Year 9 AQA Accounting: Formula & Theorem Quick Reference Guide | AQA九年级会计公式定理速查手册

📚 Year 9 AQA Accounting: Formula & Theorem Quick Reference Guide | AQA九年级会计公式定理速查手册

Master the essential equations and principles of Year 9 AQA Accounting with this concise quick reference guide. Each formula is explained clearly, followed by its Chinese translation to support bilingual learning. Use this handbook to sharpen your calculations and understand the logic behind every figure.

通过这本简明的速查手册，掌握 AQA 九年级会计的核心等式与原理。每个公式都附有清晰的解释和中文对应，帮助你强化计算能力，理解每一个数字背后的逻辑。

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1. The Accounting Equation | 会计等式

Every business transaction rests on one fundamental relationship. A company’s resources (assets) are always equal to the claims against those resources – from outside lenders (liabilities) and from the owner (equity).

每笔企业交易都建立在一个基本关系之上。公司的资源（资产）总是等于对这些资源的索取权——来自外部债权人（负债）和来自所有者（所有者权益）。

The equation is written as:

Assets = Liabilities + Equity

This must balance after every transaction, which is why it is called the ‘balance sheet equation’.

该等式写作：

资产 = 负债 + 所有者权益

每笔交易后该等式都必须平衡，因此它也被称作“资产负债表等式”。

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2. Double-Entry Principle: Debits = Credits | 复式记账原理：借方必等于贷方

The double-entry system records every transaction twice: once as a debit and once as a credit. The total amount entered on the debit side must always equal the total amount on the credit side.

复式记账法对每笔交易进行二次记录：一次记入借方，一次记入贷方。记入借方的总额必须始终等于记入贷方的总额。

This rule ensures that the accounting equation remains in balance. If debits do not equal credits, an error has occurred.

这一规则确保会计等式保持平衡。如果借方不等于贷方，则说明存在错误。

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3. Calculating Cost of Goods Sold (COGS) | 计算销售成本

Cost of goods sold represents the direct cost of the goods that were actually sold during a period. It is found by adjusting purchases for opening and closing inventory.

销售成本代表某一期间实际售出商品的直接成本。它通过用期初和期末存货调整本期进货得出。

The formula is:

Cost of Goods Sold = Opening Inventory + Purchases – Closing Inventory

Opening inventory is added because those goods were available for sale; closing inventory is subtracted because those goods remain unsold.

其公式为：

销售成本 = 期初存货 + 本期进货 – 期末存货

加上期初存货是因为这些商品可供出售；减去期末存货则因为它们尚未售出。

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4. Gross Profit Formula | 毛利润公式

Gross profit measures the profit a business makes after covering the direct cost of the goods it sells. It does not yet account for other operating expenses.

毛利润衡量企业扣除所售商品的直接成本后获得的利润。它尚未考虑其他经营费用。

The calculation is straightforward:

Gross Profit = Sales Revenue – Cost of Goods Sold

A positive gross profit is essential; otherwise the business cannot cover its overheads and interest.

计算公式非常简单：

毛利润 = 销售收入 – 销售成本

正的毛利润至关重要；否则企业无法弥补其间接费用和利息。

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5. Net Profit Formula | 净利润公式

Net profit is the ‘bottom line’ that remains after deducting all operating expenses, such as rent, salaries, and utilities, from gross profit. It also includes other income and expenses.

净利润是扣除所有经营费用（如租金、工资、水电费）后的“最终结果”。它还可能包含其他收益和费用。

The full formula for a simple income statement is:

Net Profit = Gross Profit – Total Expenses + Other Income

If total expenses exceed gross profit plus other income, the business makes a net loss.

简易利润表的完整公式为：

净利润 = 毛利润 – 总费用 + 其他收益

如果总费用超过毛利润加其他收益，企业就发生了净亏损。

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6. Current Ratio | 流动比率

The current ratio tests whether a business has enough short-term assets to cover its short-term debts (liabilities due within one year).

流动比率用于检验企业是否有足够的短期资产来偿还其短期债务（一年内到期的负债）。

The formula is:

Current Ratio = Current Assets ÷ Current Liabilities

A ratio of 2:1 is often considered healthy, but this can vary by industry. A ratio below 1 suggests liquidity problems.

公式为：

流动比率 = 流动资产 ÷ 流动负债

一般以 2:1 为健康水平，但不同行业有所差异。比率低于 1 则表明存在流动性问题。

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7. 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 – which may take time to sell – from current assets.

速动比率是更严格的流动性衡量指标，因为它从流动资产中剔除了可能需要一段时间才能售出的存货。

It is calculated as:

Quick Ratio = (Current Assets – Inventory) ÷ Current Liabilities

A ratio of 1:1 is generally acceptable, meaning the business can pay its current liabilities out of its most liquid assets.

计算公式为：

速动比率 = (流动资产 – 存货) ÷ 流动负债

通常可接受的比率为 1:1，意味着企业用其最具流动性的资产就能支付流动负债。

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8. Mark-up and Margin | 加成率与毛利率

Mark-up and margin both express gross profit as a percentage, but they use different bases. Understanding the difference is vital for pricing decisions.

加成率和毛利率都以百分比表示毛利润，但使用的基数不同。理解这一区别对定价决策至关重要。

Mark-up is based on cost:

Mark-up % = (Gross Profit ÷ Cost of Goods Sold) × 100

Margin is based on selling price:

Margin % = (Gross Profit ÷ Sales Revenue) × 100

If an item costs £80 and sells for £100, the mark-up is 25% while the margin is 20%.

加成率基于成本：

加成率% = (毛利润 ÷ 销售成本) × 100

毛利率基于售价：

毛利率% = (毛利润 ÷ 销售收入) × 100

如果一件商品成本为 80 英镑，售价为 100 英镑，则加成率为 25%，毛利率为 20%。

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9. Straight-Line Depreciation | 直线折旧法

Depreciation spreads the cost of a non-current asset over its useful life. The straight-line method charges an equal amount each year.

折旧将非流动资产的成本在其使用寿命内进行分摊。直线法每年计提相等的折旧额。

The annual depreciation charge is:

Annual Depreciation = (Cost – Residual Value) ÷ Useful Life

For example, a machine costing £5,000 with a residual value of £500 and a 5-year life has an annual depreciation of £900.

年折旧费用为：

年折旧额 = (成本 – 残值) ÷ 使用年限

例如，一台机器成本 5,000 英镑，残值 500 英镑，使用年限 5 年，则年折旧额为 900 英镑。

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10. Trade Discount and Cash Discount | 商业折扣与现金折扣

A trade discount is a reduction in the list price given to business customers before the sale is recorded. It is not entered in the accounting books; only the net price appears in the ledger.

商业折扣是在记录销售之前给予商业客户的价目表价格扣减。它不记入会计账簿；只有净价出现在分类账中。

A cash discount (or settlement discount) is offered to encourage early payment. It is recorded only if the customer pays within the discount period. A common term is ‘2/10, net 30’, meaning a 2% discount if paid within 10 days, otherwise the full amount is due in 30 days.

现金折扣（或结算折扣）是为了鼓励尽早付款而提供。只有当客户在折扣期内付款时才予以记录。常见的折扣条款如 ‘2/10, net 30’，表示 10 天内付款可享受 2% 折扣，否则 30 天内需全额支付。

The cash discount can be calculated as:

Cash Discount Amount = Net Invoice Amount × Discount Rate

现金折扣金额可计算为：

现金折扣额 = 发票净额 × 折扣率

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11. Bank Reconciliation Principle | 银行存款余额调节原则

Bank reconciliation explains the difference between the cash book balance and the bank statement balance. The key rule is that timing differences (unpresented cheques and deposits in transit) are adjusted to arrive at the true cash figure.

银行存款余额调节表解释了现金账余额与银行对账单余额之间的差异。关键原则是调整时间性差异（未兑现支票和在途存款），以得出真实的现金余额。

The adjusted bank statement balance is found by:

Adjusted Bank Balance = Bank Statement Balance + Deposits in Transit – Unpresented Cheques

Meanwhile, the adjusted cash book balance is:

Adjusted Cash Book Balance = Cash Book Balance + Bank Credits not yet recorded – Bank Charges not yet recorded

Both adjusted balances must be equal.

调整后的银行余额计算方法为：

调整后银行余额 = 银行对账单余额 + 在途存款 – 未兑现支票

同时，调整后的现金账余额为：

调整后现金账余额 = 现金账余额 + 尚未入账的银行收入 – 尚未入账的银行费用

两个调整后的余额必须相等。

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12. Trial Balance Rule | 试算平衡规则

A trial balance is a list of all ledger accounts and their balances at a particular date. The fundamental rule is that the sum of all debit balances must equal the sum of all credit balances.

试算表是在特定日期列示所有分类账账户余额的清单。其基本规则是：所有借方余额的合计数必须等于所有贷方余额的合计数。

If the trial balance totals are not equal, it indicates an error in recording, posting, or balancing. Common errors include transposition errors, single-sided entries, or incorrect addition. Even if the trial balance balances, some errors may still exist, such as an error of omission or commission.

如果试算表两方合计数不相等，则说明记录、过账或结账过程存在错误。常见错误包括数字错位、单边记账或加总错误。即使试算表平衡，仍可能存在某些错误，如漏记错误或入错账户错误。

Published by TutorHao | Accounting Revision Series | aleveler.com

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