📚 Year 10 OCR Accounting: Quick Formula & Theorem Reference Handbook | Year 10 OCR 会计：公式定理速查手册
This handbook provides Year 10 students following the OCR Accounting syllabus with a complete set of essential formulas, theorems and quick calculation references. It covers the accounting equation, profitability ratios, liquidity measures and efficiency indicators that you need to master for your assignments and exams.
本手册为学习 OCR 会计课程的 Year 10 学生整理了全套核心公式、定理和速查要点，涵盖会计等式、盈利能力比率、流动性指标和效率指标，帮助你扎实掌握课堂作业和考试中必备的计算知识。
1. The Accounting Equation | 会计等式
The accounting equation is the foundation of double‑entry bookkeeping: Assets = Liabilities + Equity. It must always balance after each transaction.
会计等式是复式记账的基础：资产 = 负债 + 权益。每一笔交易发生后该等式都必须保持平衡。
This can be rearranged to find any missing element:
等式可以变形以求出任何一个缺失要素：
- Assets − Liabilities = Equity
- 资产 − 负债 = 权益
- Assets − Equity = Liabilities
- 资产 − 权益 = 负债
Equity is often expanded as: Equity = Opening Capital + Additional Capital + Profit − Drawings (or − Dividends for companies).
权益通常展开为：权益 = 期初资本 + 追加资本 + 利润 − 提款（公司则为 − 股息）。
2. Assets, Liabilities and Capital Structure | 资产、负债与资本结构
Current assets include cash, inventory, trade receivables and prepayments – items expected to be turned into cash within one year.
流动资产包括现金、存货、应收账款和预付费用——预计在一年内变现的项目。
Non‑current assets are long‑term resources such as machinery, vehicles and premises. Depreciation is applied to spread their cost over useful life.
非流动资产是机器、车辆和房产等长期资源，需要计提折旧以在使用寿命内分摊其成本。
Current liabilities are obligations due within one year, like trade payables and bank overdrafts. Non‑current liabilities are owed beyond one year, such as bank loans.
流动负债是一年内到期的义务，如应付账款和银行透支。非流动负债是一年后到期的债务，如银行贷款。
Working capital = Current assets − Current liabilities. This shows a business’s short‑term financial health.
营运资金 = 流动资产 − 流动负债。它反映了企业的短期财务健康状况。
3. Profit Calculations | 利润计算
Gross profit = Revenue − Cost of sales. It measures profit before other operating expenses are deducted.
毛利 = 销售收入 − 销售成本。它衡量的是在扣除其他营业费用之前的利润。
Net profit (or profit for the year) = Gross profit − Other expenses + Other income. This is the final profit figure available to the owner.
净利润（或年度利润）= 毛利 − 其他费用 + 其他收入。这是可供所有者支配的最终利润数字。
Profit = Total income − Total expenses
利润 = 总收入 − 总费用
4. Cost of Sales | 销售成本
Cost of sales is not always given directly. For firms that hold inventory, it is calculated as:
销售成本并不总是直接给出。对于持有存货的企业，其计算公式为：
Cost of sales = Opening inventory + Purchases − Purchase returns + Carriage inwards − Closing inventory
销售成本 = 期初存货 + 购货 − 购货退回 + 进货运费 − 期末存货
For service businesses, cost of sales often refers to direct labour and materials used.
对于服务型企业，销售成本通常指直接人工和耗用的材料。
5. Gross Profit Margin | 毛利率
The gross profit margin shows how much gross profit is generated for every £1 of sales.
毛利率显示每一英镑销售收入能产生多少毛利。
Gross profit margin (%) = (Gross profit ÷ Revenue) × 100
毛利率 (%) = (毛利 ÷ 销售收入) × 100
A higher gross profit margin indicates the business keeps more from each sale after covering direct costs of goods sold.
毛利率越高，说明企业在弥补商品直接成本后从每笔销售中保留得越多。
6. Net Profit Margin | 净利率
The net profit margin reveals how much of each £1 of revenue becomes net profit after all expenses.
净利率揭示了每一英镑的销售收入在扣除所有费用后能剩下多少净利润。
Net profit margin (%) = (Net profit ÷ Revenue) × 100
净利率 (%) = (净利润 ÷ 销售收入) × 100
Comparing gross and net profit margins helps identify how effectively a business controls its overheads.
比较毛利率和净利率有助于判断企业控制期间费用的有效程度。
7. Current Ratio | 流动比率
The current ratio tests whether a business has enough current assets to cover its current liabilities.
流动比率检验企业是否有足够的流动资产来偿付流动负债。
Current ratio = Current assets ÷ Current liabilities
流动比率 = 流动资产 ÷ 流动负债
The ideal current ratio depends on the industry, but a ratio between 1.5 : 1 and 2 : 1 is often considered healthy.
理想的流动比率因行业而异，但通常认为 1.5 : 1 到 2 : 1 之间较为健康。
8. Quick Ratio (Acid Test) | 速动比率（酸性测试）
The quick ratio is a stricter liquidity measure, as inventory is excluded because it may not be converted to cash quickly.
速动比率是更严格的流动性指标，因为它排除了存货（可能无法快速变现）。
Quick ratio = (Current assets − Inventory) ÷ Current liabilities
速动比率 = (流动资产 − 存货) ÷ 流动负债
A quick ratio of 1 : 1 or above is generally satisfactory, indicating the business can meet immediate debts without selling inventory.
速动比率等于或高于 1 : 1 通常是可以接受的，表明企业无需出售存货就能偿还即期债务。
9. Rate of Inventory Turnover | 存货周转次数
This ratio shows how many times a business sells and replaces its inventory in a given period.
该比率反映企业在一定时期内售出并重置存货的次数。
Inventory turnover (times) = Cost of sales ÷ Average inventory
存货周转次数 = 销售成本 ÷ 平均存货
Average inventory is usually (Opening inventory + Closing inventory) ÷ 2, unless seasonal factors suggest otherwise.
平均存货通常为（期初存货 + 期末存货）÷ 2，除非季节性因素另有要求。
A higher turnover rate implies efficient stock management, but excessively high turnover may lead to stock‑out problems.
周转次数越高说明存货管理越高效，但过高的周转率可能导致缺货问题。
10. Trade Receivables Days | 应收账款周转天数
This ratio measures how quickly, on average, debtors pay their invoices.
该比率衡量客户平均用多少天支付发票款项。
Trade receivables days = (Trade receivables ÷ Credit sales) × 365
应收账款周转天数 = (应收账款 ÷ 赊销收入) × 365
A lower figure means faster collection, improving cash flow. A figure close to the credit terms offered is normally acceptable.
天数越低说明收款越快，有利于现金流。如果天数与企业提供的信用期接近，则通常可以接受。
11. Trade Payables Days | 应付账款周转天数
Trade payables days shows the average time a business takes to pay suppliers.
应付账款周转天数显示企业平均花多少天支付供应商货款。
Trade payables days = (Trade payables ÷ Credit purchases) × 365
应付账款周转天数 = (应付账款 ÷ 赊购额) × 365
If this period is too long, supplier relations may suffer; if too short, the business may lose the advantage of trade credit as a source of finance.
如果这个天数过长，可能损害供应商关系；如果过短，企业可能失去利用商业信用作为融资来源的好处。
12. Depreciation Methods (Straight‑Line) | 折旧方法（直线法）
Straight‑line depreciation spreads the cost of a non‑current asset evenly over its useful life. OCR expects you to be able to calculate annual depreciation and net book value.
直线法将非流动资产成本在其使用寿命内均匀分摊。OCR 课程要求能计算每年折旧额和账面净值。
Annual depreciation = (Cost − Residual value) ÷ Useful life (years)
年折旧额 = (成本 − 残值) ÷ 使用年限
Net book value = Cost − Accumulated depreciation. It appears on the statement of financial position.
账面净值 = 成本 − 累计折旧，列示在财务状况表上。
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