📚 Year 9 SQA Accounting: Quick Reference Formula & Theorem Handbook | Year 9 SQA 会计：公式定理速查手册
Welcome to your essential quick reference guide for Year 9 SQA Accounting. This handbook brings together all the key formulas, theorems and rules you will encounter during your first year of formal accounting study under the Scottish Qualifications Authority curriculum. Whether you are preparing for an end-of-topic test, completing a homework assignment or building confidence with double-entry bookkeeping, these formulas form the foundation of everything you will learn. Keep this guide close at hand, and refer to it regularly as you build your accounting skills.
欢迎使用这本 Year 9 SQA 会计必备速查手册。本手册汇集了你在苏格兰资格认证局（SQA）课程体系下第一年正式学习会计时将遇到的所有关键公式、定理和规则。无论你是在准备单元测验、完成课后作业，还是在建立对复式记账的信心，这些公式都是你学习一切知识的基础。请将本指南放在手边，在逐步培养会计技能的过程中经常查阅。
1. The Accounting Equation | 会计等式
The accounting equation is the single most important concept in all of accounting. It states that everything a business owns is financed either by borrowing money or by the owner’s investment. The equation must always balance, which is why it is sometimes called the balance sheet equation. In its simplest form, the accounting equation is written as follows:
会计等式是整个会计学科中最重要的概念。它表明企业拥有的一切要么是通过借款融资的，要么是通过所有者投资融资的。该等式必须始终保持平衡，这就是为什么它有时被称为资产负债表等式。其最简形式如下：
Assets = Liabilities + Equity
资产 = 负债 + 权益
This relationship underpins every transaction recorded in a business’s books. If a company purchases a vehicle for £10,000 using a bank loan, assets increase by £10,000 and liabilities also increase by £10,000, keeping the equation in balance. Rearranging the equation gives us Equity = Assets − Liabilities, which shows the net worth of a business at any point in time.
这一关系支撑着企业账簿中记录的每一笔交易。如果一家公司使用银行贷款购买了一辆价值 10,000 英镑的汽车，资产增加了 10,000 英镑，负债也增加了 10,000 英镑，等式保持平衡。重新排列等式可得 权益 = 资产 − 负债，这显示了企业在任何时点的净资产价值。
2. Assets, Liabilities and Equity Defined | 资产、负债与权益的定义
Understanding what each element of the accounting equation represents is essential before moving on to more complex topics. Assets are resources controlled by a business that have future economic value. Liabilities are obligations that the business must settle in the future. Equity represents the owner’s residual claim on the assets after all liabilities have been settled.
在进入更复杂的主题之前，理解会计等式中每个要素所代表的意义至关重要。资产是企业控制的、具有未来经济价值的资源。负债是企业必须在未来清偿的义务。权益代表所有者在清偿所有负债后对资产的剩余索取权。
- Assets (非流动资产 + 流动资产): Cash, inventory, equipment, vehicles, premises, trade receivables — resources the business owns or controls.
- 资产：现金、存货、设备、车辆、房屋、应收账款——企业拥有或控制的资源。
- Liabilities (非流动负债 + 流动负债): Bank loans, trade payables, overdrafts, mortgages — amounts the business owes to third parties.
- 负债：银行贷款、应付账款、透支、抵押贷款——企业欠第三方的款项。
- Equity (权益): Capital contributed by the owner plus retained profits — the owner’s stake in the business.
- 权益：所有者投入的资本加上留存利润——所有者在企业中的份额。
For SQA assessments, you must be able to classify items correctly into these three categories. A common exam question presents a list of items and asks you to calculate total assets, total liabilities or the owner’s equity figure.
在 SQA 考试中，你必须能够将项目正确归类到这三个类别中。常见的考试题目会给出一系列项目，要求你计算总资产、总负债或所有者权益的数额。
3. Double-Entry Bookkeeping Rule | 复式记账规则
Double-entry bookkeeping is the system used by every professional accountant. The fundamental rule is that every transaction affects at least two accounts: one account is debited and another account is credited. The total value of debits must always equal the total value of credits. This is not merely a convention; it is the mechanism that keeps the accounting equation in balance.
复式记账是每位专业会计师使用的系统。其基本规则是每一笔交易至少影响两个账户：一个账户记入借方，另一个账户记入贷方。借方总额必须始终等于贷方总额。这不仅仅是惯例，而是保持会计等式平衡的机制。
Debits (Dr) are recorded on the left-hand side of an account. Credits (Cr) are recorded on the right-hand side. The effect of a debit or credit depends on the type of account involved. For assets, a debit increases the balance and a credit decreases it. For liabilities and equity, a credit increases the balance and a debit decreases it. Income accounts behave like equity (credit increases), while expense accounts behave like assets (debit increases).
借方（Dr）记在账户的左侧。贷方（Cr）记在账户的右侧。借方或贷方的影响取决于所涉及账户的类型。对于资产，借方增加余额，贷方减少余额。对于负债和权益，贷方增加余额，借方减少余额。收入账户的行为类似于权益（贷方增加），而费用账户的行为类似于资产（借方增加）。
Memorise the mnemonic DEAD CLIC: Debit Expenses, Assets, Drawings; Credit Liabilities, Income, Capital. This will serve you well throughout your SQA Accounting course.
请记住助记口诀 DEAD CLIC：借方记录费用、资产、提款；贷方记录负债、收入、资本。这将在你整个 SQA 会计课程中发挥重要作用。
4. The Trial Balance | 试算平衡表
A trial balance is a list of all ledger account balances at a particular date, divided into debit and credit columns. Its primary purpose is to check the arithmetical accuracy of the double-entry records. If total debits equal total credits on the trial balance, the bookkeeping is mathematically correct — though errors of principle or omission may still exist.
试算平衡表是某一特定日期所有分类账账户余额的列表，分为借方栏和贷方栏。其主要目的是检查复式记账记录的算术准确性。如果试算平衡表上的借方总额等于贷方总额，则记账在数学上是正确的——尽管原则性错误或遗漏性错误可能仍然存在。
Total Debit Balances = Total Credit Balances
借方余额合计 = 贷方余额合计
If the two columns do not agree, there is an error somewhere in the ledger accounts. Common errors that cause a trial balance imbalance include posting only one side of a transaction, transposition errors (writing £54 as £45), and addition mistakes. When the trial balance does not balance, a suspense account is opened temporarily to hold the difference while the error is located.
如果两栏不一致，则分类账账户某处存在错误。导致试算平衡表不平衡的常见错误包括只过账了交易的单方、数字错位（将 54 英镑写成 45 英镑）以及加法错误。当试算平衡表不平衡时，会暂时开设一个暂记账户来存放差额，同时查找错误。
5. Gross Profit Formula | 毛利公式
Gross profit measures the profit a business makes from its core trading activities before deducting operating expenses. It is calculated by subtracting the cost of goods sold from sales revenue. A positive gross profit indicates that the business is selling its products for more than they cost to acquire or produce.
毛利衡量企业在扣除营业费用之前从其核心贸易活动中获得的利润。其计算方法是从销售收入中减去销售成本。正的毛利表明企业以高于购入或生产成本的价格出售其产品。
Gross Profit = Sales Revenue − Cost of Goods Sold (COGS)
毛利 = 销售收入 − 销售成本 (COGS)
The gross profit percentage (or gross margin) is also widely used. It expresses gross profit as a percentage of sales revenue. The formula is (Gross Profit ÷ Sales Revenue) × 100. For example, if a business has sales of £50,000 and a gross profit of £15,000, the gross profit margin is 30%. This ratio helps assess how efficiently a business turns its inventory into profit.
毛利率（或毛利百分比）也被广泛使用。它将毛利表示为销售收入的百分比。公式为 （毛利 ÷ 销售收入）× 100。例如，如果一家企业销售额为 50,000 英镑，毛利为 15,000 英镑，则毛利率为 30%。该比率有助于评估企业将存货转化为利润的效率。
6. Net Profit Formula | 净利润公式
Net profit is the final profit figure after all operating expenses have been deducted from gross profit. It represents the amount earned by the business that is available either for distribution to the owner or for retention within the business. Net profit is sometimes called the ‘bottom line’ because it appears at the bottom of the income statement.
净利润是从毛利中扣除所有营业费用后的最终利润数字。它代表企业赚取的、可供分配给所有者或留存于企业内部的金额。净利润有时被称为”底线”，因为它出现在利润表的底部。
Net Profit = Gross Profit − Total Expenses
净利润 = 毛利 − 总费用
Expenses deducted at this stage include rent, electricity, salaries, advertising, insurance, depreciation and any other running costs of the business. The net profit percentage is calculated as (Net Profit ÷ Sales Revenue) × 100. A business with sales of £50,000, gross profit of £15,000 and expenses of £9,000 would report a net profit of £6,000 and a net profit margin of 12%.
在此阶段扣除的费用包括租金、电费、工资、广告费、保险费、折旧以及企业的任何其他运营成本。净利润率计算为 （净利润 ÷ 销售收入）× 100。一家销售额为 50,000 英镑、毛利为 15,000 英镑、费用为 9,000 英镑的企业将报告净利润为 6,000 英镑，净利润率为 12%。
7. Cost of Goods Sold (COGS) | 销售成本
Cost of goods sold represents the direct cost of the inventory that was sold during the accounting period. For a retail business, this is the purchase cost of goods bought for resale. For a manufacturing business, it includes raw materials, direct labour and factory overheads. The standard formula for calculating COGS in a periodic inventory system is as follows:
销售成本代表在会计期间内已售存货的直接成本。对于零售企业，这是为转售而购买的商品采购成本。对于制造企业，它包括原材料、直接人工和工厂间接费用。在定期盘存制下计算销售成本的标准公式如下：
COGS = Opening Inventory + Purchases − Closing Inventory
销售成本 = 期初存货 + 采购 − 期末存货
Opening inventory is the value of stock held at the start of the period, which was the closing inventory of the previous period. Purchases include all goods bought for resale during the period, net of any purchase returns. Closing inventory is the value of stock remaining unsold at the end of the period, determined by a physical stocktake. In an SQA exam, you may also need to adjust purchases for carriage inwards, which is added to the cost of purchases.
期初存货是期初持有的存货价值，即上一期的期末存货。采购包括本期内为转售而购买的所有商品，扣除任何采购退回。期末存货是期末尚未售出的存货价值，通过实物盘点确定。在 SQA 考试中，你可能还需要对采购进行运费调整，运费计入采购成本。
8. Working Capital (Net Current Assets) | 营运资金（净流动资产）
Working capital measures the short-term financial health of a business. It is the difference between current assets and current liabilities. A positive working capital figure means the business has enough short-term resources to cover its short-term obligations as they fall due. A negative working capital figure may indicate liquidity problems.
营运资金衡量企业的短期财务健康状况。它是流动资产与流动负债之间的差额。正的营运资金意味着企业有足够的短期资源来覆盖到期的短期债务。负的营运资金可能表明存在流动性问题。
Working Capital = Current Assets − Current Liabilities
营运资金 = 流动资产 − 流动负债
Current assets include cash, trade receivables, inventory and prepaid expenses — resources expected to be converted into cash within 12 months. Current liabilities include trade payables, bank overdrafts and accrued expenses — obligations due within 12 months. A business with £25,000 in current assets and £18,000 in current liabilities has working capital of £7,000, which is generally considered healthy.
流动资产包括现金、应收账款、存货和预付费用——预计在 12 个月内转换为现金的资源。流动负债包括应付账款、银行透支和应计费用——在 12 个月内到期的债务。一家拥有 25,000 英镑流动资产和 18,000 英镑流动负债的企业，其营运资金为 7,000 英镑，这通常被认为是健康的。
9. Current Ratio | 流动比率
The current ratio (also known as the working capital ratio) is a liquidity ratio that compares a business’s current assets to its current liabilities. It is expressed as a ratio in the form X : 1, and it provides a more meaningful measure of liquidity than the absolute working capital figure because it allows comparisons between businesses of different sizes.
流动比率（也称为营运资金比率）是一种将企业流动资产与流动负债进行比较的流动性比率。它以 X : 1 的形式表示，比营运资金的绝对数字更能有意义地衡量流动性，因为它允许在不同规模的企业之间进行比较。
Current Ratio = Current Assets ÷ Current Liabilities
流动比率 = 流动资产 ÷ 流动负债
A current ratio between 1.5 : 1 and 2 : 1 is generally considered satisfactory for most businesses. A ratio below 1 : 1 means the business has more short-term debts than short-term resources, which is a warning sign. A ratio that is too high (above 3 : 1) may suggest that the business is not using its resources efficiently, perhaps holding too much inventory or cash that could be invested elsewhere.
对于大多数企业来说，流动比率在 1.5 : 1 到 2 : 1 之间通常被认为是令人满意的。比率低于 1 : 1 意味着企业的短期债务多于短期资源，这是一个警示信号。比率过高（高于 3 : 1）可能表明企业没有有效利用其资源，可能持有过多存货或现金，而这些资金本可以投资于其他地方。
10. Inventory Valuation — FIFO Method | 存货计价——先进先出法
When a business holds inventory purchased at different prices, it must decide which cost to assign to the goods sold and which to the goods remaining. The First-In, First-Out (FIFO) method assumes that the oldest inventory items are sold first. Under FIFO, closing inventory is valued at the most recent purchase prices, which closely reflects current market value.
当企业持有以不同价格采购的存货时，它必须决定将哪些成本分配给已售商品，将哪些成本分配给剩余商品。先进先出法（FIFO）假设最旧的存货项目最先售出。在 FIFO 法下，期末存货按最近的采购价格计价，这密切反映了当前的市场价值。
| Date | Transaction | Units | Cost per Unit |
| 1 Jan | Opening Inventory | 100 | £5.00 |
| 10 Jan | Purchase | 150 | £6.00 |
| 20 Jan | Sale | 120 | — |
Under FIFO, the 120 units sold would be costed as: 100 units at £5.00 plus 20 units at £6.00, giving a COGS of £620. Closing inventory would be the remaining 130 units valued at £6.00 each, totalling £780. For SQA exams, you must show clear workings to earn full marks.
在 FIFO 法下，售出的 120 件商品成本计算为：100 件 × 5.00 英镑加上 20 件 × 6.00 英镑，得出销售成本为 620 英镑。期末存货为剩余的 130 件，每件 6.00 英镑，共计 780 英镑。在 SQA 考试中，你必须展示清晰的计算步骤才能获得满分。
11. Depreciation — Straight-Line Method | 折旧——直线法
Non-current assets such as machinery, vehicles and equipment lose value over time due to wear and tear, obsolescence or simply the passage of time. Depreciation is the systematic allocation of an asset’s cost over its useful life. The straight-line method spreads the cost evenly across each year of the asset’s expected life.
机器、车辆和设备等非流动资产会因磨损、过时或仅仅由于时间的推移而贬值。折旧是将资产成本在其使用寿命内进行系统性分配。直线法将成本均匀地分摊到资产预计使用寿命的每一年。
Annual Depreciation = (Cost − Residual Value) ÷ Useful Life
年折旧额 = （成本 − 残值）÷ 使用寿命
Cost is the purchase price of the asset plus any costs needed to bring it into use. Residual value (or scrap 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. For example, a machine costing £12,000 with a residual value of £2,000 and a useful life of 5 years would have an annual depreciation charge of (£12,000 − £2,000) ÷ 5 = £2,000 per year.
成本是资产的购买价格加上使其投入使用的任何必要费用。残值（或报废价值）是资产在使用寿命结束时预计可以出售的金额。使用寿命是企业预期使用该资产的年数。例如，一台成本为 12,000 英镑、残值为 2,000 英镑、使用寿命为 5 年的机器，其年折旧费用为（12,000 英镑 − 2,000 英镑）÷ 5 = 每年 2,000 英镑。
12. Business Documents and Their Roles | 商业单据及其作用
Business transactions generate a trail of source documents that form the basis for accounting entries. Each document serves a specific purpose and flows between the buyer and seller in a defined sequence. Understanding these documents is essential for correctly identifying when to record transactions and what figures to use.
商业交易产生一系列原始单据，构成会计分录的基础。每份单据都有特定的用途，并按照确定的顺序在买方和卖方之间流转。理解这些单据对于正确识别何时记录交易以及使用哪些数字至关重要。
| Document / 单据 | Issued By / 出具方 | Purpose / 用途 |
| Purchase Order | Buyer | Requests goods from supplier |
| 采购订单 | 买方 | 向供应商请求商品 |
| Delivery Note | Seller | Accompanies goods; signed as proof of receipt |
| 送货单 | 卖方 | 随货同行；签收作为收货凭证 |
| Invoice | Seller | Requests payment; records the sale for seller, purchase for buyer |
| 发票 | 卖方 | 请求付款；对卖方记录销售，对买方记录采购 |
| Credit Note | Seller | Reduces amount owed; issued for returns or overcharges |
| 贷项通知单 | 卖方 | 减少欠款金额；因退货或多收款项而开具 |
| Receipt | Seller | Confirms payment has been received |
| 收据 | 卖方 | 确认已收到付款 |
| Statement of Account | Seller | Summarises all transactions and outstanding balance for a period |
| 对账单 | 卖方 | 汇总某一期间所有交易及未结余额 |
The invoice is the key document for recording transactions in the ledger accounts. When a business sells goods on credit, it issues an invoice and records the sale immediately — not when the cash is eventually received. This reflects the accruals basis of accounting, a fundamental principle you will encounter throughout your SQA studies.
发票是在分类账账户中记录交易的关键单据。当企业赊销商品时，它会开具发票并立即记录销售——而不是在最终收到现金时才记录。这反映了权责发生制会计原则，这是你在整个 SQA 学习过程中都会遇到的一个基本原则。
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