Year 8 CAIE Accounting: Quick Reference Handbook of Formulas and Principles | 八年级 CAIE 会计：公式定理速查手册

📚 Year 8 CAIE Accounting: Quick Reference Handbook of Formulas and Principles | 八年级 CAIE 会计：公式定理速查手册

Welcome to this quick reference handbook designed for Year 8 CAIE Accounting students. Here you will find all the essential formulas, key accounting principles, and standard layouts you need to master the basics of accounting. This guide helps you revise efficiently and apply concepts correctly in your examinations.

欢迎使用这本为八年级 CAIE 会计学生设计的速查手册。这里汇集了所有重要的公式、关键会计原则和标准格式，帮助你掌握会计基础知识。本指南旨在帮助你高效复习并在考试中正确应用这些概念。

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1. The Accounting Equation | 会计等式

The accounting equation is the foundation of double-entry bookkeeping: Assets = Liabilities + Equity. This equation must always remain in balance after every transaction.

会计等式是复式记账的基础：资产 = 负债 + 所有者权益。每笔交易之后，该等式必须始终保持平衡。

Expanded form: Assets = Liabilities + (Capital introduced + Profit – Drawings).

扩展形式：资产 = 负债 + (投入资本 + 利润 – 提款)。

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2. Double-Entry Rules | 复式记账规则

For every transaction, debit the receiving account and credit the giving account. Every debit entry must have a corresponding credit entry of equal amount.

每笔交易中，借记收到方账户，贷记付出方账户。每一笔借方记录都必须有与之金额相等的贷方记录。

Rule for assets and expenses: an increase is debited, a decrease is credited. Rule for liabilities, equity and income: an increase is credited, a decrease is debited.

资产和费用类账户的规则：增加记借方，减少记贷方。负债、所有者权益和收入类账户的规则：增加记贷方，减少记借方。

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3. The Trial Balance | 试算平衡表

A trial balance is a list of all ledger account balances at a particular date. Total debits must equal total credits.

试算平衡表是在特定日期列出的所有分类账账户余额的清单。借方总额必须等于贷方总额。

If totals do not agree, it indicates an error such as omission of a posting, incorrect double entry, or an arithmetic mistake.

如果合计数不相等，则表明存在错误，例如漏过账、错误的复式记账或计算错误。

The trial balance can be presented in table format:

试算平衡表可用表格形式展示：

Account Name	Debit (£)	Credit (£)
Cash	5,000
Capital		5,000
Purchases	2,000
Trade Payables		2,000
Totals	7,000	7,000

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4. Calculating Profit or Loss | 计算利润或损失

Profit is the surplus after deducting all expenses from total income. The basic formula is: Profit = Total Income – Total Expenses.

利润是从总收入中扣除所有费用后的盈余。基本公式：利润 = 总收入 – 总费用。

If total expenses exceed total income, a net loss occurs. Profit increases equity, while a loss reduces it.

如果总费用超过总收入，则产生净损失。利润增加所有者权益，而损失减少所有者权益。

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5. Income Statement Layout | 损益表格式

The income statement shows the financial performance over a period. It starts with sales revenue and ends with net profit or loss.

损益表反映一定时期的财务业绩。它从销售收入开始，以净利润或净亏损结束。

The trading section calculates gross profit:

购销部分计算毛利：

Gross Profit = Net Sales – Cost of Sales

The profit and loss section calculates net profit:

损益部分计算净利润：

Net Profit = Gross Profit + Other Income – Expenses

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6. Statement of Financial Position (Balance Sheet) Layout | 财务状况表（资产负债表）格式

This statement shows the assets, liabilities, and equity at a specific date. It follows the accounting equation.

该报表反映某一特定日期的资产、负债和所有者权益。它遵循会计等式。

Assets are classified as non-current assets (e.g. machinery, vehicles) and current assets (e.g. cash, receivables, inventory). Liabilities are classified as non-current liabilities and current liabilities (e.g. payables, bank overdraft).

资产分为非流动资产（如机器、车辆）和流动资产（如现金、应收款项、存货）。负债分为非流动负债和流动负债（如应付款项、银行透支）。

Layout: Non-current assets + Current assets = Total assets. Then Total assets less Total liabilities = Net assets, which equals Equity (Capital + Retained profit).

格式：非流动资产 + 流动资产 = 总资产。然后总资产减去总负债 = 净资产，等于所有者权益（资本 + 留存利润）。

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7. Gross Profit Formula | 毛利公式

Gross Profit = Net Sales – Cost of Goods Sold (COGS). Net sales are calculated as Sales – Returns inwards (sales returns).

毛利 = 净销售额 – 销货成本 (COGS)。净销售额 = 销售额 – 销售退货（销货退回）。

COGS formula: Opening Inventory + Purchases – Returns outwards + Carriage inwards – Closing Inventory.

销货成本公式：期初存货 + 购货 – 购货退货 + 购货运费 – 期末存货。

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8. Net Profit Formula | 净利润公式

Net Profit = Gross Profit + Other Income (e.g. discount received, rent received, commission earned) – Selling and distribution expenses – Administrative expenses – Other operating expenses.

净利润 = 毛利 + 其他收入（如收到的折扣、租金收入、赚取的佣金）– 销售及分销费用 – 行政费用 – 其他经营费用。

Expenses include rent, salaries, insurance, depreciation, and any other costs incurred to earn revenue.

费用包括租金、薪金、保险费、折旧以及为赚取收入而发生的任何其他成本。

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9. Cost of Sales / Cost of Goods Sold | 销售成本 / 销货成本

The cost of sales is the direct cost of the goods sold during the period. The calculation uses the formula:

销售成本是当期售出商品的直接成本。计算公式为：

Cost of Sales = Opening Inventory + Purchases – Purchases Returns + Carriage Inwards – Closing Inventory

Carriage inwards is added because it is a cost directly related to bringing goods to a saleable condition and location.

购货运费要加上，因为它是使商品达到可销售状态和地点的直接成本。

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10. Key Accounting Principles | 关键会计原则

The Going Concern concept assumes the business will continue operating for the foreseeable future. This justifies carrying forward asset values and prepayments.

持续经营概念假设企业将在可预见的未来持续经营。这为资产价值和预付费用的结转提供了依据。

The Accruals (Matching) concept requires income and expenses to be recorded in the period they are earned or incurred, not when cash is received or paid. For example, accrued expenses and prepayments must be adjusted.

权责发生制（配比）概念要求收入和费用应在它们赚取或发生的期间记录，而不是在收到或支付现金时记录。例如，应计费用和预付费用都必须进行调整。

The Consistency concept means the same accounting methods should be used from one period to the next unless there is a valid reason to change. This allows comparability.

一致性概念意味着除非有正当理由，否则同一会计方法应在各期间连续使用。这有助于可比性。

The Prudence (Conservatism) concept states that profits are never anticipated, but all foreseeable losses are provided for. Valuations should be cautious, e.g. valuing inventory at the lower of cost and net realisable value.

审慎（稳健）概念指出，不预期利润，但对所有可预见的损失应计提准备。估价应当谨慎，例如按成本与可变现净值孰低法对存货进行计价。

The Historical Cost concept requires assets to be recorded at the amount originally paid, not at their current market value. This provides a reliable, verifiable basis.

历史成本概念要求资产按原始支付的金额记录，而不是按现行市价记录。这

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