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

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

This reference handbook provides a clear collection of essential accounting formulas and principles for Year 9 students following the OCR curriculum. Each formula is explained with simple definitions and worked examples, allowing you to build a strong foundation in understanding how businesses record, measure and analyse financial information.

本速查手册为学习 OCR 课程的 Year 9 学生整理了核心会计公式与基本原理。每个公式都配有简明定义和计算示例，帮助你扎实掌握企业记录、计量和分析财务信息的基础方法。

1. The Accounting Equation | 会计等式

The accounting equation is the foundation of double‑entry bookkeeping. It shows that everything a business owns is financed by what it owes and what the owner has invested.

会计等式是复式记账的基础。它表明企业拥有的全部资产都是由负债和所有者投入的资金共同形成的。

Assets = Liabilities + Equity

资产 = 负债 + 所有者权益

If a business has total assets of £50,000 and liabilities of £20,000, then equity must equal £30,000. Always remember that the two sides must balance.

如果一家企业的总资产为 £50,000，负债为 £20,000，那么所有者权益必定是 £30,000。要时刻记住等式两边必须相等。

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2. Assets, Liabilities and Equity in Detail | 资产、负债与权益详解

Assets are resources controlled by a business, such as cash, inventory and equipment. Liabilities are obligations like bank loans and trade payables. Equity represents the owner’s stake in the business after all debts are settled.

资产是企业控制的资源，例如现金、存货和设备。负债是企业的偿还义务，如银行贷款和应付账款。权益是偿还所有债务后所有者对企业的剩余索取权。

Current assets are expected to be used within one year, while non‑current assets are held for more than one year. Current liabilities must be settled within twelve months.

流动资产预计在一年内使用，而非流动资产持有期限超过一年。流动负债需要在十二个月内清偿。

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3. The Profit Equation | 利润等式

Profit measures the financial gain a business makes after deducting all costs. The basic profit equation compares total income with total expenses.

利润衡量企业在扣除所有成本后获得的经济利益。基本利润等式将总收入与总费用进行比较。

Profit = Total Revenue − Total Expenses

利润 = 总收入 − 总费用

For example, a shop sells goods worth £12,000 and incurs operating costs of £9,500. The profit for the period is £2,500.

例如，一家商店销售商品获得 £12,000，发生经营费用 £9,500，当期利润为 £2,500。

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4. Gross Profit | 毛利

Gross profit shows the amount a business earns from buying and selling products, before deducting other operating expenses. It is a key indicator of trading efficiency.

毛利反映企业在扣除其他经营费用之前，从商品买卖活动中赚取的金额，是衡量经营效率的关键指标。

Gross Profit = Sales Revenue − Cost of Sales

毛利 = 销售收入 − 销售成本

If a retailer sells 200 units at £30 each, and the cost per unit is £18, then Sales Revenue is £6,000 and Cost of Sales is £3,600. Gross profit equals £2,400.

如果零售商以每题 £30 的价格售出 200 件商品，单位成本为 £18，则销售收入为 £6,000，销售成本为 £3,600。毛利为 £2,400。

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5. Net Profit | 净利润

Net profit is the ultimate measure of performance after all operating expenses, such as rent, salaries and utilities, have been subtracted from gross profit. This is the profit figure often referred to as ‘the bottom line’.

净利润是从毛利中扣除租金、工资、水电费等所有经营费用后的最终业绩指标，通常被称为“底线利润”。

Net Profit = Gross Profit − Operating Expenses

净利润 = 毛利 − 经营费用

If a business has a gross profit of £8,000 and operating expenses totalling £5,600, the net profit is £2,400.

如果一家企业毛利为 £8,000，经营费用合计 £5,600，则净利润为 £2,400。

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6. Current Ratio | 流动比率

The current ratio measures a company’s ability to pay its short‑term debts using its current assets. It is a fundamental liquidity test.

流动比率衡量企业用流动资产偿还短期债务的能力，是一项基本的流动性测试。

Current Ratio = Current Assets ÷ Current Liabilities

流动比率 = 流动资产 ÷ 流动负债

A ratio of 2:1 is commonly considered healthy, but acceptable levels vary by industry. If current assets equal £15,000 and current liabilities are £7,500, the current ratio is 2:1.

通常认为 2:1 是比较健康的比率，但可接受的水平因行业而异。如果流动资产为 £15,000，流动负债为 £7,500，则流动比率为 2:1。

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7. Quick Ratio (Acid Test) | 速动比率（酸性测试）

The quick ratio provides a stricter test of liquidity by excluding inventory, which may not be easily converted into cash quickly. Only cash, receivables and other near‑cash items are included.

速动比率提供了更严格的流动性测试，剔除了不易快速变现的存货，仅包含现金、应收账款和其他近似现金的项目。

Quick Ratio = (Current Assets − Inventory) ÷ Current Liabilities

速动比率 = (流动资产 − 存货) ÷ 流动负债

If current assets are £12,000, inventory is £4,000, and current liabilities are £8,000, the quick ratio is (£12,000 − £4,000) ÷ £8,000 = 1:1. This means the business can just cover its short‑term debts without selling inventory.

假设流动资产 £12,000，存货 £4,000，流动负债 £8,000，则速动比率为 (£12,000 − £4,000) ÷ £8,000 = 1:1。这意味着企业无需出售存货就能刚好清偿短期债务。

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8. Inventory Turnover | 存货周转率

Inventory turnover shows how many times a business sells and replaces its inventory over a period. It helps assess the efficiency of stock management.

存货周转率反映企业在一个时期内销售并重置存货的次数，有助于评估库存管理效率。

Inventory Turnover = Cost of Sales ÷ Average Inventory

存货周转率 = 销售成本 ÷ 平均存货

Where Average Inventory is often calculated as (Opening Inventory + Closing Inventory) ÷ 2. A higher turnover may indicate strong sales or low inventory levels.

其中平均存货通常按 (期初存货 + 期末存货) ÷ 2 计算。较高的周转率可能表明销售强劲或库存水平较低。

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9. Return on Capital Employed (ROCE) | 运用资本回报率

ROCE measures how efficiently a business generates profit from the capital invested in it. It is a key profitability ratio for comparing performance over time or between businesses.

运用资本回报率衡量企业利用投入资本创造利润的效率，是用于跨时间或跨企业比较业绩的关键盈利能力比率。

ROCE = (Net Profit ÷ Capital Employed) × 100

运用资本回报率 = (净利润 ÷ 运用资本) × 100

Capital employed is usually calculated as total assets minus current liabilities, or equity plus non‑current liabilities. A high ROCE suggests the business is using funds wisely.

运用资本通常以总资产减去流动负债，或以所有者权益加非流动负债计算。ROCE 较高说明企业资金使用得当。

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10. The Expense and Revenue Recognition Principle | 费用与收入确认原则

Accounting follows the matching principle: revenues are recorded when earned, and expenses are matched to the same period as the revenues they helped generate. This is known as the accruals basis.

会计遵循配比原则：收入在赚取时记录，费用应与所产生的收入在同一期间确认。这就是权责发生制的基础。

For example, if a business sells goods on credit in March, the revenue is recorded in March, even if cash is received in April. Similarly, rent for March is recognised as an expense in March, even if it is paid in February.

例如，如果一家企业在三月赊销商品，即使四月才收到现金，收入仍在三月确认。同样，三月的租金即使已在二月支付，也应确认为三月的费用。

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11. The Extended Accounting Equation (Balance Sheet Equation) | 扩展会计等式（资产负债表等式）

The extended equation shows the link between the income statement and the statement of financial position. It explains how profit or loss affects equity.

扩展等式揭示了利润表与财务状况表之间的联系，解释盈亏如何影响所有者权益。

Assets = Liabilities + Capital + (Revenue − Expenses) − Drawings

资产 = 负债 + 资本 + (收入 − 费用) − 提款

When the business earns revenue, equity increases. When it incurs expenses or the owner withdraws funds, equity decreases. This keeps the balance sheet in balance after every transaction.

企业取得收入时，权益增加；发生费用或所有者提款时，权益减少。每一笔交易过后，资产负债表依然保持平衡。

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12. Quick‑Reference Summary Table | 速查汇总表

Below is a concise summary of the most important OCR Year 9 accounting formulas. Use this table for quick revision before tests and exams.

以下是 OCR Year 9 会计中最重要公式的简明汇总，供你在测验和考试前快速复习。

Formula Name | 公式名称	Formula | 公式	Purpose | 用途
Accounting Equation | 会计等式	Assets = Liabilities + Equity	Ensures balance | 确保平衡
Profit | 利润	Revenue − Expenses	Measures net performance | 计量净表现
Gross Profit | 毛利	Sales − Cost of Sales	Trading efficiency | 买卖效率
Net Profit | 净利润	Gross Profit − Expenses	Overall performance | 整体业绩
Current Ratio | 流动比率	CA ÷ CL	Liquidity | 流动性
Quick Ratio | 速动比率	(CA − Inv) ÷ CL	Strict liquidity | 严格流动性
Inventory Turnover | 存货周转率	Cost of Sales ÷ Avg Inv	Stock efficiency | 库存效率
ROCE | 运用资本回报率	(Net Profit ÷ Cap Emp) × 100	Capital profitability | 资本盈利能力
Extended Equation | 扩展等式	A = L + C + (R − E) − D	Link between statements | 报表联系

Remember to always show your workings in class exercises and exam papers — orderly steps help you avoid careless mistakes and earn method marks.

记得在课堂练习和考卷中始终写出计算过程——有条理的步骤有助于避免粗心错误，并获得方法分。

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