📚 Year 8 Edexcel Accounting: Formula & Theorem Quick Reference Guide | 8年级Edexcel会计：公式定理速查手册
This reference guide brings together every key formula and accounting theorem you need for Year 8 Edexcel Accounting. Use it to memorise the building blocks of double-entry, financial statements and simple ratios. The rules and equations below are your toolkit for solving ledger work, trial balances and profit calculations accurately.
这本速查手册汇集了8年级Edexcel会计所需的所有关键公式和会计定理。用它来记住复式记账、财务报表和简单比率的构建模块。下面的规则和方程式是你准确完成分类账、试算表和利润计算的工具箱。
1. The Accounting Equation | 会计等式
Assets = Liabilities + Capital (Equity). This equation must always stay in balance and forms the foundation of every financial statement.
资产 = 负债 + 资本（所有者权益）。该等式必须始终保持平衡，是每张财务报表的基础。
Every transaction changes at least two elements, for example buying inventory with cash reduces one asset and increases another, keeping the total equal.
每笔交易至少影响两个要素，例如用现金购买存货会减少一项资产并增加另一项，从而保持总额相等。
Assets = Liabilities + Capital
2. Double-Entry Rules: Debit and Credit | 复式记账规则：借方与贷方
Increases in assets and expenses are debits; increases in liabilities, capital and income are credits. The opposite applies for decreases.
资产和费用的增加记借方；负债、资本和收入的增加记贷方。减少时则记入相反方向。
A simple way to remember: DEAD CLIC – Debits increase Expenses, Assets, Drawings; Credits increase Liabilities, Income, Capital.
一个简单的记忆法是 DEAD CLIC：借方增加费用（Expenses）、资产（Assets）、提款（Drawings）；贷方增加负债（Liabilities）、收入（Income）、资本（Capital）。
For every transaction, the total debit amount must equal the total credit amount.
每笔交易中，借方总额必须等于贷方总额。
3. The Trial Balance Principle | 试算平衡原理
A trial balance lists all ledger account balances. The sum of debit balances must equal the sum of credit balances. If they do not agree, there is an arithmetic or double-entry error.
试算平衡表列出所有分类账账户的余额。借方余额合计必须等于贷方余额合计。若两者不相符，则存在计算错误或复式记账差错。
Sum of Debit Balances = Sum of Credit Balances
Common errors that do not affect the trial balance include omission (missing a transaction entirely) and commission (posting to the wrong person’s account).
不影响试算表平衡的常见错误包括漏记（完全遗漏一笔交易）和串户（记入错误的个人账户）。
4. Cost of Sales Formula | 销售成本公式
Cost of sales represents the direct cost of goods sold during a period. It is found by adjusting purchases for opening and closing inventory.
销售成本代表当期售出商品的直接成本。它通过用期初和期末存货调整采购金额得出。
Cost of Sales = Opening Inventory + Purchases – Closing Inventory
Purchases are recorded net of purchase returns, carriage inwards may also be added to arrive at the total cost of goods available for sale.
采购额需扣除采购退回后列示，有时还需加上购货运费，以得出可供销售的商品总成本。
5. Gross Profit and Gross Profit Margin | 毛利与毛利率
Gross profit shows the profit made from core trading before deducting other expenses. It is calculated as:
毛利反映企业在扣除其他费用之前通过核心交易获得的利润。计算公式为：
Gross Profit = Sales Revenue – Cost of Sales
The gross profit margin expresses this as a percentage of revenue, helping compare performance period to period.
毛利率将毛利表示为销售收入的百分比，有助于比较各期间的经营表现。
Gross Profit Margin = (Gross Profit ÷ Sales Revenue) × 100%
6. Net Profit Calculation | 净利润计算
Net profit is the final profit after all operating expenses and other income have been accounted for. It reveals the business’s overall profitability for the year.
净利润是扣除所有经营费用并考虑其他收入后的最终利润，它揭示了企业当年的整体盈利能力。
Net Profit = Gross Profit + Other Income – Total Expenses
Expenses include items such as rent, wages, advertising, insurance and depreciation. When expenses exceed gross profit plus other income, the result is a net loss.
费用包括租金、工资、广告费、保险费和折旧等项目。如果费用超过毛利与其他收入之和，结果则为净亏损。
7. Statement of Financial Position Structure | 财务状况表结构
The statement of financial position (balance sheet) shows assets, liabilities and capital at a point in time. Its structure follows the accounting equation.
财务状况表（资产负债表）反映企业在某一时点的资产、负债和资本情况。其结构遵循会计等式。
| Non-current assets | £X |
| Current assets | £X |
| Total assets | £X |
| Capital | £X |
| Non-current liabilities | £X |
| Current liabilities | £X |
| Total equity and liabilities | £X |
The total of assets always equals the total of capital plus liabilities, confirming the dual effect of every transaction.
资产总额始终等于资本加负债总额，这证实了每笔交易的双重影响。
8. Working Capital Formula | 营运资金公式
Working capital measures the short-term financial health of a business, showing the funds available to meet day-to-day expenses.
营运资金衡量企业短期的财务健康状况，展示可用于满足日常开支的资金。
Working Capital = Current Assets – Current Liabilities
A positive working capital figure means current assets exceed current liabilities, suggesting the business can pay its short-term debts comfortably.
营运资金为正数意味着流动资产超过流动负债，表明企业能够轻松偿付短期债务。
9. Straight-Line Depreciation | 直线折旧法
Depreciation spreads the cost of a non-current asset over its useful life. The straight-line method charges an equal amount each year.
折旧将非流动资产的成本在其使用寿命内分摊。直线法每年计提相等金额。
Annual Depreciation = (Cost – Residual Value) ÷ Useful Life
This method reduces the asset’s net book value steadily. Accumulated depreciation is shown in the statement of financial position.
这种方法会稳定地减少资产的账面净值。累计折旧在财务状况表中列示。
10. Current Ratio (Liquidity) | 流动比率（流动性）
The current ratio tests whether a business can meet its short-term obligations from its short-term resources. A ratio of around 2:1 is often considered healthy.
流动比率检验企业能否用短期资源偿还短期债务。通常认为2:1左右的比率是健康的。
Current Ratio = Current Assets ÷ Current Liabilities
If the ratio falls below 1, the business may struggle to pay creditors on time. A very high ratio could mean funds are not being used efficiently.
如果比率低于1，企业可能难以按时支付债权人；比率过高则可能意味着资金未得到有效利用。
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