📚 Year 9 WJEC Accounting: Formula and Principles Quick Reference Guide | Year 9 WJEC 会计：公式定理速查手册
This quick reference handbook brings together every core formula, accounting principle and key theorem you need for the Year 9 WJEC Accounting course. Each section presents a concept with a clear English explanation immediately followed by its Chinese equivalent, making it ideal for bilingual revision and exam preparation.
本速查手册汇总了 Year 9 WJEC 会计课程所需的全部核心公式、会计原理和关键定理。每个部分先用英文清晰说明概念，紧接着提供中文对应解释，非常适合双语复习和备考。
1. The Accounting Equation | 会计等式
The accounting equation is the foundation of all double‑entry bookkeeping. It shows that everything a business owns is financed by either borrowing or the owner’s investment.
会计等式是复式记账的基石，表明企业拥有的一切资源要么来自借款，要么来自业主投入。
Assets = Liabilities + Equity
资产 = 负债 + 所有者权益
In every transaction, this equation must remain in balance. If assets increase, liabilities or equity must increase by the same amount.
每笔交易发生后，该等式必须保持平衡。若资产增加，负债或所有者权益须等额增加。
2. Assets, Liabilities and Equity Explained | 资产、负债和所有者权益详解
Assets are resources controlled by the business that are expected to bring future economic benefits. They include cash, inventory, trade receivables and equipment.
资产是由企业控制的、预计能带来未来经济利益的资源，包括现金、存货、应收账款和设备。
Liabilities are present obligations arising from past events. They include trade payables, bank loans and accrued expenses.
负债是由过去事项产生的现时义务，包括应付账款、银行贷款和应计费用。
Equity is the residual interest in the assets after deducting all liabilities. For a sole trader, it mainly consists of capital and retained profit.
所有者权益是资产扣除全部负债后的剩余权益。对个体经营者而言，主要包括资本和留存利润。
3. Double‑Entry Bookkeeping Rule | 复式记账规则
Every transaction has two effects: a debit in at least one account and a credit in at least one account. The total debits must always equal total credits.
每笔交易都有双重影响：至少一个账户记借方，至少一个账户记贷方。借方总额始终等于贷方总额。
For assets, an increase is a debit and a decrease is a credit. For liabilities and equity, an increase is a credit and a decrease is a debit.
资产增加记借方，减少记贷方；负债和所有者权益增加记贷方，减少记借方。
This rule keeps the accounting equation in balance and forms the basis of the trial balance.
这一规则使会计等式保持平衡，也是试算表编制的依据。
4. Calculating Gross Profit | 计算毛利润
Gross profit measures the difference between sales revenue and the cost of goods sold. It shows how efficiently a business turns inventory into profit before overheads.
毛利润衡量销售收入与销售成本之间的差额，反映企业在扣除间接费用前将存货转化为利润的效率。
Gross Profit = Sales Revenue – Cost of Goods Sold
毛利润 = 销售收入 – 销售成本
Cost of goods sold may be found by: Opening Inventory + Purchases – Closing Inventory.
销售成本可通过：期初存货 + 采购 – 期末存货 计算得出。
5. Calculating Net Profit | 计算净利润
Net profit is the final profit after all other operating expenses, such as rent, wages and utilities, have been deducted from gross profit.
净利润是毛利润扣除租金、工资、水电等全部营业费用后的最终利润。
Net Profit = Gross Profit – Total Operating Expenses
净利润 = 毛利润 – 营业费用总额
A positive net profit means the business generated more income than it spent; a net loss indicates expenses exceeded income.
净利润为正意味着企业收入大于支出；净亏损则表明费用超过了收入。
6. Gross Profit Margin | 毛利率
The gross profit margin expresses gross profit as a percentage of sales revenue. It highlights how many pence of gross profit are made for every £1 of sales.
毛利率将毛利润表示为销售收入的百分比，说明每1英镑销售收入能产生多少便士的毛利润。
Gross Profit Margin = (Gross Profit ÷ Sales Revenue) × 100%
毛利率 = (毛利润 ÷ 销售收入) × 100%
A higher margin usually means the business controls its direct costs well or charges premium prices.
毛利率较高通常表示企业能很好地控制直接成本，或能制定较高的售价。
7. Net Profit Margin | 净利率
The net profit margin shows the percentage of sales revenue that remains as profit after all expenses are paid. It is a key indicator of overall profitability.
净利率反映销售收入在支付所有费用后剩余为利润的百分比，是衡量整体盈利能力的关键指标。
Net Profit Margin = (Net Profit ÷ Sales Revenue) × 100%
净利率 = (净利润 ÷ 销售收入) × 100%
Comparing net profit margin with gross profit margin reveals how well a business manages its overheads.
将净利率与毛利率对比，可以揭示企业管理间接费用的能力。
8. Working Capital and Current Ratio | 营运资金与流动比率
Working capital is the money available to run day‑to‑day operations. It is calculated as current assets minus current liabilities.
营运资金是用于日常经营的可用资金，等于流动资产减去流动负债。
Working Capital = Current Assets – Current Liabilities
营运资金 = 流动资产 – 流动负债
The current ratio measures whether a business has enough short‑term assets to cover its short‑term debts.
流动比率衡量企业是否有足够的短期资产来偿还短期债务。
Current Ratio = Current Assets ÷ Current Liabilities
流动比率 = 流动资产 ÷ 流动负债
A ratio between 1.5 : 1 and 2 : 1 is often considered healthy, though it varies by industry.
流动比率通常在1.5 : 1至2 : 1之间被视为健康，但不同行业标准有别。
9. Quick Ratio (Acid Test) | 速动比率（酸性测试）
The quick ratio is a stricter measure of liquidity because it excludes inventory, which may not be quickly turned into cash.
速动比率是更严格的流动性指标，因为它剔除了不一定能迅速变现的存货。
Quick Ratio = (Current Assets – Inventory) ÷ Current Liabilities
速动比率 = (流动资产 – 存货) ÷ 流动负债
A quick ratio of 1 : 1 or above is often regarded as a sign of strong short‑term financial health.
速动比率为1 : 1或以上通常被视为短期财务稳健的标志。
10. Inventory Turnover | 存货周转率
Inventory turnover shows how many times a business sells and replaces its inventory during a period. A higher turnover suggests efficient inventory management.
存货周转率表示企业在一定时期内销售并重置存货的次数。周转次数越高，说明存货管理越高效。
Inventory Turnover = Cost of Goods Sold ÷ Average Inventory
存货周转率 = 销售成本 ÷ 平均存货
Average inventory is usually taken as (Opening Inventory + Closing Inventory) ÷ 2.
平均存货通常按（期初存货 + 期末存货）÷ 2 计算。
11. Trade Receivable Days | 应收账款周转天数
This ratio measures the average number of days it takes a business to collect money from its credit customers.
该比率衡量企业从赊销客户收回款项的平均天数。
Trade Receivable Days = (Trade Receivables ÷ Credit Sales) × 365
应收账款周转天数 = (应收账款 ÷ 赊销收入) × 365
Fewer days mean faster collection; many days could signal poor credit control or a risk of bad debts.
天数越少，回款越快；天数偏多可能表明信用控制不佳或存在坏账风险。
12. Break‑Even Point | 盈亏平衡点
The break‑even point is the level of output where total revenue equals total costs, so the business makes neither a profit nor a loss.
盈亏平衡点是总收入等于总成本时的产出水平，此时企业既不盈利也不亏损。
Break‑Even Point (units) = Fixed Costs ÷ Contribution per Unit
盈亏平衡点（单位） = 固定成本 ÷ 单位边际贡献
Contribution per unit is defined as Selling Price per Unit – Variable Cost per Unit.
单位边际贡献定义为：单位售价 – 单位可变成本。
Break‑even analysis helps a business set sales targets and decide whether a new product is likely to be profitable.
盈亏平衡分析有助于企业设定销售目标，并判断新产品是否可能盈利。
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