📚 SQA Accounting Formula & Theorem Quick Reference Handbook | SQA 会计公式定理速查手册
For Year 11 students tackling the SQA Accounting syllabus, a reliable formula handbook can make the difference between confusion and confidence. This quick reference compiles essential accounting ratios, equations, and core principles that underpin financial record-keeping, analysis, and decision-making. From the fundamental accounting equation to profitability and liquidity ratios, every formula is presented clearly, with worked applications to reinforce understanding.
对于正在学习SQA会计课程的11年级学生来说，一本可靠的公式手册可以消除困惑，增强信心。本速查手册汇集了支撑财务记录、分析和决策的关键会计比率、等式和核心原理。从基本的会计等式到盈利能力和流动性比率，每个公式都清晰呈现，并附有应用示例以加深理解。
1. The Accounting Equation | 会计等式
The accounting equation forms the bedrock of double-entry bookkeeping. It states that a business’s assets are always equal to the sum of its liabilities and owner’s equity. Every transaction affects at least two accounts to maintain this balance.
会计等式是复式记账的基石。它表明企业的资产永远等于其负债与所有者权益之和。每笔交易至少影响两个账户，以维持这一平衡。
Assets = Liabilities + Owner’s Equity
资产 = 负债 + 所有者权益
When a business earns revenue, equity increases; when it incurs expenses, equity decreases. This dynamic ensures the equation remains in equilibrium after recording all entries.
当企业获得收入时，权益增加；当发生费用时，权益减少。这种动态确保在记录所有分录后等式仍保持平衡。
2. Expanded Accounting Equation | 扩展会计等式
The expanded equation incorporates revenues and expenses to show how profit or loss affects owner’s equity. It connects the income statement directly to the statement of financial position.
扩展等式纳入了收入和费用，以显示利润或亏损如何影响所有者权益。它将利润表与财务状况表直接联系起来。
Assets = Liabilities + Owner’s Capital – Drawings + Revenues – Expenses
资产 = 负债 + 所有者资本 – 提款 + 收入 – 费用
This format is particularly useful when analyzing how specific transactions alter the financial position without preparing full financial statements.
这种格式在分析特定交易如何改变财务状况而无需编制完整财务报表时特别有用。
3. Gross Profit Formula | 毛利公式
Gross profit represents the surplus after deducting the cost of goods sold from net sales revenue. It is a key indicator of trading efficiency.
毛利是净销售收入扣除销售成本后的盈余。它是衡量贸易效率的关键指标。
Gross Profit = Sales Revenue – Cost of Goods Sold
毛利 = 销售收入 – 销售成本
Cost of goods sold is usually calculated as: Opening Inventory + Purchases – Closing Inventory. A healthy gross profit margin is essential to cover operating expenses and generate net profit.
销售成本通常计算为：期初存货 + 采购 – 期末存货。健康的毛利对于覆盖运营费用并产生净利润至关重要。
4. Net Profit Formula | 净利润公式
Net profit is the final profit after all operating expenses and other income have been accounted for. It measures the overall profitability of a business.
净利润是所有运营费用和其他收入都被计入后的最终利润。它衡量企业的整体盈利能力。
Net Profit = Gross Profit + Other Income – Operating Expenses
净利润 = 毛利 + 其他收入 – 运营费用
For SQA examinations, candidates must be able to prepare an income statement clearly showing gross profit and net profit. Expenses are often categorized into selling, administrative, and financial costs.
在SQA考试中，考生必须能够编制利润表，清晰显示毛利和净利润。费用通常分为销售费用、管理费用和财务费用。
5. Gross Profit Margin Ratio | 毛利率比率
The gross profit margin ratio expresses gross profit as a percentage of sales revenue. It reveals how efficiently a company manages its direct production or purchasing costs.
毛利率比率将毛利表示为销售收入的百分比。它揭示了公司管理直接生产或采购成本的效率。
Gross Profit Margin = (Gross Profit ÷ Sales Revenue) × 100
毛利率 = (毛利 ÷ 销售收入) × 100
A rising margin suggests improving cost control or pricing power; a declining margin may signal inventory management problems or competitive pressure.
毛利率上升表明成本控制或定价能力改善；毛利率下降可能预示着库存管理问题或竞争压力。
6. Net Profit Margin Ratio | 净利率比率
Net profit margin measures the percentage of each pound of sales that remains after all expenses have been deducted. It is a crucial benchmark for overall business efficiency.
净利率衡量在扣除所有费用后，每英镑销售收入剩余的百分比。它是整体企业效率的关键基准。
Net Profit Margin = (Net Profit ÷ Sales Revenue) × 100
净利率 = (净利润 ÷ 销售收入) × 100
Comparing net profit margin over time helps stakeholders evaluate whether a firm is controlling its indirect costs effectively. It can be benchmarked against industry averages.
通过比较一段时间内的净利率，利益相关者可以评估公司是否有效控制了间接成本。它可以与行业平均值进行对标。
7. Return on Capital Employed (ROCE) | 已用资本回报率
ROCE is a fundamental profitability ratio that assesses how effectively a business generates profit from its total capital employed. It is widely used to compare performance across firms.
已用资本回报率是一个基本的盈利比率，评估企业如何有效地利用其已用资本产生利润。它被广泛用于跨公司绩效比较。
ROCE = (Net Profit before Interest & Tax ÷ Capital Employed) × 100
ROCE = (息税前净利润 ÷ 已用资本) × 100
Capital employed is typically calculated as Total Assets – Current Liabilities, or as Owner’s Equity + Non-current Liabilities. A higher ROCE suggests efficient use of resources.
已用资本通常计算为总资产减去流动负债，或所有者权益加非流动负债。较高的ROCE表明资源使用高效。
8. Current Ratio (Working Capital Ratio) | 流动比率（营运资金比率）
The current ratio tests a company’s ability to meet short-term obligations with its current assets. It is a core liquidity metric in SQA Accounting.
流动比率测试公司使用流动资产偿还短期债务的能力。它是SQA会计中的一个核心流动性指标。
Current Ratio = Current Assets ÷ Current Liabilities
流动比率 = 流动资产 ÷ 流动负债
A ratio above 1.5 : 1 is generally considered safe, though ideal levels vary by industry. A ratio below 1 may indicate potential cash flow problems.
一般认为1.5:1以上的比率是安全的，但理想水平因行业而异。比率低于1可能预示着潜在的现金流问题。
9. Acid Test Ratio (Quick Ratio) | 速动比率（酸性测试比率）
The acid test ratio provides a stricter measure of liquidity by excluding inventory, which may not be quickly convertible to cash. It focuses on the most liquid assets.
速动比率通过排除可能不易快速变现的存货，提供了一个更严格的流动性衡量标准。它集中于最具流动性的资产。
Acid Test Ratio = (Current Assets – Inventory) ÷ Current Liabilities
速动比率 = (流动资产 – 存货) ÷ 流动负债
A result around 0.8 : 1 to 1 : 1 is often targeted. This ratio is especially important for businesses with slow-moving inventory.
通常目标在0.8:1到1:1左右。这个比率对于存货周转慢的企业尤其重要。
10. Inventory Turnover Ratio | 存货周转率
Inventory turnover measures how many times a company sells and replaces its stock over a period. It helps assess inventory management effectiveness.
存货周转率衡量公司在一定时期内销售和更换库存的次数。它有助于评估存货管理的有效性。
Inventory Turnover = Cost of Goods Sold ÷ Average Inventory
存货周转率 = 销售成本 ÷ 平均存货
Average inventory is typically (Opening Inventory + Closing Inventory) ÷ 2. A high turnover indicates strong sales or efficient inventory control, while a low turnover suggests overstocking.
平均存货通常为（期初存货 + 期末存货）÷ 2。高周转率表明销售强劲或库存控制有效，而低周转率则暗示库存积压。
11. Trade Receivable Days (Debtor Days) | 应收账款周转天数
This formula estimates the average number of days it takes for a business to collect payment from credit customers. It is vital for cash flow management.
该公式估算企业从赊销客户收回款项的平均天数。它对现金流管理至关重要。
Trade Receivable Days = (Trade Receivables ÷ Credit Sales) × 365
应收账款周转天数 = (应收账款 ÷ 赊销收入) × 365
If only total sales are given, credit sales can be isolated if stated; otherwise, total sales may be used. An increase in debtor days may signal collection problems.
如果只给出总销售额，若说明赊销比例则可分离；否则可以使用总销售额。应收账款天数增加可能预示着收款问题。
12. Trade Payable Days (Creditor Days) | 应付账款周转天数
Trade payable days measures the average time a business takes to pay its suppliers. It affects relationships with creditors and cash flow.
应付账款周转天数衡量企业支付供应商款项的平均时间。它影响与债权人的关系和现金流。
Trade Payable Days = (Trade Payables ÷ Credit Purchases) × 365
应付账款周转天数 = (应付账款 ÷ 赊购额) × 365
Extending payment days may ease short-term cash flow, but can damage supplier trust and lead to lost discounts. A balanced approach is necessary.
延长付款天数可能缓解短期现金流，但可能损害供应商信任并导致丧失折扣。需要采取平衡的方法。
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