📚 Year 8 Cambridge Accounting: Formula & Theorem Quick Reference | Year 8 剑桥会计：公式定理速查手册
Welcome to your go-to quick reference for the essential formulas, rules and concepts covered in Year 8 Cambridge Accounting. This handbook summarises the key accounting equations, double-entry principles, financial statements and common adjustments you will encounter. Each section pairs clear English explanations with their Chinese equivalents, helping you build a strong bilingual understanding of accounting fundamentals.
欢迎使用 Year 8 剑桥会计必背公式与定理速查手册。本手册浓缩了会计等式、复式记账规则、财务报表以及常见的期末调整等核心要点。每个部分都将英文说明与对应的中文释义并列呈现，帮助你打下扎实的中英双语会计基础，轻松应对课堂测验与考试。
1. The Accounting Equation | 会计等式
The accounting equation forms the bedrock of double-entry bookkeeping. It shows that everything a business owns is financed either by borrowing or by the owner’s investment.
会计等式是复式记账的基石，它表明企业所拥有的一切，要么来自借款，要么来自业主的投入。
Assets = Liabilities + Capital
资产 = 负债 + 资本
Remember that capital is also called equity or owner’s interest. When a business makes a profit, capital increases; when it makes a loss or the owner takes drawings, capital decreases. This equation must always balance.
请记住，资本也称权益或所有者权益。企业盈利时资本增加，亏损或业主提款时资本减少。这一等式必须始终平衡。
2. Double-Entry Rules (DEAD CLIC) | 复式记账规则 (DEAD CLIC)
To record transactions correctly, you must apply the accounting rules known as DEAD CLIC. This mnemonic tells you which side increases different types of accounts.
要正确记录交易，必须运用 DEAD CLIC 规则。这个助记口诀帮助你记住各类账户在借方还是贷方增加。
- Debit increases Expenses, Assets and Drawings (D.E.A.D.). Debit 增加 Expenses (费用)、Assets (资产) 和 Drawings (提款)。
- Credit increases Liabilities, Income and Capital (C.L.I.C.). Credit 增加 Liabilities (负债)、Income (收入) 和 Capital (资本)。
For every transaction, the total debits must equal total credits. This dual effect keeps the accounting equation in balance.
每一笔交易中，借方总额必须等于贷方总额。这种双重影响使会计等式始终保持平衡。
3. T-Accounts and the Ledger | T 型账户与分类账
A T-account is a visual tool for showing the debits and credits of a single account. Left side is debit, right side is credit. All T-accounts together make up the general ledger.
T 型账户是显示单一账户借方和贷方的直观工具。左侧为借方，右侧为贷方。所有 T 型账户的集合构成了总分类账。
To balance an account: find the difference between the total debit and total credit entries, then insert that difference on the smaller side as the ‘balance c/d’. Bring down the balance as ‘balance b/d’ on the opposite side for the next period.
结平账户的步骤：计算借方总额与贷方总额的差额，将该差额填在较小一侧作为 ‘余额结转 (balance c/d)’。下一期开始时，将余额作为 ‘余额承前 (balance b/d)’ 记录在相反的一侧。
4. Calculating Profit and Loss | 利润与亏损计算
Profit is the surplus remaining after deducting all expenses from revenue. The basic formula is:
利润是从收入中扣除所有费用之后的剩余。基本公式为：
Profit = Revenue − Expenses
利润 = 收入 − 费用
If expenses exceed revenue, the result is a loss. In Year 8, revenue usually comes from sales (also called turnover), and expenses include purchases, rent, wages, and so on.
若费用大于收入，则结果为亏损。在 Year 8 的学习中，收入通常来自销售收入（也称营业额），费用包括购货、租金、工资等。
5. Trial Balance | 试算平衡表
A trial balance lists all the ledger account balances at a given date, with debits in one column and credits in another. It checks the arithmetic accuracy of the double-entry records.
试算平衡表在特定日期列示所有分类账账户余额，借方和贷方各为一列。它用于检验复式记录的算术准确性。
The key rule: total debits must equal total credits. If they do not match, there is an error such as a single entry, a transposition or an incorrect addition.
关键规则：借方合计必须等于贷方合计。若两者不等，则存在错误，例如单边记录、数字颠倒或加总错误。
A common format looks like this:
常见的格式如下：
| Account Name | Debit (£) | Credit (£) |
|---|---|---|
| Cash | 2,000 | |
| Capital | 3,000 | |
| Sales | 1,500 | |
| Purchases | 800 | |
| Rent | 300 | |
| Totals | 3,100 | 4,500 |
In the above example, the trial balance does not balance (3,100 ≠ 4,500), so an error exists that must be found.
上例中试算表不平 (3,100 ≠ 4,500)，因此存在差错需要找出。
6. Income Statement (Profit & Loss Account) | 利润表 (损益表)
The income statement calculates the profit or loss for a trading period. It consists of a trading section (to find gross profit) and a profit & loss section (to find net profit).
利润表计算一个会计期间的利润或亏损。它包含买卖部分 (计算毛利) 和损益部分 (计算净利润)。
Net Sales − Cost of Sales = Gross Profit
净销售额 − 销售成本 = 毛利
Cost of sales is usually calculated as: Opening Inventory + Purchases − Closing Inventory. Gross profit is then used to cover operating expenses.
销售成本通常这样计算：期初存货 + 购货 − 期末存货。毛利随后用来抵补营业费用。
Gross Profit − Expenses = Net Profit
毛利 − 费用 = 净利润
Common expenses include rent, wages, insurance, advertising and depreciation. The final net profit is added to the capital account in the statement of financial position.
常见费用包括房租、工资、保险费、广告费和折旧。最终净利润会加到财务状况表的资本项目中。
7. Statement of Financial Position (Balance Sheet) | 财务状况表 (资产负债表)
This statement shows the assets, liabilities and capital of a business on a specific date. It is prepared after the income statement and proves the accounting equation.
财务状况表列示企业在某一特定日期的资产、负债和资本状况。它在利润表之后编制，并验证会计等式。
Assets = Liabilities + Capital
资产 = 负债 + 资本
- Non-current assets: Items the business owns for more than one year, e.g. machinery, vehicles. 非流动资产：使用年限超过一年的项目，如机器、车辆。
- Current assets: Assets expected to be used or converted into cash within 12 months, e.g. inventory, trade receivables, cash. 流动资产：预计在 12 个月内使用或变现的资产，如存货、应收账款、现金。
- Current liabilities: Debts due within 12 months, e.g. trade payables, bank overdraft. 流动负债：12 个月内到期的债务，如应付账款、银行透支。
- Non-current liabilities: Long-term borrowings, e.g. loan, mortgage. 非流动负债：长期借款，如贷款、抵押借款。
Net assets (total assets − total liabilities) should equal the owner’s capital at the end of the period.
净资产 (总资产 − 总负债) 应等于期末资本。
8. Depreciation (Straight-Line Method) | 折旧 (直线法)
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年限内分摊。直线法每年计提同等金额的折旧。
Annual Depreciation = (Cost − Residual Value) ÷ Estimated Useful Life
年折旧额 = (成本 − 残值) ÷ 预计使用年限
For example, a machine costing £10,000 with a residual value of £1,000 and a useful life of 5 years would have an annual depreciation of (£10,000 − £1,000) ÷ 5 = £1,800.
例如，一台成本为 10,000 英镑的机器，残值为 1,000 英镑，使用年限 5 年，则年折旧额为 (10,000 − 1,000) ÷ 5 = 1,800 英镑。
At the end of each year, the net book value (cost − accumulated depreciation) is shown in the statement of financial position.
每年末，财务状况表中列示的是账面净值 (成本 − 累计折旧)。
9. Bad Debts and Provision for Doubtful Debts | 坏账与坏账准备
A bad debt arises when a credit customer fails to pay the amount owed. It is written off as an expense in the income statement.
当赊销客户无法偿还欠款时，就产生了坏账。坏账在利润表中作为费用注销。
Businesses also estimate the amount of receivables that may not be collected, creating a provision for doubtful debts. This is a reduction in the value of trade receivables in the balance sheet.
企业还会估计可能无法收回的应收账款金额，从而计提坏账准备。这是对资产负债表中应收账款价值的调减。
The adjusting entry: debit bad debts expense, credit provision for doubtful debts. The net receivable figure shows the amount the business realistically expects to receive.
调整分录为：借记坏账费用，贷记坏账准备。应收账款的净值反映了企业预计能实际收回的金额。
10. Bank Reconciliation | 银行对账
A bank reconciliation explains the differences between the cash book balance and the bank statement balance. Common reasons include unpresented cheques, deposits in transit and bank charges.
银行对账表用来解释现金簿余额与银行对账单余额之间的差异。常见原因包括未兑现支票、在途存款和银行手续费。
Steps to prepare a bank reconciliation:
编制银行对账表的步骤：
- Start with the bank statement balance. 从银行对账单余额开始。
- Add deposits not yet credited by the bank (lodgements not credited). 加上银行尚未入账的存款 (未贷记存款)。
- Subtract cheques issued but not yet presented for payment (unpresented cheques). 减去已开出但尚未付款的支票 (未兑现支票)。
- Adjust for any errors in the cash book or bank statement. 调整现金簿或银行对账单中的任何错误。
The adjusted bank balance should match the corrected cash book balance. Regular reconciliation helps detect errors and prevent fraud.
调整后的银行余额应与更正后的现金簿余额一致。定期对账有助于发现错误并防止舞弊。
11. Key Profitability Ratios (Quick Glance) | 关键盈利比率速览
Year 8 students are often introduced to simple profitability ratios that help judge a business’s performance.
Year 8 的学生通常会接触到简单的盈利比率，用来判断企业的业绩表现。
Gross Profit Margin = (Gross Profit ÷ Net Sales) × 100%
毛利率 = (毛利 ÷ 净销售额) × 100%
This ratio shows what percentage of sales revenue remains after covering the cost of goods sold. A higher margin indicates better control over purchase or production costs.
该比率显示在覆盖了销售成本后，销售收入中剩余多少百分比。比率越高，说明对购货或生产成本的控制越好。
Net Profit Margin = (Net Profit ÷ Net Sales) × 100%
净利率 = (净利润 ÷ 净销售额) × 100%
It reveals the overall profit left after all expenses, including operating costs and interest. It is a key measure of overall efficiency.
它反映了扣除所有费用（包括营业成本和利息）后剩余的总体利润，是衡量整体效率的关键指标。
12. Quick Formula Summary Table | 公式速查总表
Keep this table handy for last-minute revision. All major formulas are grouped together for easy recall.
把这份表格放在手边用于考前冲刺。所有重要公式都汇总在一起，便于快速记忆。
| Concept | Formula | 中文释义 |
|---|---|---|
| Accounting Equation | Assets = Liabilities + Capital | 资产 = 负债 + 资本 |
| Profit | Revenue − Expenses | 收入 − 费用 |
| Cost of Sales | Opening Inventory + Purchases − Closing Inventory | 期初存货 + 购货 − 期末存货 |
| Gross Profit | Net Sales − Cost of Sales | 净销售额 − 销售成本 |
| Net Profit | Gross Profit − Expenses | 毛利 − 费用 |
| Straight-Line Depreciation | (Cost − Residual Value) ÷ Useful Life | (成本 − 残值) ÷ 使用年限 |
| Net Book Value | Cost − Accumulated Depreciation | 成本 − 累计折旧 |
| Gross Profit Margin | (Gross Profit ÷ Net Sales) × 100% | (毛利 ÷ 净销售额) × 100% |
| Net Profit Margin | (Net Profit ÷ Net Sales) × 100% | (净利润 ÷ 净销售额) × 100% |
Master these formulas and the logic behind them, and you will have a solid foundation for all Year 8 Cambridge Accounting assessments.
熟练掌握这些公式及其背后的逻辑，你就能为 Year 8 剑桥会计的所有评估打下坚实基础。
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