📚 Year 10 CAIE Accounting: Formula and Theorem Quick Reference Handbook | Year 10 CAIE 会计：公式定理速查手册
This quick reference handbook brings together the essential formulas and theorems you must master for Year 10 CAIE Accounting. Understanding these relationships is key to analysing financial statements and solving examination problems efficiently.
本速查手册汇集了你必须掌握的 Year 10 CAIE 会计核心公式与定理。理解这些关系是有效分析财务报表和解答考试题目的关键。
1. The Accounting Equation | 会计等式
The accounting equation is the foundation of the entire double‑entry bookkeeping system. It states that a business’s assets are always equal to the sum of its liabilities and the owner’s equity. This universal truth guarantees that every financial transaction keeps the statement of financial position in balance. For example, if a business borrows money from a bank, its assets (cash) increase and its liabilities (bank loan) increase by the same amount, preserving the equality.
会计等式是整个复式记账系统的基础。它表示企业的资产总是等于负债与所有者权益之和。这一普遍真理确保每笔财务交易都能使财务状况表保持平衡。例如，企业向银行借款，资产（现金）增加，同时负债（银行贷款）等额增加，从而维持等式平衡。
Assets = Liabilities + Equity
A rearranged form, Equity = Assets – Liabilities, shows the net worth belonging to the owner. Whenever you record a transaction, you must ensure that at least two accounts are affected so that the accounting equation holds true.
变形后的等式“所有者权益 = 资产 – 负债”展示了归属于业主的净资产。每当你记录交易时，必须确保至少两个账户受到影响，使会计等式始终成立。
2. Gross Profit Margin | 毛利率
Gross profit margin expresses the gross profit as a percentage of revenue. It measures how well a business controls its direct costs of producing or purchasing goods. A higher gross profit margin generally indicates better production efficiency or stronger pricing power. The margin is calculated by comparing gross profit with revenue for the same period.
毛利率表示毛利占收入的百分比。它衡量企业控制直接生产成本或采购成本的能力。较高的毛利率通常意味着生产效率更高或定价能力更强。该比率通过比较同期毛利与收入计算得出。
Gross Profit Margin = (Gross Profit ÷ Revenue) × 100%
Gross Profit itself is derived from Revenue minus Cost of Sales. Analysts watch trends in gross profit margin to spot changes in input costs or selling prices. A declining margin could signal rising material costs without a corresponding increase in selling price.
毛利本身由收入减销售成本得出。分析人士关注毛利率趋势，以发现投入成本或售价的变化。下降的毛利率可能意味着材料成本上升而售价未能同步提高。
3. Net Profit Margin | 净利率
Net profit margin tells you what percentage of each dollar of revenue ends up as profit after all operating expenses, interest and taxes are deducted. It is a more comprehensive measure of profitability than gross profit margin because it captures the impact of overheads such as rent, salaries and utilities.
净利率告诉你，在扣除了所有营业费用、利息和税金后，每一元收入中最终转化为利润的百分比。它比毛利率更能全面衡量盈利能力，因为它包含了租金、工资和水电费等间接费用的影响。
Net Profit Margin = (Net Profit ÷ Revenue) × 100%
Net Profit is calculated as Gross Profit plus any other income (e.g. discount received) minus all expenses. A business may have a healthy gross profit margin but a low net profit margin if its overheads are poorly controlled. Comparing net profit margin year-on-year helps assess whether expenses are being managed effectively.
净利润的计算公式为：毛利加上其他收益（如购货折扣），再减去所有费用。如果间接费用控制不力，企业可能拥有健康的毛利率但净利率很低。逐年比较净利率有助于评估费用是否得到有效管理。
4. Current Ratio | 流动比率
The current ratio is a liquidity ratio that evaluates a business’s ability to pay off its short‑term obligations with its current assets. Current assets include cash, trade receivables and inventory; current liabilities include trade payables and bank overdrafts repayable within one year.
流动比率是评估企业用流动资产偿还短期债务能力的流动性比率。流动资产包括现金、应收账款和存货；流动负债包括应付账款和一年内到期的银行透支。
Current Ratio = Current Assets ÷ Current Liabilities
The ratio is usually expressed as a number to one, e.g. 1.5:1 or 2:1. A ratio below 1:1 raises concerns about liquidity, while a ratio that is too high may indicate inefficient use of assets. The ideal ratio depends on the industry, but a figure of around 2:1 is often considered safe.
该比率通常表示为几比一，例如1.5:1或2:1。比率低于1:1会引起对流动性的担忧，而过高的比率可能表明资产利用效率低下。理想比率因行业而异，但通常认为2:1左右较为安全。
5. Acid Test Ratio (Quick Ratio) | 速动比率
The acid test ratio is a tougher measure of immediate liquidity because it removes inventory from current assets. Inventory is excluded as it may take time to sell and convert into cash, especially in a distressed situation.
速动比率是更严格的即时流动性衡量指标，因为它从流动资产中剔除了存货。存货可能无法迅速售出变现，尤其在困境中被剔除，因此被排除。
Acid Test Ratio = (Current Assets – Inventory) ÷ Current Liabilities
A ratio of 1:1 is generally regarded as satisfactory, meaning the business can cover its current liabilities without relying on selling inventory. If the quick ratio falls significantly below 1:1, the firm could face cash flow pressures, even if the current ratio looks acceptable.
通常认为1:1的比率是令人满意的，意味着企业无需依赖出售存货就能偿还流动负债。如果速动比率大幅低于1:1，即使流动比率看起来可以接受，企业也可能面临现金流压力。
6. Inventory Turnover | 存货周转率
Inventory turnover measures how many times a business sells and replaces its inventory during an accounting period. It indicates the speed at which stock is moving. A higher turnover rate often signals strong sales or efficient inventory management, while a low turnover may point to overstocking or obsolete goods.
存货周转率衡量企业在一个会计期间内存货卖出并重新采购的次数。它反映了存货流动的速度。较高的周转率往往表明销售强劲或存货管理高效，而低周转率可能意味着存货积压或过时商品。
Inventory Turnover = Cost of Sales ÷ Average Inventory
Average Inventory = (Opening Inventory + Closing Inventory) ÷ 2
The result is stated as a number of times. For instance, an inventory turnover of 8 times means the business sold and replaced its stock eight times during the year. Businesses with perishable goods typically require a much higher turnover.
结果以“次”表示。例如，存货周转率为8次表示企业全年售出并补货8次。经营易腐商品的企业通常需要高得多的周转率。
7. Trade Receivable Days | 应收账款周转天数
Trade receivable days, also known as the debtor collection period, indicates the average number of days a business takes to collect money owed by its credit customers. The shorter the period, the quicker the firm converts sales into cash.
应收账款周转天数（也称债务人回收期）表明企业从赊销客户那里收回欠款的平均天数。天数越短，企业将销售转为现金的速度越快。
Trade Receivable Days = (Trade Receivables ÷ Credit Sales) × 365
When only total revenue is available, exam questions sometimes accept its use as a proxy for credit sales. A rising trade receivable days figure could indicate poor credit control or that customers are facing financial difficulties. Comparing this figure with the credit terms offered to customers reveals how effectively collection procedures are working.
当仅有总收入数据时，考试有时允许将其作为赊销额的近似值。应收账款周转天数上升可能表明信用控制不佳或客户面临财务困难。将该数字与提供给客户的信用期限进行比较，能揭示收账程序的有效性。
8. Trade Payable Days | 应付账款周转天数
Trade payable days, or creditor payment period, shows the average time a business takes to pay its suppliers. A longer payment period can help a business conserve cash, but stretching payments too far may damage supplier relationships.
应付账款周转天数（也称债权人付款期）显示企业支付供应商货款的平均天数。较长的付款期可帮助企业保留现金，但过度拖延付款可能损害与供应商的关系。
Trade Payable Days = (Trade Payables ÷ Credit Purchases) × 365
If credit purchases are not separately identified, total purchases or even cost of sales can be used as an approximation. Analysts compare trade payable days with trade receivable days to assess a firm’s working capital cycle. Ideally, the business collects cash from customers faster than it pays suppliers.
如果赊购额未单独列出，可用总采购额甚至销售成本作为近似值。分析人士将应付账款周转天数与应收账款周转天数进行比较，以评估企业的营运资本周期。理想情况下，企业从客户处收回现金的速度应快于支付供应商的速度。
9. Return on Capital Employed (ROCE) | 资本回报率
ROCE is a fundamental profitability ratio that measures how efficiently a business generates profit from the capital invested by shareholders and lenders. It is expressed as a percentage, making it easy to compare performance across different‑sized businesses.
资本回报率是衡量企业如何有效利用股东和债权人投入的资本创造利润的基本盈利比率。它用百分比表示，便于比较不同规模企业的业绩。
ROCE = (Operating Profit ÷ Capital Employed) × 100%
Operating profit is usually taken as net profit before interest and tax. Capital Employed can be calculated as Total Assets minus Current Liabilities, or simply as Equity plus Non‑current Liabilities. A higher ROCE indicates that the business is using its capital productively. When ROCE is below the interest rate on borrowing, the business may be earning less than it costs to finance its assets.
营业利润通常取息税前净利润。动用资本可计算为总资产减流动负债，或直接采用“所有者权益 + 非流动负债”。较高的资本回报率表明企业高效地使用了资本。当资本回报率低于借款利率时，企业的收益可能不足以覆盖融资成本。
10. The Dual Effect and Balancing Off | 复式记账与结平
The dual effect concept underpins every accounting record. It means that every transaction has at least two entries: a debit in one account and an equal credit in another
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