Year 10 Eduqas Accounting: Formulae & Theorems Quick Reference Handbook

📚 Year 10 Eduqas Accounting: Formulae & Theorems Quick Reference Handbook | 公式定理速查手册

This article compiles the essential formulae, theorems, and key relationships you need to master for Year 10 Eduqas Accounting. Each concept is explained in English and Chinese to support bilingual learning and quick revision. Use this handbook to reinforce your grasp of double-entry rules, financial statements, ratios, depreciation, and bank reconciliation.

本文汇编了 Year 10 Eduqas 会计课程中必须掌握的核心公式、定理与关键关系。每个概念均提供中英双语解释，便于快速复习与双语学习。使用本手册来巩固你对复式记账规则、财务报表、比率、折旧以及银行对账的理解。

1. The Accounting Equation | 会计等式

The accounting equation is the fundamental framework of double-entry bookkeeping. It shows that at any moment, a business’s resources (assets) are always financed by obligations to third parties (liabilities) and the owner’s own claim (capital).

会计等式是复式记账的基本框架。它表明在任何时刻，企业的资源（资产）始终由对第三方的义务（负债）和所有者自身的权益（资本）提供资金。

Assets = Liabilities + Capital

Assets include cash, inventory, trade receivables, equipment, and property. Liabilities include trade payables, bank overdrafts, and loans. Capital represents the owner’s investment and retained profits.

资产包括现金、存货、应收账款、设备和房产。负债包括应付账款、银行透支和贷款。资本代表所有者的投资和留存利润。

Every financial transaction has a dual effect on the equation, leaving it in balance. For instance, buying inventory on credit increases an asset (inventory) and a liability (trade payables), while paying a supplier decreases an asset (cash) and a liability (trade payables).

每笔财务交易都会对等式产生双重影响，使其保持平衡。例如，赊购存货会增加资产（存货）和负债（应付账款），而向供应商付款则会减少资产（现金）和负债（应付账款）。

2. The Expanded Accounting Equation | 扩展会计等式

The basic equation grows when we introduce income and expenses. Profit (or loss) is added to capital, so the expanded equation includes these elements.

当我们引入收入和费用时，基本等式会扩展。利润（或亏损）会加到资本中，因此扩展等式包含了这些要素。

Assets = Liabilities + Capital + (Income – Expenses)

This version highlights how trading activities affect the owner’s equity. An increase in income raises capital, while an increase in expenses reduces capital.

这个版本强调了经营活动如何影响所有者权益。收入的增加会提高资本，而费用的增加则会减少资本。

Another common presentation rearranges the equation to group debit balances on one side and credit balances on the other, which helps when analysing ledger entries:

另一种常见的表达方式将等式重新排列，把借方余额归在一边，贷方余额归在另一边，这有助于分析分类账分录：

Assets + Expenses = Liabilities + Capital + Income

This form reminds you that assets and expenses normally carry debit balances, while liabilities, capital, and income normally carry credit balances.

这种形式提醒你，资产和费用通常有借方余额，而负债、资本和收入通常有贷方余额。

3. Double-Entry Rules | 复式记账规则

Double-entry bookkeeping requires every transaction to be recorded in at least two accounts, one debited and one credited. The rules depend on the type of account.

复式记账要求每笔交易至少记录在两个账户中，一个借记，一个贷记。规则取决于账户的类型。

To increase an asset, you debit the asset account; to decrease an asset, you credit it. To increase a liability, you credit the liability account; to decrease it, you debit it.

要增加资产，借记资产账户；要减少资产，贷记资产账户。要增加负债，贷记负债账户；要减少负债，借记负债账户。

For capital, an increase is recorded as a credit, and a decrease is recorded as a debit. For income, increases are credited; for expenses, increases are debited.

对于资本，增加记为贷方，减少记为借方。对于收入，增加记为贷方；对于费用，增加记为借方。

When the owner introduces more cash into the business, debit cash (asset) and credit capital. When the business pays rent, debit rent expense and credit cash.

当所有者向企业投入更多现金时，借记现金（资产），贷记资本。当企业支付租金时，借记租金费用，贷记现金。

4. Income Statement Formulae | 利润表公式

The income statement (profit and loss account) summarises revenue and expenses to calculate profit. The two central profit measures are gross profit and net profit.

利润表（损益表）汇总收入和费用以计算利润。两个核心利润指标是毛利和净利润。

Gross Profit = Sales Revenue – Cost of Goods Sold (COGS)

毛利 = 销售收入 – 销货成本
Net Profit = Gross Profit – Operating Expenses

净利润 = 毛利 – 营业费用

Sales revenue is the total value of goods sold, net of returns. Operating expenses include rent, salaries, advertising, insurance, and depreciation. Interest and taxation may be deducted later to arrive at profit for the year.

销售收入是售出商品的总价值，扣除退货。营业费用包括租金、薪金、广告费、保险费和折旧。此后可能再扣除利息和税费，得到年度利润。

5. Cost of Goods Sold (COGS) | 销货成本的计算

For a trading business, COGS is not simply the amount spent on purchases. It must adjust for opening and closing inventory.

对于贸易企业，销货成本不仅仅是采购支出。它必须调整期初和期末存货。

COGS = Opening Inventory + Net Purchases – Closing Inventory

Net purchases are calculated as: purchases – returns outwards + carriage inwards (if applicable). Carriage inwards is the cost of transporting goods bought, which is added to the cost of purchases.

净采购的计算方法为：采购 – 购货退回 + 购货运费（如适用）。购货运费是购入商品的运输成本，应加到采购成本中。

Accurate COGS is essential for measuring gross profit and for managing stock levels effectively.

准确的销货成本对于计算毛利和有效管理库存水平至关重要。

6. Profitability Ratios | 盈利能力比率

Profitability ratios express profit as a percentage of sales, allowing meaningful comparison between periods and with other businesses.

盈利能力比率将利润表示为销售的百分比，便于不同期间以及与其他企业之间进行有意义的比较。

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

毛利率 = （毛利 ÷ 销售收入）× 100%
Net Profit Margin = (Net Profit ÷ Sales Revenue) × 100%

净利率 = （净利润 ÷ 销售收入）× 100%

A falling gross margin may indicate rising purchase costs or heavy discounting, while a falling net margin often points to poor control of overheads.

毛利率下降可能表明采购成本上升或大幅打折，而净利率下降通常表明间接费用控制不力。

Analyse both margins together to identify whether profit pressure comes from trading activities or from expenses.

同时分析两个比率，以确定利润压力来自经营活动还是费用。

7. Liquidity Ratios | 流动性比率

Liquidity ratios measure a firm’s ability to pay its short-term debts as they fall due. Two key ratios are used:

流动性比率衡量企业在短期债务到期时的偿付能力。常用两个关键比率：

Current Ratio = Current Assets ÷ Current Liabilities

流动比率 = 流动资产 ÷ 流动负债
Quick Ratio (Acid-Test) = (Current Assets – Inventory) ÷ Current Liabilities

速动比率（酸性测试） = （流动资产 – 存货）÷ 流动负债

Current assets include cash, trade receivables, inventory, and short-term investments. Current liabilities include trade payables, overdrafts, and accruals.

流动资产包括现金、应收账款、存货和短期投资。流动负债包括应付账款、透支和应计费用。

The quick ratio excludes inventory because stock may take longer to convert into cash and might lose value if sold urgently. A quick ratio of at least 1:1 is generally considered safe, but this varies by industry.

速动比率剔除存货，因为存货变现可能较慢，且紧急出售时可能贬值。一般认为速动比率至少为 1:1 是安全的，但这因行业而异。

8. Working Capital and Inventory Turnover | 营运资金与存货周转

Working capital (or net current assets) indicates the short-term financial health of a business and its operational efficiency.

营运资金（净流动资产）反映企业的短期财务健康度与运营效率。

Working Capital = Current Assets – Current Liabilities

A positive working capital means the business can cover its immediate obligations; a negative figure suggests potential liquidity problems.Published by TutorHao | Year 10 Accounting Revision Series | aleveler.com

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Year 10 Eduqas Accounting: Formulae & Theorems Quick Reference Handbook | 公式定理速查手册