Year 10 Edexcel Accounting Formula & Theorem Quick Reference Handbook | Year 10 Edexcel 会计：公式定理速查手册

📚 Year 10 Edexcel Accounting Formula & Theorem Quick Reference Handbook | Year 10 Edexcel 会计：公式定理速查手册

Mastering essential accounting formulas and ratios is key to analysing financial statements, evaluating business performance, and scoring high marks in the Edexcel Year 10 Accounting exam. This handbook compiles all the core equations you need – from the fundamental accounting equation to profitability, liquidity, efficiency, and depreciation calculations. Each formula is presented with clear definitions and worked steps so you can revise effectively and apply them with confidence.

掌握核心会计公式和比率是分析财务报表、评估企业业绩并在 Edexcel Year 10 会计考试中取得高分的关键。本手册汇总了你需要掌握的所有核心等式——从基本会计等式到盈利能力、流动性、效率及折旧计算。每个公式都配有清晰的定义和分步说明，让你能够高效复习并自信应用。

1. The Accounting Equation | 会计等式

The accounting equation is the foundation of double-entry bookkeeping. It states that all assets owned by a business are funded by either capital provided by the owner or liabilities owed to outside parties. The equation must always balance after every transaction.

会计等式是复式记账法的基础。它指出，企业拥有的所有资产要么由所有者投入的资本提供资金，要么由欠外部各方的负债提供资金。每笔交易后，该等式必须始终平衡。

Assets = Capital + Liabilities

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