety buffer for day-to-day operations.

正的营运资本为日常经营提供了安全缓冲。

---

6. Current Ratio | 流动比率

The current ratio also examines liquidity, but it expresses the relationship as a ratio rather than a money amount. It is widely used to judge short-term solvency.

流动比率同样检验流动性，但它用比率而非金额来表示两者关系。该比率广泛用于判断短期偿债能力。

The current ratio formula is:

流动比率公式为：

Current Ratio = Current Assets / Current Liabilities

If a business has £10,000 in current assets and £4,000 in current liabilities, the current ratio is 2.5 : 1.

如果企业流动资产为 10,000 英镑，流动负债为 4,000 英镑，那么流动比率为 2.5 : 1。

A ratio above 1 indicates that current assets exceed current liabilities; a ratio below 1 signals possible cash flow problems.

比率大于 1 表示流动资产多于流动负债；比率小于 1 则可能预示现金流问题。

---

7. Acid Test Ratio (Quick Ratio) | 速动比率（酸性测试比率）

The acid test ratio is a stricter measure of liquidity because it removes inventory from current assets. Inventory may take time to sell, so this ratio focuses on the most liquid assets.

速动比率是更严格的流动性指标，因为它从流动资产中剔除了存货。存货变现需要时间，因此该比率聚焦于最具流动性的资产。

The formula for the acid test ratio is:

速动比率公式为：

Acid Test Ratio = (Current Assets – Inventory) / Current Liabilities

Suppose current assets are £8,000, inventory is £3,000 and current liabilities are £4,000. The acid test ratio is (£8,000 – £3,000) / £4,000 = 1.25 : 1.

假设流动资产为 8,000 英镑，存货为 3,000 英镑，流动负债为 4,000 英镑。速动比率 = (8,000 – 3,000) / 4,000 = 1.25 : 1。

A result close to or above 1 is generally considered healthy.

结果接近或高于 1 通常被认为是健康的。

---

8. Cost of Goods Sold (COGS) | 销售成本

Cost of goods sold represents the direct cost of the products sold during a period. To find it, you adjust total goods available for sale by the value of any unsold stock at the end.

销售成本代表某一时期已售产品的直接成本。计算时需要用期末未售出存货的价值对可供出售商品总额进行调整。

The COGS formula is:

销售成本公式为：

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

If opening inventory is £2,000, purchases are £6,500 and closing inventory is £1,800, then COGS = £2,000 + £6,500 – £1,800 = £6,700.

如果期初存货为 2,000 英镑，本期采购为 6,500 英镑，期末存货为 1,800 英镑，则销售成本 = 2,000 + 6,500 – 1,800 = 6,700 英镑。

This figure is used directly in the gross profit calculation.

该数字直接用于毛利计算。

---

9. Gross Profit Margin | 毛利率

Gross profit margin expresses gross profit as a percentage of sales revenue. It lets you compare profitability across different periods or businesses, regardless of their size.

毛利率将毛利表示为销售收入的百分比，便于你跨越不同时期或企业规模比较盈利水平。

The gross profit margin formula is:

毛利率公式为：

Gross Profit Margin = (Gross Profit / Sales Revenue) × 100

If gross profit is £5,000 and sales revenue is £12,000, the gross profit margin is (£5,000 / £12,000) × 100 = 41.7%.

如果毛利为 5,000 英镑，销售收入为 12,000 英镑，则毛利率 = (5,000 / 12,000) × 100 = 41.7%。

A higher margin suggests the business retains more from each pound of sales after paying for goods sold.

更高的毛利率意味着企业在支付销售商品成本后，从每一英镑销售额中保留的利润更多。

---

10. Net Profit Margin | 净利率

Net profit margin shows what percentage of revenue remains after all expenses have been deducted. It is the ultimate measure of overall profitability.

净利率显示扣除所有费用后收入剩余的比例，是衡量整体盈利能力的终极指标。

The calculation is:

计算公式为：

Net Profit Margin = (Net Profit / Sales Revenue) × 100

Using earlier figures where net profit is £3,200 and revenue is £12,000, the net profit margin is (£3,200 / £12,000) × 100 = 26.7%.

沿用此前数据，净利润为 3,200 英镑，收入为 12,000 英镑，净利率 = (3,200 / 12,000) × 100 = 26.7%。

This ratio helps owners and managers see how well the business controls both its direct and indirect costs.

这一比率帮助所有者和管理者了解企业对直接成本和间接成本的控制程度。

---

Published by TutorHao | Accounting Revision Series | aleveler.com

更多咨询请联系16621398022（同微信）