Year 9 Cambridge Accounting: Quick Reference Handbook of Formulas and Theorems | Year 9 Cambridge 会计：公式定理速查手册

📚 Year 9 Cambridge Accounting: Quick Reference Handbook of Formulas and Theorems | Year 9 Cambridge 会计：公式定理速查手册

Welcome to your essential quick reference guide for Year 9 Cambridge Accounting. This handbook brings together all the key formulas, rules, and accounting principles you need to master for your studies. Each section presents concepts in clear English and Chinese, helping you revise efficiently and build a solid foundation in accounting.

欢迎使用 Year 9 Cambridge 会计核心公式定理速查手册。本手册汇总了你需要掌握的所有关键公式、规则和会计原则。每个部分均以清晰的英文和中文呈现，帮助你高效复习，为会计学习打下坚实基础。

1. The Accounting Equation | 会计等式

The fundamental accounting equation is the backbone of the double-entry system. It states that a business’s resources (assets) are always financed by either liabilities or the owner’s equity. The equation must always balance, reflecting that every transaction has a dual effect.

基本会计等式是复式记账系统的基石。它表明企业的资源（资产）始终由负债或所有者权益提供资金。该等式必须始终保持平衡，体现每笔交易都具有双重影响。

Assets = Liabilities + Owner’s Equity

资产 = 负债 + 所有者权益

Any change in one component of the equation will cause an equal change in another component, ensuring the balance is maintained. For example, purchasing an asset with cash increases one asset and decreases another, leaving total assets unchanged.

等式中任何一个组成部分的变化都会引起另一个组成部分的等额变化，从而保持平衡。例如，用现金购买资产会使一项资产增加、另一项资产减少，总资产不变。

2. Double-Entry Rules | 复式记账规则

Double-entry bookkeeping requires every financial transaction to be recorded in at least two accounts: one account is debited and another is credited. The total amounts debited must always equal the total amounts credited. This system provides a complete record and helps detect errors.

复式记账要求每笔财务交易至少记录在两个账户中：一个账户借记，另一个账户贷记。借记总额必须始终等于贷记总额。该系统提供了完整的记录并有助于发现错误。

The rules for debits and credits depend on the type of account:

借记和贷记的规则取决于账户类型：

Remember the mnemonic ‘DEAD CLIC’ – Debit Expenses, Assets, Drawings; Credit Liabilities, Income, Capital. This will help you apply the rules consistently.

记住助记词“DEAD CLIC”——费用、资产、提款记借方；负债、收入、资本记贷方。这有助于你始终如一地应用规则。

3. Trial Balance | 试算平衡表

A trial balance is a list of all ledger accounts and their balances at a particular date. It is prepared to check the arithmetical accuracy of the double-entry records. The total of debit balances must equal the total of credit balances. If they do not agree, there is an error in the books.

试算平衡表是特定日期所有分类账账户及其余额的列表。编制试算平衡表是为了检查复式记录的计算准确性。借方余额合计必须等于贷方余额合计。如果不相等，则账簿中存在错误。

Total Debit Balances = Total Credit Balances

借方余额合计 = 贷方余额合计

A balanced trial balance is a good indicator but does not guarantee that there are no errors; some errors (such as omission, commission, or compensating errors) do not affect the trial balance.

平衡的试算平衡表是一个良好指标，但不能保证没有错误；某些错误（如遗漏错误、记账错误或抵消错误）不会影响试算平衡表。

4. Income Statement (Profit and Loss) | 利润表（损益表）

The income statement shows the financial performance of a business over a period. It calculates the profit or loss by matching revenue earned with expenses incurred. The key formula for gross profit is Sales less Cost of Sales, and net profit is gross profit less other operating expenses.

利润表显示企业在一段时期内的财务业绩。它通过将赚取的收入与发生的费用相配比来计算利润或亏损。毛利润的关键公式是销售收入减去销售成本，净利润是毛利润减去其他营业费用。

Gross Profit = Revenue − Cost of Sales

毛利润 = 收入 − 销售成本

Net Profit = Gross Profit − Other Operating Expenses

净利润 = 毛利润 − 其他营业费用

Cost of sales includes opening inventory, purchases, carriage inwards, and closing inventory. The formula is: Opening Inventory + Purchases – Closing Inventory. This is used to find the cost of goods sold.

销售成本包括期初存货、购货、购货运费以及期末存货。公式为：期初存货 + 购货 −

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