📚 Year 10 Cambridge Accounting Formula & Theorem Quick Reference Guide | 剑桥Year 10 会计公式定理速查手册
This quick reference guide compiles the essential formulas, ratios, and key theorems you need for Year 10 Cambridge Accounting. It covers accounting equations, income statement calculations, profitability, liquidity, efficiency, depreciation, irrecoverable debts, break-even analysis, and reconciliation principles. Each formula is paired with a concise explanation to support your revision and exam preparation.
本速查手册汇集了Year 10剑桥会计课程必备的关键公式、比率与核心定理。内容涵盖会计等式、利润表计算、盈利能力、流动性、效率、折旧、坏账、盈亏平衡分析以及调节原理。每个公式都配有简要解释，助你高效复习、备战考试。
1. The Accounting Equation and Double-Entry Principle | 会计等式与复式记账原理
The fundamental accounting equation states: Assets = Capital + Liabilities. This equation must always balance, reflecting that everything a business owns (assets) is financed either by the owner (capital) or by outsiders (liabilities). An expanded version separates liabilities into non-current and current: Assets = Capital + Non-current liabilities + Current liabilities.
基本会计等式为：资产 = 资本 + 负债。该等式必须始终保持平衡，反映了企业所拥有的一切（资产）要么由所有者投入（资本），要么由外部提供（负债）。扩展等式将负债分为非流动与流动：资产 = 资本 + 非流动负债 + 流动负债。
The double-entry principle requires that every transaction affects at least two accounts, with total debit entries always equalling total credit entries. This ensures the accounting equation remains in balance.
复式记账原则要求每笔交易至少影响两个账户，且借方总额始终等于贷方总额，由此确保会计等式的平衡。
2. Income Statement Key Formulas | 利润表关键公式
The income statement measures business performance over a period. The first key calculation is gross profit: Gross Profit = Revenue – Cost of Sales. Cost of sales for a trading business is derived from: Cost of Sales = Opening Inventory + Purchases – Closing Inventory.
利润表衡量企业一段时期的经营业绩。第一个关键计算是毛利：毛利 = 销售收入 – 销售成本。贸易型企业的销售成本来源于：销售成本 = 期初存货 + 采购 – 期末存货。
Next, the profit for the year (net profit) is determined: Profit for the Year = Gross Profit + Other Income – Expenses. Other income might include rent received or discount received, while expenses cover wages, rent, depreciation, and irrecoverable debts.
然后计算年度利润（净利润）：年度利润 = 毛利 + 其他收益 – 费用。其他收益可能包括租金收入或购货折扣，而费用涵盖工资、租金、折旧和坏账等。
3. Profitability Ratios | 盈利能力比率
Profitability ratios assess how effectively a business generates profit from sales and capital. The gross profit margin is: Gross Profit Margin = (Gross Profit / Revenue) × 100%. It shows the percentage of sales revenue remaining after covering cost of sales.
盈利能力比率评估企业从销售和资本中创造利润的效率。毛利率为：毛利率 = (毛利 / 销售收入) × 100%，它表明销售收入在弥补销售成本后剩余的百分比。
The mark-up expresses gross profit in relation to cost of sales: Mark-up = (Gross Profit / Cost of Sales) × 100%. While margin is based on selling price, mark-up is based on cost.
加成率将毛利与销售成本相联系：加成率 = (毛利 / 销售成本) × 100%。毛利率以售价为基础，加成率以成本为基础。
The profit margin (net profit margin) relates profit for the year to revenue: Profit Margin = (Profit for the Year / Revenue) × 100%. It measures overall expense control.
净利润率将年度利润与销售收入挂钩：净利润率 = (年度利润 / 销售收入) × 100%，它衡量整体费用控制水平。
Return on capital employed (ROCE) shows the return generated from the owner’s investment: ROCE = (Profit for the Year / Capital Employed) × 100%. Capital employed is often defined as non-current assets plus net current assets (or total assets minus current liabilities).
已用资本回报率（ROCE）反映所有者投资的回报情况：ROCE = (年度利润 / 已用资本) × 100%。已用资本通常定义为非流动资产加净流动资产（或总资产减流动负债）。
4. Liquidity Ratios | 流动性比率
Liquidity ratios measure a business’s ability to meet short-term obligations. The current ratio is: Current Ratio = Current Assets / Current Liabilities. A safe benchmark is often between 1.5:1 and 2:1, depending on the industry.
流动性比率衡量企业偿还短期债务的能力。流动比率为：流动比率 = 流动资产 / 流动负债。安全参考值通常在 1.5:1 至 2:1 之间，视行业而定。
The quick ratio (acid test ratio) excludes inventory, as it may not be quickly convertible to cash: Quick Ratio = (Current Assets – Inventory) / Current Liabilities. A ratio of 1:1 or above is generally considered satisfactory.
速动比率（酸性测试比率）排除了存货，因为它可能不易快速变现：速动比率 = (流动资产 – 存货) / 流动负债。通常认为 1:1 或以上较为理想。
5. Efficiency Ratios | 效率比率
Efficiency ratios indicate how well a business manages its inventory, receivables, and payables. The rate of inventory turnover is: Inventory Turnover (times) = Cost of Sales / Average Inventory, where average inventory = (Opening Inventory + Closing Inventory)/2. It can also be expressed in days: Inventory Holding Period (days) = (Average Inventory / Cost of Sales) × 365.
效率比率体现企业管理存货、应收账款和应付账款的能力。存货周转率（次数）为：存货周转次数 = 销售成本 / 平均存货，平均存货 = (期初存货 + 期末存货)/2。也可按天数表达：存货周转天数 = (平均存货 / 销售成本) × 365。
The trade receivables collection period shows how quickly customers pay: Trade Receivables Collection Period (days) = (Trade Receivables / Credit Sales) × 365. A shorter period generally indicates better credit control.
应收账款周转天数反映客户付款速度：应收账款周转天数 = (应收账款 / 赊销收入) × 365。天数越短，通常表明信用控制越好。
Similarly, the trade payables payment period is: Trade Payables Payment Period (days) = (Trade Payables / Credit Purchases) × 365. A longer period may benefit cash flow but could harm supplier relationships.
同样，应付账款周转天数为：应付账款周转天数 = (应付账款 / 赊购金额) × 365。天数较长可能有利于现金流，但可能损害供应商关系。
6. Working Capital and Capital Employed | 营运资金与资本运用
Working capital represents the funds available for day-to-day operations: Working Capital = Current Assets – Current Liabilities. Positive working capital indicates that current assets exceed current liabilities, providing a cushion for short-term needs.
营运资金代表可供日常运营的资金：营运资金 = 流动资产 – 流动负债。营运资金为正数表明流动资产超过流动负债，为短期需求提供缓冲。
Capital employed reflects the long-term finance used in the business. A common formula is: Capital Employed = Non-current Assets + Net Current Assets, where net current assets = current assets – current liabilities. Alternatively, capital employed = Total Assets – Current Liabilities.
已用资本反映企业使用的长期资金。常用公式为：已用资本 = 非流动资产 + 净流动资产，其中净流动资产 = 流动资产 – 流动负债。另一计算方式为：已用资本 = 总资产 – 流动负债。
7. Depreciation Methods | 折旧方法
Depreciation allocates the cost of a non-current asset over its useful life. The straight-line method charges an equal amount each year: Annual Depreciation = (Cost – Residual Value) / Useful Life.
折旧将非流动资产的成本在其使用寿命内分摊。直线法每年计提相等金额：年折旧额 = (成本 – 残值) / 使用年限。
The reducing (diminishing) balance method applies a fixed percentage to the net book value (carrying amount) each year: Annual Depreciation = Net Book Value × Depreciation Rate (%). Net book value = Cost – Accumulated depreciation to date.
余额递减法每年按固定百分比对账面净值计提折旧：年折旧额 = 账面净值 × 折旧率 (%)。账面净值 = 成本 – 截至目前的累计折旧。
The choice of method affects reported profit and the statement of financial position. Straight-line is simpler, while reducing balance results in higher charges in early years.
方法的选择影响报告利润和财务状况表。直线法更简单，而余额递减法在早期年份折旧额较高。
8. Irrecoverable Debts and Allowance for Doubtful Debts | 坏账与坏账准备
Irrecoverable debts (bad debts) are trade receivables that are confirmed uncollectible and must be written off as an expense: Bad Debts Expense = Total of Irrecoverable Accounts. This reduces trade receivables and is charged to the income statement.
坏账是指已确认无法收回的应收账款，必须作为费用冲销：坏账费用 = 无法收回的账款总额。这将减少应收账款，并计入利润表。
An allowance for doubtful debts is an estimate of potential future bad debts, created to apply the prudence concept. The change in allowance affects profit: Increase in Allowance = New Allowance – Old Allowance (charged as an expense); a decrease is credited to the income statement.
坏账准备是对未来可能坏账的估计，遵循谨慎性原则。准备的变动影响利润：坏账准备增加额 = 新准备 – 原准备（作为费用入账）；减少额则贷记利润表。
The allowance is typically calculated as a percentage of trade receivables or through aging analysis. The journal entry debits irrecoverable debts expense and credits allowance for doubtful debts (for an increase).
准备通常按应收账款百分比或通过账龄分析计算。会计分录为借记坏账费用，贷记坏账准备（增加时）。
9. Break-Even Analysis | 盈亏平衡分析
Break-even analysis determines the sales volume at which total revenue equals total costs, resulting in zero profit. The break-even point in units is: Break-Even Point (units) = Fixed Costs / (Selling Price per Unit – Variable Cost per Unit).
盈亏平衡分析确定总收入等于总成本、利润为零的销量。以数量表示的盈亏平衡点为：盈亏平衡点（件）= 固定成本 / (单位售价 – 单位变动成本)。
The contribution per unit is the amount each unit contributes to covering fixed costs and generating profit: Contribution per Unit = Selling Price per Unit – Variable Cost per Unit. Contribution margin ratio = (Contribution per unit / Selling price per unit) × 100%.
单位边际贡献是每件产品用以弥补固定成本并创造利润的金额：单位边际贡献 = 单位售价 – 单位变动成本。边际贡献率 = (单位边际贡献 / 单位售价) × 100%。
Break-even revenue can be calculated as: Break-Even Revenue = Fixed Costs / Contribution Margin Ratio or simply Break-even units × Selling price.
盈亏平衡销售额可计算为：盈亏平衡销售额 = 固定成本 / 边际贡献率，或直接用盈亏平衡销量 × 售价。
Margin of safety indicates how much sales can fall before the business incurs a loss: Margin of Safety (units) = Actual Sales (units) – Break-Even Sales (units).
安全边际衡量在发生亏损前销售额可下降的幅度：安全边际（件）= 实际销量（件）– 盈亏平衡销量（件）。
10. Bank Reconciliation and Control Account Principles | 银行调节表与控制账户原理
A bank reconciliation statement bridges the cash book balance and the bank statement balance. The adjusted cash book balance is found by: Adjusted Cash Book Balance = Original Cash Book Balance + Uncredited Items – Bank Charges – Standing Orders ± Errors.
银行调节表衔接现金簿余额与银行对账单余额。调整后现金簿余额的计算为：调整后现金簿余额 = 原现金簿余额 + 未贷记项目 – 银行手续费 – 定期付款 ± 差错。
The bank reconciliation formula is: Bank Statement Balance + Unpresented Cheques – Uncredited Deposits = Adjusted Cash Book Balance (or the reverse, depending on starting point). Any outstanding items and errors must be reconciled until both sides agree.
银行调节公式为：银行对账单余额 + 未兑现支票 – 未贷记存款 = 调整后现金簿余额（或取决于起点）。所有未达项和差错均须调节至双方一致。
Control accounts summarize transactions from subsidiary ledgers. The sales ledger control account balance should equal the total of individual trade receivable balances. An agreed balance proves arithmetical accuracy. Adjustments for irrecoverable debts, discounts, and contra entries are also updated through the control account.
控制账户汇总明细账交易。销售分类账控制账户余额应等于各应收账款余额之和。余额相符可证明算术准确性。坏账、折扣和抵消分录等调整也通过控制账户更新。
Published by TutorHao | Accounting Revision Series | aleveler.com
更多咨询请联系16621398022（同微信）
屏轩国际教育cambridge primary/secondary checkpoint, cat4, ukiset,ukcat,igcse,alevel,PAT,STEP,MAT, ibdp,ap,ssat,sat,sat2课程辅导，国外大学本科硕士研究生博士课程论文辅导