Year 9 CAIE Accounting: Quick Reference Handbook of Formulas and Theorems | Year 9 CAIE 会计：公式定理速查手册

📚 Year 9 CAIE Accounting: Quick Reference Handbook of Formulas and Theorems | Year 9 CAIE 会计：公式定理速查手册

This quick reference handbook is designed for Year 9 students following the CAIE Accounting curriculum. It covers all essential formulas and accounting theorems, from the fundamental accounting equation to control account reconciliations. Use it to reinforce your understanding and prepare confidently for assessments.

本速查手册专为学习 CAIE 会计课程的 Year 9 学生设计。涵盖从基本会计等式到控制账户对账的所有核心公式与理论。用以加深理解，从容备考。

1. The Accounting Equation | 会计等式

The accounting equation is the cornerstone of all financial accounting. It ensures that every transaction maintains balance within the double-entry system.

会计等式是所有财务会计的基石，确保每笔交易在复式记账体系中保持平衡。

Assets = Liabilities + Owner’s Equity

Assets represent what the business owns (e.g., cash, inventory, equipment). Liabilities are the business’s obligations to outsiders (e.g., loans, trade payables). Owner’s equity is the residual interest of the owner in the business after deducting liabilities.

资产指企业拥有的资源（如现金、存货、设备）。负债是企业对外承担的义务（如贷款、应付账款）。所有者权益是扣除负债后，所有者对企业资产的剩余权益。

For example, if a business has total assets of $75,000 and total liabilities of $30,000, then owner’s equity is $45,000. The equation becomes $75,000 = $30,000 + $45,000.

例如，若企业总资产为 $75,000，总负债为 $30,000，则所有者权益为 $45,000。等式即为 $75,000 = $30,000 + $45,000。

2. Expanded Accounting Equation & Profit | 扩展会计等式与利润

When a business earns revenue or incurs expenses, these items affect owner’s equity. The expanded equation includes revenue, expenses, and drawings to show the dynamic nature of equity.

当企业赚取收入或发生费用时，这些项目会影响所有者权益。扩展等式纳入收入、费用和提款，以体现权益的变动。

Assets