📚 Year 9 CCEA Accounting: Formula & Theorem Quick Reference Handbook | 九年级CCEA会计：公式定理速查手册
Welcome to your go-to quick reference handbook for all the essential formulas and rules you will encounter in Year 9 CCEA Accounting. This guide breaks down each concept with simple explanations and clear formulas, helping you to build a solid foundation in bookkeeping and financial literacy. Mastering these building blocks is the first step towards keeping accurate accounts and making sense of business finance.
欢迎使用这本为你准备的九年级CCEA会计核心公式定理速查手册。本指南用简单明了的解释和清晰的公式帮你逐一攻破每个知识点，为你打下簿记和财务素养的坚实基础。掌握这些基本构件，就是你准确记账、理解企业财务的第一步。
1. The Accounting Equation | 会计等式
The Accounting Equation is the very foundation of double-entry bookkeeping. It states that everything a business owns (assets) is financed either by borrowing (liabilities) or by the owner’s investment (capital). No matter what transactions take place, this equation must always remain in balance.
会计等式是复式记账法的基石。它表明企业拥有的所有资产要么是通过借款（负债）获得资金，要么是通过业主投资（资本）获得资金。无论发生何种交易，这个等式都必须始终保持平衡。
Assets = Liabilities + Capital
资产 = 负债 + 资本
Assets include cash, inventory, equipment and amounts owed to the business by customers. Liabilities include bank loans, overdrafts and money owed to suppliers. Capital represents the owner’s stake in the business and is also often called owner’s equity.
资产包括现金、存货、设备以及客户欠企业的款项。负债包括银行贷款、透支和欠供应商的款项。资本代表业主在企业的权益，通常也称为所有者权益。
For example, if a business has total assets of £15,000 and liabilities of £5,000, the capital must be £10,000. Always rearrange the formula to find the missing figure: Capital = Assets – Liabilities, or Liabilities = Assets – Capital.
例如，如果一家企业拥有总资产15,000英镑，负债5,000英镑，那么资本必定为10,000英镑。请务必学会变换公式来求算缺失的数字：资本=资产-负债，或负债=资产-资本。
2. Debit and Credit Rules | 借贷记账规则
The rules of debit and credit are the logic behind every double-entry transaction. In the accounting world, ‘debit’ simply means left side of an account, and ‘credit’ means right side. The key is knowing when to debit and when to credit, based on the type of account.
借贷规则是每一笔复式分录背后的逻辑。在会计世界里，“借”仅指账户的左边，“贷”指右边。关键在于根据账户类型，知道该何时借记、何时贷记。
The table below summarises the rules that must be memorised. An easy way to remember is that for assets and expenses, an increase is a debit; for liabilities, capital and income, an increase is a credit.
下表总结了必须熟记的规则。一个简单记法是：对于资产和费用，增加记为借；对于负债、资本和收益，增加记为贷。
| Account Type | Increase recorded as | Decrease recorded as |
|---|---|---|
| Assets (e.g. Cash, Inventory) | Debit | Credit |
| Liabilities (e.g. Loan, Payables) | Credit | Debit |
| Capital (Owner’s Equity) | Credit | Debit |
| Income (Sales, Interest received) | Credit | Debit |
| Expenses (Rent, Wages) | Debit | Credit |
中文对照表：
| 账户类型 | 增加记作 | 减少记作 |
|---|---|---|
| 资产（如现金、存货） | 借 | 贷 |
| 负债（如贷款、应付账款） | 贷 | 借 |
| 资本（所有者权益） | 贷 | 借 |
| 收益（销售收入、利息收入） | 贷 | 借 |
| 费用（租金、工资） | 借 | 贷 |
In every transaction, the total value of debits must equal the total value of credits. This is called the principle of duality and ensures the accounting equation stays in balance.
每一笔交易中，借记总额必须等于贷记总额。这被称为二元性原理，它确保会计等式始终保持平衡。
3. Profit Formula | 利润公式
Profit is the reward a business earns for taking risks. In its simplest form, profit is calculated by deducting total expenses from total revenues for a specific period. It answers the question: ‘Is the business making money?’
利润是企业承担风险所获得的回报。最简单地看，利润就是某一特定期间的总收入减去总费用。它回答了“企业赚钱了吗？”这个问题。
Profit = Total Revenues – Total Expenses
利润 = 总收入 – 总费用
Revenues include sales, fees, commission and interest received. Expenses include costs such as wages, rent, advertising, insurance and the cost of goods sold. If revenues exceed expenses, the result is a net profit; if expenses are higher, the business makes a net loss.
收入包括销售收入、服务费、佣金和利息收入。费用包括工资、租金、广告费、保险费和所销商品的成本等。如果收入大于费用，结果就是净利润；如果费用更高，企业就发生净亏损。
It is essential to match revenues with the expenses incurred to generate them within the same period. This is known as the matching principle and ensures profit reflects true performance.
将收入与同一时期内为创造该收入而发生的费用进行配比至关重要。这被称为配比原则，确保利润反映真实的经营业绩。
4. Gross Profit & Cost of Goods Sold | 毛利与售货成本
Before reaching final profit, we must calculate gross profit. Gross profit shows how much the business earns from buying and selling goods, before taking other running expenses into account. It is a key indicator of trading success.
在得到最终利润之前，我们必须计算毛利。毛利显示企业从商品买卖中赚取的金额，尚未扣除其他运营费用。它是衡量贸易成果的关键指标。
Gross Profit = Sales – Cost of Goods Sold
毛利 = 销售收入 – 售货成本
The Cost of Goods Sold (COGS) is not simply the amount spent on purchases. It takes into account the value of opening and closing stock. The formula adjusts for the fact that some goods bought during the year may still be unsold at the year-end.
售货成本（COGS）并不仅仅是采购支出的金额。它要考虑期初存货和期末存货的价值。该公式对年内购买但年末仍未售出的商品进行了调整。
Cost of Goods Sold = Opening Stock + Purchases – Closing Stock
售货成本 = 期初存货 + 购货 – 期末存货
For example, if a shop starts the year with stock worth £2,000, buys £8,000 more during the year and has £1,500 left unsold at the end, the cost of goods sold is £2,000 + £8,000 – £1,500 = £8,500. Sales of £12,000 would then give a gross profit of £3,500.
例如，一家商店年初存货价值2,000英镑，年内又购买了8,000英镑的货品，年末还有1,500英镑未售出，那么售货成本是2,000+8,000-1,500=8,500英镑。如果销售收入为12,000英镑，那么毛利就是3,500英镑。
5. Net Profit Calculation | 净利润计算
Net profit tells us what is left after all operating costs have been subtracted from gross profit. It is often called the ‘bottom line’ because it is the final profit figure that belongs to the owner.
净利润告诉我们从毛利中扣除所有经营费用后还剩下什么。它常被称为“底线”，因为它是最终归属于业主的利润数字。
Net Profit = Gross Profit – Other Expenses
净利润 = 毛利 – 其他费用
Other expenses, often called overheads, do not vary directly with the number of goods sold. They typically include rent, salaries, electricity, insurance, telephone and depreciation. A business must keep these expenses under control to maintain a healthy net profit.
其他费用，通常称为间接费用，并不直接随销量变动。它们一般包括租金、薪金、电费、保险费、电话费和折旧。企业必须控制好这些费用，以维持良好的净利润。
If a business gross profit is £3,500 and total overheads amount to £2,100, the net profit is £1,400. Net profit is transferred to the capital account at the end of the year and increases the owner’s equity.
如果一家企业的毛利是3,500英镑，总间接费用为2,100英镑，那么净利润就是1,400英镑。净利润在年末结转至资本账户，增加所有者权益。
6. Trial Balance | 试算平衡
A trial balance is a list of all ledger account balances at a specific date, with debit balances in one column and credit balances in the other. It is prepared to check the arithmetic accuracy of double-entry records.
试算平衡表是一张列示特定日期所有分类账余额的清单，借方余额列在一栏，贷方余额列在另一栏。编制试算平衡表是为了检查复式记账记录的算术准确性。
Total Debit Balances = Total Credit Balances
借方余额合计 = 贷方余额合计
If the two totals are equal, it suggests that for every debit a corresponding credit has been recorded. However, a balanced trial balance does not guarantee there are no errors. Some mistakes, like omission of a whole transaction or compensating errors, can still exist even when the trial balance agrees.
如果两项合计数相等，则表明每笔借记都有对应的贷记被记录下来。然而，试算平衡并不保证没有错误。一些差错，如整笔漏记或抵销性错误，即便试算表平衡也可能存在。
Common uses of the trial balance: it helps in the preparation of final accounts and reveals obvious mistakes such as posting only one side of a transaction. If the totals do not agree, a suspense account may be used temporarily to make the books balance while the error is found.
试算平衡表的常见用途：它有助于编制期末报表，并能揭示明显错误，例如只过账了交易的单方。如果合计数不一致，可以暂时使用暂记账户使账簿平衡，同时查找错误。
7. Capital Equation | 资本公式
The capital account records the owner’s financial interest in the business. The closing capital balance at the end of a period is calculated by adjusting the opening capital for any new investment, profit earned and drawings taken out by the owner.
资本账户记录业主在企业的财务权益。某一期间结束时的期末资本余额，是通过对期初资本进行调整来计算的，调整项包括新投入的资本、赚得的利润以及业主提取的提款。
Closing Capital = Opening Capital + Additional Capital + Profit – Drawings
期末资本 = 期初资本 + 追加资本 + 利润 – 提款
Additional capital is money or assets the owner puts into the business during the year. Drawings represent cash or goods taken out by the owner for personal use. Profit is the net profit for the period, which adds to the owner’s equity. A loss would be subtracted.
追加资本是业主在年内投入企业的资金或资产。提款代表业主提取供个人使用的现金或商品。利润指该期间的净利润，会增加所有者权益；亏损则要减去。
For example, if opening capital is £20,000, the owner injects a further £5,000, net profit is £8,000 and drawings amount to £3,000, closing capital is £20,000 + £5,000 + £8,000 – £3,000 = £30,000. Observe this always reconciles with the accounting equation: Assets – Liabilities = Capital.
例如，如果期初资本为20,000英镑，业主再投入5,000英镑，净利润为8,000英镑，提款为3,000英镑，那么期末资本为20,000+5,000+8,000-3,000=30,000英镑。注意这始终与会计等式相符：资产-负债=资本。
8. Working Capital | 营运资本
Working capital measures the short-term financial health of a business. It shows the funds available to run day-to-day operations after covering current obligations. The formula is simple but vital for liquidity management.
营运资本衡量企业的短期财务健康状况。它显示在偿付流动负债之后，可用于日常运营的资金。这个公式虽然简单，但对流动性管理至关重要。
Working Capital = Current Assets – Current Liabilities
营运资本 = 流动资产 – 流动负债
Current assets are resources expected to be converted into cash within one year, such as stock, trade receivables (debtors) and bank balances. Current liabilities are debts due within one year, including trade payables (creditors) and bank overdrafts.
流动资产是预期在一年内变现的资源，比如存货、应收账款（债务人）和银行存款。流动负债是一年内到期的债务，包括应付账款（债权人）和银行透支。
A positive working capital means the business has more short-term assets than short-term debts, indicating good liquidity. A negative figure warns that the business might struggle to pay its bills on time. Year 9 students must be able to identify current items and compute working capital from a given list.
营运资本为正数意味着企业的短期资产多于短期债务，表示流动性良好。负数则警示企业可能无法按时偿付账单。九年级学生需要能够识别流动项目，并根据给定清单计算营运资本。
9. Depreciation (Straight-Line Method) | 折旧（直线法）
Depreciation spreads the cost of a fixed asset over its useful life, matching the asset’s use to the revenue it helps generate. The simplest and most common method introduced at this level is the straight-line method.
折旧将固定资产的成本在其使用年限内进行分摊，使资产的使用与其帮助产生的收入相配比。在这个阶段介绍的最简单、最常用的方法是直线法。
Annual Depreciation = (Cost – Estimated Residual Value) ÷ Useful Life (years)
年折旧额 =（成本 – 估计残值）÷ 使用年限（年）
Cost is the purchase price plus any expenses to bring the asset into working condition. Residual value is the estimated amount the asset can be sold for at the end of its useful life. Useful life is the number of years the business expects to use the asset.
成本指购买价格加上使资产达到可用状态的所有开支。残值是预计资产在使用年限结束时可以出售的金额。使用年限是企业预期使用该资产的年数。
For example, a machine costs £10,000, is expected to be sold for £1,000 after 5 years. Annual depreciation = (£10,000 – £1,000) ÷ 5 = £1,800 per year. Each year the profit is reduced by this expense, and the asset’s book value decreases by the same amount.
例如，一台机器成本为10,000英镑，预计5年后可按1,000英镑出售。年折旧额 = (10,000 – 1,000) ÷ 5 = 每年1,800英镑。每年利润因这项费用减少，资产的账面价值也减少同样的金额。
10. Key Ratios: Gross and Net Profit Margins | 关键比率：毛利率与净利率
Profit margins express profitability as a percentage of sales, making it easy to compare performance over time or against other businesses. Two fundamental ratios are the gross profit margin and the net profit margin.
利润率将盈利水平表示为销售收入的一个百分比，便于跨时期比较或与其他企业对比。两个基本比率是毛利率和净利率。
Gross Profit Margin = (Gross Profit ÷ Sales) × 100
毛利率 = (毛利 ÷ 销售收入) × 100
Net Profit Margin = (Net Profit ÷ Sales) × 100
净利率 = (净利润 ÷ 销售收入) × 100
For a business with sales of £20,000, gross profit of £8,000 and net profit of £2,000, the gross profit margin is 40% and the net profit margin is 10%. A higher margin generally indicates better cost control or stronger pricing power.
对于一家销售收入为20,000英镑、毛利为8,000英镑、净利润为2,000英镑的企业，毛利率为40%，净利率为10%。更高的利润率通常表示成本控制更好或定价能力更强。
When margins fall, a business should investigate whether purchase costs have risen, selling prices have been reduced, or overhead expenses have been poorly managed. Year 9 learners are expected to calculate and interpret these figures in simple scenarios.
当利润率下降时，企业应调查是否采购成本上升、售价下调，或者间接费用管理不善。九年级学生应当能够在简单的情境中计算并解读这些数字。
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