Year 11 CIE Accounting: Quick-Reference Formula & Theorem Handbook

📚 Year 11 CIE Accounting: Quick-Reference Formula & Theorem Handbook | 公式定理速查手册

This handbook brings together the essential formulas, theorems and calculation methods you need for Year 11 CIE Accounting. Use it as a quick checker when revising financial statements, ratio analysis, depreciation, provisions and bank reconciliation. Every formula is presented with a short explanation and a worked-style format to aid memory. Keep it close and refer to it often while solving past papers.

本手册汇集了 Year 11 CIE 会计所需的核心公式、定理和计算方法。你可以把它当作复习财务报表、比率分析、折旧、计提准备和银行对账时的速查工具。每个公式都配有简短的解释和演练式格式，帮助记忆。请在做真题时随时查阅。

1. The Accounting Equation | 会计恒等式

The accounting equation is the foundation of double‑entry bookkeeping. It states that everything the business owns is funded by what it owes to outsiders and what the owner has invested.

会计恒等式是复式记账法的基础。它表明企业拥有的一切资产都来源于外部负债和业主的投入。

Assets = Liabilities + Capital

Rearranging the equation gives another useful form that shows the owner’s residual claim.

变形后的公式显示了业主的剩余权益。

Capital = Assets – Liabilities

This relationship must hold after every transaction, ensuring the statement of financial position always balances.

每笔交易发生后这一关系都必须成立，确保财务状况表始终保持平衡。

2. Profit Calculation | 利润计算

The income statement is built in stages. First, gross profit is computed by subtracting the cost of goods sold from net sales revenue.

利润表是分层次编制的。首先，用销售净额减去销售成本算出毛利。

Gross Profit = Revenue – Cost of Sales

Then other operating incomes are added and all operating expenses are deducted to arrive at net profit for the period.

然后加上其他营业收入，减去全部营业费用，得出当期净利润。

Net Profit = Gross Profit + Other Income – Expenses

For a sole trader, net profit is the reward for the owner’s effort and risk, and it is transferred to the capital account.

对于个体工商户，净利润是对业主努力与风险的回报，将转入资本账户。

3. Gross Profit and Margin | 毛利与毛利率

Gross profit measures how efficiently a business turns its purchases or production into sales before other expenses. The gross margin expresses this as a percentage of revenue.

毛利衡量企业在扣除其他费用之前将采购或生产转化为销售的效率。毛利率将此表示为收入的百分比。

Gross Profit = Revenue – Cost of Sales

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

A steady or rising gross margin typically indicates good control over direct costs or strong pricing power. A falling margin may signal rising input costs or discounting.

稳定或上升的毛利率通常表明对直接成本控制良好或定价能力强；下降的毛利率则可能预示投入成本上升或折扣促销。

4. Net Profit and Margin | 净利与净利率

Net profit shows the final surplus after all expenses, including indirect costs like rent and salaries. The net profit margin reveals how much of each pound of revenue remains as profit.

净利润显示扣除包括租金和工资等间接费用后的最终盈余。净利率揭示每一英镑收入中有多少留存为利润。

Net Profit = Gross Profit + Other Income – Total Expenses

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

Comparing net profit margin over time helps assess whether the business is controlling its overheads effectively.

对比不同时期的净利率有助于判断企业是否有效控制了间接费用。

5. Working Capital | 营运资本

Working capital is the net amount of short‑term resources available to meet day‑to‑day obligations. A positive figure means current assets exceed current liabilities.

营运资本是可满足日常偿债需求的短期资源净额。正值表示流动资产超过流动负债。

Working Capital = Current Assets – Current Liabilities

Adequate working capital is essential for liquidity. Too little may lead to cash shortages; too much may indicate inefficient use of resources.

充足的营运资本对流动性至关重要。过少可能导致现金短缺，过多则可能表明资源利用效率低下。

6. Current Ratio and Quick Ratio | 流动比率与速动比率

Liquidity ratios test whether a business can pay its short‑term debts as they fall due. The current ratio considers all current assets, while the quick ratio excludes inventory.

流动性比率检验企业能否在短期债务到期时偿付。流动比率考虑所有流动资产，而速动比率剔除存货。

Current Ratio = Current Assets ÷ Current Liabilities

Quick Ratio = (Current Assets – Inventories) ÷ Current Liabilities

A current ratio of around 2:1 and a quick ratio near 1:1 are often regarded as safe, but acceptable norms vary by industry.

流动比率约2:1、速动比率接近1:1常被视为安全水平，但可接受的基准因行业而异。

7. Inventory Turnover | 存货周转率

Inventory turnover shows how many times a company sells and replaces its stock in a period. A higher rate usually signals efficient sales and inventory management.

存货周转率反映公司在一个时期内将库存售出并更新的次数。比率较高通常表明销售及库存管理效率高。

Inventory Turnover = Cost of Sales ÷ Average Inventory

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

其中平均存货 = (期初存货 + 期末存货) ÷ 2。

To find the average number of days goods are held, use: Inventory Turnover in Days = 365 ÷ Inventory Turnover.

为了求出存货平均持有天数，可使用：存货周转天数 = 365 ÷ 存货周转率。

8. Trade Receivables Turnover | 应收账款周转率

This ratio measures how quickly customers pay their debts. A faster collection period improves cash flow and reduces the risk of bad debts.

该比率衡量客户偿还欠款的速度。回款期越短，现金流越好，坏账风险越低。

Trade Receivables Turnover = Credit Sales ÷ Average Trade Receivables

Then the collection period in days is calculated as: Receivables Collection Period = 365 ÷ Trade Receivables Turnover.

然后用以下公式计算平均收账天数：应收账款周转天数 = 365 ÷ 应收账款周转率。

If the period is much longer than the credit terms allowed to customers, collection procedures need review.

如果周转天数远长于给予客户的信用期限，就需要审查收账程序。

9. Depreciation – Straight‑Line Method | 折旧——直线法

The straight‑line method spreads the cost of a non‑current asset evenly over its useful life. The same amount is charged as an expense each year.

直线法将非流动资产的成本在其使用年限内均匀分摊，每年计提等额的折旧费用。

Annual Depreciation = (Cost – Residual Value) ÷ Useful Life

If an asset costs £40,000, has a residual value of £4,000 and a life of 6 years, the annual charge is (£40,000 – £4,000) ÷ 6 = £6,000.

如果一项资产成本为40,000英镑、残值为4,000英镑、使用年限为6年，则每年折旧费用为(40,000 – 4,000) ÷ 6 = 6,000英镑。

This method is simple and suitable for assets that deliver steady benefits, such as furniture or buildings.

该方法简单，适用于提供平稳收益的资产，如家具或建筑物。

10. Depreciation – Reducing Balance Method | 折旧——余额递减法

The reducing balance method applies a fixed percentage to the net book value each year, resulting in higher charges early in the asset’s life.

余额递减法每年按固定百分比乘以账面净值计提折旧，资产使用早期计提的折旧费用较高。

Annual Depreciation = Net Book Value at Start of Year × Depreciation Rate

After n years, the net book value can be expressed as:

n 年后的账面净值可表示为：

Net Book Value = Cost × (1 – r)ⁿ

This pattern matches assets that lose value rapidly at first, such as vehicles or IT equipment.

这种模式适合初期贬值较快的资产，如车辆或计算机设备。

11. Provisions for Doubtful Debts | 坏账准备

When a business expects some trade receivables may not be collected, it creates a provision (allowance) to follow the prudence concept. The provision is often calculated as a percentage of total trade receivables.

当企业预计部分应收账款将无法收回时，依据谨慎性原则计提坏账准备。准备金额通常按应收账款余额的一定百分比计算。

Provision for Doubtful Debts = Trade Receivables × Estimated %

If the provision needs to increase, the difference is charged as an expense in the income statement; if it needs to decrease, the reduction is credited to the income statement.

若需增加准备，差额在利润表中确认为费用；若需减少准备，则贷记利润表抵减费用。

The entry also reduces the trade receivables figure on the statement of financial position to net realisable value.

这一分录还会将财务状况表上的应收账款金额减至可变现净值。

12. Bank Reconciliation Adjustments | 银行对账调整

Bank reconciliation identifies differences between the cash book and the bank statement and adjusts the cash book balance to reflect items recorded by the bank but not yet by the business.

银行存款余额调节表识别现金簿与银行对账单之间的差异，并调整现金簿余额以反映银行已记录而企业尚未记录的项目。

Adjusted Cash Book Balance = Cash Book Balance + Unrecorded Receipts – Unrecorded Payments

Common unrecorded receipts include bank interest and direct debits paid in error by the bank. Unrecorded payments often include bank charges, standing orders and dishonoured cheques.

常见的未记录收入包括银行利息和银行错误支付的直接借记；未记录付款通常包含银行手续费、长期订单和退票。

Adjusting the cash book is essential before drawing up the final bank reconciliation statement to agree with the corrected bank statement balance.

在编制最终的银行存款余额调节表以与更正后的银行对账单余额一致之前，必须调整现金簿。

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Year 11 CIE Accounting: Quick-Reference Formula & Theorem Handbook | 公式定理速查手册