Year 11 CCEA Accounting: Quick Reference Formula & Theorem Handbook | 会计公式定理速查手册

📚 Year 11 CCEA Accounting: Quick Reference Formula & Theorem Handbook | 会计公式定理速查手册

This quick reference handbook brings together all the essential formulas, ratios, and key theorems you need to master for the Year 11 CCEA Accounting course. Use it as a revision checklist and a go-to guide when solving past paper questions or completing class exercises.

本速查手册汇总了 Year 11 CCEA 会计课程中你需要掌握的所有关键公式、比率和重要定理。你可以把它当作一份复习清单，并在做历年真题或课堂练习时作为随手查阅的指南。

1. The Accounting Equation | 会计等式

Assets = Capital + Liabilities

资产 = 资本 + 负债

This is the fundamental framework of double-entry bookkeeping. Everything a business owns (assets) is financed either by the owner’s investment (capital) or by borrowing (liabilities). The equation must always balance after every transaction.

这是复式记账法的基本框架。企业拥有的一切（资产）要么来源于业主的投资（资本），要么来源于借款（负债）。每次交易后，等式必须始终保持平衡。

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2. Gross Profit and Gross Profit Margin | 毛利与毛利率

Gross Profit = Sales Revenue – Cost of Sales

毛利 = 销售收入 – 销售成本

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

毛利率 = (毛利 ÷ 销售收入) × 100

Gross profit shows the profit made after deducting the direct costs of buying or producing goods sold. The margin expresses this as a percentage of revenue, indicating how efficiently a business converts sales into gross profit. A decrease in gross margin may signal rising cost of sales or falling selling prices.

毛利反映了扣除已售商品的直接购买或生产成本后的利润。毛利率将此表示为收入的百分比，表明企业将销售转化为毛利的效率。毛利率下降可能预示销售成本上升或售价降低。

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3. Net Profit and Net Profit Margin | 净利润与净利率

Net Profit = Gross Profit – Expenses

净利润 = 毛利 – 费用

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

净利率 = (净利润 ÷ 销售收入) × 100

Net profit is the final profit after all operating expenses, such as rent, wages, and insurance, have been deducted. The net profit margin reveals what percentage of revenue remains as profit after covering all costs, helping to assess overall expense control.

净利润是扣除租金、工资和保险等所有营运费用后的最终利润。净利率揭示了在覆盖所有成本后，收入中剩余为利润的百分比，有助于评估整体费用控制情况。

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4. Current Ratio | 流动比率

Current Ratio = Current Assets ÷ Current Liabilities

流动比率 = 流动资产 ÷ 流动负债

This liquidity ratio measures a business’s ability to meet its short-term obligations. A ratio of around 1.5:1 to 2:1 is often considered healthy, but the ideal level depends on the industry. Too high a ratio may suggest idle assets; too low may indicate cash flow problems.

该流动性比率衡量企业偿还短期债务的能力。通常认为 1.5:1 至 2:1 左右的比率较为健康，但理想水平取决于行业。比率过高可能意味着资产闲置，过低则可能表明现金流问题。

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5. Acid Test Ratio (Quick Ratio) | 速动比率

Acid Test Ratio = (Current Assets – Inventory) ÷ Current Liabilities

速动比率 = (流动资产 – 存货) ÷ 流动负债

This stricter measure of liquidity excludes inventory because stock may take time to convert into cash. A ratio of 1:1 is often seen as safe, meaning the business can pay its current liabilities immediately without selling any inventory.

这是一个更严格的流动性衡量指标，它排除了存货，因为存货变现可能需要时间。通常认为 1:1 的比率是安全的，意味着企业无需出售存货即可立即偿还流动负债。

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6. Inventory Turnover | 存货周转率

Inventory Turnover = Cost of Sales ÷ Average Inventory

存货周转率 = 销售成本 ÷ 平均存货

Average Inventory = (Opening Inventory + Closing Inventory) ÷ 2

平均存货 = (期初存货 + 期末存货) ÷ 2

This ratio shows how many times a business sells and replaces its inventory over a period. A higher turnover suggests efficient stock management and strong sales, whereas a low turnover may point to overstocking or slow-moving items.

该比率显示企业在一个时期内销售并重置存货的次数。周转率越高，说明库存管理效率和销售情况越好；周转率低则可能表明存货积压或商品滞销。

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7. Trade Receivables Days | 贸易应收款周转天数

Trade Receivables Days = (Trade Receivables ÷ Credit Sales) × 365

贸易应收款周转天数 = (贸易应收款 ÷ 赊销收入) × 365

This efficiency ratio indicates the average number of days it takes a business to collect payment from its credit customers. Fewer days are generally better, showing effective credit control. A figure well above the credit terms offered may signal collection problems.

该效率比率显示企业从赊销客户处收回款项的平均天数。天数越少通常越好，表明信贷控制有效。若该数字远高于给予的信用期限，则可能暗示回款出现问题。

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8. Trade Payables Days | 贸易应付款周转天数

Trade Payables Days = (Trade Payables ÷ Credit Purchases) × 365

贸易应付款周转天数 = (贸易应付款 ÷ 赊购金额) × 365

This ratio measures how long, on average, a business takes to pay its suppliers. While delaying payment can help cash flow, a very high figure may damage supplier relationships and credit terms. A balance must be struck between liquidity and goodwill.

该比率衡量企业平均需要多长时间支付供应商货款。延迟付款虽有助于现金流，但数字过高可能损害供应商关系和信用条款。必须在流动性与商誉之间取得平衡。

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9. Return on Capital Employed (ROCE) | 资本报酬率

ROCE = (Net Profit Before Interest and Tax ÷ Capital Employed) × 100

资本报酬率 = (息税前净利润 ÷ 运用资本) × 100

Capital Employed = Total Assets – Current Liabilities (or Non-current Liabilities + Equity)

运用资本 = 总资产 – 流动负债（或 非流动负债 + 所有者权益）

ROCE is a key profitability ratio that assesses how efficiently a business uses its long-term funding to generate profit. A higher percentage indicates more effective use of capital. It is often compared with the interest rate on borrowing to evaluate whether debt is being used profitably.

ROCE 是评估企业利用长期资金创造利润效率的关键盈利能力比率。百分比越高，说明资本运用越有效。常与借款利率比较，以判断债务资金是否被有效利用来获利。

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10. Depreciation Methods | 折旧方法

Straight-line Depreciation = (Cost – Residual Value) ÷ Useful Life

直线法折旧 = (成本 – 残值) ÷ 使用年限

Reducing Balance Depreciation = Net Book Value × Depreciation Rate

余额递减法折旧 = 账面净值 × 折旧率

Depreciation allocates the cost of a non-current asset over its useful life. The straight-line method spreads the expense evenly, while the reducing balance method applies a fixed percentage to the diminishing book value, resulting in higher charges in early years. The method chosen affects profit and the statement of financial position.

折旧将非流动资产的成本分摊到其使用年限中。直线法均匀分摊费用，而余额递减法则对逐渐减少的账面净值按固定百分比计提折旧，导致前期费用较高。所选方法会影响利润和财务状况表。

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11. Break-even Point | 盈亏平衡点

Break-even Point (units) = Fixed Costs ÷ (Selling Price per Unit – Variable Cost per Unit)

盈亏平衡点（单位） = 固定成本 ÷ (单位售价 – 单位变动成本)

Break-even Point (sales value) = Break-even Units × Selling Price per Unit

盈亏平衡点（销售额） = 盈亏平衡销量 × 单位售价

The break-even point is the level of output where total revenue equals total costs, meaning the business makes neither a profit nor a loss. The contribution per unit (selling price minus variable cost) goes towards covering fixed costs. Beyond break-even, each additional unit sold generates profit.

盈亏平衡点是总收入等于总成本的产出水平，即企业既不盈利也不亏损。单位贡献毛利（售价减去变动成本）用于覆盖固定成本。超过盈亏平衡点后，每多售出一个单位就会产生利润。

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12. Key Financial Statement Components | 关键财务报表要素

Income Statement: Sales Revenue – Cost of Sales = Gross Profit – Expenses = Net Profit

利润表： 销售收入 – 销售成本 = 毛利 – 费用 = 净利润

Statement of Financial Position: Assets (Non-current + Current) = Equity + Liabilities (Non-current + Current)

财务状况表： 资产（非流动 + 流动） = 所有者权益 + 负债（非流动 + 流动）

The double-entry system ensures that every transaction affects at least two ledger accounts. Understanding how the income statement and statement of financial position link together is essential: net profit from the income statement is added to retained earnings in the equity section of the statement of financial position.

复式记账系统确保每笔交易至少影响两个分类账账户。理解利润表和财务状况表之间的关联至关重要：利润表中的净利润会被计入财务状况表所有者权益部分的留存收益中。

Published by TutorHao | Accounting Revision Series | aleveler.com

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