📚 Year 9 AQA Accounting Formula & Theorem Quick Reference Handbook | Year 9 AQA 会计公式定理速查手册
This quick reference handbook assembles the essential formulas and theorems you will encounter in the Year 9 AQA Accounting curriculum. Use it as a daily companion when working through exercises, completing homework, or preparing for end‑of‑topic tests. Each entry is presented with its English explanation followed immediately by the Chinese equivalent, helping you build bilingual fluency in accounting terminology.
本速查手册汇集了 Year 9 AQA 会计课程中会遇到的必记公式与定理。你可以把它当作日常练习、家庭作业或章节测试复习的好帮手。每个条目都采用英语解释后紧跟中文翻译的编排方式，帮助你建立中英双语会计术语的流利度。
1. The Accounting Equation | 会计等式
The accounting equation is the foundation of double‑entry bookkeeping. It states that a business’s resources (assets) are always equal to the claims against those resources (liabilities plus owner’s equity).
会计等式是复式记账法的基础。它表明企业的资源（资产）总是等于对这些资源的要求权（负债加业主权益）。
Assets = Liabilities + Equity
资产 = 负债 + 所有者权益
Every transaction affects at least two accounts and keeps this equation in balance. When a business borrows money from a bank, assets (cash) increase and liabilities (bank loan) increase by the same amount, preserving equality.
每一笔交易都至少影响两个账户并保持该等式平衡。当企业从银行借款时，资产（现金）增加，负债（银行借款）等额增加，从而维持等式成立。
2. The Expanded Accounting Equation | 扩展会计等式
When a firm begins trading, revenue, expenses and drawings enter the picture. The expanded accounting equation links the income statement to the statement of financial position.
当企业开始营业时，收入、费用和提款就出现了。扩展会计等式将损益表与财务状况表联系起来。
Assets = Liabilities + Capital + Revenue – Expenses – Drawings
资产 = 负债 + 资本 + 收入 – 费用 – 提款
Revenue increases equity, while expenses and drawings reduce it. Rearranging this helps to derive the income statement and to understand why profit is not just cash in the bank.
收入增加权益，而费用和提款减少权益。重新整理此式有助于推导利润表，并理解为什么利润不等于银行里的现金。
3. Double‑Entry Principle | 复式记账原则
For every debit entry there must be a corresponding credit entry of equal amount. This rule ensures the ledger always balances and errors can be traced efficiently.
每一笔借方分录都必须有一笔等额的贷方分录相对应。这条规则保证分类账总是平衡的，并能有效追踪差错。
Debit means an entry on the left side of a T‑account. Credit means an entry on the right side. Assets and expenses increase with debits; liabilities, capital and revenue increase with credits.
借方指T型账户左边的记录。贷方指右边的记录。资产和费用借方增加；负债、资本和收入贷方增加。
-
When cash is received from a customer, debit Cash (asset ↑) and credit Sales Revenue (revenue ↑).
-
当收到客户现金时，借记现金（资产↑），贷记销售收入（收入↑）。
-
When paying rent, debit Rent Expense (expense ↑) and credit Cash (asset ↓).
-
当支付租金时，借记租金费用（费用↑），贷记现金（资产↓）。
4. Trial Balance Rule | 试算平衡表规则
After all ledger accounts are balanced, a trial balance is drawn up. The total of all debit balances must equal the total of all credit balances.
在所有分类账余额结出后，编制试算平衡表。全部借方余额的合计必须等于全部贷方余额的合计。
Total Debits = Total Credits
借方合计 = 贷方合计
If the two totals disagree, it indicates an arithmetical error, a one‑sided entry or a mis‑posting. However, some errors, such as compensating errors or errors of principle, may still leave the trial balance in agreement.
如果两个合计数不一致，说明存在算术错误、单边分录或过账错误。但是，某些差错，如抵销性差错或原则性差错，仍可能使试算平衡表平衡。
5. Profit Calculation | 利润计算
Profit is measured in two stages. Gross profit shows the return from buying and selling goods before other expenses. Net profit is the final profit after deducting all operating costs.
利润分两步计量。毛利反映扣除其他费用前买卖商品获得的回报。净利是扣除所有经营成本后的最终利润。
Gross Profit = Revenue – Cost of Sales
毛利 = 营业收入 – 销售成本
Net Profit = Gross Profit – Expenses
净利 = 毛利 – 费用
Expenses include rent, wages, advertising, depreciation and other administrative or selling costs. Interest payments and taxation are usually deducted after net profit from operations is calculated, but in Year 9 exercises they are often treated as a separate line.
费用包括租金、工资、广告费、折旧以及其他行政管理或销售费用。利息和税款通常在计算经营净利后扣除，但在 Year 9 练习中常被列为单独项目。
6. Cost of Goods Sold Formula | 销售成本公式
Cost of sales is the direct cost of the goods that have been sold during the period. It is not simply purchases; opening and closing inventory must be accounted for.
销售成本是当期已售商品的直接成本。它不仅仅是采购额，还必须考虑期初和期末存货。
Cost of Sales = Opening Inventory + Purchases – Closing Inventory
销售成本 = 期初存货 + 本期购货 – 期末存货
If closing inventory were omitted, cost of sales would be overstated and gross profit understated. A physical inventory count is essential to determine the closing inventory figure.
若遗漏期末存货，销售成本会被高估而毛利被低估。实物盘点对于确定期末存货数字至关重要。
7. Gross Profit Margin | 毛利率
The gross profit margin expresses gross profit as a percentage of revenue. It measures how efficiently a business controls its direct costs or marks up its goods.
毛利率将毛利表示为营业收入的百分比，用以衡量企业控制直接成本或商品加价的效率。
Gross Profit Margin = (Gross Profit ÷ Revenue) × 100%
毛利率 = (毛利 ÷ 营业收入) × 100%
A rising gross margin may indicate strong purchasing power or successful premium pricing, while a falling margin could signal rising supplier costs or heavy discounting.
毛利率上升可能表明采购能力强或溢价策略成功，而毛利率下降可能预示着供应商成本上升或大幅折扣。
8. Net Profit Margin | 净利率
Net profit margin reveals what percentage of each pound of revenue ends up as profit after all expenses are paid. It is a key indicator of overall cost control.
净利率显示扣除全部费用后每一英镑营业收入最终变为多少利润。这是衡量整体成本控制的关键指标。
Net Profit Margin = (Net Profit ÷ Revenue) × 100%
净利率 = (净利 ÷ 营业收入) × 100%
A firm can improve its net margin either by increasing gross margin or by controlling overheads such as rent, administration salaries and utility bills.
企业可通过提高毛利率或控制租金、行政工资、水电费等间接费用来改善净利率。
9. Current Ratio | 流动比率
The current ratio assesses whether a business has enough short‑term assets to cover its short‑term debts. It is a liquidity measure and is often expressed as a ratio to 1.
流动比率评估企业是否有足够的短期资产来偿还短期债务。它是一种流动性指标，通常表示为比1的形式。
Current Ratio = Current Assets ÷ Current Liabilities
流动比率 = 流动资产 ÷ 流动负债
A ratio between 1.5 and 2 is generally considered healthy, but the ideal figure depends on the industry. Too low a ratio may lead to cash‑flow problems; too high may indicate idle cash or excess inventory.
一般认为1.5至2之间是健康的比率，但理想值取决于行业。比率太低可能导致现金流问题；太高则可能表明资金闲置或存货过多。
10. Quick Ratio (Acid Test) | 速动比率（酸性测试）
The quick ratio is a stricter liquidity test because it excludes inventory, which is not always easy to turn into cash quickly.
速动比率是更严格的流动性测试，因为它剔除了不一定能快速变现的存货。
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 slightly above is typically regarded as satisfactory, showing that the firm can meet its immediate debts without relying on inventory sales.
速动比率达到1:1或略高通常被视为令人满意，表明企业无需依赖存货销售即可偿付即刻到期的债务。
11. Straight‑Line Depreciation | 直线折旧法
Non‑current assets lose value over time owing to use, wear and tear or obsolescence. The straight‑line method spreads the cost evenly over the asset’s useful life.
非流动资产会因使用、磨损或过时而逐渐贬值。直线法将成本在资产使用年限内平均分摊。
Annual Depreciation = (Cost – Residual Value) ÷ Useful Life
年折旧额 = (原值 – 残值) ÷ 使用年限
For example, a machine costing £10,000 with a residual value of £1,000 and a life of 5 years gives an annual depreciation charge of £1,800. This charge appears as an expense in the income statement and reduces the asset’s carrying value in the statement of financial position.
例如，一台机器原值10,000英镑，残值1,000英镑，使用年限5年，则每年折旧费用为1,800英镑。该费用在利润表中列支，并减少资产负债表中该资产的账面价值。
12. Inventory Valuation – FIFO and AVCO | 存货估值 – 先进先出法与加权平均法
When prices change over a period, the method used to value closing inventory affects both gross profit and the inventory figure on the statement of financial position.
当价格在一段时期内变化时，用来对期末存货进行估值的方法会影响毛利和资产负债表上的存货数字。
FIFO (First‑In, First‑Out) assumes the oldest inventory is sold first. Closing inventory is valued at the most recent purchase prices, so in times of rising prices it gives a higher inventory value and a lower cost of sales.
FIFO（先进先出法）假设最早的存货最先售出。期末存货按最近采购价格估值，因此在物价上涨时期会给出较高的存货价值和较低的销售成本。
AVCO (Average Cost) recalculates a weighted average cost each time a new purchase is made. Both closing inventory and cost of sales are based on that average, smoothing out price fluctuations.
AVCO（加权平均成本法）每次新采购时都重新计算加权平均成本。期末存货和销售成本都基于该平均成本，能平滑价格波动。
13. Break‑Even Point | 盈亏平衡点
The break‑even point is the level of sales at which total revenue equals total costs, resulting in neither profit nor loss. It is a vital planning tool for start‑ups and new product launches.
盈亏平衡点是指总收入等于总成本的销售水平，此时既不盈利也不亏损。它是初创企业和新产品发布的重要规划工具。
Break‑Even (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 denominator is called contribution per unit. Once the break‑even point is passed, each additional sale contributes directly to profit.
分母被称为单位贡献。一旦超过盈亏平衡点，每增加一单位销售就直接贡献利润。
Contribution per unit can also be expressed as: Contribution = Selling Price – Variable Cost.
单位贡献也可表示为：贡献 = 售价 – 变动成本。
To calculate the break‑even point in sales value, multiply the break‑even units by the selling price per unit.
要计算盈亏平衡点的销售额，将盈亏平衡单位数乘以单位售价即可。
14. Trade Receivables and Payables Collection Periods | 应收与应付账款周转天数
These two ratios measure how quickly a business collects money from its credit customers and how long it takes to pay its suppliers.
这两个比率衡量企业向赊销客户收款的快慢，以及向供应商付款的速度。
Receivables Collection Period = (Trade Receivables ÷ Credit Sales) × 365 days
应收账款周转天数 = (应收账款 ÷ 赊销收入) × 365 天
Payables Payment Period = (Trade Payables ÷ Credit Purchases) × 365 days
应付账款周转天数 = (应付账款 ÷ 赊购额) × 365 天
A short receivables collection period signals good credit control; a long one may indicate cash tied up in unpaid invoices. A longer payables period can help cash flow, but excessive delays may strain relationships with suppliers.
应收账款周转天数短意味着良好的赊销控制；时间长则可能表明资金被未付发票占用。应付账款周转天数较长有助于现金流，但过度拖延可能影响与供应商的关系。
15. Return on Capital Employed (ROCE) | 资本回报率
ROCE measures how efficiently a business generates profit from the money invested in it. It is one of the most watched ratios by owners and investors.
ROCE 衡量企业从投入的资本中创造利润的效率。这是所有者和投资者最关注的比率之一。
ROCE = (Net Profit ÷ Capital Employed) × 100%
资本回报率 = (净利 ÷ 已用资本) × 100%
Capital employed is usually calculated as total assets minus current liabilities, which equals shareholders’ equity plus long‑term debt. A higher ROCE suggests the business is using its resources effectively.
已用资本通常按总资产减去流动负债计算，等于股东权益加长期债务。ROCE 高表明企业有效利用其资源。
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