📚 Year 10 Cambridge Accounting: Quick Revision Handbook of Formulas and Principles | 十年级剑桥会计：公式定理速查手册
This concise revision handbook gathers the essential formulas, rules and principles you will encounter in Year 10 Cambridge IGCSE Accounting. Use it to check your understanding of the accounting equation, double-entry rules, income statement, balance sheet, depreciation, irrecoverable debts, bank reconciliation, control accounts, key ratios and the fundamental accounting concepts. Every entry is presented in a clear paired English–Chinese format to help you learn terminology in both languages and reinforce your conceptual map.
这本速查手册汇集了十年级剑桥 IGCSE 会计课程中你必须掌握的核心公式、定理与规则。你可以用它来核对会计等式、复式记账规则、利润表、资产负债表、折旧、坏账处理、银行调节表、控制账户、主要财务比率以及基本会计概念等内容。每个知识点均以英文和中文配对呈现，帮助你在掌握学科逻辑的同时，自然习得双语术语，强化知识网络。
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 resources (assets) are always equal to the claims against those resources, which come from liabilities and the owner’s capital. In its simplest form: Assets = Liabilities + Capital. After considering income and expenses, the expanded equation becomes: Assets = Liabilities + Capital + (Income − Expenses).
会计等式是复式记账体系的基石。它表明企业的资源（资产）永远等于对这些资源的求偿权，这些求偿权来自负债和业主资本。最简单的形式为：资产 = 负债 + 资本。若考虑收入与费用，扩展等式变为：资产 = 负债 + 资本 +（收入 − 费用）。
Every transaction affects the equation in a way that keeps it balanced. For example, if a business buys inventory on credit, assets increase and liabilities increase by the same amount. If the owner introduces cash, assets and capital both increase.
每一笔交易都以保持等式平衡的方式影响该等式。例如，企业赊购存货，资产增加，负债等额增加。如果业主投入现金，资产和资本同时增加。
2. Double-Entry Rules | 复式记账规则
The double-entry rule requires that every transaction is recorded with a debit entry in one account and a credit entry in another account, and the total debits must equal total credits. The basic rules for increases and decreases are: Assets increase on the debit side and decrease on the credit side; Liabilities and Capital increase on the credit side and decrease on the debit side; Income increases capital and is therefore credited; Expenses decrease capital and are therefore debited.
复式记账规则要求每一笔交易都要在一个账户记借方、另一个账户记贷方，且借方总额必须等于贷方总额。基本的增减规则是：资产增加记借方，减少记贷方；负债和资本增加记贷方，减少记借方；收入使资本增加，因此贷记；费用使资本减少，因此借记。
To record the purchase of a motor vehicle for cash, you would debit the Motor Vehicles account (asset increases) and credit the Cash account (asset decreases). This preserves the balance of the accounting equation.
记录以现金购买机动车时，你需要借记机动车账户（资产增加），贷记现金账户（资产减少）。这保持了会计等式的平衡。
3. Trial Balance and Suspense Accounts | 试算平衡表与悬账
A trial balance is a list of all ledger account balances at a particular date. It is used to check the arithmetical accuracy of the double-entry records. The formula it tests is: Total Debit Balances = Total Credit Balances. If the two totals do not agree, the difference is temporarily placed in a suspense account until the errors are located and corrected.
试算平衡表是某一特定日期所有分类账账户余额的列表，用来检查复式记录的算术准确性。它所检验的公式是：借方余额合计 = 贷方余额合计。如果两方合计不等，差额会暂时记入一个悬账（暂记帐户），直到找出并更正错误为止。
Errors that do not affect the agreement of the trial balance include omission, commission, principle, original entry and compensating errors. Errors that do affect the trial balance include single entry, casting errors and bringing down an incorrect balance.
不影响试算平衡的差错包括遗漏错误、科目错误、原则错误、原始分录错误和抵销错误。影响试算平衡的差错包括单式记账、加总错误和结转错误余额。
4. Income Statement Formulas | 利润表公式
The income statement (or statement of profit or loss) calculates the profit or loss of a business over a period. The key formulas are: Net sales = Sales − Sales returns; Cost of sales = Opening inventory + Purchases − Closing inventory; Gross profit = Net sales − Cost of sales; and Profit for the year = Gross profit + Other income − Expenses.
利润表（损益表）计算企业在一定期间内的利润或亏损。关键公式为：净销售额 = 销售额 − 销售退回；销售成本 = 期初存货 + 购货 − 期末存货；毛利 = 净销售额 − 销售成本；年度利润 = 毛利 + 其他收入 − 费用。
When preparing an income statement, carriage inwards is added to purchases, while carriage outwards is treated as a selling expense. Discounts received are shown as other income, and discounts allowed are a selling expense.
编制利润表时，购货运费计入购货，销货运费则作为销售费用处理。已收折扣列为其他收入，已付折扣属于销售费用。
5. Statement of Financial Position | 财务状况表
The statement of financial position (balance sheet) shows the assets, liabilities and capital of a business at a specific date. It is built from the accounting equation: Assets = Liabilities + Capital. In vertical format, the layout is: Net Assets = Total Assets − Total Liabilities, and net assets must equal the total capital (opening capital + profit − drawings).
财务状况表（资产负债表）反映企业在特定日期的资产、负债和资本状况。它依据会计等式编制：资产 = 负债 + 资本。在垂直式报表中，结构为：净资产 = 总资产 − 总负债，净资产必须等于总资本（期初资本 + 利润 − 提款）。
Non-current assets are those held for long-term use, such as premises, machinery and vehicles. Current assets are turned into cash within one year, like inventory, trade receivables and cash at bank. Current liabilities are due within one year, such as trade payables and bank overdraft.
非流动资产是指长期持有的资产，如房产、机器和车辆。流动资产在一年内可以变现，如存货、应收账款和银行存款。流动负债是一年内到期的债务，如应付账款和银行透支。
6. Depreciation Methods | 折旧方法
Depreciation is the systematic allocation of the cost of a non-current asset over its useful life. Two common methods are:
折旧是将非流动资产成本在其使用寿命内系统分摊的过程。常见的两种方法是：
Straight-line method: Annual depreciation = (Cost − Residual value) ÷ Useful life. This method charges the same amount each year.
直线法：年折旧额 = （成本 − 残值）÷ 使用年限。该方法每年计提等额折旧。
Reducing balance method: Annual depreciation = Net book value at start of year × Depreciation rate (e.g. 20%). The charge decreases over time.
余额递减法：年折旧额 = 年初账面净值 × 折旧率（如 20%）。折旧费用随时间递减。
In double-entry records, the depreciation charge is debited to the Income Statement and credited to the Provision for Depreciation account. The carrying amount of the asset is its cost less total accumulated depreciation.
在复式记账中，折旧费借记利润表，贷记折旧准备账户。资产的账面价值等于其成本减去累计折旧。
7. Irrecoverable Debts and Allowance for Doubtful Debts | 坏账与坏账准备
When a credit customer is unable to pay, the amount owing becomes an irrecoverable debt and is written off: debit Irrecoverable Debts account, credit Trade Receivables account. This reduces the trade receivables figure and is an expense in the income statement.
当赊销客户无法付款时，该笔欠款成为坏账并被核销：借记坏账账户，贷记应收账款账户。这会减少应收账款金额，并作为利润表中的一项费用。
An allowance for doubtful debts is an estimate of the proportion of trade receivables that may not be collected. It is calculated as: Allowance = Estimated percentage × Trade receivables (after writing off irrecoverable debts). The increase or decrease in the allowance is charged or credited to the income statement.
坏账准备是对可能无法收回的那部分应收账款的估计。计算公式为：准备金额 = 估计百分比 × 应收账款（核销坏账后余额）。坏账准备的增加或减少金额计入利润表的费用或收益。
The trade receivables net figure in the statement of financial position is shown as: Trade receivables − Allowance for doubtful debts.
资产负债表中应收账款的净额列示为：应收账款 − 坏账准备。
8. Bank Reconciliation | 银行调节表
A bank reconciliation explains the difference between the cash book balance and the bank statement balance at a given date. The statement is prepared using the updated cash book balance and adjusting for unpresented cheques and outstanding deposits. The formula is: Updated cash book balance + Unpresented cheques − Outstanding deposits = Bank statement balance (adjusted).
银行调节表用于解释在特定日期现金账簿余额与银行对账单余额之间的差异。编制时使用更新后的现金账簿余额，并对未兑现支票和未入账存款进行调节。公式为：更新后现金簿余额 + 未兑现支票 − 未入账存款 = 调整后银行对账单余额。
Items that appear on the bank statement but not yet in the cash book, such as bank charges, standing orders and credit transfers, must first be entered in the cash book before the reconciliation is prepared.
银行对账单上已出现但现金簿未记录的项目，如银行手续费、自动转账和进账，必须在编制调节表前先补记入现金簿。
9. Control Accounts | 控制账户
Control accounts are memorandum accounts that summarise the total amounts of many individual ledger accounts. The sales ledger control account records total trade receivables, and the purchases ledger control account records total trade payables. Their closing balances should agree with the sum of the corresponding individual accounts.
控制账户是对众多分类账明细账户总额进行汇总的备查账户。销售总账控制账户记录应收账款总额，采购总账控制账户记录应付账款总额。其期末余额应与对应的明细账户合计一致。
Typical entries in the sales ledger control account include: opening balance and credit sales on the debit side; and receipts from customers, discounts allowed and irrecoverable debts on the credit side. The formula to find credit sales if it is missing: Credit sales = Closing balance + Receipts + Discounts allowed + Bad debts − Opening balance.
销售总账控制账户的典型分录包括：借方记录期初余额和赊销额；贷方记录客户付款、已付折扣与坏账核销。若缺失赊销数据，可用公式推算：赊销额 = 期末余额 + 收款 + 折扣 + 坏账 − 期初余额。
10. Inventory Valuation | 存货计价
Inventory must be valued at the lower of cost and net realisable value (NRV). This is an application of the prudence concept. Net realisable value = Estimated selling price − Estimated costs to complete and sell.
存货必须按成本与可变现净值（NRV）孰低计价。这是谨慎性原则的应用。可变现净值 = 预计售价 − 预计完工及销售费用。
If inventory has a cost of £5,000 but its NRV has fallen to £4,800, the inventory is written down by £200: debit Income Statement, credit Inventory. This ensures that inventory is not overstated in the statement of financial position.
若存货成本为 5,000 英镑，但其可变现净值跌至 4,800 英镑，则存货须减记 200 英镑：借记利润表，贷记存货账户。这确保财务状况表中的存货不会高估。
11. Key Ratios for Analysis | 主要分析比率
Ratios help evaluate a business’s profitability, liquidity and performance. The essential profitability ratios are:
比率有助于评价企业的盈利能力、流动性和经营绩效。关键的盈利比率包括：
Gross profit margin = (Gross profit ÷ Net sales) × 100% – measures the percentage of sales revenue remaining after cost of sales.
毛利率 =（毛利 ÷ 净销售额）× 100% – 衡量扣除销售成本后销售收入剩余的百分比。
Profit margin = (Profit before interest ÷ Net sales) × 100% – shows net profit generated from each pound of sales.
净利率 =（息税前利润 ÷ 净销售额）× 100% – 反映每英镑销售收入产生的净利润。
Return on capital employed (ROCE) = (Profit before interest ÷ Capital employed) × 100% – indicates how efficiently capital is used. Capital employed = Total assets − Current liabilities.
资本运用回报率（ROCE）=（息税前利润 ÷ 运用资本）× 100% – 反映资本使用效率。运用资本 = 总资产 − 流动负债。
Key liquidity ratios are:
主要的流动性比率包括：
Current ratio = Current assets ÷ Current liabilities – a measure of short-term solvency. A ratio around 2:1 is generally regarded as safe.
流动比率 = 流动资产 ÷ 流动负债 – 衡量短期偿债能力，通常 2:1 左右被认为安全。
Liquid ratio (acid test) = (Current assets − Inventory) ÷ Current liabilities – a stricter test that excludes slow-moving inventory.
速动比率（酸性测试比率）=（流动资产 − 存货）÷ 流动负债 – 更严格的测试，排除了流动性较差的存货。
12. Accounting Principles and Concepts | 会计原则与概念
The IASB Conceptual Framework and the ‘generally accepted accounting practice’ build on several key concepts that govern how transactions are recorded and reported. These are the ‘theorems’ of accounting judgement.
国际会计准则理事会的概念框架以及’公认会计实务’建立在一系列关键概念之上，这些概念指导着交易记录与报告的方式，堪称会计判断的’定理’。
Business entity: The business is treated as separate from its owners. Only transactions of the business are recorded.
会计主体：企业被视为独立于其业主的实体，只记录企业自身的交易。
Going concern: Financial statements are prepared on the assumption that the business will continue operating for the foreseeable future. This justifies the use of historical cost rather than liquidation values.
持续经营：财务报表的编制假设企业在可预见的未来将继续经营，这为使用历史成本而非清算价值提供了依据。
Accruals (matching): Revenue and expenses are recognised when they are earned or incurred, not when cash is received or paid. Adjustments for prepayments and accruals ensure that the correct profit is shown.
权责发生制（配比原则）：收入和费用在其赚得或发生当期确认，而非在现金收付时确认。预付与应计调整确保了利润的正确列报。
Prudence: Profits are not anticipated, but all foreseeable losses are provided for. This leads to valuing inventory at the lower of cost and net realisable value and creating allowances for doubtful debts.
谨慎性：不预计利润，但需对所有可预见的损失计提准备。这导致存货按成本与可变现净值孰低计价，并计提坏账准备。
Consistency: Once a business adopts an accounting method, it should use it consistently from period to period so that financial statements are comparable. Changes are only permitted if they result in a more reliable and relevant presentation, and must be disclosed.
一致性：企业一经采用某种会计方法，便应在各期间保持一致，以保证财务报表的可比性。只有当改变能提供更可靠、更相关的信息时才允许变更，且必须披露。
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