📚 Year 8 OCR Accounting: Formulas & Principles Quick Reference | Year 8 OCR 会计：公式定理速查手册
Welcome to your essential quick-reference handbook for Year 8 OCR Accounting. Here you will find the key formulas, concepts and principles you need to master to succeed in your studies. Use this guide to revise double-entry rules, understand profit calculations and memorise the relationships between financial items.
欢迎使用 Year 8 OCR 会计必备速查手册。在这里你可以找到为学业成功所需的核心公式、概念与原则。用这份指南复习复式记账规则、理解利润计算，并记住各项财务要素之间的关系。
1. The Accounting Equation | 会计等式
The accounting equation states that a business’s total assets are always equal to the sum of its liabilities and equity. It is written as: Assets = Liabilities + Equity. This equality must hold for every single transaction because assets represent what the business owns, and liabilities plus equity represent how those assets were financed.
会计等式表明，一家企业的总资产始终等于其负债与权益之和。公式为：资产 = 负债 + 所有者权益。每一笔交易都必须保持这一等量关系，因为资产表示企业拥有的资源，而负债加权益则表明这些资产是如何获得资金的。
If the equation does not balance after recording a transaction, it indicates a recording error. In double-entry bookkeeping, every transaction affects at least two accounts in a way that preserves this fundamental balance.
如果在记录一笔交易后等式不平衡，就表明存在记录错误。在复式记账法中，每笔交易至少影响两个账户，正是为了始终保持这一基本平衡。
2. Double-Entry Bookkeeping Rule | 复式记账规则
The golden rule of double-entry bookkeeping is: for every transaction, total debits must equal total credits. Debits are entries on the left side of an account, while credits are entries on the right side. The rule can be summarised as Debits = Credits.
复式记账的金科玉律是：每一笔交易，借方总额必须等于贷方总额。借方记在账户左边，贷方记在账户右边。这一规则可概括为 借方总额 = 贷方总额。
To apply this, you must know how different account types behave. Debits increase assets and expenses, and they decrease liabilities, equity and income. Credits do the opposite: they increase liabilities, equity and income, and decrease assets and expenses.
应用这一规则，你必须了解不同账户类型的变化方式。借方增加资产和费用，减少负债、权益和收入。贷方则相反：增加负债、权益和收入，减少资产和费用。
3. Trial Balance Check | 试算平衡验证
A trial balance is a list of all the balances from the ledger accounts at a specific date. Its purpose is to check the arithmetic accuracy of the double-entry records. The test is simple: Sum of Debit Balances = Sum of Credit Balances.
试算平衡表是在特定日期列示所有分类账账户余额的清单。其目的是检查复式记账记录的算术准确性。验证的方法很简单：借方余额合计 = 贷方余额合计。
If the two totals are equal, the books are said to be ‘in balance’, though errors of omission, principle, or commission may still exist. If they disagree, it shows that one or more mistakes have been made in recording or adding up the accounts.
如果两个合计数相等，则账簿“平衡”，但漏记、原则性错误或记账错误仍可能存在。如果二者不相等，就说明在记录或加总账户的过程中发生了一处或多处错误。
4. Income Statement (Profit) Formula | 损益表（利润）公式
The income statement summarises a business’s revenue and expenses over a period to calculate net profit or loss. The core formula is: Net Profit = Total Revenue – Total Expenses. Revenue typically comes from sales, while expenses include costs such as rent, wages, and utilities.
损益表汇总了一段时期内企业的收入和费用，以计算净利润或净亏损。核心公式为：净利润 = 总收入 – 总费用。收入通常来自销售，而费用则包括租金、工资和水电费等成本。
This formula gives the ‘bottom line’ of the business. If revenue exceeds expenses, the result is a net profit; if expenses are larger, it is a net loss. The income statement helps owners see how well the business performed during the period.
这一公式给出了企业的“底线”业绩。如果收入大于费用，结果就是净利润；如果费用更大，则为净亏损。损益表帮助所有者了解企业在该期间的经营表现如何。
5. Gross Profit Calculation | 毛利计算
Gross profit measures the profit a business makes from its trading activities, before deducting operating expenses. The formula is: Gross Profit = Sales Revenue – Cost of Goods Sold (COGS). It focuses purely on the relationship between selling price and the direct cost of buying or making the goods sold.
毛利衡量企业在扣除营运费用之前，从经营活动赚取的利润。计算公式为：毛利 = 销售收入 – 销售成本 (COGS)。它纯粹关注售价与所售商品采购或制造成本之间的关系。
A healthy gross profit is important because it must be large enough to cover all other expenses (like salaries, rent and advertising) and still leave a net profit. Comparing gross profit over time helps a business monitor its pricing and cost control.
健康的毛利至关重要，因为它必须足以覆盖所有其他费用（如工资、租金和广告费）并仍留有净利润。比较不同时期的毛利有助于企业监控其定价与成本控制。
6. Cost of Goods Sold (COGS) | 销售成本 (COGS)
COGS represents the direct cost of the inventory that has been sold during the period. The formula links opening inventory, purchases and closing inventory: COGS = Opening Inventory + Purchases – Closing Inventory. It appears in the trading account section of the income statement.
销售成本表示当期已售存货的直接成本。该公式将期初存货、采购和期末存货联系起来：销售成本 = 期初存货 + 本期采购 – 期末存货。它出现在损益表的购销部分。
By using this formula, a business can accurately match the cost of goods sold against the sales revenue they generated, following the matching principle. Closing inventory becomes next period’s opening inventory, creating a continuous chain.
运用该公式，企业可以遵循配比原则，将已售商品的成本与其所产生的销售收入准确配比。期末存货会成为下一期的期初存货，形成连续链条。
7. Net Profit Margin | 净利率
Net profit margin expresses net profit as a percentage of sales revenue, showing how much of each pound of sales ends up as profit. The formula is: Net Profit Margin = (Net Profit ÷ Sales Revenue) × 100.
净利率将净利润表示为销售收入的百分比，揭示每一英镑销售收入中有多少最终成为利润。计算公式为：净利率 = (净利润 ÷ 销售收入) × 100。
This percentage helps owners and managers compare profitability between different periods or with other businesses. A rising margin suggests the business is becoming more efficient at controlling expenses, while a falling margin may warn of rising costs.
该百分比有助于所有者和管理者在不同时期或与其他企业间比较盈利能力。利润率上升表明企业控制费用的效率在提高，而利润率下降则可能警示成本正在上涨。
8. Working Capital (Liquidity) | 营运资金（流动性）
Working capital measures a business’s ability to meet its short-term obligations using its short-term assets. It is calculated as: Working Capital = Current Assets – Current Liabilities. Current assets include cash, receivables and inventory; current liabilities include payables and short-term loans.
营运资金衡量企业利用其短期资产偿还短期负债的能力。计算公式为：营运资金 = 流动资产 – 流动负债。流动资产包括现金、应收账款和存货；流动负债包括应付账款和短期借款。
Positive working capital means the business has enough liquid assets to cover its debts falling due within one year. Negative working capital suggests potential liquidity problems, as the business may struggle to pay suppliers or lenders on time.
正的营运资金表明企业拥有足够的流动资产来覆盖一年内到期的债务。负的营运资金则暗示存在流动性问题，企业可能难以按时向供应商或贷款人付款。
9. Straight-Line Depreciation | 直线折旧法
Depreciation spreads the cost of a non-current asset (like machinery or vehicles) over its useful life. The straight-line method charges an equal amount each year: Annual Depreciation = (Cost – Residual Value) ÷ Useful Life (years).
折旧将非流动资产（如机器或车辆）的成本在其使用寿命内分摊。直线折旧法每年计提相等的折旧额：年折旧额 = (成本 – 残值) ÷ 使用年限（年）。
This method is straightforward and widely used. The residual value is the estimated amount the asset can be sold for at the end of its use. The annual depreciation charge reduces both the asset’s carrying value on the statement of financial position and the profit on the income statement.
该方法简单明了，被广泛采用。残值指资产在使用寿命结束时预计可出售的金额。年折旧费用会同时减少财务状况表上的资产账面价值，以及损益表上的利润。
10. The Matching Principle | 配比原则
The matching principle is a fundamental accounting concept that requires expenses to be recorded in the same accounting period as the revenues they help generate. For example, the cost of goods sold must be matched to the sale recorded in the same period.
配比原则是一项基本会计概念，它要求费用应在与其帮助产生的收入相同的会计期间内确认。例如，销售成本必须与同期记录的销售收入相配比。
This principle ensures that the income statement truly reflects the effort (costs) required to produce the period’s revenue. Accruals and prepayments adjustments at the end of a period are often needed to apply the matching principle correctly.
该原则确保损益表能够真实反映为产生当期收入所付出的代价（成本）。期末通常需要做应计和预付调整，才能正确应用配比原则。
11. Accruals Concept | 权责发生制概念
Under the accruals concept, transactions are recognised when they occur, not when cash is received or paid. Revenue is recorded when it is earned, and expenses when they are incurred, even if the cash settlement happens later.
根据权责发生制概念，交易是在实际发生时确认，而不是在收到或支付现金时。收入在赚取时记录，费用在发生时记录，即便现金结算发生在之后。
This contrasts with cash-based accounting, which only records transactions when cash changes hands. The accruals basis gives a more accurate picture of profit and financial position, and it is the method required by the accounting standards used in OCR assessments.
这与现金制会计形成对比，后者只在实际收付现金时才记录交易。权责发生制能更准确地反映利润和财务状况，也是 OCR 考试所采用的会计准则要求的方法。
12. Key Accounting Concepts | 关键会计概念
Business Entity Concept: The business is treated as completely separate from its owner(s). Only the business’s own transactions are recorded in its books; the owner’s personal assets and expenses are excluded.
企业个体概念： 企业被视作与其所有者完全独立的实体。只有企业自身的交易记录在账簿中，所有者的个人资产与费用不予纳入。
Going Concern Principle: It is assumed that the business will continue to operate in the foreseeable future. Therefore, assets are valued on a continuing-use basis rather than at their immediate sale or break-up value.
持续经营原则： 假定企业在可预见的未来将持续经营下去。因此，资产按持续使用价值计价，而非按其立即出售或清算价值计价。
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