Accounting Formula & Theorem Quick Reference Handbook | 会计公式定理速查手册

📚 Accounting Formula & Theorem Quick Reference Handbook | 会计公式定理速查手册

This quick reference handbook brings together all the essential formulas, relationships and key theorems you need for Year 11 AQA Accounting. Use it to reinforce your understanding of the accounting equation, financial statements, ratio analysis, depreciation, inventory valuation and break‑even decision making. Every formula is presented with a clear explanation so you can memorise, apply and check your work confidently.

这本速查手册汇集了 AQA 会计 Year 11 所有重要的公式、关系式和关键定理。你可以用它来巩固对会计恒等式、财务报表、比率分析、折旧、存货估值和盈亏决策的理解。每个公式都配有清晰的解释，帮助你记忆、运用并自信地核对答案。

1. The Accounting Equation | 会计恒等式

The accounting equation is the foundation of the double‑entry system. It states that a business’s resources (assets) are always financed by either debts (liabilities) or the owner’s investment (equity). The equation must balance after every transaction.

会计恒等式是复式记账法的基础。它表明企业的资源（资产）总是由负债（欠款）或所有者投入（权益）提供资金。每一笔交易发生后，等式必须保持平衡。

Assets = Liabilities + Equity

Because equity represents the owner’s residual claim, the equation can also be rearranged: Equity = Assets – Liabilities. In a limited company, equity includes share capital and retained earnings. For a sole trader, equity is typically called capital. Whenever you record an asset, there must be a corresponding entry in liability or equity. This guarantees that the statement of financial position always balances.

因为权益代表所有者的剩余索偿权，等式可以变形为：权益 = 资产 – 负债。在有限公司中，权益包含股本和留存收益；对个体经营者通常称为资本。每当你记录一项资产，就必须在负债或权益中做对应分录，这就保证了资产负债表永远平衡。

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2. Income Statement Formulas | 利润表公式

The income statement shows a business’s financial performance over a period. The key flow of calculations starts with sales revenue and deducts costs to reveal gross profit and net profit.

利润表反映企业一段时期内的财务业绩。关键计算流程从销售收入开始，逐步扣除各项成本，得出毛利润和净利润。

Gross Profit = Sales Revenue – Cost of Sales

Cost of sales typically includes the purchase cost of goods, carriage inwards, and adjustments for opening and closing inventory: Cost of Sales = Opening Inventory + Purchases + Carriage Inwards – Closing Inventory. Gross profit measures how well a business manages its core trading activity.

销售成本通常包含商品的买价、进货运费，以及期初、期末存货的调整：销售成本 = 期初存货 + 购货 + 进货运费 – 期末存货。毛利润衡量的是企业核心经营活动的管理效率。

Net Profit = Gross Profit – Expenses

Expenses include items such as rent, wages, insurance, depreciation, and carriage outwards. Other income (e.g. discount received) is added, so a fuller version is: Net Profit = (Gross Profit + Other Income) – Total Expenses. Net profit is the final profit figure available to the owner(s) or for reinvestment.

费用包括租金、工资、保险、折旧和销货运费等项目。其他收益（如购货折扣）要加回，因此更完整的表达式为：净利润 = （毛利润 + 其他收益） – 总费用。净利润是最终可供所有者分配或再投资的利润数字。

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3. Statement of Financial Position Links | 资产负债表关联公式

The statement of financial position lists assets, liabilities and equity at a specific date. Several linked totals help analysts and managers see the financial structure.

资产负债表列示了特定日期的资产、负债和权益。几个关联的总数可以帮助分析人员和管理者看清财务结构。

Net Assets = Total Assets – Total Liabilities

Net assets represent the net worth of a business. In a healthy firm, net assets equal the equity total, which confirms the accounting equation. Another important figure is working capital: Working Capital = Current Assets – Current Liabilities. Positive working capital indicates the business can meet its short‑term obligations as they fall due.

净资产代表企业的净值。在健康的公司里，净资产等于权益总额，这验证了会计恒等式。另一个重要的数字是营运资金：营运资金 = 流动资产 – 流动负债。正的营运资金表明企业能够偿还到期的短期债务。

Capital employed shows the long‑term funds invested in the business. It can be calculated from either the asset side or the financing side:

资本金反映投入企业的长期资金，可以从资产端或融资端计算：

Capital Employed = Total Assets – Current Liabilities

Capital Employed = Non‑current Liabilities + Equity

These formulas are essential because capital employed becomes the denominator in the return on capital employed (ROCE) ratio.

这些公式至关重要，因为资本金是资本金回报率 (ROCE) 的分母。

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4. Profitability Ratios | 盈利能力比率

Profitability ratios assess a business’s ability to generate profit relative to sales or capital. They are always expressed as percentages.

盈利能力比率用于评价企业相对于销售额或资本创造利润的能力，结果总是以百分比表示。

Gross Profit Margin (GPM)

GPM = (Gross Profit ÷ Sales Revenue) × 100

It shows the percentage of each pound of sales left after covering the cost of sales. A falling margin may signal rising purchase costs or lower selling prices.

它显示扣除销售成本后，每一英镑销售收入剩余的百分比。毛利率下降可能显示采购成本上升或售价降低。

Net Profit Margin (NPM)

NPM = (Net Profit ÷ Sales Revenue) × 100

NPM indicates how much of sales revenue ends up as net profit after all expenses. It is useful for tracking expense control.

净利率表明在扣除所有费用后，销售收入中有多少成为净利润，它有助于追踪费用控制情况。

Return on Capital Employed (ROCE)

ROCE = (Net Profit ÷ Capital Employed) × 100

ROCE measures the efficiency with which a business uses its long‑term capital to generate profit. A higher ROCE is generally favourable, but should be compared with interest rates and competitors.

ROCE 衡量企业利用长期资本创造利润的效率。较高的 ROCE 一般更为有利，但需要与利率和竞争对手进行比较。

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5. Liquidity Ratios | 流动性比率

Liquidity ratios check whether a business can pay its short‑term debts. They use current assets and current liabilities from the statement of financial position.

流动性比率用于检查企业是否有能力偿还短期债务，它们使用资产负债表中的流动资产和流动负债。

Current Ratio

Current Ratio = Current Assets ÷ Current Liabilities

This ratio is expressed as a number (e.g. 1.8:1). A result between 1.5 and 2 is often considered safe, though too high a ratio may indicate idle cash or slow‑moving inventory.

该比率以数字形式表示（如 1.8:1）。结果在 1.5 到 2 之间通常被认为是安全的，但比率过高可能意味着资金闲置或存货周转缓慢。

Acid Test Ratio (Quick Ratio)

Acid Test Ratio = (Current Assets – Inventory) ÷ Current Liabilities

Inventory is removed because it is the least liquid current asset. A ratio of around 1:1 is generally acceptable. If the acid test ratio is well below 1, the business may struggle to meet immediate obligations without selling inventory.

存货因为流动性最差而被剔除。该比率大约 1:1 通常被认为是可以接受的。如果速动比率远低于 1，企业可能在不卖出存货的情况下难以应付即时债务。

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6. Efficiency Ratios | 运营效率比率

Efficiency ratios show how well a business manages its receivables, payables and inventory. The results are usually expressed in days or times per year.

效率比率反映企业管理应收账款、应付账款和存货的水平，结果通常以天数或每年次数表示。

Trade Receivable Days (Debtor Days)

Trade Receivable Days = (Trade Receivables ÷ Credit Sales) × 365

This figure tells you how long, on average, credit customers take to pay. A lower number is better because cash flows in faster. A sudden increase may indicate collection problems.

这个数字告诉你赊销客户平均需要多长时间付款。数值越低越好，因为现金回流更快。突然上升可能表明收款出现问题。

Trade Payable Days (Creditor Days)

Trade Payable Days = (Trade Payables ÷ Credit Purchases) × 365

It measures how long a business takes to pay its suppliers. While longer days can help cash flow, delaying payment too much may damage supplier relationships.

该指标衡量企业向供应商付款所需的平均时间。较长的天数虽有助于现金流，但过度拖延可能损害供应商关系。

Inventory Turnover (Times per year)

Inventory Turnover = Cost of Sales ÷ Average Inventory

Average inventory = (Opening Inventory + Closing Inventory) ÷ 2. A high turnover suggests goods are sold quickly, reducing storage costs and the risk of obsolescence. Alternatively, you can calculate inventory days: (Average Inventory ÷ Cost of Sales) × 365.

平均存货 = (期初存货 + 期末存货) ÷ 2。高周转率表示商品销售迅速，降低了存储成本和过时风险。你也可以计算存货周转天数：(平均存货 ÷ 销售成本) × 365。

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7. Depreciation Methods | 折旧计算公式

Depreciation spreads the cost of a non‑current asset over its useful life. Two main methods are examined at Year 11 AQA: straight‑line and reducing balance.

折旧将非流动资产的成本在其使用寿命内进行分摊。AQA Year 11 考试主要涉及两种方法：直线法和余额递减法。

Straight‑line depreciation charges an equal amount each year.

直线法每年计提相等的折旧额。

Annual Depreciation = (Cost – Residual Value) ÷ Useful Life (years)

For example, a machine costing GBP10,000 with a residual value of GBP1,000 and a 5‑year life would give an annual depreciation of (10,000 – 1,000) ÷ 5 = GBP1,800. The net book value falls in a straight line to the residual value.

例如，一台机器成本10,000英镑，残值1,000英镑，使用寿命5年，年折旧额为 (10,000 – 1,000) ÷ 5 = 1,800英镑。账面净值沿着直线降至残值。

Reducing balance depreciation applies a fixed percentage to the net book value each year, so the charge decreases over time. The formula for the year is:

余额递减法每年对账面净值乘以固定的百分比，因此折旧额随时间递减。每年的计算公式为：

Annual Depreciation = Net Book Value at Start of Year × Depreciation Rate (%)

A common rate is 25%. If an asset costs GBP8,000 and is depreciated at 25% reducing balance, year 1 depreciation is GBP2,000, leaving a net book value of GBP6,000; year 2 depreciation is 25% × 6,000 = GBP1,500, and so on.

常见折旧率为25%。若一项资产成本8,000英镑，按25%余额递减，第一年折旧为2,000英镑，账面净值剩6,000英镑；第二年折旧为 25% × 6,000 = 1,500英镑，以此类推。

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8. Inventory Valuation | 存货估值方法

When purchase prices change, the value of closing inventory and cost of sales can differ depending on the valuation method chosen. AQA requires knowledge of FIFO (First In, First Out) and AVCO (Average Cost).

当采购价格变动时，期末存货和销售成本的金额会因选用的估值方法而不同。AQA 要求掌握先进先出法 (FIFO) 和平均成本法 (AVCO)。

FIFO assumes the earliest goods purchased are the first to be sold. Closing inventory therefore consists of the most recent purchases, valued at the latest prices. In times of rising prices, FIFO produces a higher closing inventory value and a lower cost of sales, so gross profit is higher.

先进先出法假定最早购入的商品最先售出。因此期末存货由最近购入的商品组成，按最新价格计价。在物价上涨时期，FIFO 会得出较高的期末存货价值和较低的销售成本，从而毛利润较高。

AVCO recalculates the weighted average cost each time new goods are purchased. The average cost per unit is:

平均成本法在每次新购买时重新计算加权平均成本。单位平均成本为：

AVCO per unit = Total Cost of Goods Available for Sale ÷ Total Units Available

Both closing inventory and cost of sales are then valued at this average unit cost. AVCO smooths out price fluctuations and gives a mid‑range profit figure.

期末存货和销售成本都按这一平均单位成本计价。AVCO 平滑了价格波动，得出的利润数字介于中间水平。

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9. Break‑even Analysis | 盈亏平衡分析

Break‑even analysis helps managers understand the sales volume needed to cover all costs. It separates costs into fixed and variable elements.

盈亏平衡分析帮助管理者了解覆盖全部成本所需达到的销售量。它把成本划分为固定成本和变动成本两部分。

Contribution per unit

Contribution per Unit = Selling Price per Unit – Variable Cost per Unit

Contribution is the amount each unit sold contributes towards fixed costs and then profit. Total contribution = Contribution per unit × Quantity sold.

贡献毛利是每件售出产品为抵偿固定成本和贡献利润所提供的金额。总贡献 = 单位贡献毛利 × 销售量。

Break‑even Point (units)

Break‑even Point (units) = Fixed Costs ÷ Contribution per Unit

To find the break‑even revenue: Break‑even Revenue = Break‑even Units × Selling Price per Unit. At break‑even, total contribution exactly equals total fixed costs, so net profit is zero.

盈亏平衡收入为：盈亏平衡收入 = 盈亏平衡销售量 × 单位售价。在盈亏平衡点，总贡献恰好等于总固定成本，因此净利润为零。

Margin of Safety

Margin of Safety (units) = Actual Sales Units – Break‑even Sales Units

Margin of Safety (%) = (Margin of Safety Units ÷ Actual Sales Units) × 100

The margin of safety shows how much sales can fall before the business starts making a loss. A high margin is reassuring for risk‑conscious managers.

安全边际显示销售额可以下降多少而不致亏损。较高的安全边际让关注风险的管理者感到安心。

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10. Working Capital and Capital Employed in Action | 营运资金与资本金运用

Working capital and capital employed are not just balance‑sheet subtotals; they feed directly into liquidity and profitability judgments. Knowing how they are derived and how to interpret movement is essential.

营运资金和资本金不仅是资产负债表的小计项目，它们直接服务于流动性和盈利能力的判断。了解它们如何得出以及如何解读变化至关重要。

Net Current Assets = Working Capital

Working Capital = Current Assets – Current Liabilities

If working capital is positive, the business has a cushion of liquid resources. If it turns negative, the business is technically insolvent and may find it hard to pay suppliers and short‑term loans on time.

若营运资金为正，企业拥有流动性缓冲；若转为负值，企业在技术上已资不抵债，可能难以按时支付供应商款项和短期贷款。

Changes in working capital can be analysed by comparing two periods. An increase in inventory or receivables without a matching rise in payables or cash absorbs cash, hence it is a use of funds. Wise managers keep the cash cycle tight by collecting debts faster and managing inventory levels.

可以通过比较两个期间来分析营运资金的变动。存货或应收账款的增加若没有相应的应付账款或现金增加，会占用现金，属于资金运用。精明的管理者会通过加快收款和合理管理存货来缩短现金循环周期。

Capital employed, as shown in Section 3, anchors the ROCE calculation. A growing capital employed with static net profit causes ROCE to fall, which may signal inefficient expansion. Conversely, when profit grows faster than capital employed, ROCE improves, rewarding owners with better returns on their investment.

如第3节所示，资本金是计算 ROCE 的锚点。如果资本金扩大而净利润不变，ROCE 会下降，这或许表明扩张效率低下。反之，当利润增长快于资本金时，ROCE 改善，投资者的回报更高。

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