📚 Year 8 Cambridge Accounting: Quick Reference Formulae & Principles | Year 8 剑桥会计：公式定理速查手册
This quick reference handbook provides a concise summary of the essential accounting formulae and principles for Year 8 Cambridge students. Each formula is presented clearly, accompanied by brief explanations in both English and Chinese to support bilingual learning and rapid revision.
本速查手册为 Year 8 剑桥学生提供了基本会计公式和定理的简明总结。每个公式均清晰呈现，并配有中英文简要解释，以支持双语学习和快速复习。
1. The Accounting Equation | 会计等式
The accounting equation is the foundation of all double-entry bookkeeping. It shows the relationship between what a business owns and how it finances those resources.
会计等式是所有复式记账的基础。它显示了企业拥有的资产与其资金来源之间的关系。
Assets = Liabilities + Owner’s Equity
资产 = 负债 + 所有者权益
Assets represent the resources controlled by the business. Liabilities are amounts owed to third parties. Owner’s equity is the owner’s residual interest in the assets after deducting liabilities.
资产代表企业控制的资源。负债是欠第三方的款项。所有者权益是扣除负债后所有者对资产的剩余权益。
Assets = Capital + Liabilities
资产 = 资本 + 负债
This version uses ‘Capital’ in place of Owner’s Equity, common in sole trader accounts. It will always balance after every transaction.
此版本用“资本”替代所有者权益，常见于独资经营者账户。每笔交易后该等式始终保持平衡。
2. Double Entry Rules | 复式记账规则
Every transaction has a dual effect, recorded as a debit in one account and a credit in another. Understanding debit and credit rules is vital.
每笔交易都有双重影响，在一个账户记借方，另一个账户记贷方。理解借贷规则至关重要。
Increases in assets and expenses are recorded as debits. Decreases in assets and expenses are credits. Increases in liabilities, capital, and revenue are recorded as credits. Decreases in liabilities, capital, and revenue are debits.
资产和费用增加记借方，减少记贷方。负债、资本和收入增加记贷方，减少记借方。
The total value of debit entries must always equal the total credit entries for any transaction, preserving the accounting equation.
任何交易的借方总额必须始终等于贷方总额，以保持会计等式的平衡。
3. Profit Calculation | 利润计算
Profit is the financial gain achieved when revenue exceeds expenses over a given period. It is a key measure of business success.
利润是特定期间内收入超过费用所获得的财务收益。它是衡量企业成功的关键指标。
Profit = Total Revenue – Total Expenses
利润 = 总收入 – 总费用
Revenue includes sales and other income. Expenses include cost of goods sold, rent, wages, and utilities. If expenses exceed revenue, the result is a loss.
收入包括销售和其他收益。费用包括销售成本、租金、工资和水电费等。如果费用超过收入，则产生亏损。
4. Gross Profit & Gross Profit Margin | 毛利与毛利率
Gross profit is the difference between sales revenue and the cost of goods sold. It measures trading efficiency before overheads.
毛利是销售收入与销售成本之间的差额。它衡量扣除间接费用前的交易效率。
Gross Profit = Sales Revenue – Cost of Goods Sold
毛利 = 销售收入 – 销售成本
Cost of Goods Sold (COGS) includes the direct costs of purchasing or producing the goods sold during the period.
销售成本包括期间内已售商品的采购或生产直接成本。
Gross Profit Margin = (Gross Profit ÷ Sales Revenue) × 100%
毛利率 = (毛利 ÷ 销售收入) × 100%
This percentage shows how much gross profit is generated from each dollar of sales. A higher margin indicates better control of direct costs.
该百分比显示每一美元销售收入产生多少毛利。毛利率越高，说明直接成本控制越好。
5. Net Profit & Net Profit Margin | 净利润与净利率
Net profit is the final profit after deducting all operating expenses and other costs from gross profit. It represents the true earnings available to the owner.
净利润是从毛利中扣除所有营业费用和其他成本后的最终利润。它代表可供所有者使用的真实收益。
Net Profit = Gross Profit – Total Operating Expenses
净利润 = 毛利 – 总营业费用
Operating expenses include overheads such as rent, salaries, advertising, and depreciation that are not directly linked to goods sold.
营业费用包括间接费用，如租金、工资、广告和折旧，这些费用与已售商品无直接关联。
Net Profit Margin = (Net Profit ÷ Sales Revenue) × 100%
净利率 = (净利润 ÷ 销售收入) × 100%
This ratio reveals the overall profitability after all expenses. It helps assess whether the business is managing its total costs effectively.
该比率揭示了扣除所有费用后的整体盈利能力，有助于评估企业是否有效管理了总成本。
6. Current Ratio | 流动比率
The current ratio evaluates a business’s ability to meet its short-term obligations using its short-term assets. It is a key liquidity measure.
流动比率评估企业用短期资产偿还短期债务的能力。这是一项关键的流动性衡量指标。
Current Ratio = Current Assets ÷ Current Liabilities
流动比率 = 流动资产 ÷ 流动负债
Current assets include cash, inventory (stock), and trade receivables (debtors) due within 12 months. Current liabilities include trade payables (creditors) and short-term borrowings.
流动资产包括现金、存货和应收账款等 12 个月内到期的资产。流动负债包括应付账款和短期借款。
A ratio of 1.5:1 to 2:1 is often considered healthy. Below 1 may signal liquidity problems.
通常 1.5:1 至 2:1 的比率被认为是健康的。低于 1 可能表明存在流动性问题。
7. Quick Ratio (Acid Test) | 速动比率（酸性测试）
The quick ratio provides a stricter test of liquidity by excluding inventory, which may not be easily converted to cash in the short term.
速动比率通过排除存货提供了更严格的流动性测试，因为存货在短期内可能不易变现。
Quick Ratio = (Current Assets – Inventory) ÷ Current Liabilities
速动比率 = (流动资产 – 存货) ÷ 流动负债
This ratio focuses on cash, bank balances, and trade receivables. It is useful when inventory turnover is slow or stock is obsolete.
该比率侧重现金、银行存款和应收账款。当存货周转缓慢或存在过时存货时，该比率很有用。
A quick ratio of 1:1 or higher is generally satisfactory, indicating the business can pay immediate debts without selling inventory.
速动比率达到 1:1 或更高通常令人满意，表明企业无需出售存货即可偿还短期债务。
8. Return on Capital Employed (ROCE) | 资本回报率
ROCE measures how efficiently a business uses its long-term capital to generate profit. It is a fundamental profitability ratio for investors and owners.
资本回报率衡量企业使用长期资本产生利润的效率。这是投资者和所有者关注的基本盈利比率。
ROCE = (Net Profit ÷ Capital Employed) × 100%
资本回报率 = (净利润 ÷ 已用资本) × 100%
Capital employed usually equals total assets less current liabilities, or owner’s equity plus long-term liabilities. A higher ROCE implies better use of capital.
已用资本通常等于总资产减流动负债，或所有者权益加长期负债。资本回报率越高，表示资本利用效果越好。
9. Inventory Valuation: FIFO and AVCO | 存货估值：先进先出法与加权平均法
In times of changing prices, businesses must choose a method to value closing inventory. Two common approaches are FIFO and AVCO.
在价格变动时期，企业必须选择一种方法来对期末存货进行估值。两种常用方法是先进先出法和加权平均法。
FIFO (First-In, First-Out) assumes the oldest inventory items are sold first. Closing inventory is valued at the most recent purchase prices, which tends to increase profit when prices rise.
先进先出法假设最早购入的存货最先售出。期末存货按最近采购价格估值，这在价格上涨时往往会增加利润。
AVCO (Weighted Average Cost) uses a single average cost per unit, recalculated after each purchase.
加权平均法采用单一的平均单位成本，在每次采购后重新计算。
Average Cost per Unit = Total Cost of Goods Available for Sale ÷ Total Units Available for Sale
平均单位成本 = 可供销售商品总成本 ÷ 可供销售商品总数量
Closing inventory is then valued by multiplying the average cost per unit by the number of unsold units. AVCO smooths price fluctuations.
然后用平均单位成本乘以未售出数量计算期末存货价值。加权平均法能平滑价格波动。
10. 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 each year.
折旧将非流动资产成本在其使用寿命内分摊。直线法每年计提相等的金额。
Annual Depreciation = (Cost – Residual Value) ÷ Useful Life
年折旧额 = (成本 – 残值) ÷ 使用寿命
Cost is the purchase price of the asset. Residual (scrap) value is the estimated amount recoverable at the end of its useful life. This method is simple and widely used.
成本是资产的买价。残值是预计在资产使用寿命结束时能收回的金额。该方法简单且被广泛使用。
Published by TutorHao | Accounting Revision Series | aleveler.com
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