📚 Year 8 SQA Accounting: Formulas & Principles Quick Reference Handbook | Year 8 SQA 会计：公式定理速查手册
This reference guide brings together the essential formulas and principles you will encounter in Year 8 SQA Accounting. Use it to check a calculation, clarify a concept or build confidence before assessments. Each section explains the idea in plain English and provides the key formula, followed by a matching explanation in Chinese to help bilingual learners and international students master the material effectively.
本速查手册汇总了 Year 8 SQA 会计课程中会遇到的核心公式与原理。你可以用它核对计算、厘清概念，或在评估前温习巩固。每个小节先用简洁的英文解释概念并给出关键公式，再匹配中文讲解，帮助双语学习者和国际学生高效掌握内容。
1. The Accounting Equation | 会计等式
The accounting equation underpins the entire double-entry system. It states that everything the business owns (assets) is funded either by borrowing (liabilities) or by the owner’s investment (equity). This equation must always balance.
会计等式支撑着整个复式记账体系。它表明企业拥有的一切（资产）要么通过借款（负债）获得，要么来自业主投入（所有者权益）。该等式必须始终保持平衡。
Assets = Liabilities + Equity
Any change in assets must be matched by an equal change on the other side of the equation. This principle is used to check whether every transaction has been recorded correctly.
资产的任何变动都必须在等式的另一侧引起同等变动。这一原理可用于检查每笔交易是否被正确记录。
2. Double-Entry Principle | 复式记账原理
For every transaction, a debit entry must have a corresponding credit entry of the same total amount. Debits increase assets and expenses, while credits increase liabilities, equity and income. Remembering the basic rules helps you decide which account to debit and which to credit.
每笔交易都必须有一个同等金额的借方分录和一个对应的贷方分录。借方增加资产和费用，贷方增加负债、所有者权益和收入。记住这些基本规则可以帮助你确定借记和贷记哪个账户。
Total Debits = Total Credits
If you ever find that total debits do not equal total credits, you know there is an error in the ledger. The double-entry principle ensures the accounting equation stays in balance after every entry.
一旦发现借方合计与贷方合计不相等，就说明分类账中存在错误。复式记账原理确保每次分录后会计等式依然平衡。
3. The Trial Balance | 试算平衡表
A trial balance lists all the ledger account balances at a particular date. Its purpose is to test the arithmetic accuracy of the double-entry records. If debits equal credits, the books are said to ‘balance’, but this does not prove that all entries are correct.
试算平衡表列示了某个特定日期所有分类账户的余额，目的是检验复式记录的算术准确性。如果借方合计等于贷方合计，就称账簿“平衡”，但这并不能证明所有分录都是完全正确的。
Sum of debit balances = Sum of credit balances
Common errors that the trial balance can reveal include single-sided entries and addition mistakes. Errors of omission or principle may still hide in a balanced trial balance, so careful checking is always needed.
试算平衡表能揭示的常见错误包括单边分录和加总差错。遗漏错误或原则性错误仍可能隐藏在平衡的试算表中，因此始终需要仔细核对。
4. Income Statement (Profit & Loss) Formula | 利润表公式
The income statement shows whether the business made a profit or a loss over a period. It lists revenue first, subtracts the cost of goods sold to find gross profit, and then deducts all other expenses to arrive at net profit.
利润表反映企业在一段时期内的盈利或亏损情况。它先列示收入，减去销售成本得到毛利，再扣除所有其他费用得出净利润。
Net Profit = Revenue – Total Expenses
Here, total expenses include the cost of sales as well as operating expenses such as rent, wages and utilities. A positive net profit means the business earned more than it spent.
这里的总费用既包括销售成本，也包括租金、工资、水电等营业费用。净利润为正，表示企业赚的比花的多。
5. Statement of Financial Position (Balance Sheet) Formula | 资产负债表公式
The statement of financial position shows what a business owns and owes at a specific moment. It is built directly from the accounting equation and separates assets, liabilities and equity into clear sections.
财务状况表展示企业在某个特定时刻的资产与负债状况。它直接从会计等式衍生而出，将资产、负债和所有者权益分为清晰的部分。
Assets = Liabilities + Equity
Non-current assets (like machinery) and current assets (like cash) are listed on one side, while capital, drawings, and liabilities appear on the other. The totals of the two sides must match.
非流动资产（如机器）和流动资产（如现金）列在一侧，资本、提款和各种负债列在另一侧。两侧的合计必须相等。
6. Gross Profit & Gross Margin | 毛利与毛利率
Gross profit is the difference between sales revenue and the direct cost of the goods sold. It indicates how efficiently a business is producing or purchasing its products before accounting for overheads.
毛利是销售收入减去已售商品直接成本后的差额。它表明企业在考虑间接费用之前生产或采购产品的效率。
Gross Profit = Sales Revenue – Cost of Goods Sold
Gross profit margin expresses gross profit as a percentage of revenue. A higher margin means the business keeps more from each pound of sales to cover other expenses and generate profit.
毛利率将毛利表示为收入的百分比。毛利率越高，意味着企业从每英镑销售额中保留越多的金额来覆盖其他费用并创造利润。
Gross Margin % = (Gross Profit ÷ Revenue) × 100
7. Net Profit & Net Profit Margin | 净利与净利率
Net profit is what remains after all operating expenses, interest and tax have been deducted. It is the true ‘bottom-line’ figure that the owner can either keep in the business or withdraw.
净利润是扣除所有营业费用、利息和税金之后的剩余金额，是真正的“底线”数字，业主可以将其留存于企业或提取自用。
Net Profit = Gross Profit – Operating Expenses
Net profit margin compares net profit to revenue. It shows what percentage of each sales pound ends up as profit. Investors and lenders pay close attention to this figure.
净利率将净利润与收入进行比较，显示每英镑销售额中有多大比例最终成为利润。投资者和贷款人非常关注这一指标。
Net Profit Margin % = (Net Profit ÷ Revenue) × 100
8. Mark-up vs Margin | 成本加成率与利润率
Mark-up and margin are two ways of looking at the relationship between cost price and selling price. Mark-up is the amount added to cost to determine the selling price, expressed as a percentage of the cost. Margin is the gross profit expressed as a percentage of the selling price.
成本加成率和利润率是考察成本价与售价关系的两种方式。成本加成率是在成本基础上加上的金额，以成本百分比表示；利润率则是毛利占售价的百分比。
Mark-up % = (Gross Profit ÷ Cost of Goods Sold) × 100
Margin % = (Gross Profit ÷ Sales) × 100
For the same transaction, mark-up percentage is always higher than the margin percentage. Being able to convert between the two is useful when some information is missing.
在同一笔交易中，成本加成率总是高于利润率。能够在这两者之间相互转换，在部分信息缺失时非常有用。
9. Current Ratio & Working Capital | 流动比率与营运资金
Liquidity measures how easily a business can pay its short-term debts. The current ratio compares current assets to current liabilities and gives a quick picture of short-term financial health.
流动性衡量企业偿还短期债务的难易程度。流动比率将流动资产与流动负债进行比较，可以快速反映短期财务健康状况。
Current Ratio = Current Assets ÷ Current Liabilities
Working capital shows the net amount of day-to-day funds available. A positive figure is essential for keeping the business running smoothly.
营运资金显示日常可用的净资金额。正值对于保持企业平稳运营至关重要。
Working Capital = Current Assets – Current Liabilities
10. Return on Capital Employed (ROCE) | 资本回报率
ROCE measures how effectively a business uses the funds invested by its owners and long-term lenders. It is a key indicator of profitability and efficiency from an investor’s perspective.
资本回报率衡量企业利用业主和长期贷款人投入资金的有效程度，是投资者眼中盈利能力和效率的关键指标。
ROCE % = (Net Profit before Interest and Tax ÷ Capital Employed) × 100
Capital employed is usually calculated as total assets minus current liabilities, or as equity plus long-term liabilities. A higher ROCE suggests the business is generating strong returns on the money entrusted to it.
所用资本通常按总资产减去流动负债计算，或者按所有者权益加长期负债计算。资本回报率越高，表明企业为所托付的资金创造了丰厚的回报。
11. Trade Discount & Cash Discount | 商业折扣与现金折扣
Discounts affect both the income statement and the actual cash received. Trade discount is a reduction in the list price given to certain customers, often for bulk purchases. It is never recorded in the ledger. Cash discount is offered to encourage prompt payment and is recorded as an expense or income reduction.
折扣既影响利润表也影响实际收到的现金。商业折扣是给予特定客户（通常因批量购买）的标价减让，永远不入账。现金折扣为鼓励立即付款而提供，并记作费用或收入减少。
Net Invoice Amount = List Price – Trade Discount
Cash Discount Allowed (expense) = Amount due × Discount rate
Understanding the difference is important when calculating the final amount the customer pays and the net sale the business records.
理解两者的区别，对于计算客户最终支付的金额和企业记录的净销售额非常重要。
12. Basic Cost Classification | 基本成本分类
Costs can be split into fixed and variable categories. Fixed costs stay the same regardless of output (e.g. rent), while variable costs change in direct proportion to production or sales (e.g. raw materials).
成本可分为固定成本和变动成本。固定成本无论产出如何都保持不变（如租金），而变动成本则与产量或销量直接成正比变化（如原材料）。
Total Cost = Fixed Costs + (Variable Cost per Unit × Number of Units)
This classification helps with break-even analysis and pricing decisions. A business that understands its cost structure can better predict how profit will change as output rises or falls.
这种分类有助于盈亏平衡分析和定价决策。了解自身成本结构的企业，能更好地预测利润如何随产量的增减而变化。
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