📚 Year 10 CCEA Accounting: Formulas & Principles Quick Reference Guide | Year 10 CCEA 会计：公式原理速查手册
This quick reference handbook provides a concise summary of all the essential formulas, equations, and accounting principles you need to master for the Year 10 CCEA Accounting course. It is designed for last-minute revision and quick look-ups during practice.
这本速查手册简明扼要地总结了 Year 10 CCEA 会计课程中需要掌握的所有基本公式、等式和会计原理。适合考前冲刺和练习时快速查阅。
1. The Fundamental Accounting Equation | 基本会计等式
The accounting equation is the foundation of double-entry bookkeeping. It shows that everything a business owns (assets) is financed by the owner’s stake (capital) and amounts owed to third parties (liabilities).
会计等式是复式记账的基础。它表明企业拥有的一切（资产）是由业主投入（资本）和欠第三方的款项（负债）共同提供的。
Assets = Capital + Liabilities
资产 = 资本 + 负债
By rearranging, the owner’s claim on the business can be isolated:
通过重新排列，可以分离出业主对企业的权益：
Capital = Assets – Liabilities
资本 = 资产 – 负债
If a business has assets of £50 000 and liabilities of £20 000, then capital must equal £30 000. Every transaction keeps this equation in balance.
如果一家企业拥有资产 £50 000、负债 £20 000，那么资本必定等于 £30 000。每笔交易都会使这项等式保持平衡。
2. Double-Entry Rules | 复式记账规则
Every business transaction is recorded in at least two accounts so that total debits always equal total credits. The following rules determine whether an entry is a debit or a credit.
每笔企业交易至少记入两个账户，使借方总额始终等于贷方总额。以下规则决定了某笔分录是借记还是贷记。
Assets: increases are debits, decreases are credits.
资产：增加记借方，减少记贷方。
Liabilities: increases are credits, decreases are debits.
负债：增加记贷方，减少记借方。
Capital: increases are credits, decreases (e.g. drawings) are debits.
资本：增加记贷方，减少（如提款）记借方。
Income: increases are credits, decreases are debits.
收入：增加记贷方，减少记借方。
Expenses: increases are debits, decreases are credits.
费用：增加记借方，减少记贷方。
These rules keep the accounting equation balanced after every transaction.
这些规则确保每次交易后会计等式保持平衡。
3. Trial Balance and Errors | 试算平衡与错误
A trial balance is a list of all ledger account balances at a specific date. Its purpose is to check the arithmetical accuracy of the double-entry records.
试算平衡表是某个特定日期所有分类账余额的列表，目的是检查复式记录的计算准确性。
Total Debits = Total Credits
借方总额 = 贷方总额
If the two totals do not agree, there is an error. Some errors are not revealed by the trial balance:
如果两方总额不一致，则存在错误。有些错误试算平衡表发现不了：
Error of omission – a transaction is completely missed; no debit or credit is recorded.
遗漏错误 – 一笔交易完全被遗漏，借方和贷方均未记录。
Error of commission – a transaction is posted to the wrong account of the same class (e.g. wrong customer’s account).
记账错误 – 交易记入同一类别中的错误账户（例如记错客户账户）。
Error of principle – a transaction is recorded in the wrong type of account (e.g. purchase of a van treated as an expense).
原则错误 – 交易记入错误类型的账户（例如购买货车当作费用处理）。
Error of original entry – both debit and credit entries use the same incorrect amount.
原始入账错误 – 借方和贷方均使用了相同的错误金额。
Compensating error – two errors cancel each other out.
补偿性错误 – 两个错误相互抵消。
Complete reversal of entries – debit and credit sides are swapped.
完全颠倒分录 – 借方和贷方互换。
4. Income Statement Formulas | 利润表公式
The income statement calculates the profit or loss a business makes over an accounting period. Three key formulas are used.
利润表计算企业在某一会计期间获得的利润或亏损。使用三个关键公式。
Gross Profit = Sales Revenue – Cost of Sales
毛利 = 销售收入 – 销售成本
Cost of sales measures the direct cost of the goods that were actually sold:
销售成本衡量实际售出商品的直接成本：
Cost of Sales = Opening Inventory + Purchases – Closing Inventory
销售成本 = 期初存货 + 购货 – 期末存货
Once gross profit is known, other income is added and all expenses are deducted to find the profit for the year:
得到毛利后，加上其他收入，再减去所有费用，即可得出年度净利润：
Profit for the Year = Gross Profit + Other Income – Expenses
年度净利润 = 毛利 + 其他收入 – 费用
Purchases should be adjusted for purchase returns, and carriage inwards is usually added to the cost of purchases.
购货应调整购货退回，购货运费通常加入购货成本。
5. Statement of Financial Position | 财务状况表
The statement of financial position (balance sheet) shows the assets, liabilities, and capital at a point in time. It is based on the accounting equation.
财务状况表（资产负债表）反映某一时点的资产、负债和资本。它以会计等式为基础。
Net Assets = Total Assets – Total Liabilities
净资产 = 总资产 – 总负债
The net assets figure always equals the amount the owner has invested plus accumulated profits:
净资产数额始终等于业主投入的金额加上累积利润：
Net Assets = Capital + Retained Profit (Capital Employed)
净资产 = 资本 + 留存利润（投入资本）
Non-current assets (e.g. equipment, vehicles) are listed separately from current assets (e.g. inventory, trade receivables, cash).
非流动资产（如设备、车辆）与流动资产（如存货、应收账款、现金）分开列示。
6. Profitability Ratios | 盈利能力比率
Profitability ratios assess how well a business converts sales into profit and uses its capital. They are expressed as percentages.
盈利能力比率评价企业将销售转化为利润以及使用资本的效率，通常用百分比表示。
Gross Profit Margin = (Gross Profit ÷ Revenue) × 100%
毛利率 = (毛利 ÷ 销售收入) × 100%
A higher gross margin indicates the business is keeping a larger portion of each pound of sales after covering direct costs.
毛利率越高，说明企业每英镑销售收入在弥补直接成本后留下的部分越多。
Net Profit Margin = (Profit for the Year ÷ Revenue) × 100%
净利率 = (年度净利润 ÷ 销售收入) × 100%
The net margin takes all operating expenses and other income into account, showing overall efficiency.
净利率考虑了所有营业费用和其他收入，显示整体效率。
Return on Capital Employed (ROCE) = (Profit for the Year ÷ Capital Employed) × 100%
已用资本回报率 = (年度净利润 ÷ 已用资本) × 100%
Capital employed is the owner’s capital plus any long-term liabilities. ROCE measures the return generated from the funds invested in the business.
已用资本是指业主资本加上任何长期负债。ROCE 衡量企业投入资金所产生的回报。
7. Liquidity and Efficiency Ratios | 流动性与效率比率
Liquidity ratios focus on the business’s ability to meet short-term obligations. Efficiency ratios show how effectively assets are managed.
流动性比率关注企业偿还短期债务的能力。效率比率反映资产管理的有效程度。
Current Ratio = Current Assets ÷ Current Liabilities
流动比率 = 流动资产 ÷ 流动负债
The result is expressed as a ratio (e.g. 1.5:1). A ratio above 1 indicates adequate short-term coverage.
结果用比率表示（如 1.5:1）。高于 1 的比率表明短期偿付能力充足。
Quick (Acid Test) Ratio = (Current Assets – Inventory) ÷ Current Liabilities
速动（酸性测试）比率 = (流动资产 – 存货) ÷ 流动负债
Inventory is removed because it is not always quickly converted into cash. A ratio of 1:1 is often considered acceptable.
存货被剔除，因为它未必能迅速转换为现金。通常认为 1:1 的比例是可以接受的。
Inventory Turnover = Cost of Sales ÷ Average Inventory
存货周转率 = 销售成本 ÷ 平均存货
This shows how many times inventory is sold and replaced during the period. A higher turnover usually indicates efficiency.
这表明存货在该期间售出并重新进货的次数。周转率越高通常表明效率越高。
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
This measures the average number of days it takes to collect money from credit customers.
这衡量了从赊销客户处收回款项的平均天数。
Trade Payable Days = (Trade Payables ÷ Credit Purchases) × 365
应付账款周转天数 = (应付账款 ÷ 赊购金额) × 365
This shows the average time the business takes to pay its suppliers.
这表明企业向供应商付款的平均时间。
8. Depreciation Methods | 折旧方法
Depreciation spreads the cost of a non-current asset over its useful life. Two common methods are examined.
折旧将非流动资产成本在其使用寿命内分摊。考试常考两种方法。
Straight-Line Depreciation = (Cost – Residual Value) ÷ Useful Life
直线法折旧 = (成本 – 残值) ÷ 使用年限
The same amount is charged each year. For an asset costing £24 000 with a residual value of £4 000 over 5 years, the annual depreciation is (£24 000 – £4 000) ÷ 5 = £4 000.
每年计提相同的金额。若一台设备成本 £24 000，残值 £4 000，使用年限 5 年，则年折旧为 (£24 000 – £4 000) ÷ 5 = £4 000。
Reducing Balance Depreciation = Net Book Value × Depreciation Rate (%)
余额递减法折旧 = 账面净值 × 折旧率 (%)
The rate is applied to the asset’s carrying amount (cost minus accumulated depreciation) each year, so the charge falls over time.
折旧率每年应用于资产的账面金额（成本减累计折旧），因此费用随时间递减。
9. Bad Debts and Provision for Doubtful Debts | 坏账与呆账准备
When a trade receivable is certain to be uncollectable, it is written off as a bad debt.
当某项应收账款确定无法收回时，应作为坏账注销。
Bad Debts Expense = Irrecoverable amount
坏账费用 = 无法收回的金额
To follow the prudence concept, an estimate is made for receivables that might not pay. This is the provision for doubtful debts.
根据谨慎性概念，对于可能无法收回的应收账款需进行估计，即呆账准备。
Provision Required = Trade Receivables × Estimated Percentage
所需准备 = 应收账款 × 估计百分比
Each year the provision is adjusted. The expense in the income statement is the change in the provision:
每年对准备进行调整。利润表中的费用是准备的变动额：
Increase in Provision = New Provision – Old Provision
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