📚 Year 8 CIE Accounting: Formula & Theorem Quick Reference Handbook | 八年级CIE会计：公式定理速查手册
This quick reference guide presents the core formulas, rules, and accounting theorems that every Year 8 CIE Accounting student should master. Understanding these fundamentals will help you record transactions accurately, prepare financial statements, and ensure the books always balance.
本速查手册列出了每位八年级 CIE 会计学生都应掌握的核心公式、规则和会计定理。理解这些基础知识将帮助你准确记录交易、编制财务报表并确保账目始终平衡。
1. The Accounting Equation | 会计等式
The accounting equation is the foundation of the double-entry system. It states that a business’s resources (assets) are always equal to the claims against those resources (liabilities plus owner’s equity).
会计等式是复式记账系统的基础。它表明企业的资源（资产）总是等于对这些资源的要求权（负债加上所有者权益）。
Assets = Liabilities + Capital
After every transaction, the equation must remain in balance. If one side increases, the other side must increase by the same amount, or one side may experience an equal increase and decrease.
每笔交易之后，等式必须保持平衡。如果一边增加，另一边必须增加相同金额，或者同一边发生同等金额的增加和减少。
The expanded accounting equation introduces income and expenses: Assets = Liabilities + Capital + (Income − Expenses). This shows how profits increase capital.
扩展的会计等式引入了收入和费用：资产 = 负债 + 资本 + (收入 − 费用)。这展示了利润如何增加资本。
2. Double Entry System | 复式记账系统
Every business transaction has a dual effect. The double-entry system records each transaction twice: once as a debit in one account and once as a credit in another. The total value of debits must always equal the total value of credits.
每一笔商业交易都有双重影响。复式记账系统将每笔交易记录两次：一次记入一个账户的借方，一次记入另一账户的贷方。借方总额必须始终等于贷方总额。
For every transaction: Debits = Credits
Debits are recorded on the left side of an account; credits are recorded on the right side. The term ‘debit’ is abbreviated as Dr, and ‘credit’ as Cr. Understanding this fundamental rule is essential for accurate bookkeeping.
借方记录在账户的左侧；贷方记录在右侧。’借记’缩写为 Dr，’贷记’缩写为 Cr。理解这一基本规则对于准确记账至关重要。
3. Rules for Assets, Liabilities and Capital | 资产、负债和资本的规则
To apply double entry, you must know whether to debit or credit an account when it increases or decreases. The table below summarises the rules for assets, liabilities and capital.
要应用复式记账，你必须知道当账户增加或减少时是借记还是贷记。下表总结了资产、负债和资本的规则。
| Account Type | To Increase | To Decrease |
|---|---|---|
| Assets | Debit (Dr) | Credit (Cr) |
| Liabilities | Credit (Cr) | Debit (Dr) |
| Capital | Credit (Cr) | Debit (Dr) |
Assets are resources owned by the business. When an asset increases, you debit the asset account. Liabilities and capital are claims against the assets; they increase on the credit side and decrease on the debit side.
资产是企业拥有的资源。当资产增加时，借记资产账户。负债和资本是对资产的要求权；它们在贷方增加，在借方减少。
Remember: Debit the receiver, credit the giver – this traditional rule helps with personal accounts but the table above is the modern approach for all accounts.
记住：借入方记借方，贷出方记贷方——这一传统规则有助于个人账户，但上表是所有账户的现代方法。
4. Rules for Income and Expenses | 收入和费用的规则
Income and expense accounts follow the opposite pattern to capital because income increases capital and expenses decrease it. The rules are shown in the table below.
收入和费用账户遵循与资本相反的模式，因为收入增加资本，费用减少资本。规则见下表。
| Account Type | To Increase | To Decrease |
|---|---|---|
| Income (Revenue) | Credit (Cr) | Debit (Dr) |
| Expenses | Debit (Dr) | Credit (Cr) |
Sales, fees earned and other revenues are income accounts. They are increased by credits. Costs such as rent, wages and utilities are expense accounts; they are increased by debits. To close these accounts at year end, the balances are transferred to the income statement.
销售收入、赚取的手续费和其他收益都是收入账户。它们通过贷方增加。租金、工资和水电费等成本是费用账户；它们通过借方增加。在年末结账时，余额结转至利润表。
5. The Trial Balance | 试算平衡表
A trial balance is prepared at the end of an accounting period to check the arithmetic accuracy of the ledger accounts. It lists all account balances in two columns: debit and credit.
试算平衡表在会计期末编制，以检查分类账账户的算术准确性。它列出了所有账户余额，分为借方和贷方两栏。
Σ Debit Balances = Σ Credit Balances
If the totals of the two columns are equal, it suggests the double entry has been correctly recorded. However, a balanced trial balance does not guarantee there are no errors – some errors are not revealed, such as errors of omission or commission.
如果两栏合计数相等，则表明复式记账已正确记录。然而，试算表平衡并不能保证没有错误——有些错误不会被发现，例如漏记错误或账户记错错误。
Common steps: list all ledger accounts with their balances, place assets and expenses on the debit side, and liabilities, capital and income on the credit side. Sum both columns.
常见步骤：列示所有分类账账户及其余额，将资产和费用放在借方，将负债、资本和收入放在贷方。汇总两栏。
6. Calculating Profit | 计算利润
Profit is the difference between the revenue earned and the expenses incurred over a period. The basic income statement formula is:
利润是一个期间内赚取的收入与发生的费用之间的差额。基本的利润表公式为：
Profit = Total Revenue − Total Expenses
If the result is positive, the business has made a net profit. If expenses exceed revenue, the business has made a net loss. For a trading business, profit is often calculated in two parts:
如果结果为正，则企业获得净利润。如果费用超过收入，企业则产生净亏损。对于贸易企业，利润通常分两部分计算：
Gross Profit = Sales Revenue − Cost of Sales
Net Profit = Gross Profit − Other Operating Expenses
Gross profit measures profitability before deducting overheads. Net profit is the final profit available to the owner. Both are key indicators of business performance.
毛利润衡量扣除间接费用前的盈利能力。净利润是所有者可获得的最终利润。两者都是企业业绩的关键指标。
7. Cost of Sales | 销售成本
For businesses that buy and sell goods, the cost of sales represents the direct cost of the products sold during the period. It is calculated using the inventory equation.
对于买卖商品的企业，销售成本代表在期间内售出产品的直接成本。它使用存货等式计算。
Cost of Sales = Opening Inventory + Net Purchases − Closing Inventory
Opening inventory is the value of unsold goods from the previous period. Purchases are the goods bought for resale (net of returns). Closing inventory is the value of unsold goods at the end. This formula ensures only the cost of sold items is matched with sales revenue.
期初存货是上期未售出商品的价值。购货是用于转售而购入的商品（扣除退货后净值）。期末存货是期末未售出商品的价值。此公式确保只有已售商品的成本与销售收入配比。
8. Statement of Financial Position Essentials | 资产负债表要点
The statement of financial position (balance sheet) shows the assets, liabilities and capital of a business at a specific point in time. The fundamental relationship is:
资产负债表（财务状况表）显示企业在特定时点的资产、负债和资本。基本关系为：
Total Assets = Total Liabilities + Capital
Assets are usually split into non-current (fixed) assets and current assets. Liabilities are split into non-current (long-term) and current liabilities. Working capital (net current assets) is calculated as current assets minus current liabilities.
资产通常分为非流动资产（固定资产）和流动资产。负债分为非流动负债（长期）和流动负债。营运资本（净流动资产）计算为流动资产减去流动负债。
Net Current Assets = Current Assets − Current Liabilities
Finally, the closing capital figure can be derived from the opening capital plus net profit less drawings. This links the income statement back to the statement of financial position.
最后，期末资本金额可以从期初资本加净利润减提款得出。这使利润表与资产负债表的项目相联系。
Published by TutorHao | Accounting Revision Series | aleveler.com
更多咨询请联系16621398022（同微信）
屏轩国际教育cambridge primary/secondary checkpoint, cat4, ukiset,ukcat,igcse,alevel,PAT,STEP,MAT, ibdp,ap,ssat,sat,sat2课程辅导，国外大学本科硕士研究生博士课程论文辅导