Year 10 Eduqas Accounting: Formula & Theorem Quick Reference Handbook | Year 10 Eduqas 会计：公式定理速查手册

📚 Year 10 Eduqas Accounting: Formula & Theorem Quick Reference Handbook | Year 10 Eduqas 会计：公式定理速查手册

This quick reference handbook collates the essential formulas, core theorems, and fundamental rules covered in the Year 10 Eduqas Accounting syllabus. Whether you are preparing for class tests, revising for end‑of‑year exams, or simply need a handy memory aid, this guide breaks down every key concept into clear bilingual explanations and precise formulas. Use it to strengthen your understanding of the accounting equation, double‑entry bookkeeping, financial statements, ratio analysis, and depreciation methods – all presented in a structured, exam‑friendly format.

这本速查手册汇集了 Year 10 Eduqas 会计教学大纲中的核心公式、基本定理和基础规则。无论你是在准备课堂测验、期末复习，还是需要一个方便的记忆辅助工具，本指南都将每个关键概念分解为清晰的双语解释和精确的公式。用它来加深你对会计等式、复式记账、财务报表、比率分析和折旧方法的理解——所有内容均以结构清晰、适合考试的形式呈现。

---

1. The Accounting Equation | 会计基本等式

The accounting equation is the foundation of the double‑entry system. It shows that everything a business owns (assets) is funded either by borrowing (liabilities) or by the owner’s investment (capital). The equation must always balance after every transaction.

会计等式是复式记账系统的基础。它表明企业拥有的一切（资产）要么是通过借款（负债）筹措的，要么是由所有者投入（资本）提供的。每笔交易发生后，该等式必须始终保持平衡。

Assets = Liabilities + Owner’s Equity

资产 = 负债 + 所有者权益

Owner’s Equity is often expanded to reflect the effect of income, expenses, and drawings over an accounting period:

所有者权益通常会被展开，以反映在一个会计期间内收入、费用和提款的影响：

Assets = Liabilities + Capital + Income − Expenses − Drawings

资产 = 负债 + 资本 + 收入 − 费用 − 提款

Every transaction has a dual effect that maintains this balance. For example, purchasing inventory with cash decreases one asset (cash) and increases another (inventory), leaving total assets unchanged.

每笔交易都会产生双重影响，从而保持这一平衡。例如，用现金购买存货会减少一项资产（现金）并增加另一项资产（存货），总资产保持不变。

---

2. Double‑Entry Bookkeeping Rules | 复式记账规则

Double‑entry bookkeeping is the method used to record transactions in ledger accounts. Each transaction is recorded twice – once as a debit and once as a credit – following strict rules linked to the accounting equation.

复式记账是用于在分类账中记录交易的方法。每笔交易都被记录两次——一次为借方，一次为贷方——遵循与会计等式相关的严格规则。

Account Type | 账户类型	To Increase | 增加	To Decrease | 减少
Assets | 资产	Debit | 借	Credit | 贷
Liabilities | 负债	Credit | 贷	Debit | 借
Owner’s Equity (Capital) | 所有者权益（资本）	Credit | 贷	Debit | 借
Income / Revenue | 收入	Credit | 贷	Debit | 借
Expenses | 费用	Debit | 借	Credit | 贷
Drawings | 提款	Debit | 借	Credit | 贷

These rules ensure that for every debit entry there is a corresponding credit entry of equal amount, keeping the books in balance. Memorising the table is essential for Year 10 Eduqas exam success.

这些规则确保每一笔借方分录都有一笔金额相等的相应贷方分录，从而使账簿保持平衡。记住这张表对于 Year 10 Eduqas 考试的成功至关重要。

---

3. The Trial Balance Theorem | 试算平衡定理

A trial balance is a list of all ledger account balances at a particular date. The theorem states that the total of all debit balances must equal the total of all credit balances if the double‑entry rules have been applied correctly. Any difference indicates an error that must be investigated.

试算平衡表是某个特定日期所有分类账账户余额的清单。该定理指出，如果复式记账规则应用正确，所有借方余额的总和必须等于所有贷方余额的总和。任何差额都表明存在需要调查的错误。

Sum of Debit Balances = Sum of Credit Balances

借方余额总和 = 贷方余额总和

Even when a trial balance agrees, there may still be errors of omission, commission, principle, compensating errors, or complete reversal of entries. These are known as ‘errors not revealed by a trial balance’ and require careful review.

即使试算平衡表平衡，仍可能存在遗漏错误、入账错误、原则错误、抵消错误或分录完全颠倒等错误。这些被称为“试算平衡表未能揭示的错误”，需要仔细审查。

---

4. Income Statement Formulas | 损益表公式

The income statement (or profit and loss account) measures a business’s financial performance over a period. The key formulas link sales, cost of goods sold, gross profit, and net profit.

损益表（或利润表）衡量一个企业在一段时期内的财务业绩。关键公式将销售收入、销售成本、毛利润和净利润联系起来。

Gross Profit = Sales Revenue − Cost of Goods Sold (COGS)

毛利润 = 销售收入 − 销售成本

Cost of Goods Sold is calculated using the trading account formula, which adjusts purchases for opening and closing inventories.

销售成本使用购货账户公式计算，该公式根据期初和期末存货调整采购额。

COGS = Opening Inventory + Purchases − Closing Inventory

销售成本 = 期初存货 + 采购 − 期末存货

Net profit represents the final result after all other income and all operating expenses are accounted for.

净利润代表考虑了所有其他收入和全部营业费用之后的最终结果。

Net Profit = Gross Profit + Other Income − Expenses

净利润 = 毛利润 + 其他收入 − 费用

Common expenses include rent, wages, insurance, depreciation, and advertising. In Eduqas exams, you will often be asked to prepare a full income statement from a trial balance and supporting notes.

常见费用包括租金、工资、保险、折旧和广告费。在 Eduqas 考试中，你经常会被要求根据试算平衡表和附注编制完整的损益表。

---

5. Statement of Financial Position Framework | 财务状况表框架

The statement of financial position (balance sheet) presents the business’s assets, liabilities, and owner’s equity at a specific date. The layout follows the accounting equation but is reorganised to show net assets.

财务状况表（资产负债表）列示了企业在某一特定日期的资产、负债和所有者权益。其格式遵循会计等式，但经过重新排列以显示净资产。

The standard Eduqas layout classifies assets and liabilities as non‑current and current.

标准的 Eduqas 格式将资产和负债划分为非流动和流动两大类。

• Non‑current assets | 非流动资产： Assets held for long‑term use, e.g. premises, machinery, fixtures. | 长期使用的资产，例如房屋、机器、固定装置。
• Current assets | 流动资产： Cash and assets expected to be converted into cash within one year, e.g. inventory, trade receivables, bank. | 现金以及预计在一年内变现的资产，例如存货、应收账款、银行存款。
• Current liabilities | 流动负债： Debts due within one year, e.g. trade payables, overdraft. | 一年内到期的债务，例如应付账款、银行透支。
• Non‑current liabilities | 非流动负债： Long‑term borrowings, e.g. bank loan repayable after one year. | 长期借款，例如一年后偿还的银行贷款。

The net assets figure is calculated and then matched to the equity section.

计算出净资产数额，然后与权益部分相对应。

Net Assets = Total Assets − Total Liabilities

净资产 = 总资产 − 总负债

Net Assets = Owner’s Equity (Capital + Retained Profit − Drawings)

净资产 = 所有者权益（资本 + 留存利润 − 提款）

---

6. Profitability Ratios | 盈利能力比率

Profitability ratios assess how efficiently a business generates profit from its sales and capital. Year 10 students need to learn the formulas, perform calculations, and interpret the results.

盈利能力比率评估企业从销售和资本中创造利润的效率。Year 10 学生需要学习公式、进行计算并解读结果。

Gross Profit Margin = (Gross Profit ÷ Sales Revenue) × 100%

毛利率 =（毛利润 ÷ 销售收入）× 100%

A high gross margin suggests good control over direct costs or strong pricing power. A decline might signal rising purchase costs or discounting.

较高的毛利率表明对直接成本控制良好或定价能力强。下降可能意味着采购成本上升或打折销售。

Net Profit Margin = (Net Profit ÷ Sales Revenue) × 100%

净利率 =（净利润 ÷ 销售收入）× 100%

This ratio shows the overall profitability after all expenses. A low net margin despite a high gross margin may indicate excessive overheads.

该比率显示了扣除所有费用后的整体盈利能力。尽管毛利率很高，但净利率很低，可能表明间接费用过高。

Return on Capital Employed (ROCE) = (Net Profit ÷ Capital Employed) × 100%

资本回报率 =（净利润 ÷ 已用资本）× 100%

ROCE measures the return on the owner’s investment. Good profits relative to capital indicate successful use of resources. Eduqas questions may ask you to compare these ratios across years or suggest improvements.

资本回报率衡量所有者投资的回报情况。利润相对于资本的比例较高，表明资源利用成功。Eduqas 考题可能会要求你比较这些比率在不同年份的表现或提出改进建议。

---

7. Liquidity Ratios | 流动性比率

Liquidity ratios evaluate a business’s ability to meet its short‑term obligations as they fall due. Two key ratios are tested at Year 10 level.

流动性比率评估企业偿还到期短期债务的能力。Year 10 阶段主要考查两个比率。

Current Ratio = Current Assets ÷ Current Liabilities

流动比率 = 流动资产 ÷ 流动负债

A healthy current ratio is generally between 1.5:1 and 2:1, though it varies by industry. A ratio below 1 may signal cash flow problems.

健康的流动比率通常在 1.5:1 到 2:1 之间，但会因行业而异。比率低于 1 可能意味着存在现金流问题。

Acid Test Ratio (Quick Ratio) = (Current Assets − Inventory) ÷ Current Liabilities

速动比率（酸性测试比率）=（流动资产 − 存货）÷ 流动负债

Inventory is excluded because it is the least liquid current asset. An ideal quick ratio is around 1:1, showing the business can cover immediate liabilities without relying on selling inventory.

剔除存货是因为它是流动性最差的流动资产。理想的速动比率大约为 1:1，表明企业无需依赖出售存货即可偿付即时债务。

---

8. Efficiency Ratios | 效率比率

Efficiency ratios analyse how well a business manages its inventory and trade receivables. In Eduqas exams, you may need to calculate turnover rates or days.

效率比率分析企业管理存货和应收账款的效率。在 Eduqas 考试中，你可能需要计算周转率或周转天数。

Inventory Turnover (times) = Cost of Goods Sold ÷ Average Inventory

存货周转率（次数）= 销售成本 ÷ 平均存货

Average inventory is typically (Opening Inventory + Closing Inventory) ÷ 2. A higher turnover suggests efficient stock management and less money tied up in inventory.

平均存货通常为（期初存货 + 期末存货）÷ 2。较高的周转率表明存货管理效率高，且占用的资金较少。

Inventory Turnover (days) = (Average Inventory ÷ Cost of Goods Sold) × 365

存货周转天数 =（平均存货 ÷ 销售成本）× 365

This shows the average number of days inventory is held before being sold.

这表示存货在售出前的平均持有天数。

Trade Receivables Collection Period = (Trade Receivables ÷ Credit Sales) × 365

应收账款回收期 =（应收账款 ÷ 赊销收入）× 365

A long collection period could indicate poor credit control. A short period suggests efficient collection of debts from customers.

较长的回收期可能表明信用控制不佳。较短的回收期则表明向客户收取债务的效率较高。

---

9. Depreciation Formulas | 折旧公式

Depreciation spreads the cost of a non‑current asset over its useful life. Two methods are common in the Eduqas syllabus: straight‑line and reducing balance.

折旧将非流动资产的成本在其使用寿命内分摊。Eduqas 教学大纲中常见两种方法：直线法和余额递减法。

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 as an expense each year. It is simple and suitable for assets that provide equal benefit over time, such as furniture.

每年计提相同金额作为费用。这种方法简单，适用于随着时间推移提供等量效益的资产，如家具。

Reducing Balance Depreciation = Net Book Value × Depreciation Rate

余额递减法折旧 = 账面净值 × 折旧率

This method applies a fixed percentage to the asset’s written‑down value each year, resulting in higher depreciation charges in early years. It is often used for vehicles and technology.

该方法每年对资产的摊余价值应用一个固定百分比，导致早年折旧费用较高。它通常用于车辆和技术设备。

The accumulated depreciation account is a contra‑asset account, and the net book value is shown in the statement of financial position.

累计折旧账户是一个资产抵减账户，其账面净值列示在财务状况表中。

Net Book Value = Cost − Accumulated Depreciation

账面净值 = 成本 − 累计折旧

---

10. Key Accounting Concepts and Conventions | 关键会计概念与惯例

Accounting is built on a set of concepts and conventions that ensure financial statements are reliable and comparable. These ‘theorems’ guide professional judgement.

会计建立在一套确保财务报表可靠且可比的概念和惯例之上。这些“定理”指导着专业判断。

• Going Concern | 持续经营： The business will continue operating for the foreseeable future, justifying the carrying value of assets. | 企业将在可预见的未来继续经营，这为资产的账面价值提供了合理性。
• Accruals (Matching) | 权责发生制（配比）： Income and expenses are recorded when earned or incurred, not when cash is received or paid. | 收入和费用在其赚取或发生时记录，而非在收到或支付现金时记录。
• Consistency | 一贯性： The same accounting methods should be used from period to period to allow meaningful comparisons. | 应在各期间使用相同的会计方法，以便进行有意义的比较。
• Prudence | 谨慎性： Anticipate all possible losses but do not anticipate profits until they are realised. | 预计所有可能的损失，但利润在实现之前不予确认。
• Materiality | 重要性： Only items significant enough to influence decisions need to be separately disclosed. | 只有重要性足以影响决策的项目才需要单独披露。
• Historical Cost | 历史成本： Assets are initially recorded at their original purchase cost. | 资产最初按照其原始购置成本记录。
• Business Entity | 企业主体： The business is separate from its owner; personal transactions must not be mixed with business accounts. | 企业独立于其所有者；个人交易不得与企业账目混合。

---

11. Correction of Errors and Suspense Accounts | 错误更正与暂记账户

Errors in the ledger can be classified into those that affect the trial balance and those that do not. When a trial balance does not agree, a suspense account is used to temporarily balance the books while errors are located.

分类账中的错误可分为影响试算平衡表的错误和不影响试算平衡表的错误。当试算平衡表不平衡时，在寻找错误的过程中会使用暂记账户来临时平衡账簿。

Errors not affecting the trial balance include:

不影响试算平衡表的错误包括：

• Error of omission: a transaction completely missed. | 遗漏错误：一笔交易完全被漏掉。
• Error of commission: correct amount but wrong account of the same class. | 入账错误：金额正确但记入了同类别的错误账户。
• Error of principle: transaction recorded in the wrong class of account, e.g. capital expenditure treated as revenue. | 原则错误：交易被记录在错误类别的账户中，例如资本性支出被当作收益性支出处理。
• Compensating error: two unrelated errors cancel each other out. | 抵消错误：两个不相关的错误相互抵消。
• Error of original entry: both debit and credit are entered with the same incorrect figure. | 原始分录错误：借方和贷方均以相同的不正确金额入账。
• Complete reversal of entries: debit and credit are swapped. | 分录完全颠倒：借方和贷方被互换。

Errors affecting the trial balance typically arise from arithmetic mistakes, posting only one side of a transaction, or entering different amounts on the debit and credit sides. The suspense account is credited or debited with the difference until corrections are made.

影响试算平衡表的错误通常源于算术错误、只过账了交易的一方，或在借方和贷方输入了不同的金额。在做出更正之前，暂记账户会贷记或借记该差额。

---

12. Control Accounts and Verification | 控制账户与验证

Control accounts are summary ledger accounts that verify the accuracy of the sales ledger and purchases ledger. They act as a check on the individual accounts of trade receivables and trade payables.

控制账户是汇总分类账账户，用于验证销售分类账和采购分类账的准确性。它们充当对单个应收账款和应付账款账户的检查。

A typical Sales Ledger Control Account (Trade Receivables Control) formula at the end of a period:

一个典型的期末销售分类账控制账户（应收账款控制账户）的公式如下：

Closing Balance = Opening Balance + Credit Sales − Receipts from Debtors − Discounts Allowed − Bad Debts Written Off ± Adjustments

期末余额 = 期初余额 + 赊销额 − 来自债务人的收款 − 已允许的折扣 − 已核销的坏账 ± 调整项

A typical Purchases Ledger Control Account (Trade Payables Control) formula:

一个典型的采购分类账控制账户（应付账款控制账户）的公式如下：

Closing Balance = Opening Balance + Credit Purchases − Payments to Creditors − Discounts Received ± Adjustments

期末余额 = 期初余额 + 赊购额 − 向债权人的付款 − 已获得的折扣 ± 调整项

Reconciling control account balances with the sum of individual ledger balances enhances the reliability of financial information and is a vital internal check.

将控制账户余额与各个分类账余额的总和进行核对，增强了财务信息的可靠性，是一项至关重要的内部核查。

Published by TutorHao | Accounting Revision Series | aleveler.com

更多咨询请联系16621398022（同微信）