📚 Year 9 Edexcel Accounting: Formula & Theorem Quick Reference Handbook | 九年级爱德思会计：公式定理速查手册
Welcome to your ultimate quick reference handbook for Year 9 Edexcel Accounting. This guide gathers every essential formula, theorem, and key relationship you need to master the basics of bookkeeping, financial statements, and ratio analysis. Use it to revise effectively, check your homework, and build a strong foundation for IGCSE and beyond.
欢迎使用这本九年级爱德思会计终极速查手册。本指南汇集了掌握簿记、财务报表和比率分析基础所需的每一个重要公式、定理和关键关系。用它来高效复习、核对作业，并为 IGCSE 及更高级别的学习打下坚实的基础。
1. The Accounting Equation | 会计恒等式
The accounting equation is the foundation of the double-entry system. Everything a business owns is financed either by borrowing or by the owner’s investment. The equation must always balance.
会计恒等式是复式记账系统的基础。企业拥有的一切资产要么通过借款融资，要么由所有者投资形成。该等式必须始终保持平衡。
Assets = Liabilities + Equity
资产 = 负债 + 所有者权益
Assets are resources controlled by the business (e.g. cash, inventory, equipment). Liabilities represent amounts owed to third parties (e.g. bank loans, trade payables). Equity is the residual interest of the owner in the business after deducting all liabilities.
资产是企业控制的资源（例如现金、存货、设备）。负债代表欠第三方的款项（例如银行贷款、应付账款）。所有者权益是扣除所有负债后，所有者在企业中的剩余权益。
If a business has cash of £5,000, inventory of £3,000, and a bank loan of £2,000, equity must be £6,000 to balance the equation.
如果一家企业拥有现金 5,000 英镑、存货 3,000 英镑和银行贷款 2,000 英镑，那么所有者权益必须为 6,000 英镑才能使等式平衡。
2. Profit Calculation | 利润计算
Profit measures the financial performance of a business over a period. It is the excess of income over expenses. There are two key levels: gross profit and net profit.
利润衡量企业在一段时间内的财务业绩。它是收入超过费用的部分。利润有两个关键层次：毛利和净利润。
Gross Profit = Sales Revenue – Cost of Goods Sold
毛利 = 销售收入 – 销货成本
Net Profit = Gross Profit – Other Expenses
净利润 = 毛利 – 其他费用
Sales revenue is the total amount earned from selling goods or services. Other expenses include rent, wages, electricity, and depreciation. A positive net profit means the business has made a surplus; a negative net profit is a loss.
销售收入是销售商品或服务所赚取的总金额。其他费用包括租金、工资、电费和折旧。净利润为正意味着企业产生了盈余；净利润为负则为亏损。
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Calculate net profit if gross profit is £12,000 and total other expenses are £7,500 → Net Profit = £4,500.
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如果毛利为 12,000 英镑，其他费用合计 7,500 英镑，计算净利润 → 净利润 = 4,500 英镑。
3. Cost of Goods Sold (COGS) | 销货成本
Cost of goods sold represents the direct cost of the inventory that was actually sold during the period. It is a crucial figure for calculating gross profit and is found in the trading section of the income statement.
销货成本代表在会计期间实际售出存货的直接成本。它是计算毛利的关键数据，出现在利润表的购销部分。
COGS = Opening Inventory + Purchases – Closing Inventory
销货成本 = 期初存货 + 采购 – 期末存货
Opening inventory is the value of unsold goods at the start of the period. Purchases are goods bought for resale during the period. Closing inventory is the value of goods remaining unsold at the end. The difference represents what was sold.
期初存货是期初未销售商品的价值。采购是当期购入用于再销售的商品。期末存货是期末仍未售出商品的价值。两者之差即为已售出商品的成本。
If a business starts with £2,000 of inventory, buys £10,000 more during the year, and counts £1,500 left at the end, COGS = £2,000 + £10,000 – £1,500 = £10,500.
如果一家企业期初存货为 2,000 英镑，年内又购入 10,000 英镑，期末盘点剩下 1,500 英镑，则销货成本 = 2,000 + 10,000 – 1,500 = 10,500 英镑。
4. Gross Profit Margin | 毛利率
The gross profit margin expresses gross profit as a percentage of sales revenue. It shows how efficiently a business turns its inventory into profit before accounting for overheads.
毛利率将毛利表示为销售收入的一个百分比。它显示了企业在扣除间接费用之前，将存货转化为利润的效率。
Gross Profit Margin = (Gross Profit ÷ Sales Revenue) × 100%
毛利率 = (毛利 ÷ 销售收入) × 100%
A higher gross profit margin indicates the business is either selling goods at a higher mark-up or managing its direct costs well. It is useful for comparing performance with previous periods or with competitors.
较高的毛利率表明企业要么以较高的加成率出售商品，要么很好地控制了直接成本。这对于比较不同期间的业绩或与竞争对手进行对比很有用。
If sales revenue is £50,000 and gross profit is £20,000, the margin = (£20,000 ÷ £50,000) × 100% = 40%. This means 40p out of every £1 of sales is gross profit.
如果销售收入为 50,000 英镑，毛利为 20,000 英镑，则毛利率 = (20,000 ÷ 50,000) × 100% = 40%。这意味着每 1 英镑销售收入中有 40 便士是毛利。
5. Net Profit Margin | 净利率
The net profit margin measures the percentage of revenue that remains as net profit after all expenses have been deducted. It is a key indicator of overall profitability.
净利率衡量在扣除所有费用后，剩余为净利润的收入百分比。它是整体盈利能力的一个关键指标。
Net Profit Margin = (Net Profit ÷ Sales Revenue) × 100%
净利率 = (净利润 ÷ 销售收入) × 100%
This ratio tells you how well a business controls its indirect expenses, such as rent, salaries, and marketing. A declining net profit margin may signal rising costs or falling sales prices.
该比率告诉你企业控制间接费用（如租金、工资和营销费用）的能力如何。净利率下降可能表明成本上升或销售价格下降。
Using the previous figures, if net profit is £8,000 after all expenses, the net profit margin = (£8,000 ÷ £50,000) × 100% = 16%.
使用前面的数据，如果扣除所有费用后的净利润为 8,000 英镑，则净利率 = (8,000 ÷ 50,000) × 100% = 16%。
6. Current Ratio | 流动比率
The current ratio is a liquidity ratio that evaluates a business’s ability to pay its short-term obligations using its current assets. It is a fundamental test of financial health.
流动比率是一种流动性比率，用于评估企业利用流动资产偿还短期债务的能力。这是财务健康状况的一项基本检验。
Current Ratio = Current Assets ÷ Current Liabilities
流动比率 = 流动资产 ÷ 流动负债
Current assets include cash, trade receivables, and inventory that are expected to be converted into cash within one year. Current liabilities include trade payables, bank overdrafts, and other debts due within one year.
流动资产包括现金、应收账款和预计在一年内变现的存货。流动负债包括应付账款、银行透支和其他一年内到期的债务。
An ideal current ratio is often considered to be between 1.5:1 and 2:1, but this varies by industry. A ratio below 1:1 suggests potential liquidity problems.
理想的流动比率通常被认为在 1.5:1 至 2:1 之间，但这因行业而异。比率低于 1:1 表明可能存在流动性问题。
7. Acid-Test Ratio (Quick Ratio) | 速动比率
The acid-test ratio is a stricter measure of liquidity because it excludes inventory, which may not be quickly turned into cash. It focuses on the most liquid assets.
速动比率是一种更严格的流动性衡量指标，因为它排除了可能无法快速变现的存货。它侧重于流动性最强的资产。
Acid-Test Ratio = (Current Assets – Inventory) ÷ Current Liabilities
速动比率 = (流动资产 – 存货) ÷ 流动负债
Sometimes it is expressed as (Cash + Receivables) ÷ Current Liabilities, but the formula above is standard for Edexcel. A ratio of 1:1 is generally considered safe, but lower values might still be acceptable if receivables are collected quickly.
有时它表示为（现金 + 应收账款）÷ 流动负债，但上述公式是爱德思考试的标准。比率 1:1 通常被认为是安全的，但如果应收账款能快速收回，较低的值也可能被接受。
If current assets are £30,000, inventory is £12,000, and current liabilities are £15,000, the acid-test ratio = (£30,000 – £12,000) ÷ £15,000 = 1.2:1.
如果流动资产为 30,000 英镑，存货为 12,000 英镑，流动负债为 15,000 英镑，则速动比率 = (30,000 – 12,000) ÷ 15,000 = 1.2:1。
8. Straight-Line Depreciation | 直线折旧法
Depreciation allocates the cost of a non-current asset over its useful life. The straight-line method charges an equal amount of depreciation expense each year.
折旧将非流动资产的成本在其使用寿命内进行分摊。直线法每年计提等额的折旧费用。
Annual Depreciation = (Cost – Residual Value) ÷ Useful Life
年折旧额 = (成本 – 残值) ÷ 使用寿命
Residual value is the estimated amount the asset will be sold for at the end of its useful life. Useful life is the number of years the business expects to use the asset.
残值是在使用寿命结束时预计出售资产所能获得的金额。使用寿命是企业预期使用该资产的年数。
For example, a machine costs £10,000, has a residual value of £1,000, and a useful life of 5 years. Annual depreciation = (£10,000 – £1,000) ÷ 5 = £1,800.
例如，一台机器成本为 10,000 英镑，残值为 1,000 英镑，使用寿命为 5 年。年折旧额 = (10,000 – 1,000) ÷ 5 = 1,800 英镑。
9. Changes in Owner’s Equity | 所有者权益变动
For a sole trader, the equity section of the statement of financial position changes each period due to profit earned and drawings taken out by the owner. This relationship can be expressed as a simple formula.
对于个体工商户而言，每个会计期间财务状况表中的所有者权益部分会因赚取利润和所有者提款而发生变化。这种关系可以用一个简单的公式来表示。
Closing Equity = Opening Equity + Net Profit – Drawings
期末所有者权益 = 期初所有者权益 + 净利润 – 提款
Drawings are amounts taken out of the business by the owner for personal use. They reduce equity but are not an expense of the business.
提款是所有者从企业取出的供个人使用的金额。提款会减少所有者权益，但不是企业的费用。
If opening equity is £25,000, net profit for the year is £15,000, and the owner withdraws £4,000, closing equity will be £25,000 + £15,000 – £4,000 = £36,000.
如果期初所有者权益为 25,000 英镑，本年净利润为 15,000 英镑，所有者提款 4,000 英镑，则期末所有者权益 = 25,000 + 15,000 – 4,000 = 36,000 英镑。
10. Trial Balance Principle | 试算平衡原理
The trial balance is a list of all ledger accounts and their balances at a particular date. It is used to check the arithmetic accuracy of the double-entry records. The total of debit balances must equal the total of credit balances.
试算平衡表是在特定日期列示所有分类账账户及其余额的清单。它用于检查复式记账记录的算术准确性。借方余额合计必须等于贷方余额合计。
Sum of Debit Balances = Sum of Credit Balances
借方余额合计 = 贷方余额合计
If the trial balance does not balance, it indicates one or more errors, such as a transposition error, an omitted posting, or a single-sided entry. However, a balanced trial balance does not guarantee that there are no errors at all (e.g. errors of omission, commission, or principle may still exist).
如果试算平衡表不平衡，则表明存在一个或多个错误，例如数字颠倒错误、遗漏过账或单边分录。然而，平衡的试算平衡表并不能保证完全没有错误（例如，遗漏错误、账户记错错误或原则性错误可能仍然存在）。
11. Debit and Credit Rules | 借贷记账规则
The double-entry system relies on the rule that every transaction has a dual effect. Each debit entry must be matched by a credit entry of equal amount. Remember these essential rules for different types of accounts.
复式记账系统依赖每笔交易都具有双重影响的规则。每笔借方分录必须与等额的贷方分录相匹配。请记住不同类型账户的这些基本规则。
| Account Type | To Increase | To Decrease |
|---|---|---|
| Assets | Debit | Credit |
| Expenses | Debit | Credit |
| Liabilities | Credit | Debit |
| Equity/Capital | Credit | Debit |
| Revenue/Income | Credit | Debit |
账户类型 | 增加（记入） | 减少（记入）
资产 | 借方 | 贷方
费用 | 借方 | 贷方
负债 | 贷方 | 借方
所有者权益/资本 | 贷方 | 借方
收入/收益 | 贷方 | 借方
A mnemonic to remember: DEAD CLIC – Debit Expenses, Assets, Drawings; Credit Liabilities, Income, Capital.
记忆口诀：DEAD CLIC —— 借方记录费用 (Expenses)、资产 (Assets)、提款 (Drawings)；贷方记录负债 (Liabilities)、收益 (Income)、资本 (Capital)。
12. Linking Financial Statements | 财务报表关联
The income statement and the statement of financial position are connected through the net profit figure and the equity balance. Understanding this link helps you see how profitability feeds into the business’s financial position.
利润表和财务状况表通过净利润数字和所有者权益余额相互关联。理解这种联系有助于你了解盈利能力如何影响企业的财务状况。
The net profit from the income statement is added to the opening equity on the statement of financial position (after deducting drawings). The closing equity then appears on the statement of financial position, ensuring the accounting equation holds.
利润表中的净利润（扣除提款后）被加到财务状况表的期初所有者权益中。然后期末所有者权益出现在财务状况表上，确保会计恒等式成立。
Equity (end) = Equity (start) + Net Profit from Income Statement – Drawings
期末所有者权益 = 期初所有者权益 + 利润表净利润 – 提款
Additionally, the closing inventory figure appears as a current asset in the statement of financial position and is also used in the COGS calculation for the next period.
此外，期末存货数字在财务状况表中列为流动资产，同时也会用于下一期间的销货成本计算。
These connections demonstrate why all transactions must be recorded accurately in the double-entry system.
这些联系说明了为什么所有交易都必须在复式记账系统中准确记录。
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