📚 Year 10 SQA Accounting: Formula & Theorem Quick Reference Handbook | Year 10 SQA 会计：公式定理速查手册
Welcome to your ultimate quick reference guide for SQA National 5 Accounting. This handbook collates all the essential formulas, accounting equations, and key theorems you will meet in Year 10. Mastering these building blocks will help you analyse financial statements, solve numerical problems, and understand the logical framework behind double-entry bookkeeping.
欢迎使用专为 SQA National 5 会计打造的公式定理速查手册。本手册汇集了 Year 10 阶段所有核心公式、会计等式和重要定理。掌握这些基础模块将助你分析财务报表、解决数字问题，并理解复式记账背后的逻辑框架。
1. The Accounting Equation | 会计等式
The accounting equation is the foundation of the double-entry system. It states that the resources owned by a business (assets) must always equal the claims against those resources (liabilities plus owner’s equity).
Assets = Liabilities + Equity
会计等式是复式记账系统的基础。它表明企业拥有的资源（资产）必定恒等于对这些资源的求偿权（负债加所有者权益）。
资产 = 负债 + 所有者权益
When income, expenses and drawings are introduced, the expanded equation becomes: Assets = Liabilities + Capital + (Revenue − Expenses) − Drawings. This dynamic form shows how profits increase and drawings reduce the owner’s stake.
引入收入、费用与提款后，扩展等式为：资产 = 负债 + 资本 + (收入 − 费用) − 提款。这一动态形式显示了利润如何增加、提款如何减少所有者权益。
2. Double-Entry Bookkeeping Rules | 复式记账规则
The golden rule of double-entry is: Debits must always equal credits. For asset accounts, an increase is recorded as a debit and a decrease as a credit. For liability and capital accounts, increases are credited and decreases are debited.
复式记账的黄金法则是：借方必须始终等于贷方。对于资产类账户，增加记借方，减少记贷方。对于负债和资本类账户，增加记贷方，减少记借方。
Expenses increase are debited; revenues increase are credited. A widely used mnemonic is DEAD CLIC: Debit Expenses, Assets, Drawings; Credit Liabilities, Income, Capital.
费用增加记借方；收入增加记贷方。一个广泛使用的记忆法是 DEAD CLIC：借方记费用 (Expenses)、资产 (Assets)、提款 (Drawings)；贷方记负债 (Liabilities)、收入 (Income)、资本 (Capital)。
3. Trial Balance and Errors | 试算平衡与错误
A trial balance is a list of all ledger accounts and their balances. Its purpose is to check the arithmetic accuracy of the double-entry records. If total debits equal total credits, the books are “in balance”.
Total Debits = Total Credits
试算平衡表是所有分类账户及其余额的列表，目的是检验复式记账的算术准确性。若借方总额等于贷方总额，则账簿“平衡”。
A balanced trial balance does not guarantee there are no errors. Six error types do not affect the balancing: error of commission (wrong account of same class), error of omission (no entry made), error of principle (capital vs revenue), complete reversal (debit and credit swapped), compensating errors, and original entry errors. Only transposition errors or single-entry errors break the trial balance agreement.
试算平衡并不意味着没有错误。有六类错误不影响平衡：串户错误（同类账户记错）、遗漏错误（未入账）、原则性错误（资本性与收益性混淆）、完全反向错误（借贷颠倒）、抵消错误以及原始分录错误。只有换位错误或单边记账会破坏试算平衡。
4. Income Statement Formulas | 利润表公式
Gross profit is the difference between sales revenue and the cost of those goods sold. The cost of sales is derived from inventory movements and net purchases.
Gross Profit = Sales Revenue − Cost of Sales
Cost of Sales = Opening Inventory + Net Purchases − Closing Inventory
毛利是销售收入与售出商品成本之间的差额。销售成本由存货变动和净购货计算得出。
毛利 = 销售收入 − 销售成本
销售成本 = 期初存货 + 净购货 − 期末存货
Net Purchases = Purchases − Purchase Returns + Carriage Inwards. Profit for the Year = Gross Profit + Other Income − Total Expenses. This final figure is transferred to retained earnings in equity.
净购货 = 购货 − 购货退回 + 购货运费。年度利润 = 毛利 + 其他收入 − 总费用。该最终金额转入所有者权益中的留存收益。
5. Statement of Financial Position | 资产负债表
The statement of financial position (balance sheet) applies the accounting equation and presents the financial condition at a specific date. Total assets are split into non-current and current, while liabilities plus equity form the funding side.
Total Assets = Non-current Assets + Current Assets
Total Liabilities and Equity = Equity + Non-current Liabilities + Current Liabilities
财务状况表（资产负债表）应用会计等式，展示某一特定日期的财务状况。总资产划分为非流动资产和流动资产，负债与所有者权益构成资金来源方。
Working Capital = Current Assets − Current Liabilities. This key measure indicates the funds available for day-to-day trading. A positive working capital is normally required for liquidity.
营运资金 = 流动资产 − 流动负债。这一关键指标显示了可用于日常经营的资金。通常需要正的营运资金以维持流动性。
6. Straight-Line Depreciation | 直线折旧法
Straight-line depreciation spreads the net cost of a non-current asset evenly over its useful life. The formula accounts for the residual value at the end of the asset’s service.
Annual Depreciation = (Cost − Residual Value) ÷ Useful Life
直线折旧法将非流动资产的净成本在其使用年限内平均分摊。该公式考虑了资产服务期满时的残值。
If a fixed percentage of cost is given without residual value, the charge can be Cost × Depreciation Rate. However, for SQA examinations the residual-value method is the standard approach unless instructed otherwise.
如果给定的是按成本的固定百分比且无残值，折旧额可为成本 × 折旧率。但在 SQA 考试中，除非另有说明，包含残值的计算方法才是标准做法。
7. Reducing Balance Depreciation | 余额递减折旧法
Reducing balance depreciation applies a constant annual percentage to the diminishing net book value (carrying amount). The depreciation charge is highest in the early years.
Annual Depreciation = Net Book Value at Start of Year × Depreciation Rate
余额递减折旧法每年按固定百分比对逐渐减少的账面净值（账面余额）计提折旧。前期折旧费用最高。
This method is suitable for assets like vehicles and machinery that lose value quickly at the beginning. In exam tasks, you must calculate the net book value after each year before applying the rate again.
该方法适用于车辆、机器等前期快速贬值的资产。在考试中，你需要先计算每年的账面净值，再应用折旧率。
8. Mark-up and Margin | 加成与毛利率
Mark-up and margin both describe the relationship between cost, selling price and gross profit,
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