📚 Year 8 Edexcel Accounting: Formula & Theorem Quick Reference Handbook | 8年级爱德思会计：公式定理速查手册
This quick reference handbook is designed for Year 8 students following the Edexcel Accounting curriculum. It summarises the key formulas, theorems and accounting rules you need to master. By keeping these concepts at your fingertips, you will solve problems accurately and understand the logic behind double-entry bookkeeping and financial statements.
本速查手册面向学习爱德思会计课程的8年级学生，归纳了必须掌握的核心公式、定理与会计规则。熟记这些内容，能帮助你准确解题，并理解复式记账与财务报表背后的逻辑。
1. The Accounting Equation | 会计等式
Assets = Liabilities + Owner’s Equity
资产 = 负债 + 所有者权益
The accounting equation is the foundation of all financial recording. It shows that everything a business owns (assets) is funded either by borrowing (liabilities) or by the owner’s investment (equity). After every transaction, this equation must remain in balance.
会计等式是所有财务记录的基础。它表明企业拥有的全部资源（资产）的资金来源要么是借款（负债），要么是所有者投入（权益）。每笔交易发生后，该等式必须始终保持平衡。
Because of the dual effect of transactions, if one asset increases, another asset must decrease, or a liability or equity must increase by the same amount. This principle drives double-entry bookkeeping.
由于交易的双重影响，若一项资产增加，则另一项资产必须减少，或者一项负债或权益必须等额增加。这一原则驱动着复式记账体系。
2. Double-Entry Rules | 复式记账规则
Double-entry bookkeeping means every transaction is recorded with at least one debit and one credit entry. The total debits must always equal the total credits.
复式记账意味着每笔交易至少记录一个借方和一个贷方分录。借方总额必须始终等于贷方总额。
The table below shows how debits and credits affect different types of accounts:
下表展示了借方和贷方如何影响不同类型账户：
| Account Type | Debit (Dr) | Credit (Cr) |
|---|---|---|
| Asset | Increase | Decrease |
| Liability | Decrease | Increase |
| Owner’s Equity | Decrease | Increase |
| Income | Decrease | Increase |
| Expense | Increase | Decrease |
In summary: to increase an asset or an expense, you debit the account; to increase a liability, equity or income, you credit the account. The reverse applies for decreases.
简而言之：增加资产或费用时借记该账户；增加负债、权益或收入时贷记该账户。减少时则相反。
3. Income Statement (Profit & Loss) Formulas | 利润表公式
Gross Profit = Sales Revenue – Cost of Goods Sold
毛利 = 销售收入 – 销售成本
Gross profit is the profit a business makes after deducting the direct costs of selling goods. It does not yet consider operating expenses like rent or salaries.
毛利是企业在扣除商品销售直接成本后获得的利润，尚未考虑租金或工资等营业费用。
Net Profit = Gross Profit – Expenses
净利 = 毛利 – 费用
Net profit (or profit for the year) is the final profit after subtracting all other operating expenses from the gross profit. It shows the overall performance of the business.
净利（或年度利润）是从毛利中扣除所有其他营业费用后的最终利润，反映企业的整体经营业绩。
4. Cost of Goods Sold Calculation | 销售成本计算
Cost of Goods Sold = Opening Inventory + Purchases – Closing Inventory
销售成本 = 期初存货 + 本期采购 – 期末存货
The cost of goods sold represents the direct cost of the items that were actually sold during the period. It matches sales with the cost of the inventory that generated those sales.
销售成本代表当期实际售出商品的直接成本，它将销售收入与产生该收入的存货成本进行配比。
If a business starts with inventory worth £2,000, buys more for £5,000 and ends with £1,500 in inventory, the COGS would be £2,000 + £5,000 – £1,500 = £5,500.
若企业期初存货价值2,000英镑，本期采购5,000英镑，期末存货1,500英镑，则销售成本为：2,000 + 5,000 – 1,500 = 5,500英镑。
5. The Balance Sheet Structure | 资产负债表结构
A balance sheet (statement of financial position) shows the assets, liabilities and owner’s equity at a specific date. It follows the accounting equation.
资产负债表（财务状况表）展示特定日期的资产、负债和所有者权益，它遵循会计等式。
The layout typically groups items into:
- Non-current assets (e.g. buildings, machinery)
- Current assets (e.g. cash, inventory, trade receivables)
- Current liabilities (e.g. trade payables, bank overdraft)
- Non-current liabilities (e.g. long-term loans)
- Owner’s equity (capital + profits – drawings)
其结构通常包括：
- 非流动资产（如房屋、机器）
- 流动资产（如现金、存货、应收账款）
- 流动负债（如应付账款、银行透支）
- 非流动负债（如长期贷款）
- 所有者权益（资本 + 利润 – 提款）
The total of assets always equals the total of liabilities plus owner’s equity. This is a direct application of the accounting equation.
资产总额始终等于负债加所有者权益总额，这是会计等式的直接应用。
6. Working Capital | 营运资金
Working Capital = Current Assets – Current Liabilities
营运资金 = 流动资产 – 流动负债
Working capital measures the short-term financial health of a business. A positive working capital means the business has enough current assets to cover its short-term debts.
营运资金衡量企业的短期财务健康状况。营运资金为正意味着企业有足够的流动资产来偿还短期债务。
If current assets are £8,000 and current liabilities are £5,000, working capital is £3,000. A negative figure may indicate liquidity problems.
若流动资产为8,000英镑，流动负债为5,000英镑，则营运资金为3,000英镑。负值可能意味着流动性问题。
7. Trade Discount and Cash Discount | 商业折扣与现金折扣
Trade discount is a reduction in the list price of goods, often given for bulk purchases. It is not recorded in the accounting books; only the net amount after trade discount is recorded.
商业折扣是商品标价的减让，通常因批量购买而给予。它不记入会计账簿，仅按扣除商业折扣后的净额入账。
Cash discount is an incentive for early payment, such as ‘2/10, net 30’ meaning a 2% discount if paid within 10 days. Cash discount allowed (to customers) is an expense; cash discount received (from suppliers) is income.
现金折扣是为鼓励提早付款而给予的优惠，例如“2/10, net 30”表示10日内付款可享受2%折扣。给予客户的现金折扣属于费用；从供应商获得的现金折扣属于收益。
For example, if a customer pays early and earns a £10 discount, the seller records ‘discount allowed’ of £10, while the buyer records ‘discount received’ of £10.
例如，若客户提早付款并获得10英镑折扣，卖方记录“折扣允许”10英镑，买方记录“折扣收入”10英镑。
8. Bank Reconciliation | 银行对账
A bank reconciliation statement matches the cash book balance with the bank statement balance, reflecting timing differences and errors. The adjusted balances should agree.
银行对账表将现金簿余额与银行对账单余额进行匹配，反映时间差异和错误。调整后的余额应当一致。
Common adjustments to the bank statement balance include:
- Add deposits not yet credited (unrecorded deposits)
- Subtract unpresented cheques
- Add or subtract bank errors
对银行对账单余额的常见调整包括：
- 加：未入账的存款
- 减：未兑现支票
- 加或减：银行错误
Similarly, the cash book may need adjustments for bank charges, direct debits, or standing orders. The final adjusted figure must be the same from both starting points.
同样，现金簿可能需对银行手续费、直接借记或定期付款指令进行调整。最终调整后的金额从双方出发必须一致。
9. Depreciation (Straight-Line Method) | 折旧（直线法）
Annual Depreciation = (Cost – Residual Value) / Useful Life
年折旧额 =（成本 – 残值）/ 使用年限
Depreciation spreads the cost of a non-current asset over its useful life. The straight-line method charges an equal amount to the income statement each year.
折旧将非流动资产的成本在其使用年限内分摊。直线法每年在利润表中确认相等的折旧费用。
For example, a machine costing £10,000 with a residual value of £1,000 and a useful life of 5 years will have an annual depreciation of (£10,000 – £1,000) / 5 = £1,800.
例如，一台机器成本10,000英镑，残值1,000英镑，使用年限5年，年折旧额为（10,000 – 1,000）/ 5 = 1,800英镑。
The accumulated depreciation reduces the asset’s net book value on the balance sheet.
累计折旧会减少资产负债表上该资产的账面净值。
10. Provision for Bad and Doubtful Debts | 坏账与可疑债务准备
Bad debt is a debt that is confirmed to be uncollectable. It is written off as an expense. The double entry is: debit Bad Debt Expense, credit Trade Receivable.
坏账是确定无法收回的债务，直接作为费用冲销。分录为：借记坏账费用，贷记应收账款。
Provision for doubtful debts is an estimate of future uncollectable amounts. The adjustment is calculated as:
Doubtful Debt Expense = Closing Provision – Opening Provision + Bad Debts Written Off
可疑债务准备是对未来可能无法收回金额的估计。调整计算为：
可疑债务费用 = 期末准备 – 期初准备 + 已冲销坏账
If the opening provision was £200, closing provision is £350, and £50 of bad debts were written off during the year, the doubtful debt expense for the year is £350 – £200 + £50 = £200.
若期初准备为200英镑，期末准备为350英镑，年内冲销坏账50英镑，则当年可疑债务费用为350 – 200 + 50 = 200英镑。
11. Inventory Valuation Methods |
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