📚 Year 10 CAIE Accounting: Formulas and Theorems Quick Reference Handbook | 会计公式定理速查手册
This handbook compiles all the essential formulas and theorems you need for the Year 10 CAIE Accounting syllabus. Keep this by your side when revising, solving past papers or preparing for tests. Every topic is broken down into concise English and Chinese explanations so you can quickly reference the rules, equations and concepts that underpin your course.
本手册汇编了 Year 10 CAIE 会计教学大纲所需的所有基本公式与定理。复习、做真题或备考时，请随身参考。每个主题都拆分成简洁的中英文讲解，方便你快速查阅支撑本课程的规则、等式与概念。
1. The Accounting Equation | 会计等式
The fundamental accounting equation states that everything a business owns (assets) is funded either by borrowing (liabilities) or by the owner’s investment (equity).
基本会计等式表明，企业拥有的一切（资产）要么来自借款（负债），要么来自所有者投入（所有者权益）。
Assets = Liabilities + Equity
Equity is often called capital in sole trader accounts and can be expressed by rearranging the formula.
在独资经营者账户中，所有者权益常被称为资本，可通过变形公式表达。
Equity = Assets – Liabilities
The expanded equation shows how revenue, expenses and drawings affect the overall picture.
扩展等式揭示了收入、费用和提款如何影响全局。
Assets = Liabilities + Capital + Revenue – Expenses – Drawings
Every transaction has a dual effect and the equation must always balance.
每笔交易都有双重影响，等式必须始终保持平衡。
2. Double-Entry Rules | 复式记账规则
The double-entry system relies on the principle that every debit entry must have a corresponding credit entry of equal value.
复式记账系统依据的原则是，每一笔借方记录必须有一笔等值的贷方记录与之对应。
The mnemonic DEAD CLIC helps you remember which types of account increase on the debit side and which on the credit side.
助记口诀 DEAD CLIC 可帮你记住哪些账户类型在借方增加，哪些在贷方增加。
DEAD stands for Debit: Expenses, Assets, Drawings (increase with a debit).
DEAD 代表借方增加：费用（Expenses）、资产（Assets）、提款（Drawings）。
CLIC stands for Credit: Liabilities, Income, Capital (increase with a credit).
CLIC 代表贷方增加：负债（Liabilities）、收入（Income）、资本（Capital）。
For every transaction, the total amount entered on the debit side must equal the total amount on the credit side.
对每一笔交易而言，记入借方总额必须等于记入贷方总额。
3. Trial Balance | 试算平衡
A trial balance is a list of all ledger accounts and their balances at a particular date, used to check the arithmetic accuracy of the double-entry records.
试算表是特定日期所有分类账户及其余额的清单，用于检查复式记录的算术准确性。
The key rule is that total debit balances should equal total credit balances.
关键规则是借方余额合计应等于贷方余额合计。
Total Debits = Total Credits
If the trial balance does not balance, errors such as single entries, overcasting or transposition errors may have occurred. However, some errors, like omission or commission, do not cause an imbalance.
若试算表不平，可能发生了单边记录、加总错误或数字颠倒等错误。不过，漏记、科目记错等错误未必导致试算表不平。
4. Income Statement Formulas | 利润表公式
The income statement measures a business’s financial performance over a period. The first key figure is gross profit.
利润表衡量企业一段时期内的财务业绩。第一个关键指标是毛利。
Gross Profit = Sales Revenue – Cost of Sales
Cost of sales represents the direct cost of the goods that were actually sold.
销售成本代表已售商品的直接成本。
Cost of Sales = Opening Inventory + Net Purchases – Closing Inventory
Net purchases take purchase returns and any carriage inwards into account.
净购货额要考虑购货退回和进货运费。
Net Purchases = Purchases – Purchase Returns + Carriage Inwards
After gross profit is found, other income is added and operating expenses are deducted to arrive at net profit.
得出毛利后，加上其他收入再减去营业费用，即可算出净利润。
Net Profit = Gross Profit + Other Income – Expenses
This net profit figure is then carried into the capital section of the statement of financial position.
该净利润数字随后结转至财务状况表的资本部分。
5. Statement of Financial Position Formulas | 财务状况表公式
The statement of financial position shows the assets, liabilities and equity of the business at a specific point in time.
财务状况表展示企业在某一特定时点的资产、负债和所有者权益。
Total assets are split into non-current and current categories.
总资产分为非流动资产和流动资产两类。
Total Assets = Non-current Assets + Current Assets
Net assets, which represent the net worth, are calculated by deducting total liabilities from total assets.
净资产代表净值，通过总资产减去总负债求得。
Net Assets = Total Assets – Total Liabilities
Net assets must equal the owner’s equity, which consists of capital plus retained profit less drawings.
净资产必须等于所有者权益，后者包括资本加上留存利润减去提款。
Owner’s Equity = Opening Capital + Net Profit – Drawings
6. Depreciation Methods | 折旧方法
Depreciation spreads the cost of a non-current asset over its useful life. The straight-line method charges an equal amount each year.
折旧将非流动资产成本在其使用寿命内分摊。直线法每年计提等额折旧。
Annual Depreciation = (Cost – Residual Value) ÷ Useful Life
The reducing balance method applies a constant percentage to the net book value, resulting in higher charges in earlier years.
余额递减法对账面净值按固定百分比计提折旧，导致早期费用较高。
Annual Depreciation = Net Book Value × Depreciation Rate %
Net book value is the cost of the asset less accumulated depreciation to date.
账面净值指资产成本减去截至当前的累计折旧。
Net Book Value = Cost – Accumulated Depreciation
At the end of an asset’s life, the net book value should equal the residual value.
在资产使用寿命结束时，账面净值应等于残值。
7. Bad Debts and Provisions | 坏账与准备
A bad debt arises when a credit customer is unable to pay. The irrecoverable amount is written off.
当赊销客户无力付款时便产生坏账，该无法收回的金额被冲销。
The double entry is: Debit Bad Debts (expense), Credit Trade Receivables.
会计分录为：借记坏账费用，贷记应收账款。
A provision for doubtful debts is an estimate of potential future bad debts, often calculated as a percentage of outstanding trade receivables.
坏账准备是对未来可能坏账的估计，通常按未收回应收账款的一定百分比计算。
Provision Required = Trade Receivables × Estimated %
The income statement only records the change in the provision compared with the previous year.
利润表仅记录与上年相比准备金的变动额。
Income Statement Charge = New Provision – Old Provision
If the new provision is lower, the difference becomes income (a reduction in expenses).
若新的准备金较低，差额便成为收益（费用减少）。
8. Inventory Valuation | 存货计价
Inventory must be valued at the lower of cost and net realisable value (NRV) under the prudence concept.
根据谨慎性原则，存货必须按成本与可变现净值（NRV）孰低计价。
FIFO (First In, First Out) assumes the oldest purchases are issued first, so closing inventory consists of the most recent costs.
先进先出法（FIFO）假定最先购入的存货最先发出，因此期末存货由最近的成本构成。
AVCO (Weighted Average Cost) calculates a new average unit cost after each purchase.
加权平均法（AVCO）在每次购货后计算新的平均单位成本。
Average Unit Cost = Total Cost of Goods Available ÷ Total Units Available
When market value falls below cost, inventory is written down to NRV, ensuring assets are not overstated.
当市价跌至成本以下时，存货须减记至可变现净值，确保资产不被高估。
9. Bank Reconciliation | 银行对账
A bank reconciliation explains the difference between the cash book balance and the bank statement balance.
银行对账解释了现金簿余额与银行对账单余额之间的差异。
Typical adjustments to the cash book include bank charges, direct debits and dishonoured cheques not yet recorded.
对现金簿的典型调整包括未记录的银行手续费、直接扣款和拒付支票。
Adjusted Cash Book Balance = Original Cash Book Balance – Bank Charges + Unrecorded Deposits – Dishonoured Cheques
The bank statement balance is adjusted for timing differences such as unpresented cheques and deposits not yet credited.
银行对账单余额根据未兑现支票和未到账存款等时间性差异进行调整。
Adjusted Bank Balance = Bank Statement Balance – Unpresented Cheques + Deposits not yet Credited
Both adjusted figures should be equal; any remaining difference must be investigated.
两个调整后数字应当相等；任何剩余差异都必须调查。
10. Control Accounts | 控制账户
Control accounts summarise a large number of individual trade receivable and trade payable balances, helping to detect errors.
控制账户汇总大量个别应收账款和应付账款余额，有助于发现错误。
For a sales ledger control account, the closing balance is calculated as follows.
对于应收账款控制账户，期末余额计算如下。
Closing Trade Receivables = Opening Balance + Credit Sales – Cash Received – Discounts Allowed – Bad Debts
For a purchases ledger control account, the relationship uses trade payables.
对于应付账款控制账户，其关系采用应付账款。
Closing Trade Payables = Opening Balance + Credit Purchases – Cash Paid – Discounts Received – Purchase Returns
These accounts also pick up other items such as contra entries and interest charged.
这些账户还会纳入其他项目，如对消分录和收取的利息。
11. Ratio Analysis | 比率分析
Profitability ratios assess how effectively a business generates profit from sales and capital employed.
盈利能力比率评估企业从销售和运用资本中创造利润的有效性。
Gross Profit Margin = (Gross Profit ÷ Revenue) × 100%
Net Profit Margin = (Net Profit ÷ Revenue) × 100%
Return on capital employed shows the overall return to the owner or investors.
资本运用回报率反映所有者或投资者的总体回报。
ROCE = (Net Profit ÷ Capital Employed) × 100%
Liquidity ratios measure the ability to pay short-term debts.
流动性比率衡量偿还短期债务的能力。
Current Ratio = Current Assets ÷ Current Liabilities
Quick Ratio = (Current Assets – Inventory) ÷ Current Liabilities
A quick ratio below 1:1 often signals a potential liquidity problem unless inventory is highly liquid.
速动比率低于 1:1 通常预示潜在流动性问题，除非存货极易变现。
12. Key Theorems and Concepts | 关键定理与概念
The going concern concept assumes the business will continue operating in the foreseeable future, so assets are recorded at historical cost rather than forced sale value.
持续经营概念假定企业在可预见的未来将继续经营，因此资产按历史成本而非强制出售价值入账。
The consistency concept requires that the same accounting methods be applied from period to period so that financial statements are comparable.
一致性概念要求不同期间采用相同的会计方法，以便财务报表具有可比性。
Prudence (conservatism) means that profits should not be anticipated, but all foreseeable losses must be provided for. This underpins the lower of cost and NRV rule for inventory.
谨慎性意味着利润不应预计，但所有可预见的损失必须预提。这支撑了存货按成本与可变现净值孰低计价的规则。
The accruals concept states that income and expenses are recorded when they are earned or incurred, not when cash is received or paid.
权责发生制概念规定，收入和费用在赚取或发生时记录，而非收付现金时记录。
The historical cost principle requires assets to be recorded at their original purchase price, even if their market value has increased.
历史成本原则要求资产按原始购买价格入账，即使其市场价值已经上升。
The realisation principle states that revenue is recognised only when it is reasonably certain to be received, usually at the point of sale.
实现原则规定，收入仅在合理确定可收到时才确认，通常是在销售点。
The materiality concept allows insignificant items to be treated in the most convenient way, as they would not affect the decision making of users.
重要性概念允许对无关紧要的项目采用最便捷的处理方式，因它们不会影响使用者的决策。
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