Year 9 Edexcel Accounting: Quick Reference Handbook of Formulas & Principles

📚 Year 9 Edexcel Accounting: Quick Reference Handbook of Formulas & Principles | 会计公式定理速查手册

Welcome to your pocket-sized guide for Year 9 Edexcel Accounting. This handbook collects all the essential formulas, principles, and quick reference points you need to master the foundations of bookkeeping and financial statements. Keep it handy for revision, homework, and exam preparation.

欢迎使用这本针对 Year 9 Edexcel 会计的便携式速查手册。本手册汇集了所有必须掌握的关键公式、原则和快速参考要点，帮助你扎实学握簿记与财务报表基础。复习、作业和备考时随时翻阅。

1. The Accounting Equation | 会计等式

The accounting equation is the bedrock of double-entry bookkeeping. It shows that the resources of a business are always funded by either liabilities or the owner’s capital.

会计等式是复式簿记的基石。它表明企业的资源总是由负债或所有者资本提供资金。

Assets = Liabilities + Capital

Assets are resources controlled by the business, such as cash, inventory, equipment, and trade receivables.

资产是企业控制的资源，如现金、存货、设备和应收账款。

Liabilities are obligations to outsiders, including bank loans, trade payables, and overdrafts.

负债是对外部第三方的义务，包括银行贷款、应付账款和透支。

Capital, also called owner’s equity, represents the owner’s residual interest after deducting liabilities from assets.

资本，也称所有者权益，代表从资产中扣除负债后所有者的剩余权益。

Every transaction has a dual effect that keeps the accounting equation in balance.

每一笔交易都会产生双重影响，从而保持会计等式始终平衡。

2. Double-Entry Rules (DEAD CLIC) | 复式记账规则 (DEAD CLIC)

The rule of double-entry is summarised by the mnemonic DEAD CLIC. For every transaction, one account is debited and another is credited by the same amount.

复式记账的规则可以用助记符 DEAD CLIC 来概括。每一笔交易都必须在借方和贷方记录相等金额。

Debit side increases: Expenses, Assets, and Drawings (DEAD).

借方增加的有：费用、资产、提款 (DEAD)。

Credit side increases: Liabilities, Income, and Capital (CLIC).

贷方增加的有：负债、收入、资本 (CLIC)。

DEAD = Debit Expenses, Assets, Drawings

CLIC = Credit Liabilities, Income, Capital

To apply the rule correctly, identify two accounts involved, classify each using DEAD CLIC, then record the debit and credit.

要正确应用该规则，需识别涉及的两个账户，用 DEAD CLIC 对它们分类，然后记录借方和贷方分录。

3. The Trial Balance | 试算平衡表

A trial balance is a list of all ledger account balances at a particular date, split into debit and credit columns. It checks the arithmetic accuracy of double-entry records.

试算平衡表是按特定日期列出的所有分类账账户余额的清单，分为借方栏和贷方栏。它用于检查复式记录的算术准确性。

Total Debit Balances = Total Credit Balances

If the totals do not agree, errors such as omission of a posting, transposition errors, or entering only one side of a transaction may have occurred.

如果借方总额不等于贷方总额，可能发生了过账遗漏、数字错位或仅记录了某一方的错误。

However, a balanced trial balance does not prove there are no errors, as compensating errors and errors of principle still leave balances equal.

然而，试算平衡表平衡并不能证明没有错误，因为抵销性错误和原则性错误仍会使余额相等。

4. Income Statement Formulas | 利润表公式

The income statement (profit and loss account) shows financial performance over a period. It calculates gross profit and net profit.

利润表（损益表）反映一个时期的财务业绩，计算毛利和净利润。

Gross Profit = Revenue − Cost of Sales

Revenue is the income from selling goods or services, while cost of sales includes the direct costs of goods sold (opening inventory + purchases − closing inventory).

收入是销售商品或服务产生的收益，而销售成本包括已售商品的直接成本（期初存货 + 采购 − 期末存货）。

Cost of Sales = Opening Inventory + Purchases − Closing Inventory

Net Profit = Gross Profit + Other Income − Expenses

Expenses include operating costs such as rent, salaries, depreciation, and light and heat. The net profit is transferred to the capital account.

费用包括运营成本，如租金、工资、折旧和水电费。净利润会转入资本账户。

5. Statement of Financial Position Structure | 资产负债表结构

The statement of financial position shows the financial position at a point in time, applying the accounting equation.

资产负债表反映某一时点的财务状况，应用会计等式。

It is divided into two sections: assets and liabilities plus capital. Assets are classified as non-current (fixed) and current.

它分为两部分：资产和负债加资本。资产分为非流动资产（固定资产）和流动资产。

Non-Current Assets + Current Assets = Capital + Non-Current Liabilities + Current Liabilities

Non-current assets include property, plant, equipment, and vehicles used for more than one year. Current assets are short-term items like inventory, trade receivables, and cash.

非流动资产包括使用一年以上的房产、厂房、设备和车辆。流动资产是存货、应收账款和现金等短期项目。

Current liabilities are due within one year, e.g., trade payables and bank overdraft. Non-current liabilities are long-term borrowings.

流动负债在一年内到期，如应付账款和银行透支。非流动负债是长期借款。

6. Straight-Line Depreciation | 直线折旧法

Depreciation spreads the cost of a non-current asset over its useful life. The straight-line method charges an equal amount each year.

折旧将非流动资产成本在其使用寿命内分摊。直线法每年计提等额折旧。

Annual Depreciation = (Cost − Residual Value) ÷ Useful Life

Residual value is the estimated disposal value at the end of the asset’s useful life. Depreciation is recorded as an expense in the income statement and reduces the asset’s carrying amount in the statement of financial position.

残值是资产使用寿命结束时的预计处置价值。折旧作为费用记入利润表，并在资产负债表中减少资产账面金额。

The formula can also be expressed using a depreciation rate: Depreciation = Depreciation Rate × (Cost − Residual Value).

该公式也可用折旧率表示：折旧 = 折旧率 × (成本 − 残值)。

7. Reducing Balance Depreciation | 余额递减折旧法

The reducing balance method charges a fixed percentage on the net book value (carrying amount) each year, giving higher depreciation in early years.

余额递减法每年按固定百分比对账面净值（账面金额）计提折旧，早期折旧费用较高。

Depreciation Charge = Net Book Value × Depreciation Rate

Net book value is cost minus accumulated depreciation to date. The rate is often double the straight-line rate or given in the question.

账面净值是成本减去截至当日的累计折旧。折旧率通常是直线折旧率的两倍，或题目中给定。

This method reflects assets that lose more value upfront, such as computers and vehicles.

这种方法更符合前期价值损失较大的资产，如计算机和车辆。

8. Provision for Doubtful Debts | 坏账准备

When some trade receivables may not pay, businesses create a provision for doubtful debts to match the potential loss against revenue.

当部分应收账款可能无法收回时，企业会计提坏账准备，将潜在损失与当期收入相匹配。

Provision = Trade Receivables × Estimated % (or specific aging analysis)

The increase or decrease in the provision is recorded in the income statement. Trade receivables are shown net of the provision in the statement of financial position.

准备的增减额记入利润表。资产负债表中的应收账款以扣除准备后的净额列示。

Writing off a specific bad debt removes the debt and reduces the trade receivables. A subsequent recovery may require re-instatement.

核销具体坏账时，会移除该债务并减少应收账款。后续收回可能需要重新确认。

9. Inventory Valuation: FIFO & AVCO | 存货计价：先进先出法与加权平均法

Closing inventory must be valued at the lower of cost and net realisable value. Two common cost flow assumptions are FIFO and AVCO.

期末存货必须按成本与可变现净值孰低计价。两种常用成本流转假设是先进先出法 (FIFO) 和加权平均法 (AVCO)。

FIFO (First-In, First-Out): The earliest purchased goods are assumed to be sold first, so closing inventory consists of the most recent costs.

FIFO（先进先出法）：假设最早购入的存货最先售出，因此期末存货由最近的采购成本构成。

Closing Inventory (FIFO) = Units in Ending Inventory × Latest Purchase Price(s)

AVCO (Weighted Average Cost): A new average cost per unit is recalculated after each purchase.

AVCO（加权平均成本法）：每次采购后重新计算单位平均成本。

Weighted Average Cost per Unit = Total Cost of Goods Available ÷ Total Units Available

Closing inventory is then valued at Units on Hand × Weighted Average Cost per Unit.

然后期末存货按库存数量 × 单位加权平均成本计价。

10. Profitability Ratios: Gross & Net Profit Margin | 盈利能力比率：毛利率与净利率

Profitability ratios measure a business’s ability to generate profit from revenue. They are expressed as percentages.

盈利能力比率衡量企业从收入中创造利润的能力，以百分比表示。

Gross Profit Margin	(Gross Profit ÷ Revenue) × 100%	Shows how efficiently a business manages its direct costs.
Net Profit Margin	(Net Profit ÷ Revenue) × 100%	Indicates overall cost control after all operating expenses.

A high gross profit margin means a strong markup on goods; a high net profit margin means good overall expense management. Comparing these ratios over time helps assess performance.

较高的毛利率意味着商品加价能力强；较高的净利率表明整体费用控制良好。比较这些比率在不同期间的变化有助于评估业绩。

11. Liquidity Ratios: Current & Quick Ratio | 流动性比率：流动比率与速动比率

Liquidity ratios evaluate a business’s ability to pay short-term debts as they fall due. They use figures from the statement of financial position.

流动性比率评估企业偿还短期债务的能力，数据来源于资产负债表。

Current Ratio	Current Assets ÷ Current Liabilities	Expressed as X:1. A ratio of 2:1 is often considered safe.
Quick Ratio (Acid Test)	(Current Assets − Inventory) ÷ Current Liabilities	Inventory is excluded as it is least liquid. A ratio of 1:1 is ideal.

If the current ratio is too low, the business may struggle to pay bills. If too high, it may have too much idle cash.

如果流动比率太低，企业可能难以支付账单。如果太高，则可能持有过多闲置现金。

12. Bank Reconciliation: Key Adjustments | 银行存款余额调节表：关键调整

A bank reconciliation explains the difference between the cash book balance and the bank statement balance due to timing differences and errors.

银行存款余额调节表解释了因时间差异和错误导致的现金日记账余额与银行对账单余额之间的差额。

Adjusted Bank Balance = Bank Statement Balance + Deposits in Transit − Outstanding Cheques ± Bank Errors

Similarly, the cash book may need adjustments for items not yet recorded by the business: bank charges, direct debits, standing orders, and dishonoured cheques.

同样，现金日记账可能需要对银行手续费、直接扣款、定期付款和退票等企业未记录的项目进行调整。

Adjusted Cash Book = Cash Book Balance − Bank Charges − Standing Orders + Direct Credits − Dishonoured Cheques

After adjustments, the adjusted cash book balance must equal the adjusted bank statement balance, confirming the books are correct.

调整后，调整后的现金日记账余额必须与调整后的银行对账单余额相等，从而确认账面记录正确。

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Year 9 Edexcel Accounting: Quick Reference Handbook of Formulas & Principles | 会计公式定理速查手册