📚 Year 10 OCR Accounting: Formula & Theorem Quick Reference Guide | Year 10 OCR 会计：公式定理速查手册
This quick reference guide collects the essential formulas, theorems, and accounting equations that underpin the Year 10 OCR Accounting specification. Use it to reinforce your understanding of double-entry rules, financial statements, ratio analysis, and adjustments – all in one place.
本速查手册汇集了支撑 Year 10 OCR 会计课程的重要公式、定理和会计等式。你可以借此在一处巩固对复式记账规则、财务报表、比率分析和调整分录的理解。
1. The Accounting Equation | 会计等式
Assets = Liabilities + Capital
资产 = 负债 + 资本。该等式始终成立，每一笔交易都会双重影响等式两侧，确保其平衡。
The extended equation incorporates profits and drawings: Assets = Liabilities + Capital + (Revenue − Expenses) − Drawings. This form highlights how income and owner’s withdrawals reshape equity.
扩展等式包含利润和提款：资产 = 负债 + 资本 + (收入 − 费用) − 提款。此形式展示了收入和业主提款如何重塑所有者权益。
2. Double-Entry Rules | 复式记账规则
The dual aspect principle requires every transaction to affect at least two accounts. The rules for increases and decreases are fundamental.
双重性原则要求每一笔交易至少影响两个账户。增减变化的规则是基础。
| Account type | To increase | To decrease |
|---|---|---|
| Assets | Debit | Credit |
| Expenses | Debit | Credit |
| Drawings | Debit | Credit |
| Liabilities | Credit | Debit |
| Capital | Credit | Debit |
| Income / Revenue | Credit | Debit |
资产和费用类账户增加记借方，减少记贷方；负债、资本和收入类账户增加记贷方，减少记借方。提款与费用同向，因为它减少所有者权益。
The total debits entered across all accounts must equal the total credits for every transaction.
每笔交易中所有账户的借方总额必须等于贷方总额。
3. Trial Balance | 试算平衡
Sum of Debit Balances = Sum of Credit Balances
借方余额合计 = 贷方余额合计。试算表是检查复式记账是否平衡的首要工具。
Errors that are not revealed by a trial balance include omission, commission, principle, original entry, and compensating errors. A balanced trial balance only proves that total debits equal total credits; it does not guarantee accuracy.
试算表无法发现的错误包括遗漏错误、抵消错误、原则性错误、原始记录错误和对冲性错误。试算表平衡仅能证明借方总额等于贷方总额，不保证记录完全正确。
4. Income Statement Formulas | 利润表公式
Gross Profit = Revenue − Cost of Sales
毛利 = 收入 − 销售成本。这是反映核心经营盈利的第一步。
Cost of sales is built from opening inventory, purchases, purchase returns, carriage inwards, and closing inventory:
Cost of Sales = Opening Inventory + Purchases − Purchase Returns + Carriage Inwards − Closing Inventory
销售成本由期初存货、采购、采购退回、进货运费和期末存货计算得出。
Net Profit = Gross Profit + Other Income − Expenses
净利润 = 毛利 + 其他收入 − 费用。这里的费用包含营业费用、折旧、坏账等。
Expenses often include wages, rent, insurance, depreciation, and provision adjustments. Understanding how each flows into net profit is essential for ratio analysis.
费用通常包括工资、租金、保险费、折旧和准备调整。理解各项目如何进入净利润对比率分析至关重要。
5. Balance Sheet Formulas | 资产负债表公式
Net Assets = Total Assets − Total Liabilities
净资产 = 总资产 − 总负债。净资产在数值上必须等于所有者权益。
Capital Employed = Non-Current Assets + Net Current Assets − Long-Term Liabilities
运用资本 = 非流动资产 + 净流动资产 − 长期负债。净流动资产 = 流动资产 − 流动负债。
Non-current assets are shown at net book value (cost less accumulated depreciation). Current assets include inventory, trade receivables, prepayments and cash.
非流动资产以账面净值列示 (成本减去累计折旧)。流动资产包括存货、应收贸易账款、预付款项和现金。
6. Depreciation Calculations | 折旧计算
Straight-Line: Annual Depreciation = (Cost − Residual Value) ÷ Useful Life
直线法：年折旧额 = (成本 − 残值) ÷ 使用年限。该方法每年按固定金额计提折旧。
Reducing Balance: Annual Depreciation = Net Book Value × Depreciation Rate (%)
余额递减法：年折旧额 = 账面净值 × 折旧率 (%)。初期计提金额较高，后期逐渐减少。
Net book value (NBV) at any point equals original cost less accumulated depreciation to date. The reducing balance method applies a fixed percentage to the NBV brought forward.
账面净值 (NBV) 在任何时点等于原始成本减去至当日的累计折旧。余额递减法对期初账面净值按固定百分比计算折旧。
7. Bad Debts & Provisions | 坏账与可疑债务准备
A bad debt is an amount owed that has been confirmed as irrecoverable and is written off as an expense.
坏账是已确认无法收回的应收账款，被核销为费用。
Bad Debts Written Off = Specific Receivables Deemed Uncollectable
核销的坏账 = 被认定为收不回的特定应收款。
A provision for doubtful debts estimates the expected uncollectable amount from trade receivables at the year-end. The adjustment is the change in provision:
Increase/Decrease in Provision = New Provision − Old Provision
可疑债务准备是对期末应收款中预计无法收回金额的估计。调整额是准备金的变动：增加/减少 = 新准备 − 旧准备。
An increase in provision raises expenses and lowers net profit; a decrease in provision raises profit.
准备金的增加会提高费用并减少净利润；准备金的减少则增加利润。
8. Profitability Ratios | 盈利能力比率
Gross Profit Margin = (Gross Profit ÷ Revenue) × 100
毛利率 = (毛利 ÷ 收入) × 100。衡量每一英镑销售收入扣除销售成本后的利润比例。
Mark-up = (Gross Profit ÷ Cost of Sales) × 100
成本利润率 = (毛利 ÷ 销售成本) × 100。显示毛利相对于成本的加成百分比。
Net Profit Margin = (Net Profit ÷ Revenue) × 100
净利率 = (净利润 ÷ 收入) × 100。反映最终盈利能力，包含所有费用。
Return on Capital Employed (ROCE) = (Net Profit ÷ Capital Employed) × 100
资本回报率 = (净利润 ÷ 运用资本) × 100。评估企业利用长期资金的效率。
9. Liquidity Ratios | 流动性比率
Current Ratio = Current Assets ÷ Current Liabilities
流动比率 = 流动资产 ÷ 流动负债。常用比率 2:1 被视为安全底线。
Acid Test (Quick) Ratio = (Current Assets − Inventory) ÷ Current Liabilities
酸性测试 (速动) 比率 = (流动资产 − 存货) ÷ 流动负债。该项剔除了流动性最差的存货，常用 1:1 作为参考。
A low current ratio or quick ratio signals possible cash flow pressure, while an excessively high ratio may indicate inefficient use of resources.
过低流动比率或速动比率预示现金流压力，过高比率则可能反映资源使用效率低下。
10. Efficiency Ratios | 效率比率
Inventory Turnover (times) = Cost of Sales ÷ Average Inventory
存货周转率 (次) = 销售成本 ÷ 平均存货。当只有期末存货时，可用期末存货近似代替平均存货。
Trade Receivables Collection Period (days) = (Trade Receivables ÷ Credit Sales) × 365
应收账款回收期 (天) = (应收贸易账款 ÷ 赊销收入) × 365。天数越短，资金回收越迅速。
Trade Payables Payment Period (days) = (Trade Payables ÷ Credit Purchases) × 365
应付账款支付期 (天) = (应付贸易账款 ÷ 赊购额) × 365。衡量企业向供应商付款的速度。
11. Statement of Changes in Equity | 所有者权益变动
The closing capital can be derived from opening capital, injections, net profit and drawings.
期末资本可通过期初资本、增加投资、净利润与提款计算得出。
Closing Capital = Opening Capital + Additional Capital Introduced + Net Profit − Drawings
期末资本 = 期初资本 + 追加资本投入 + 净利润 − 提款。该等式反映了企业在一个期间内所有者权益的全部变化。
If the owner makes no additional investment, the change in equity is simply net profit less drawings. This links the income statement directly to the balance sheet.
若业主未追加投资，权益变动仅为净利润减提款。这直接将利润表与资产负债表联系起来。
12. Bank Reconciliation Adjustments | 银行余额调节公式
The adjusted cash book balance is found by taking the unadjusted cash book balance and adding or removing items known to the business but not yet processed by the bank.
调整后的现金日记账余额是在未调整现金账余额基础上，加减企业已知而银行尚未处理的项目的所得。
Adjusted Cash Book Balance = Unadjusted Cash Book Balance + Unrecorded Receipts − Unrecorded Payments
调整后现金账余额 = 未调整现金账余额 + 未记收款 − 未记付款。例如直接存款、银行手续费等。
The bank statement balance is reconciled using unpresented cheques and outstanding lodgements:
Reconciled Balance = Bank Statement Balance − Unpresented Cheques + Outstanding Lodgements
调节后余额 = 银行对账单余额 − 未兑现支票 + 未达存款。最终调节后的两个余额必须相等。
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