Year 9 WJEC Accounting: Formula & Theorem Quick Reference Handbook | WJEC 九年级会计：公式定理速查手册

📚 Year 9 WJEC Accounting: Formula & Theorem Quick Reference Handbook | WJEC 九年级会计：公式定理速查手册

This quick reference handbook compiles all the essential formulas and accounting principles required for the Year 9 WJEC Accounting course. It serves as a handy revision tool, with each formula explained clearly in both English and Chinese. Whether you are preparing for a test or reinforcing classroom learning, these key equations will help you master the fundamental concepts of accounting.

这本速查手册汇集了WJEC九年级会计课程所需的所有重要公式和会计原理。它是一份便捷的复习工具，每个公式都以中英双语清晰解释。无论你是在备考还是在巩固课堂知识，这些关键等式都将帮助你掌握会计的基本概念。

1. The Accounting Equation | 会计等式

The accounting equation is the foundation of the double-entry system. It states that a business’s assets are always equal to the sum of its liabilities and owner’s equity.

会计等式是复式记账系统的基础。它表明企业的资产总是等于其负债与所有者权益之和。

Assets = Liabilities + Owner’s Equity

资产 = 负债 + 所有者权益

This relationship must hold true after every transaction is recorded. Any change in assets will be accompanied by an equal change in liabilities or equity.

每笔交易记录后，这一等式都必须成立。资产的任何变动，都会伴随负债或权益的等额变动。

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2. Profit Calculation | 利润计算

Profit is the reward for taking business risks. It is calculated by deducting total expenses from total revenues earned during a specific period.

利润是对承担经营风险的回报。它等于某一特定期间的总收入减去总费用。

Profit = Revenue – Expenses

利润 = 收入 – 费用

If expenses exceed revenue, the result is a loss. Revenue includes sales and other income, while expenses cover costs like rent, wages, and utilities.

如果费用超过收入，结果就是亏损。收入包括销售收入和其他收益，而费用包括租金、工资和水电费等成本。

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3. Gross Profit Margin | 毛利率

Gross profit margin measures how efficiently a business turns its sales into profit before deducting indirect costs. It focuses on the relationship between revenue and cost of goods sold.

毛利率衡量企业在扣除间接成本之前，将销售收入转化为利润的效率。它关注收入与销售成本之间的关系。

Gross Profit Margin = (Gross Profit ÷ Revenue) × 100%

毛利率 = (毛利 ÷ 收入) × 100%

Gross profit is calculated as Revenue minus Cost of Sales. A higher margin indicates that a business retains more from each pound of sales to cover other expenses.

毛利等于收入减去销售成本。毛利率越高，说明企业每英镑销售收入中能保留更多的金额来支付其他费用。

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4. Net Profit Margin | 净利率

Net profit margin reveals the percentage of revenue that remains as profit after all expenses have been deducted. It is a key indicator of overall profitability.

净利率显示了扣除所有费用后，收入中作为利润留存的比例。它是衡量整体盈利能力的关键指标。

Net Profit Margin = (Net Profit ÷ Revenue) × 100%

净利率 = (净利润 ÷ 收入) × 100%

Net profit is the final profit after operating expenses, interest and tax. Comparing net profit margin over time helps assess how well expenses are controlled.

净利润是在扣除营业费用、利息和税金后的最终利润。比较不同时期的净利率有助于评估费用控制的效果。

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5. Current Ratio | 流动比率

The current ratio tests a business’s ability to pay its short-term debts with its short-term assets. It is a fundamental liquidity measure.

流动比率测试企业用流动资产偿还短期债务的能力。它是一项基本的流动性指标。

Current Ratio = Current Assets ÷ Current Liabilities

流动比率 = 流动资产 ÷ 流动负债

A ratio of between 1.5 and 2.0 is generally considered healthy. A ratio below 1 suggests the business may struggle to meet its short-term obligations.

一般认为流动比率在 1.5 到 2.0 之间是健康的。低于 1 则表明企业可能难以偿还其短期债务。

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

The acid test ratio is a stricter measure of liquidity because it excludes inventory, which may not be easily converted into cash.

酸性测试比率是更严格的流动性指标，因为它排除了不一定能快速变现的存货。

Acid Test Ratio = (Current Assets – Inventory) ÷ Current Liabilities

速动比率 = (流动资产 – 存货) ÷ 流动负债

A result of 1.0 or above is usually desirable, meaning the company can pay its immediate debts without selling inventory. This ratio is sometimes called the quick ratio.

通常期望该比率在 1.0 或以上，这意味着公司无需出售存货就能偿还即期债务。该比率有时也称为速动比率。

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7. Straight-Line Depreciation | 直线折旧法

Straight-line depreciation spreads the cost of a fixed asset evenly over its useful life. It is the simplest and most commonly used depreciation method at this level.

直线折旧法将固定资产的成本在其使用寿命内均匀分摊。这是现阶段最简单、最常用的折旧方法。

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

年折旧额 = (成本 – 残值) ÷ 使用年限

Residual value is the estimated scrap value at the end of the asset’s life. The same depreciation charge is recorded each year until the asset is fully depreciated.

残值是资产使用寿命结束时的估计废料价值。每年记录的折旧费用相同，直至资产全部折旧完毕。

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

The reducing balance method applies a fixed percentage to the diminishing book value of the asset. It results in higher depreciation in the earlier years and lower charges later.

余额递减法用一个固定百分比乘以资产逐年递减的账面价值。它导致早期折旧额较高，后期折旧额较低。

Depreciation Charge = Net Book Value × Depreciation Rate

折旧费用 = 账面净值 × 折旧率

The net book value is cost minus accumulated depreciation so far. This method is often used for assets that lose value more quickly in initial years, such as vehicles.

账面净值是成本减去截至当前的累计折旧。这种方法常用于在最初几年价值下降更快的资产，例如车辆。

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9. Inventory Turnover | 存货周转率

Inventory turnover shows how many times a business sells and replaces its stock over a given period. It is crucial for managing stock levels effectively.

存货周转率显示企业在特定时期内销售和补充库存的次数。它对于有效管理存货水平至关重要。

Inventory Turnover = Cost of Sales ÷ Average Inventory

存货周转率 = 销售成本 ÷ 平均存货

Average inventory is usually the mean of opening and closing inventory. A higher turnover indicates efficient stock management, although too high may risk stock-outs.

平均存货通常是期初存货与期末存货的平均值。较高的周转率表明存货管理高效，但过高则可能面临缺货风险。

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10. Trade Receivables Turnover | 应收账款周转率

This ratio measures how quickly a business collects money owed by its credit customers. Efficient credit control improves cash flow.

该比率衡量企业向赊销客户收回应收款项的速度。有效的信用控制可以改善现金流。

Trade Receivables Turnover = (Trade Receivables ÷ Credit Sales) × 365 days

应收账款周转天数 = (应收账款 ÷ 赊销收入) × 365 天

The result is expressed in days. A lower number of days means faster collection. Comparing this figure to the credit terms offered highlights collection efficiency.

结果以天数表示。天数越少表示收款速度越快。将该数据与提供的信用期限比较，可以突出收账效率。

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11. Allowance for Doubtful Debts | 坏账准备

Businesses estimate that some credit customers may not pay. An allowance for doubtful debts is created to reflect this expected loss, following the prudence concept.

企业预计部分赊销客户可能无法付款。基于谨慎性原则，需要计提坏账准备来反映这一预期损失。

Allowance for Doubtful Debts = Trade Receivables × Estimated Percentage

坏账准备 = 应收账款 × 估计百分比

This allowance is deducted from trade receivables in the balance sheet. Any increase or decrease in the allowance is recorded as an expense or income in the income statement.

该准备在资产负债表中从应收账款中扣除。准备金的增减变动在利润表中记录为费用或收益。

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12. Owner’s Equity Changes | 所有者权益变动

Owner’s equity is not static. It changes with capital introduced, drawings, and profit or loss. Understanding this movement helps connect the income statement to the balance sheet.

所有者权益并非一成不变。它随着资本投入、提款以及盈亏而变动。理解这一变动有助于将利润表与资产负债表联系起来。

Closing Equity = Opening Equity + Capital Introduced + Profit – Drawings

期末权益 = 期初权益 + 投入资本 + 利润 – 提款

If a loss occurs, profit is replaced by a negative figure. Drawings are withdrawals of assets by the owner for personal use and reduce equity.

如果发生亏损，利润则为负数。提款是所有者提取资产用于个人消费，会减少权益。

Published by TutorHao | Accounting Revision Series | aleveler.com

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