📚 Year 10 WJEC Accounting: Formula & Theorem Quick Reference Guide | Year 10 WJEC 会计：公式定理速查手册
This quick reference handbook brings together all the essential formulae, equations and key accounting principles you need for the Year 10 WJEC Accounting course. Use it to revise income statements, statements of financial position, depreciation, ratios and break‑even analysis in one convenient place. Each section provides the English explanation first, followed immediately by the Chinese translation, ensuring bilingual clarity.
这本速查手册汇总了 Year 10 WJEC 会计课程所需的所有基础公式、等式和关键会计原理。你可以在一个地方复习损益表、资产负债表、折旧、比率和盈亏平衡分析等内容。每个小节先提供英文解释，紧随中文翻译，确保双语清晰易懂。
1. The Accounting Equation | 会计等式
The accounting equation is the foundation of the double‑entry system. It shows that everything owned by a business is funded either by the owners or by external parties. The equation must always balance after every transaction.
会计等式是复式记账系统的基础。它表明企业拥有的一切都是由所有者或外部方提供资金。每笔交易后，等式必须始终保持平衡。
Assets = Liabilities + Equity
资产 = 负债 + 所有者权益
Equity can be expanded to show the link with profit: Equity = Opening Capital + Capital Introduced + Net Profit − Drawings. Therefore, any increase in net profit increases equity, provided there are no other changes.
所有者权益可进一步展开以展示与利润的联系：所有者权益 = 期初资本 + 追加资本 + 净利润 − 提款。因此，在没有其他变动的情况下，净利润增加会使所有者权益增加。
2. Double‑Entry Bookkeeping Rules | 复式记账规则
Every transaction affects at least two accounts – one debit and one credit. The total value of debits must always equal the total value of credits. To remember which accounts increase with a debit or a credit, use the mnemonic DEAD CLIC.
每笔交易至少影响两个账户——一个借方，一个贷方。借方总额必须始终等于贷方总额。为了记住哪些账户借记增加、哪些账户贷记增加，可以使用助记口诀 DEAD CLIC。
| Debit increases (Dr) | Credit increases (Cr) |
|---|---|
| Expenses | Liabilities |
| Assets | Income |
| Drawings | Capital |
Total Debits = Total Credits
借方总额 = 贷方总额
For example, when a business buys stationery with cash, the expense (stationery) increases on the debit side, and the asset (cash) decreases on the credit side. The duality principle keeps the accounting equation in balance.
例如，当企业用现金购买文具时，费用（文具）在借方增加，资产（现金）在贷方减少。复式原则保持会计等式平衡。
3. Trial Balance | 试算平衡表
A trial balance lists all ledger account balances in two columns – debit and credit – to check the arithmetic accuracy of the double‑entry system. If total debits equal total credits, the books are ‘in balance’. However, a balanced trial balance does not guarantee that there are no errors; errors of omission, commission and principle can still exist.
试算平衡表将总账账户余额列示在借方和贷方两栏中，用以检查复式记账系统的算数准确性。如果借方总额等于贷方总额，则账目是“平衡”的。然而，平衡的试算表并不能保证没有错误；遗漏错误、混淆错误和原则性错误仍可能存在。
Sum of Debit Balances = Sum of Credit Balances
借方余额合计 = 贷方余额合计
Any difference indicates an error that must be located and corrected, often through a suspense account until the discrepancy is resolved.
任何差异都表明存在错误，必须找出并更正，通常会通过暂记账户处理，直到差异解决。
4. Income Statement Essentials | 损益表基础公式
The income statement summarises revenues and expenses to show the profit or loss for a period. It begins with the trading section, which calculates gross profit, and continues with the profit and loss section, which arrives at net profit.
损益表汇总当期收入和费用，以显示一段期间的利润或亏损。它从计算毛利的购销部分开始，随后进入计算净利润的损益部分。
Revenue − Cost of Sales = Gross Profit
收入 − 销售成本 = 毛利
Cost of Sales = Opening Inventory + Purchases − Closing Inventory
销售成本 = 期初存货 + 购货 − 期末存货
Gross Profit − Expenses = Net Profit
毛利 − 费用 = 净利润
For a service business that does not hold inventory, the income statement simply deducts all expenses from fees earned or revenue to arrive at net profit. No cost of sales calculation is needed.
对于不持有存货的服务型企业，损益表仅从服务收入中扣除所有费用，得出净利润，无需计算销售成本。
5. Statement of Financial Position | 资产负债表公式
Formerly known as the balance sheet, the statement of financial position shows the assets, liabilities and equity of a business at a specific point in time. It reflects the accounting equation in practice.
资产负债表（过去称财务状况表）显示企业在某一特定时点的资产、负债和所有者权益。它实际展现了会计等式。
Non‑current Assets + Current Assets = Total Assets
非流动资产 + 流动资产 = 总资产
Total Assets − Total Liabilities = Net Assets
总资产 − 总负债 = 净资产
Net Assets = Equity
净资产 = 所有者权益
A particularly useful sub‑calculation is working capital, which measures the short‑term financial health of the business.
一个特别有用的子计算是营运资本，它衡量企业的短期财务健康状况。
Working Capital = Current Assets − Current Liabilities
营运资本 = 流动资产 − 流动负债
Positive working capital indicates that the business has enough current assets to cover its short‑term obligations.
正的营运资本表明企业有足够的流动资产来偿还短期债务。
6. Depreciation Methods | 折旧计算方法
Depreciation allocates the cost of a non‑current asset over its useful life. Two common methods are tested in Year 10 WJEC Accounting: straight‑line and reducing (diminishing) balance.
折旧将非流动资产的成本在其使用寿命内分摊。Year 10 WJEC 会计考试中常见的两种方法是直线法和余额递减法。
Straight‑line method:
直线法：
Annual Depreciation = (Cost − Residual Value) ÷ Useful Life
年折旧额 = (原值 − 残值) ÷ 使用年限
The depreciation charge is the same each year. It provides a consistent expense pattern and is simple to apply.
每年折旧费用相同，提供了稳定的费用模式且应用简便。
Reducing balance method:
余额递减法：
Annual Depreciation = Net Book Value × Depreciation Rate (%)
年折旧额 = 账面净值 × 折旧率 (%)
The depreciation charge falls each year because the net book value declines. This method better reflects assets that lose more value in their early years, such as vehicles.
由于账面净值逐年下降，折旧费用也逐年减少。此法更能反映早期价值损失较大的资产，如车辆。
Net Book Value = Cost − Accumulated Depreciation
账面净值 = 原值 − 累计折旧
7. Cost Classification and Total Cost | 成本分类与总成本
Understanding how costs behave is essential for decision‑making. Costs are classified by their relationship to the level of output or activity.
理解成本的习性对决策至关重要。成本按与产出或活动水平的关系进行分类。
Total Cost = Fixed Costs + Variable Costs
总成本 = 固定成本 + 变动成本
Fixed costs remain unchanged in total over a range of activity levels (e.g. rent, insurance). Variable costs vary directly with output (e.g. raw materials, direct labour).
固定成本在一定活动范围内总额保持不变（如租金、保险费）。变动成本则随产出直接变动（如原材料、直接人工）。
Total Variable Cost = Variable Cost per Unit × Quantity
总变动成本 = 单位变动成本 × 数量
Average cost (or unit cost) is used to price products or evaluate efficiency.
平均成本（单位成本）用于产品定价或效率评估。
Average Cost = Total Cost ÷ Quantity
平均成本 = 总成本 ÷ 数量
8. Break‑Even Point | 盈亏平衡点
Break‑even analysis identifies the level of sales at which total revenue equals total costs, resulting in neither profit nor loss. It is a vital tool for planning and risk assessment.
盈亏平衡分析确定总收入等于总成本的销售水平，此时既不盈利也不亏损。它是规划与风险评估的重要工具。
Contribution per Unit = Selling Price per Unit − Variable Cost per Unit
单位边际贡献 = 单位售价 − 单位变动成本
Break‑Even Point (units) = Fixed Costs ÷ Contribution per Unit
盈亏平衡点（数量） = 固定成本 ÷ 单位边际贡献
To find the break‑even sales revenue, multiply the break‑even units by the selling price per unit, or use the contribution to sales ratio.
要计算盈亏平衡销售额，可将盈亏平衡数量乘以单位售价，或使用边际贡献率。
Break‑Even Sales Revenue = Fixed Costs ÷ Contribution to Sales Ratio
盈亏平衡销售额 = 固定成本 ÷ 边际贡献率
The margin of safety shows how much sales can fall before the business reaches break‑even.
安全边际显示在达到盈亏平衡之前，销售额还能下降多少。
Margin of Safety (units) = Actual Sales Units − Break‑Even Units
安全边际（数量） = 实际销售数量 − 盈亏平衡数量
9. Profitability Ratios | 盈利能力比率
Profitability ratios assess how successfully a business is generating profit relative to its revenue, costs and capital. They are expressed as percentages and help compare performance over time or with competitors.
盈利能力比率评估企业相对其收入、成本和资本创造利润的能力。它们以百分比表示，有助于比较不同时期的表现或与竞争对手对比。
Gross Profit Margin = (Gross Profit ÷ Revenue) × 100%
毛利率 = (毛利 ÷ 收入) × 100%
This ratio shows the percentage of revenue remaining after paying for the cost of sales. A higher margin suggests good control over production or purchasing costs.
该比率表示支付销售成本后剩余收入的百分比。毛利率较高表明对生产或采购成本控制良好。
Net Profit Margin = (Net Profit ÷ Revenue) × 100%
净利率 = (净利润 ÷ 收入) × 100%
Net profit margin takes all expenses into account and reveals the overall efficiency of the business.
净利率考虑了所有费用，揭示企业的整体效率。
Return on capital employed (ROCE) measures the return generated on funds invested in the business.
已用资本回报率 (ROCE) 衡量投入企业资金的回报。
ROCE = (Net Profit ÷ Capital Employed) × 100%
已用资本回报率 = (净利润 ÷ 已用资本) × 100%
Capital Employed is often calculated as Total Assets − Current Liabilities, or Equity + Non‑current Liabilities.
已用资本通常按总资产减去流动负债，或所有者权益加非流动负债计算。
10. Liquidity Ratios | 流动性比率
Liquidity ratios measure a business’s ability to meet its short‑term debts as they fall due. The two key ratios are the current ratio and the acid test (quick) ratio.
流动性比率衡量企业偿还到期短期债务的能力。两个关键比率是流动比率和速动比率。
Current Ratio = Current Assets ÷ Current Liabilities (written as x:1)
流动比率 = 流动资产 ÷ 流动负债（表示为 x:1）
A current ratio of around 1.5:1 to 2:1 is generally considered healthy, though this varies by industry. A ratio below 1 may indicate liquidity problems.
流动比率约在 1.5:1 至 2:1 之间通常被认为是健康的，尽管这因行业而异。比率低于 1 可能表明存在流动性问题。
Quick Ratio = (Current Assets − Inventory) ÷ Current Liabilities (x:1)
速动比率 = (流动资产 − 存货) ÷ 流动负债（x:1）
The quick ratio excludes inventory because it is not always easy to convert into cash quickly. A result of 1:1 is often regarded as acceptable.
速动比率剔除存货，因为存货未必总能迅速变现。结果达到 1:1 通常被视为可接受。
Both ratios help lenders and suppliers evaluate the risk of doing business with the enterprise.
这两个比率帮助贷款人和供应商评估与企业的交易风险。
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