📚 Year 8 CAIE Accounting: Formula & Theorem Quick Reference Guide | 八年级CAIE会计：公式定理速查手册
This quick reference guide brings together the most important formulas, rules and accounting concepts you will meet in the Year 8 CAIE Accounting course. Use it to revise for tests, complete homework and build a solid foundation for IGCSE.
本速查手册汇集了八年级CAIE会计课程中最重要的公式、规则和会计概念。你可以用它来备考、完成作业，为IGCSE打下坚实基础。
1. The Accounting Equation | 会计等式
The accounting equation is the foundation of all double-entry bookkeeping. It shows that everything the business owns (assets) is financed by what it owes (liabilities) and the owner’s stake (equity).
会计等式是一切复式记账的基础。它表明企业拥有的一切（资产）都是由其欠款（负债）和所有者的投入（权益）提供资金的。
The basic equation is: Assets = Liabilities + Owner’s Equity. This must always hold true after every single transaction.
基本等式为：资产 = 负债 + 所有者权益。每笔交易后该等式都必须保持成立。
Owner’s equity can be expanded to show how profit and drawings affect the business: Closing Capital = Opening Capital + Capital Introduced + Net Profit – Drawings.
所有者权益可以进一步展开，反映利润和提款的影响：期末资本 = 期初资本 + 投入资本 + 净利润 – 提款。
In a statement of financial position, total assets always equal total equity plus total liabilities. If the two sides do not match, an error has been made.
在财务状况表中，总资产总是等于总权益加总负债。如果两边不相等，就说明存在错误。
2. Double-Entry Rules | 复式记账规则
Every transaction affects at least two accounts: one account is debited and another is credited, with the total debit amount always equal to the total credit amount.
每一笔交易至少影响两个账户：一个账户记借方，另一个账户记贷方，且借方总额始终等于贷方总额。
To increase an asset account, you make a debit entry; to decrease it, you make a credit entry. For liabilities and capital, the opposite applies – they increase on the credit side and decrease on the debit side.
要增加资产账户，需记借方；减少资产账户，则记贷方。负债和资本账户则相反——增加记贷方，减少记借方。
Income increases owner’s equity and is therefore recorded as a credit entry. Expenses decrease owner’s equity and are recorded as debit entries.
收入会增加所有者权益，因此记在贷方。费用会减少所有者权益，因此记在借方。
You can summarise the rules as: DEAD CLIC – Debit Expenses, Assets, Drawings; Credit Liabilities, Income, Capital.
你可以用口诀记忆：借方记费用、资产、提款；贷方记负债、收入、资本。
3. The Trial Balance | 试算平衡表
A trial balance is a list of all ledger account balances at a particular date. Its main purpose is to check the arithmetical accuracy of the double-entry records.
试算平衡表是某一日期所有分类账账户余额的列表。其主要目的是检查复式记账记录的算术准确性。
The total of all debit balances must equal the total of all credit balances. If the two totals are the same, the trial balance is said to ‘balance’.
所有借方余额的总和必须等于所有贷方余额的总和。如果两者相等，试算平衡表就实现了“平衡”。
A trial balance that balances does not guarantee there are no errors. Errors of omission, commission, principle, compensating errors and original entry errors may still exist.
试算平衡表平衡并不能保证没有错误。遗漏、记账、原则性错误、抵销错误及原始分录错误仍可能存在。
If the trial balance does not balance, you must look for a transposition error, a single-sided entry or an incorrect addition. The difference may give a clue.
如果试算平衡表不平衡，你需要查找数字错位、单边分录或加总错误。差额本身可能提供线索。
4. Income Statement Formulas | 利润表公式
The income statement measures the business’s financial performance over a period. It starts with sales revenue and deducts costs to arrive at net profit.
利润表衡量企业在一定时期内的财务业绩。它从销售收入开始，逐步扣减成本，得出净利润。
Gross profit is the profit made from buying and selling goods before other expenses. The formula is: Gross Profit = Sales Revenue – Cost of Goods Sold.
毛利是指在扣除其他费用之前，因买卖商品而赚取的利润。公式为：毛利 = 销售收入 – 销售成本。
Net profit is the final profit after all other operating expenses have been deducted from gross profit. It can be written as: Net Profit = Gross Profit – Total Operating Expenses.
净利润是从毛利中扣除所有其他经营费用后的最终利润。可写作：净利润 = 毛利 – 总经营费用。
Other income, such as rent received or discount received, is added to gross profit before deducting expenses. Careful classification is essential for accurate profit measurement.
其他收入，如租金收入或购货折扣，应在扣减费用之前加入毛利。准确分类对于正确计量利润至关重要。
5. Cost of Goods Sold | 销售成本
Cost of goods sold (COGS) represents the direct cost of the goods that were actually sold during the period. It is calculated by adjusting purchases for inventory changes.
销售成本（COGS）代表当期实际售出商品的直接成本。它通过对购货进行存货变动调整来计算。
The standard COGS formula is: Cost of Goods Sold = Opening Inventory + Net Purchases – Closing Inventory.
标准销售成本公式为：销售成本 = 期初存货 + 购货净额 – 期末存货。
Net purchases are calculated as purchases less returns outwards and discounts received, plus any carriage inwards (delivery cost of purchases). Carriage outwards is an expense, not part of COGS.
购货净额等于购货减去购货退出和购货折扣，再加上购货运费（购货运费）。销货运费是一项费用，不属于销售成本。
Goods taken by the owner for personal use (drawings of inventory) must be deducted from purchases and added to drawings, so that COGS only reflects goods sold to customers.
所有者提用商品（存货提款）必须从购货中扣除并加入提款，以确保销售成本仅反映出售给顾客的商品。
6. Statement of Financial Position | 财务状况表
The statement of financial position (balance sheet) shows the assets, liabilities and equity of the business at a specific point in time. It is a snapshot of the accounting equation.
财务状况表（资产负债表）列示企业在某一特定时点的资产、负债和权益。它是会计等式的一张快照。
Assets are divided into non-current assets (kept for more than one year) and current assets (cash or items expected to be turned into cash within one year). Liabilities are similarly divided into non-current and current.
资产分为非流动资产（持有超过一年）和流动资产（现金或预计在一年内变现的项目）。负债也类似地分为非流动和流动负债。
Working capital shows the liquid funds available for day-to-day operations: Working Capital = Current Assets – Current Liabilities.
营运资本显示可用于日常运营的流动资金：营运资本 = 流动资产 – 流动负债。
The equity section includes the opening capital, any additional capital introduced, net profit for the period and less drawings. The total of equity and liabilities always equals total assets.
权益部分包括期初资本、新增投入资本、当期净利润并减去提款。权益与负债的合计始终等于总资产。
7. Capital and Drawings | 资本与提款
Capital represents the owner’s financial interest in the business. It increases when the business makes a profit or the owner invests more money, and decreases when the owner withdraws cash or goods.
资本代表所有者对企业的财务权益。当企业盈利或所有者追加投资时资本增加，当所有者提取现金或商品时资本减少。
The movement on the capital account can be summarised as: Closing Capital = Opening Capital + Additional Capital + Net Profit – Drawings.
资本账户的变动可概括为：期末资本 = 期初资本 + 追加资本 + 净利润 – 提款。
Drawings are not an expense. They reduce the capital account directly and are recorded separately so that the total amount taken by the owner is clear.
提款不是费用。它直接减少资本账户，并单独记录，以便清晰显示所有者提取的总额。
If the owner draws out inventory for personal use, the goods must be recorded at cost price, and purchases are reduced accordingly in the COGS calculation.
如果所有者提取存货自用，必须按成本价记录商品，并在计算销售成本时相应减少购货。
8. Profitability Ratios | 盈利能力比率
Profitability ratios help measure how successfully a business is converting sales into profit. The two most common ratios are gross profit margin and net profit margin.
盈利能力比率有助于衡量企业将销售转化为利润的成功程度。最常用的两个比率是毛利率和净利率。
The gross profit margin is calculated as: Gross Profit Margin = (Gross Profit ÷ Sales Revenue) × 100%. It shows the percentage of each sales dollar left after covering the cost of goods.
毛利率计算方式：毛利率 = (毛利 ÷ 销售收入) × 100%。它显示扣除商品成本后，每1元销售收入剩余的百分比。
The net profit margin takes all expenses into account: Net Profit Margin = (Net Profit ÷ Sales Revenue) × 100%. It reveals the overall profitability after all costs.
净利率则考虑所有费用：净利率 = (净利润 ÷ 销售收入) × 100%。它揭示了扣除所有成本后的整体盈利水平。
A higher margin generally indicates better cost control or stronger pricing power. Changes from year to year should be investigated by looking at individual revenues and expenses.
较高的利润率通常表明成本控制较好或定价能力较强。年度间的变动应通过审视各项收入和费用来调查原因。
9. Liquidity Ratios | 流动性比率
Liquidity ratios assess the ability of a business to meet its short-term debts as they fall due. The two key ratios are the current ratio and the quick (acid-test) ratio.
流动性比率评估企业偿还到期短期债务的能力。两个关键比率是流动比率和速动（酸性测试）比率。
The current ratio formula is: Current Ratio = Current Assets ÷ Current Liabilities. A result of 1.5 to 2 is often considered satisfactory, but this depends on the industry.
流动比率公式为：流动比率 = 流动资产 ÷ 流动负债。结果在1.5至2之间通常被认为令人满意，但这取决于所处行业。
The quick ratio removes inventory, which is slower to convert into cash: Quick Ratio = (Current Assets – Inventory) ÷ Current Liabilities. A ratio close to 1 is normally acceptable.
速动比率剔除了变现较慢的存货：速动比率 = (流动资产 – 存货) ÷ 流动负债。接近1的比率通常可以接受。
An excessively high liquidity ratio might suggest that the business is not using its resources efficiently, while a very low ratio warns of possible cash flow problems.
流动性比率过高可能表明企业未能有效利用资源，而过低的比率则警示着潜在的现金流问题。
10. Depreciation – Straight-Line Method | 折旧——直线法
Depreciation is the systematic allocation of the cost of a non-current asset over its useful life. It matches the cost of the asset with the revenue it helps generate.
折旧是将非流动资产的成本在其使用寿命内进行系统分摊。它将资产成本与其帮助产生的收入相匹配。
The straight-line method charges an equal amount of depreciation each year. The annual depreciation expense is: Depreciation = (Cost – Residual Value) ÷ Useful Life.
直线法每年计提相等的折旧金额。年折旧费用为：折旧 = (成本 – 残值) ÷ 使用寿命。
The asset’s net book value is calculated as: Net Book Value = Cost – Accumulated Depreciation. It represents the asset’s carrying amount in the statement of financial position.
资产的账面净值计算为：账面净值 = 成本 – 累计折旧。它代表资产在财务状况表中的账面金额。
If an asset is bought or sold during the year, depreciation is charged only for the number of months the asset was in use (pro-rata basis).
若资产在年中买入或卖出，仅按资产实际使用的月份数计提折旧（按时间比例计算）。
11. Inventory Valuation Methods | 存货计价方法
When prices change, businesses must choose a method to cost inventory and COGS. The two common methods studied at this level are FIFO (first-in, first-out) and AVCO (average cost).
在价格变动时，企业必须选择存货和销售成本的计价方法。现阶段学习的两种常见方法是先进先出法（FIFO）和平均成本法（AVCO）。
FIFO assumes the oldest inventory units are sold first. In times of rising prices, FIFO results in a lower COGS and a higher closing inventory value, boosting gross profit.
先进先出法假设先购进的存货单位先售出。在物价上涨时期，FIFO会导致销售成本较低而期末存货价值较高，从而增加毛利。
AVCO calculates a weighted average cost per unit after each purchase. COGS and closing inventory are both valued at this average, smoothing out price fluctuations.
平均成本法在每次购货后计算加权平均单位成本。销售成本和期末存货均按此平均成本计价，从而平滑价格波动。
Consistency in the chosen valuation method is important. Changing methods can make profit comparisons between years misleading unless the change is disclosed.
保持所选计价方法的一贯性很重要。除非已披露变更，否则改变方法会使各年度间的利润比较产生误导。
12. Key Accounting Concepts | 关键会计概念
Accounting concepts are the basic rules and assumptions that underpin the preparation of financial statements. They ensure information is reliable and comparable.
会计概念是支撑财务报表编制的基本规则和假设。它们确保信息可靠且可比。
The going concern concept assumes the business will continue in operation for the foreseeable future. This justifies spreading the cost of non-current assets over their useful lives.
持续经营概念假定企业在可预见的未来将继续经营。这为将非流动资产成本在其使用年限内分摊提供了依据。
The accruals (matching) concept states that revenues and expenses are recorded in the period they are earned or incurred, not when cash changes hands. This gives a truer picture of profit.
应计（配比）概念指出，收入和费用应在赚取或发生的期间记录，而非在现金收付时。这能更真实地反映利润情况。
The prudence concept requires accountants to be cautious: they should not overstate assets or income, and should anticipate all foreseeable losses. Inventory is valued at the lower of cost and net realisable value.
谨慎性概念要求会计师保持审慎：不应高估资产或收入，并应对所有可预见的损失作出准备。存货按成本与可变现净值孰低计价。
The consistency concept demands that the same accounting methods be used from one period to the next, unless a change is justified and clearly disclosed.
一致性概念要求各期间使用相同的会计方法，除非有正当理由变更并明确披露。
The business entity concept keeps the owner’s personal transactions completely separate from the business records. The business is treated as a distinct legal entity.
企业主体概念将所有者的个人交易与业务记录完全分开。企业被视为一个独立的法律实体。
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