Year 9 CIE Accounting: Formula and Theorem Quick Reference Handbook | 九年级 CIE 会计：公式定理速查手册

📚 Year 9 CIE Accounting: Formula and Theorem Quick Reference Handbook | 九年级 CIE 会计：公式定理速查手册

This handbook provides a concise summary of the essential formulas, equations, and key rules needed for Year 9 CIE Accounting. Mastering these will help you tackle ledger entries, financial statements, and ratio analysis with confidence.

本手册简明总结了九年级 CIE 会计课程必备的公式、等式和关键规则。掌握这些内容将帮助你自信地处理分类账分录、财务报表和比率分析。

1. The Accounting Equation | 会计等式

The accounting equation is the foundation of double-entry bookkeeping. It states that a business’s assets are always equal to the sum of its liabilities and owner’s equity.

会计等式是复式记账的基础。它表明企业的资产始终等于其负债和所有者权益的总和。

Assets = Liabilities + Equity

Assets are resources owned by the business, such as cash, inventory, and equipment. Liabilities are debts owed to outsiders. Equity represents the owner’s claim on the assets after deducting all liabilities.

资产是企业拥有的资源，如现金、存货和设备。负债是欠外部的债务。权益代表扣除所有负债后所有者对资产的索取权。

Example: If a business has total assets of $10,000 and liabilities of $4,000, equity must be $6,000. This equation must always balance.

例如：如果一家企业总资产为10,000美元，负债为4,000美元，那么权益必然是6,000美元。这个等式必须始终保持平衡。

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2. Key Elements of Financial Statements | 财务报表的关键要素

Financial statements are built upon five key elements: assets, liabilities, equity, income, and expenses.

财务报表建立在五个关键要素之上：资产、负债、权益、收入和费用。

Assets are classified as non-current (used for more than one year, e.g. machinery) or current (cash, inventory, receivables). Liabilities are also non-current (long-term loans) or current (payables, overdraft).

资产分为非流动资产（使用超过一年，如机器）和流动资产（现金、存货、应收账款）。负债也分为非流动负债（长期贷款）和流动负债（应付账款、透支）。

Equity includes capital introduced by the owner and retained profits. Income arises from sales or services, while expenses are costs incurred to generate income.

权益包括所有者投入的资本和留存利润。收入来自销售或服务，而费用是为产生收入而发生的成本。

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3. Double-Entry Bookkeeping Rules | 复式记账规则

Every transaction affects at least two accounts. The total debits must equal the total credits. This dual effect keeps the accounting equation in balance.

每笔交易至少影响两个账户。借方总额必须等于贷方总额。这种双重影响使会计等式保持平衡。

The following table summarizes how increases and decreases are recorded for different types of accounts:

下表总结了不同类型账户的增加和减少如何记录：

Account Type	Increase	Decrease
Assets	Debit (Dr)	Credit (Cr)
Liabilities	Credit (Cr)	Debit (Dr)
Equity (Capital)	Credit (Cr)	Debit (Dr)
Income	Credit (Cr)	Debit (Dr)
Expenses	Debit (Dr)	Credit (Cr)

For example, when a business buys equipment with cash, the asset ‘Equipment’ increases (debit) and asset ‘Cash’ decreases (credit).

例如，当企业用现金购买设备时，资产 “设备” 增加（借记），资产 “现金” 减少（贷记）。

Total Debits = Total Credits

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4. 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.

试算平衡表是某一特定日期所有分类账账户及其余额的列表。它用于检查复式记账记录的算术准确性。

If total debits equal total credits, the trial balance is said to balance. However, a balanced trial balance does not guarantee there are no errors (e.g., errors of omission).

如果借方总额等于贷方总额，则称试算平衡表平衡。但试算表平衡并不保证没有错误（例如遗漏错误）。

Sum of Debit Balances = Sum of Credit Balances

Common errors revealed by the trial balance include transposition errors or posting only one side of a transaction.

试算表能揭示的常见错误包括数字错位或只过账了交易的一方。

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5. Income Statement Formulas | 损益表公式

The income statement shows the financial performance over a period. The key formulas are:

损益表展示一段期间的财务业绩。关键公式如下：

Gross Profit = Sales Revenue − Cost of Sales

Net Profit = Gross Profit − Expenses

Cost of sales includes direct costs of goods sold. Expenses are indirect costs like rent, salaries, and utilities. If revenue exceeds total costs, the business makes a profit; otherwise, it incurs a loss.

销售成本包括已售商品的直接成本。费用是间接成本，如租金、工资和水电费。如果收入超过总成本，企业盈利；否则，发生亏损。

For example, if sales are $5,000, cost of sales $3,000, and expenses $1,200, then Gross Profit is $2,000 and Net Profit is $800.

例如，如果销售额为5,000美元，销售成本为3,000美元，费用为1,200美元，则毛利为2,000美元，净利润为800美元。

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6. Statement of Financial Position Equation | 财务状况表等式

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