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

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

Welcome to the essential quick reference guide for Year 10 SQA Accounting. This handbook compiles all the critical formulas, equations, and ratios you need to master for your exams and coursework. Each formula is presented clearly with a brief explanation of its application, helping you to solve accounting problems efficiently and accurately.

欢迎使用这本面向SQA 10年级会计的基本速查手册。本手册汇编了您在考试和课程作业中需要掌握的所有关键公式、等式和比率。每个公式都清晰呈现，并附有简要应用说明，帮助您高效且准确地解决会计问题。

1. Accounting Equation | 会计基本等式

The accounting equation is the foundation of the double-entry system. It states that all the resources owned by a business (assets) are financed either by borrowing (liabilities) or by the owner’s investment and retained profits (owner’s equity).

会计等式是复式记账系统的基础。它说明企业拥有的所有资源（资产）要么通过借款（负债），要么通过所有者投资和留存收益（所有者权益）来融资。

Every financial transaction affects at least two accounts, keeping the equation in balance. Understanding this relationship is vital for preparing accurate financial statements.

每一笔财务交易至少影响两个账户，使等式保持平衡。理解这种关系对于编制准确的财务报表至关重要。

Assets = Liabilities + Owner’s Equity

资产 = 负债 + 所有者权益

2. Extended Accounting Equation | 扩展会计等式

The extended equation expands the basic model to include the elements of income and expenses, showing how profit-making activities and drawings change the owner’s capital over an accounting period.

扩展等式将基本模型延伸，纳入了收入和费用要素，展示了在一个会计期间内，盈利活动和提款如何改变所有者资本。

It is particularly useful when analysing transactions before preparing the income statement and statement of financial position, as it links the performance of the business directly to its financial position.

在编制利润表和财务状况表之前分析交易时，该等式特别有用，因为它将企业的业绩与财务状况直接联系起来。

Assets = Liabilities + Capital + Revenue − Expenses − Drawings

资产 = 负债 + 资本 + 收入 − 费用 − 提款

3. Income Statement Formulas | 利润表公式

The income statement calculates the profit or loss a business has generated. Gross profit is the profit made from buying and selling goods before deducting other operating expenses.

利润表计算企业产生的利润或亏损。毛利润是扣除其他营业费用之前，通过买卖商品所赚取的利润。

Published by TutorHao | Year 10 Accounting Revision Series | aleveler.com

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