Year 10 CCEA Accounting: Formulas & Theorems Quick Reference | Year 10 CCEA 会计：公式定理速查手册

📚 Year 10 CCEA Accounting: Formulas & Theorems Quick Reference | Year 10 CCEA 会计：公式定理速查手册

Mastering the core formulas and accounting theorems is crucial for success in Year 10 CCEA Accounting. This handbook provides a concise reference for all key equations, ratios, and valuation methods you will encounter in your studies and exams. Use it as a daily revision tool to reinforce your numerical skills and build confidence in solving accounting problems.

掌握核心公式与会计定理对 Year 10 CCEA 会计考试至关重要。本手册为你提供所有关键公式、比率和估值方法的简明参考，涵盖学习和考试中会遇到的内容。可将它作为日常复习工具，强化你的计算技能，增强解决会计问题的信心。

1. The Accounting Equation | 会计等式

The accounting equation forms the very foundation of double-entry bookkeeping. It states that every asset a business owns has been financed either by borrowing (liabilities) or by the owner’s investment and accumulated profits (equity). This equation must remain in balance after every single transaction, ensuring the books are always correct.

会计等式构成了复式记账法的基础。它表明企业拥有的每一项资产要么通过借款（负债）来融资，要么来自所有者投入及累积利润（所有者权益）。每笔交易发生后，该等式都必须保持平衡，以确保账簿始终准确无误。

Assets = Liabilities + Equity

资产 = 负债 + 所有者权益

If a business purchases equipment with cash, one asset increases and another decreases, leaving the equation balanced. If it takes out a bank loan, assets (cash) rise and liabilities (loan) rise equally.

如果企业用现金购买设备，一项资产增加，另一项资产减少，等式仍平衡。如果企业获得银行贷款，资产（现金）增加，同时负债（贷款）等额增加。

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2. Calculating Profit | 利润计算

Profit measures the financial return a business earns from its activities over a specific period. It is found by deducting all costs and expenses from the revenue generated. At the simplest level, the net profit (or net loss) is the difference between total income and total expenditure.

利润衡量企业在一定期间内从其经营活动中获得的经济回报，它由收入扣除所有成本与费用后得出。简单而言，净利润（或净亏损）就是总收入与总支出之间的差额。

Net Profit = Total Revenue − Total Expenses

净利润 = 总收入 − 总费用

Total revenue includes sales and other income. Total expenses encompass the cost of goods sold, wages, rent, depreciation, and other operating costs. When total revenue exceeds total expenses, the business earns a profit; otherwise it incurs a loss.

总收入包括销售收入和其他收入。总费用涵盖销售成本、工资、租金、折旧以及其他营业费用。当总收入大于总费用时，企业盈利；反之则产生亏损。

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3. Cost of Sales | 销售成本

Cost of sales (also called cost of goods sold) represents the direct cost of the inventory that a business has actually sold during an accounting period. It is deducted from revenue to determine gross profit. The fundamental equation links opening and closing inventory with purchases.

销售成本（亦称已售商品成本）指企业在一个会计期间内实际售出存货的直接成本。它从收入中扣除，用以计算毛利。基本公式将期初存货、期末存货与购货联系起来。

Cost of Sales = Opening Inventory + Purchases − Closing Inventory

销售成本 = 期初存货 + 购货 − 期末存货

In practice, purchases may need to be adjusted for purchase returns and carriage inwards. The net purchases figure is a more accurate measure of the goods acquired for resale.

实务中，购货可能需要调整购货退回和入库运费。净购货额能更准确地衡量企业为转售而购入的商品。

Net Purchases = Purchases − Purchase Returns + Carriage Inwards

净购货 = 购货 − 购货退回 + 入库运费

Therefore, a detailed cost of sales formula can be written as: Cost of Sales = Opening Inventory + Net Purchases − Closing Inventory.

因此，详细的销售成本公式可写为：销售成本 = 期初存货 + 净购货 − 期末存货。

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4. Gross Profit Margin | 毛利率

The gross profit margin expresses gross profit as a percentage of revenue. It reveals how well a business controls its direct costs, such as production or purchasing costs. A high margin suggests efficient cost management and strong pricing power.

毛利率表示毛利占收入的百分比，反映企业控制直接成本（如生产或采购成本）的能力。毛利率高，表明成本管理效率高，定价能力强。

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

毛利率 = (毛利 ÷ 收入) × 100%

Recall that Gross Profit = Revenue − Cost of Sales. For every pound of revenue, the gross margin percentage is retained to cover other expenses and generate net profit.

回顾一下，毛利 = 收入 − 销售成本。每获得一英镑收入，毛利率所代表的百分比将被保留下来，用于支付其他费用并创造净利润。

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5. Net Profit Margin | 净利率

Net profit margin takes the analysis a step further: it measures the percentage of revenue that remains after all operating expenses, interest, and other costs have been subtracted. This is the ultimate measure of a firm’s overall profitability.

净利率进一步进行了分析：它衡量在扣除了所有营业费用、利息和其他成本之后，剩余利润占收入的百分比。这是衡量企业整体盈利能力的最终指标。

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

净利率 = (净利润 ÷ 收入) × 100%

Net profit is derived by subtracting all operating expenses (e.g., salaries, rent, utilities) from the gross profit. A declining net profit margin could indicate rising expenses or competitive pressure on selling prices.

净利润是通过从毛利中扣除所有营业费用（如工资、租金、水电费）得出的。净利率下降可能表明费用上升，或售价面临竞争压力。

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6. Return on Capital Employed (ROCE) | 资本报酬率

ROCE evaluates how efficiently a business uses the funds invested in it to generate profit. It is a key profitability ratio for investors and lenders, as it can be compared across different businesses regardless of size.

资本报酬率评估企业运用其所投入资金产生利润的效率。它是投资者和贷款人关注的关键盈利比率，可以在不同规模的企业间进行比较。

ROCE = (Net Profit ÷ Capital Employed) × 100%

资本报酬率 = (净利润 ÷ 运用资本) × 100%

Capital employed can be defined as total assets minus current liabilities, or as owner’s equity plus long-term liabilities. At Year 10 level, it is often provided or simplified to these figures. A higher ROCE indicates better return on investment.

运用资本可以定义为总资产减去流动负债，或者所有者权益加长期负债。在 Year 10 阶段，该数值通常会直接给出，或简化为以上两种形式。资本报酬率越高，

Published by TutorHao | Year 10 Accounting Revision Series | aleveler.com

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