📚 Year 8 SQA Accounting: Formula & Theorem Quick Reference Handbook | Year 8 SQA 会计：公式定理速查手册
This quick reference handbook brings together all the essential formulas and theorems you need for Year 8 SQA Accounting. Whether you are preparing for class tests or just need a handy revision tool, each entry is presented with clear English and Chinese explanations to support your learning.
本速查手册汇集了 Year 8 SQA 会计所需的所有基本公式与定理。不论你是准备课堂测验，还是需要一个便捷的复习工具，每个条目都配有清晰的中英文解释，助力你的学习。
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 double-entry bookkeeping. Assets represent everything a business owns, liabilities are what the business owes, and owner’s equity is the residual interest of the owner. This equation must always remain in balance after every transaction.
会计等式是复式记账的基础。资产代表企业拥有的一切，负债代表企业欠下的债务，所有者权益则是所有者对企业的剩余索取权。每一笔交易之后，这个等式都必须始终保持平衡。
A practical way to remember this: if a business buys a delivery van with a bank loan, assets (van) increase, and liabilities (loan) increase by the same amount, keeping the equation balanced.
一个实用的记忆方法：如果企业用银行贷款购买一辆送货车，资产（货车）增加，负债（贷款）也增加相同金额，等式保持平衡。
2. Profit Calculation (Income Statement) | 利润计算（利润表）
Profit (or Loss) = Total Revenue – Total Expenses
利润（或亏损）= 总收入 – 总费用
Revenue is the income generated from selling goods or services. Expenses are the costs incurred to earn that revenue. When total revenue exceeds total expenses, the business earns a profit. If expenses are greater, it results in a loss.
收入是通过销售商品或服务产生的收益。费用是为赚取收入而发生的成本。当总收入超过总费用时，企业获得利润。如果费用大于收入，则产生亏损。
In SQA exercises, you will often construct a simple income statement for a sole trader, starting with Sales Revenue, deducting Cost of Sales to find Gross Profit, then subtracting other expenses to find Net Profit.
在 SQA 练习中，你经常会为个体经营者编制简单的利润表，从销售收入开始，减去销售成本得出毛利润，再扣除其他费用得出净利润。
3. Owner’s Equity Statement (Changes in Capital) | 所有者权益变动表
Closing Capital = Opening Capital + Additional Investment + Net Profit – Drawings
期末资本 = 期初资本 + 追加投资 + 净利润 – 提款
This formula connects the profit for the period with the owner’s financial interest in the business. Drawings represent money or assets taken out by the owner for personal use, and they reduce the capital, not the business’s profit directly.
该公式将当期利润与所有者对企业的财务权益联系起来。提款代表所有者因个人使用而取出的资金或资产，它们直接减少资本，而不是直接减少利润。
If a business starts the year with capital of £2,000, the owner injects an extra £500, net profit is £1,200, and drawings are £300, the closing capital will be £2,000 + £500 + £1,200 – £300 = £3,400.
如果一家企业年初资本为2,000英镑，所有者又投入500英镑，净利润为1,200英镑，提款为300英镑，则期末资本为2,000 + 500 + 1,200 – 300 = 3,400英镑。
4. Cost of Sales | 销售成本
Cost of Sales = Opening Inventory + Purchases – Closing Inventory
销售成本 = 期初存货 + 购货 – 期末存货
Cost of Sales shows the direct cost of the goods that were actually sold during the period. Inventory that remains unsold stays as a current asset on the statement of financial position, so we subtract closing inventory to match only the cost of goods sold.
销售成本反映当期实际售出商品的直接成本。未售出的存货仍然作为流动资产列示在财务状况表中，因此我们需要减去期末存货，以便只匹配已售商品的成本。
For example, opening inventory £800, purchases £1,500, closing inventory £600: cost of sales = £800 + £1,500 – £600 = £1,700.
例如，期初存货800英镑，购货1,500英镑，期末存货600英镑：销售成本 = 800 + 1,500 – 600 = 1,700英镑。
5. Gross Profit & Gross Profit Margin | 毛利润与毛利率
Gross Profit = Sales Revenue – Cost of Sales
毛利润 = 销售收入 – 销售成本
Gross Profit Margin = (Gross Profit ÷ Sales Revenue) × 100%
毛利率 = (毛利润 ÷ 销售收入) × 100%
Gross Profit measures the profit made from buying and selling goods before other expenses are deducted. The margin expresses this as a percentage of sales revenue, helping you compare performance over time or between businesses. A rising margin suggests better control of purchasing or pricing.
毛利润衡量的是在扣除其他费用之前，通过买卖商品获得的利润。毛利率将其表示为销售收入的百分比，有助于比较不同时期或不同企业之间的表现。毛利率上升表明企业在采购或定价方面控制得更好。
If sales revenue is £5,000 and cost of sales is £3,000, gross profit = £2,000 and gross profit margin = (2,000 ÷ 5,000) × 100% = 40%.
如果销售收入为5,000英镑，销售成本为3,000英镑，则毛利润=2,000英镑，毛利率=(2,000 ÷ 5,000) × 100% = 40%。
6. Net Profit & Net Profit Margin | 净利润与净利率
Net Profit = Gross Profit – Other Expenses
净利润 = 毛利润 – 其他费用
Net Profit Margin = (Net Profit ÷ Sales Revenue) × 100%
净利率 = (净利润 ÷ 销售收入) × 100%
Net Profit is what remains after paying all business expenses, such as rent, salaries, and electricity. The net profit margin shows how much of each pound of sales is left as profit after all costs. It is a key indicator of overall efficiency.
净利润是支付了所有业务费用（例如租金、工资和电费）之后的剩余部分。净利率显示每1英镑销售收入在扣除所有成本后剩下多少利润，是衡量整体效率的关键指标。
A business with sales of £10,000, gross profit of £4,500 and other expenses of £2,100 has net profit = £4,500 – £2,100 = £2,400. Net profit margin = (2,400 ÷ 10,000) × 100% = 24%.
一家企业销售收入10,000英镑，毛利润4,500英镑，其他费用2,100英镑，净利润=4,500 – 2,100 = 2,400英镑。净利率=(2,400 ÷ 10,000) × 100% = 24%。
7. Current Ratio (Liquidity) | 流动比率（流动性）
Current Ratio = Current Assets ÷ Current Liabilities
流动比率 = 流动资产 ÷ 流动负债
The current ratio measures a business’s ability to pay its short-term debts. A ratio above 1:1 is generally considered comfortable, meaning current assets exceed current liabilities. A ratio below 1 could indicate cash flow problems.
流动比率衡量企业偿还短期债务的能力。一般来说，比率高于1:1被认为是安全的，意味着流动资产超过流动负债。比率低于1可能表明存在现金流问题。
Working capital is closely related and is calculated as Current Assets – Current Liabilities. Positive working capital supports daily operations.
营运资金与此密切相关，计算公式为流动资产减去流动负债。正的营运资金支持日常运营。
8. Straight-Line Depreciation | 直线折旧法
Annual Depreciation = (Cost – Residual Value) ÷ Useful Life (years)
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 each year. The residual (scrap) value is the estimated amount the asset will be worth at the end of its useful life.
折旧将非流动资产成本在其使用寿命内进行分摊。直线法每年计提等额折旧。残值（报废价值）是资产在使用寿命结束时估计能收回的金额。
Example: A machine costs £6,500, has a residual value of £500 and a useful life of 5 years. Annual depreciation = (6,500 – 500) ÷ 5 = £1,200 per year.
示例：一台机器成本6,500英镑，残值500英镑，使用年限5年。年折旧额 = (6,500 – 500) ÷ 5 = 每年1,200英镑。
9. Break-Even Point (Units) | 盈亏平衡点（单位）
Break-Even Point (units) = Fixed Costs ÷ (Selling Price per Unit – Variable Cost per Unit)
盈亏平衡点（单位）= 固定成本 ÷ (单位售价 – 单位变动成本)
The break-even point is the level of sales where total revenue exactly equals total costs, resulting in zero profit or loss. The denominator, selling price minus variable cost, is known as the contribution per unit – the amount each unit contributes towards covering fixed costs.
盈亏平衡点是销售收入恰好等于总成本、利润为零的销售水平。分母（售价减去变动成本）被称为单位边际贡献——即每销售一单位产品用于弥补固定成本的金额。
If fixed costs are £3,000, selling price is £8 per unit and variable cost is £5 per unit, break-even = 3,000 ÷ (8 – 5) = 1,000 units.
如果固定成本为3,000英镑，单位售价8英镑，单位变动成本5英镑，盈亏平衡点 = 3,000 ÷ (8 – 5) = 1,000件。
10. Double-Entry Rules (Debit and Credit) | 复式记账规则（借方与贷方）
Every transaction affects at least two accounts. The double-entry system uses debits (Dr) and credits (Cr) so that the accounting equation remains balanced. The following table summarises the rules for increases:
每一笔交易至少影响两个账户。复式记账系统使用借方和贷方，以保证会计等式始终平衡。下表总结了增加时的记账规则：
| Account Type 账户类型 | Increase 增加记 | Decrease 减少记 |
|---|---|---|
| Assets 资产 | Debit 借方 | Credit 贷方 |
| Liabilities 负债 | Credit 贷方 | Debit 借方 |
| Owner’s Equity 所有者权益 | Credit 贷方 | Debit 借方 |
| Revenue 收入 | Credit 贷方 | Debit 借方 |
| Expenses 费用 | Debit 借方 | Credit 贷方 |
A handy mnemonic is ‘DEAD CLIC’: Debit Expenses, Assets, Drawings; Credit Liabilities, Income, Capital. When a business buys supplies for cash, debit Supplies (asset increase) and credit Cash (asset decrease).
一个实用的记忆口诀是 ‘DEAD CLIC’：费用、资产、提款增加记借方；负债、收入、资本增加记贷方。当企业用现金购买物料时，借记物料（资产增加），贷记现金（资产减少）。
11. Trial Balance Equivalence | 试算平衡的等量关系
Total Debit Balances = Total Credit Balances
全部借方余额合计 = 全部贷方余额合计
A trial balance lists all the ledger account balances at a particular date. If double-entry rules have been applied correctly, the sum of all debit balances will equal the sum of all credit balances. This equality does not prove that there are no errors, but it confirms that the books are arithmetically in balance.
试算表列示了某一特定日期所有分类账账户的余额。如果复式记账规则应用正确，所有借方余额的合计数将等于所有贷方余额的合计数。这种相等关系并不能证明完全没有错误，但它确认了账目在算术上是平衡的。
Common errors that are not revealed by a trial balance include omission of a transaction entirely, posting a correct amount to the wrong account, or making a compensating error.
试算表无法揭示的常见错误包括：完全遗漏一笔交易、将正确金额记入错误的账户，或出现抵消性错误。
12. Statement of Financial Position Link | 财务状况表的关联
Net Assets = Total Assets – Total Liabilities
净资产 = 总资产 – 总负债
The net assets figure calculated from the statement of financial position must equal the closing capital shown in the owner’s equity section. This linkage confirms that the balance sheet is perfectly aligned with the capital account, which itself has been updated for profit and drawings.
从财务状况表计算出的净资产数字必须与所有者权益部分显示的期末资本相等。这种关联证实了资产负债表与资本账户完全一致，而资本账户已根据利润和提款进行了更新。
Therefore, a quick check of accuracy is to ensure Assets – Liabilities = Closing Capital. If they differ, there is likely an error in the income statement, capital account or the statement of financial position itself.
因此，检验准确性的一个快速方法是确保资产 – 负债 = 期末资本。如果不相等，则利润表、资本账户或财务状况表本身很可能存在错误。
Published by TutorHao | Accounting Revision Series | aleveler.com
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