📚 Year 10 CIE Accounting Formula & Theorem Quick-Reference Handbook | Year 10 CIE 会计公式定理速查手册
This quick-reference handbook brings together the essential formulas, ratios and accounting equations you will use in Year 10 CIE IGCSE Accounting. Every formula is presented with a short explanation, followed by its Chinese equivalent, so you can revise efficiently for both Paper 1 and Paper 2. Keep this guide handy when working through past papers and topic questions.
这本速查手册汇集了 Year 10 CIE IGCSE 会计课程中必须掌握的核心公式、比率和会计等式。每个公式都配有简明解释，并附上对应的中文表述，方便你高效复习 Paper 1 和 Paper 2。在做历年真题和分章练习时，随时翻阅本手册。
1. The Accounting Equation | 会计等式
The accounting equation is the foundation of the double-entry system. It shows that the resources of a business (assets) are always financed either by borrowing (liabilities) or by the owner (capital).
会计等式是复式记账系统的基础。它表明企业的资源（资产）始终通过借款（负债）或所有者投入（资本）来获得资金。
Assets = Liabilities + Capital
This equation can be rearranged to calculate the owner’s equity at any point.
该等式可变形，用于计算任一时点的所有者权益。
Capital = Assets – Liabilities
For every transaction, the dual effect keeps the equation in balance. If a business buys goods on credit, both assets (inventory) and liabilities (trade payables) increase by the same amount.
每笔交易产生的双重影响都会使等式保持平衡。如果企业赊购商品，资产（存货）和负债（应付账款）会等额增加。
2. Income Statement and Cost of Sales | 损益表与销售成本公式
The income statement calculates the profit or loss for a period. The first key figure is gross profit, which is the difference between sales revenue and the cost of goods sold.
损益表用于计算某一期间的利润或亏损。第一个关键数字是毛利，即销售收入与销售成本之间的差额。
Gross Profit = Sales Revenue – Cost of Goods Sold (COGS)
Cost of goods sold is not always given directly; it must often be worked out from inventory records.
销售成本通常不会直接给出，往往需要根据存货记录来计算。
COGS = Opening Inventory + Purchases – Closing Inventory
Once gross profit is known, net profit (profit for the year) is found by adding other income and deducting all remaining expenses.
算出毛利后，加上其他收益，扣除所有剩余费用，即可得到本年度净利润。
Profit for the Year = Gross Profit + Other Income – Expenses
Other income includes items such as rent received, commission received and discount received. Expenses include rent, salaries, insurance, depreciation and bad debts.
其他收益包括已收租金、已收佣金和已收折扣等。费用包括租金、工资、保险费、折旧和坏账等。
3. Profit Margins | 利润率
Profit margins express profit as a percentage of revenue, allowing businesses to compare performance across periods and with competitors.
利润率将利润表示为收入的百分比，使企业能够跨期比较业绩，并与竞争对手进行对比。
Gross Profit Margin = (Gross Profit / Revenue) × 100%
The gross margin reveals how well a business controls its direct costs. A falling gross margin may signal that purchase prices are rising or selling prices are being cut.
毛利率反映企业控制直接成本的成效。毛利率下降可能意味着采购价格上涨或销售价格下调。
Profit for the Year Margin (Net Profit Margin) = (Profit for the Year / Revenue) × 100%
The net profit margin takes all expenses into account. It is a key measure of overall profitability.
净利率考虑了所有费用，是衡量整体盈利能力的关键指标。
4. Inventory Valuation Methods | 存货计价方法
Closing inventory must be valued at the lower of cost and net realisable value. Within the cost principle, CIE IGCSE Accounting expects you to apply FIFO (First In, First Out) and AVCO (Average Cost).
期末存货必须以成本与可变现净值孰低法计价。在成本原则下，CIE IGCSE 会计要求你掌握先进先出法（FIFO）和加权平均法（AVCO）。
Under FIFO, the earliest purchases are deemed to be issued first, so closing inventory consists of the most recently purchased goods.
在先进先出法下，最早购入的存货被视为最先发出，因此期末存货由最近购入的商品组成。
Closing Inventory (FIFO) = Quantity on hand valued at the latest purchase prices
Under AVCO, a new weighted average cost is calculated after every purchase, or at the end of the period.
在加权平均法下，每次进货后或期末都会重新计算加权平均成本。
Weighted Average Cost per Unit = Total Cost of Inventory Purchased / Total Units Available for Sale
Closing Inventory (AVCO) = Weighted Average Cost per Unit × Closing Units
Remember that the costing method affects both the closing inventory figure in the statement of financial position and the cost of sales in the income statement.
请牢记，存货计价方法既影响财务状况表中的期末存货金额，也影响损益表中的销售成本。
5. Depreciation Formulas | 折旧公式
Depreciation spreads the cost of a non-current asset over its useful life. The two methods tested at CIE IGCSE are the straight-line method and the reducing balance method.
折旧将非流动资产的成本在其使用寿命内进行分摊。CIE IGCSE 考查的两种方法是直线法和余额递减法。
The straight-line method charges an equal amount of depreciation each year.
直线法每年计提的折旧额相等。
Annual Depreciation (Straight-Line) = (Cost – Residual Value) / Useful Life
The carrying amount (net book value) of the asset is the original cost minus accumulated depreciation to date.
资产的账面净值（净值）等于原始成本减去截至当期累计折旧。
Carrying Amount = Cost – Accumulated Depreciation
The reducing balance method applies a fixed percentage to the carrying amount at the start of the year.
余额递减法在年初账面净值的基础上按固定百分比计提折旧。
Depreciation for the Year (Reducing Balance) = Carrying Amount at Start × Depreciation Rate (%)
When an asset is sold, the profit or loss on disposal is the difference between the sale proceeds and the carrying amount at the date of sale.
当资产出售时，处置损益等于出售收入与售出当日账面净值之间的差额。
Profit/(Loss) on Disposal = Sale Proceeds – Carrying Amount
6. Working Capital and Liquidity Ratios | 营运资本与流动性比率
Working capital measures the short-term resources available to meet day-to-day obligations. Liquidity ratios assess whether a business can pay its current liabilities as they fall due.
营运资本衡量可用于满足日常义务的短期资源。流动性比率评估企业是否能在流动负债到期时予以支付。
Working Capital = Current Assets – Current Liabilities
A positive working capital balance is desirable, but too much working capital may indicate that resources are not being used efficiently.
营运资本为正数是理想的，但营运资本过多可能表明资源利用效率不高。
Current Ratio = Current Assets / Current Liabilities
The current ratio is often quoted as a ratio such as 1.5 : 1. A ratio of at least 1 : 1 is generally regarded as acceptable, but the norm varies by industry.
流动比率通常表示为 1.5 : 1 这样的形式。至少 1 : 1 的比率通常被认为是可以接受的，但行业间标准不同。
The quick ratio (acid test ratio) excludes inventory because inventory may not be quickly convertible into cash.
速动比率（酸性测试比率）剔除了存货，因为存货可能无法迅速转换为现金。
Quick Ratio = (Current Assets – Inventory) / Current Liabilities
A quick ratio of around 0.8 : 1 to 1 : 1 is often considered healthy, depending on the business.
一般认为速动比率在 0.8 : 1 到 1 : 1 之间较为健康，但视具体行业而定。
7. Profitability and Efficiency Ratios | 盈利能力与效率比率
Profitability ratios help stakeholders judge how well a business is using its capital. Efficiency ratios show how effectively assets and liabilities are being managed.
盈利能力比率帮助利益相关者判断企业运用资本的成效。效率比率则显示资产和负债的管理效率。
Return on Capital Employed (ROCE) = (Profit for the Year / Capital Employed) × 100%
Capital employed can be calculated as total assets minus current liabilities, or as owner’s capital plus non-current liabilities. It represents the long-term funds invested in the business.
资本运用额可计算为总资产减去流动负债，或所有者资本加非流动负债。它代表投入企业的长期资金。
Inventory Turnover (times) = Cost of Sales / Average Inventory
Average Inventory = (Opening Inventory + Closing Inventory) / 2
A higher inventory turnover means goods are being sold more quickly, which is usually positive unless stock-outs occur.
存货周转率越高，说明商品销售得越快，通常是有利的，除非出现缺货。
Trade Receivables Collection Period (days) = (Trade Receivables / Credit Sales) × 365
This ratio shows the average number of days it takes to collect money from credit customers. A period shorter than the credit terms offered is ideal.
这一比率显示从赊销客户处收回款项的平均天数。收款期短于所提供的信用期最为理想。
Trade Payables Payment Period (days) = (Trade Payables / Credit Purchases) × 365
A longer payment period may improve cash flow but could harm relationships with suppliers.
付款期较长可能会改善现金流量，但可能损害与供应商的关系。
8. Bad Debts and Provision for Doubtful Debts | 坏账与坏账准备
When a credit customer is unable to pay, the debt must be written off as a bad debt. In addition, a business often creates a provision for debts that may go bad in the future.
当赊销客户无力付款时，该项债务必须作为坏账注销。此外，企业通常会对未来可能无法收回的债务计提准备。
Bad debts written off are charged as an expense in the income statement and reduce trade receivables in the statement of financial position.
已注销的坏账在损益表中列为费用，同时减少财务状况表中的应收账款。
A provision for doubtful debts is an estimate. At the year end, the provision is adjusted to a required level. The increase or decrease in the provision is reported in the income statement.
坏账准备是一项估计。在年末，将准备调整至所需水平，准备金的增减额计入损益表。
Increase in Provision = New Provision Required – Existing Provision
If the result is negative, there is a decrease in provision, which is credited to the income statement (as a reduction in expenses).
如果结果为负数，即准备减少，则记入损益表贷方（冲减费用）。
Total Bad Debt Expense for the Period = Bad Debts Written Off + Increase in Provision
In the statement of financial position, trade receivables are shown net of the provision for doubtful debts.
在财务状况表中，应收账款以扣除坏账准备后的净额列示。
9. Bank Reconciliation Adjustments | 银行调节表调整公式
A bank reconciliation statement agrees the cash book balance with the bank statement balance. Differences arise because of timing and errors.
银行调节表是将现金账簿余额与银行对账单余额调节一致，差异由时间性差异和错误造成。
To find the adjusted cash book balance, start with the unadjusted cash book balance and add items that increase cash, then deduct items that decrease cash according to the bank statement.
要计算调整后的现金簿余额，从未调整的现金簿余额出发，加上根据银行对账单应增加现金的项目，再减去应减少现金的项目。
Adjusted Cash Book Balance = Unadjusted Cash Book Balance + Amounts Credited by Bank not in Cash Book – Amounts Debited by Bank not in Cash Book ± Correction of Errors
Typical additions include bank giro credits, interest received by the bank, and direct credits. Typical deductions include bank charges, standing orders and direct debits not yet recorded.
典型的增加项目包括银行转账贷方、银行已收利息和直接贷项。典型的减少项目包括银行手续费、未记录的长期订单和直接借记。
The bank reconciliation statement then takes the adjusted bank statement balance and lists any unpresented cheques and deposits not yet credited.
然后，银行调节表以调整后的银行对账单余额为基础，列示未兑现支票和尚未入账的存款。
Reconciled Bank Statement Balance = Bank Statement Balance – Unpresented Cheques + Deposits not yet Credited
After these adjustments, the adjusted cash book balance should equal the reconciled bank statement balance.
经过这些调整后，调整后的现金簿余额应与调节后的银行对账单余额相等。
10. Break-even Analysis | 盈亏平衡分析
Break-even analysis identifies the level of sales at which total revenue equals total costs, resulting in neither profit nor loss.
盈亏平衡分析用于找到总收入等于总成本、企业不盈不亏的销售水平。
Break-even Point (units) = Total Fixed Costs / (Selling Price per Unit – Variable Cost per Unit)
The denominator is called contribution per unit. Contribution is the amount each unit sold contributes towards covering fixed costs and then generating profit.
分母称为单位边际贡献。边际贡献是每售出一单位产品能为弥补固定成本并创造利润所作的贡献。
Contribution per Unit = Selling Price per Unit – Variable Cost per Unit
Break-even point can also be expressed in sales value.
盈亏平衡点也可以用销售额表示。
Break-even Point (sales value) = Total Fixed Costs / (Contribution per Unit / Selling Price per Unit) = Total Fixed Costs / Contribution to Sales Ratio
The margin of safety shows how far actual sales can fall before the business starts making a loss.
安全边际反映实际销售量在达到亏损前可以下降的幅度。
Margin of Safety (units) = Actual Sales Units – Break-even Sales Units
Break-even charts and cost-volume-profit analysis are practical tools for decision-making, but remember they assume costs and revenues are linear.
盈亏平衡图和本量利分析是实用的决策工具，但需注意它们假设成本与收入是线性关系。
11. Capital Calculation | 资本计算
The closing capital balance at the end of a period can be found without preparing a full set of statements, using the opening capital and the changes during the period.
无需编制整套报表，也可以利用期初资本和期间变动来算出期末资本余额。
Closing Capital = Opening Capital + Profit for the Year (or – Loss) + Additional Capital Introduced – Drawings
This formula is particularly useful when constructing a balance sheet from incomplete records or when verifying the owner’s equity figure.
当从不完整记录编制资产负债表或验证所有者权益数字时，该公式特别有用。
Drawings are amounts taken out of the business by the owner for personal use. They reduce capital but are not an expense of the business.
提款是所有者从企业取走供个人使用的金额。提款减少资本，但不属于企业的费用。
If a business makes a loss, the loss is deducted instead of added, reducing the capital.
若企业发生亏损，则需减去亏损，从而导致资本减少。
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