📚 Year 8 WJEC Accounting: Formula & Theorem Quick Reference Guide | 8年级WJEC会计：公式定理速查手册
This quick reference guide brings together the essential formulas, equations, and accounting theorems that form the core of the Year 8 WJEC Accounting course. By learning these building blocks, you will be able to construct accurate financial statements, verify your bookkeeping, and begin analysing a business’s financial health. Use this page as your revision companion whenever you practise questions.
本速查手册汇集了8年级WJEC会计课程的核心公式、等式和会计定理。掌握这些基础模块，你将能够编制准确的财务报表、验证账簿记录，并开始分析企业的财务健康状况。在练习题目时，随时将本页作为复习伴侣。
1. The Accounting Equation | 会计恒等式
All of accounting rests on one simple idea: a business owns resources (assets) and owes amounts to others (liabilities) and to the owner (equity). The total value of the assets must always equal the total of liabilities plus owner’s equity. Double-entry bookkeeping exists solely to keep this equation in balance.
所有会计都建立在一个简单的理念之上：企业拥有资源（资产），同时欠他人的款项（负债）和所有者的款项（所有者权益）。资产的总价值必须始终等于负债加所有者权益的总额。复式记账存在的唯一目的就是维持这一等式的平衡。
Assets = Liabilities + Owner’s Equity
资产 = 负债 + 所有者权益
2. The Double-Entry Rule | 复式记账规则
Every transaction affects at least two accounts. For each transaction, the total value of debit entries must equal the total value of credit entries. This is the golden rule that keeps the accounting equation in balance.
每一笔交易至少影响两个账户。对于每一笔交易，借方分录的总金额必须等于贷方分录的总金额。这是维持会计恒等式平衡的黄金法则。
Common debit and credit rules for the main account types are shown below:
主要账户类型的常见借贷规则如下所示：
| Account type | Increase recorded as | Decrease recorded as |
|---|---|---|
| Assets | Debit | Credit |
| Liabilities | Credit | Debit |
| Owner’s equity (capital) | Credit | Debit |
| Revenue | Credit | Debit |
| Expenses | Debit | Credit |
Note that owner’s drawings decrease equity, so they are recorded as debits.
请注意，所有者提款会减少权益，因此提款记作借方。
3. The Trial Balance Condition | 试算平衡条件
A trial balance lists all the ledger account balances at a specific date. If double-entry has been applied correctly, the sum of accounts with debit balances will equal the sum of accounts with credit balances. This condition is the first check for arithmetical accuracy.
试算平衡表列示了特定日期所有分类账账户的余额。如果复式记账应用正确，借方余额账户的总和将等于贷方余额账户的总和。这一条件是对算术准确性的首要检查。
Total Debit Balances = Total Credit Balances
借方余额合计 = 贷方余额合计
4. The Expanded Accounting Equation | 扩展会计等式
When a business earns revenue and incurs expenses, owner’s equity changes. The expanded equation shows how profit (or loss) and drawings affect the basic accounting equation. This version is especially useful when preparing financial statements from a trial balance.
当企业赚取收入和发生费用时，所有者权益会发生变化。扩展等式展示了利润（或亏损）和提款如何影响基本会计等式。该版本在根据试算平衡表编制财务报表时特别有用。
Assets = Liabilities + Capital + (Revenue – Expenses) – Drawings
资产 = 负债 + 资本 + (收入 – 费用) – 提款
This can also be rearranged to show that closing capital equals opening capital plus net profit less drawings.
该等式也可重新排列，以表明期末资本等于期初资本加净利润减提款。
Closing Capital = Opening Capital + Net Profit – Drawings
期末资本 = 期初资本 + 净利润 – 提款
5. Profit Calculation | 利润计算
Profit measures the financial success of a business over a period. There are two key levels of profit: gross profit, which focuses on trading activity, and net profit, which accounts for all operating expenses.
利润衡量企业在一段时期内的财务成功。有两个关键的利润层次：毛利，关注贸易活动；以及净利润，考虑了所有营业费用。
Gross Profit = Sales Revenue – Cost of Goods Sold
毛利 = 销售收入 – 销售成本
Cost of goods sold is often calculated as: Opening inventory + Purchases – Closing inventory.
销售成本通常计算为：期初存货 + 进货 – 期末存货。
Net Profit = Gross Profit – Total Expenses
净利润 = 毛利 – 总费用
6. Income Statement (Profit and Loss) Structure | 利润表（损益表）结构
The income statement applies the profit formulas in a vertical format. It begins with revenue and deducts costs step by step to arrive at net profit. Although the layout may vary, the key sections are always the same.
利润表以垂直格式应用利润公式。它从收入开始，逐步扣除成本，最终得出净利润。尽管布局可能有所不同，但关键部分始终相同。
| Section | Calculation |
|---|---|
| Sales revenue | Total income from selling goods or services |
| Less: Cost of sales | (Opening inventory + Purchases – Closing inventory) |
| Gross profit | Sales – Cost of sales |
| Less: Expenses | Rent, wages, utilities, depreciation, etc. |
| Net profit | Gross profit – Total expenses |
The same structure applies whether the business is a sole trader or a small company, though larger businesses may have more detailed line items.
无论企业是独资经营者还是小型公司，该结构都适用，不过规模较大的企业可能拥有更详细的明细项目。
7. Balance Sheet Equation | 资产负债表等式
The balance sheet is a snapshot of the accounting equation at a specific point in time. It lists assets on one side and liabilities and equity on the other. The totals must be identical, confirming that the books are in balance.
资产负债表是会计恒等式在特定时间点的快照。它在一侧列示资产，另一侧列示负债和权益。总额必须相等，从而确认账簿平衡。
Total Assets = Total Liabilities + Total Equity
总资产 = 总负债 + 总权益
In a typical layout, non-current (fixed) assets are listed first, followed by current assets. Then current liabilities are shown, followed by non-current liabilities, and finally the capital section (which includes the closing capital figure from the statement of financial position workings).
在典型布局中，首先列示非流动（固定）资产，然后是流动资产。接着列示流动负债，然后是非流动负债，最后是资本部分（包含财务状况表计算中的期末资本数字）。
8. Gross Profit Margin | 毛利率
The gross profit margin expresses gross profit as a percentage of sales revenue. It shows how efficiently a business turns its sales into profit before meeting other expenses. A higher percentage generally indicates better control over production or purchasing costs.
毛利率将毛利表示为销售收入的百分比。它展示企业在承担其他费用之前，将销售转化为利润的效率。较高的百分比通常表明对生产或采购成本有更好的控制。
Gross Profit Margin = (Gross Profit ÷ Sales Revenue) × 100
毛利率 = (毛利 ÷ 销售收入) × 100
9. Net Profit Margin | 净利率
Net profit margin takes all expenses into account. It tells you what percentage of every pound of sales revenue remains as profit after all costs have been deducted. This is a crucial indicator of overall profitability.
净利率将所有费用都考虑在内。它告诉你，在扣除所有成本之后，每一英镑销售收入中还剩下多少比例作为利润。这是衡量整体盈利能力的关键指标。
Net Profit Margin = (Net Profit ÷ Sales Revenue) × 100
净利率 = (净利润 ÷ 销售收入) × 100
10. Working Capital | 营运资本
Working capital measures the short-term financial health of a business. It is the amount of liquid resources available to pay day-to-day bills and keep operations running smoothly. A positive figure means current assets exceed current liabilities.
营运资本衡量企业的短期财务健康状况。它是可用于支付日常账单和维持运营顺利进行的流动资源金额。正值意味着流动资产超过流动负债。
Working Capital = Current Assets – Current Liabilities
营运资本 = 流动资产 – 流动负债
A business that has too little working capital may struggle to meet its debts, while excessive working capital might suggest inefficient use of resources.
营运资本太少的企业可能难以偿还债务，而营运资本过多则可能表明资源利用效率低下。
11. Current Ratio | 流动比率
The current ratio compares total current assets with total current liabilities. It is a key liquidity ratio that tells you whether a business has enough short-term assets to cover its short-term debts. A ratio of around 1.5:1 to 2:1 is often considered healthy, but this varies by industry.
流动比率将流动资产总额与流动负债总额进行比较。这是一项关键的流动性比率，告诉你企业是否有足够的短期资产来覆盖其短期债务。1.5:1到2:1左右的比率通常被认为是健康的，但这因行业而异。
Current Ratio = Current Assets ÷ Current Liabilities
流动比率 = 流动资产 ÷ 流动负债
Express the answer as a ratio, for example 1.8:1, not as a percentage.
答案以比率形式表示，例如1.8:1，而非百分比。
12. Quick Ratio (Acid-Test Ratio) | 速动比率（酸性测试比率）
The quick ratio is a stricter measure of liquidity because it removes inventory from current assets. Inventory may take time to sell and turn into cash, so the acid-test ratio focuses on the most liquid assets: cash, bank balances, and trade receivables.
速动比率是一项更严格的流动性衡量指标，因为它从流动资产中剔除了存货。存货可能需要时间才能售出并转化为现金，因此酸性测试比率侧重于最具流动性的资产：现金、银行存款和应收账款。
Quick Ratio = (Current Assets – Inventory) ÷ Current Liabilities
速动比率 = (流动资产 – 存货) ÷ 流动负债
A quick ratio of 1:1 or above is typically viewed as satisfactory, showing the business can pay its immediate debts without selling inventory.
速动比率达到1:1或以上通常被视为令人满意，表明企业无需出售存货即可偿还其即时债务。
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