Year 11 Edexcel Accounting: Formula & Theorem Quick Reference Guide | Year 11 Edexcel 会计：公式定理速查手册

📚 Year 11 Edexcel Accounting: Formula & Theorem Quick Reference Guide | Year 11 Edexcel 会计：公式定理速查手册

This quick reference guide collates the essential formulas, key principles and fundamental theorems required for the Year 11 Edexcel IGCSE Accounting course. Whether you are revising for an exam or completing homework, having these relationships instantly to hand will strengthen your financial analysis and boost your confidence.

本速查手册汇集了 Year 11 Edexcel IGCSE 会计课程所必需的核心公式、关键原理与基本定理。不论你是在备考还是完成作业，快速查阅这些关系式都能提升你的财务分析能力并增强信心。

1. The Accounting Equation | 会计基本等式

The accounting equation is the foundation of the double‑entry system. It states that the total resources of a business (assets) are always equal to the claims against those resources, which come from creditors (liabilities) and the owner (capital).

会计等式是复式记账系统的基础。它表明企业的资源总额（资产）永远等于对这些资源的求偿权，即来自债权人（负债）和所有者（资本）的索偿。

Assets = Liabilities + Capital

资产 = 负债 + 所有者权益

This equation must remain in balance after every transaction, and it is reflected in the statement of financial position.

每笔交易发生后该等式都必须保持平衡，并在财务状况表中得到体现。

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2. Double‑Entry Principle | 复式记账原则

Every transaction affects at least two accounts. One account is debited, and another account is credited by the same total amount. The total value of all debit entries must equal the total value of all credit entries.

每笔交易至少影响两个账户。一个账户记入借方，另一个账户记入贷方，金额相等。所有借方分录的总金额必须等于所有贷方分录的总金额。

Total Debits = Total Credits

借方总额 = 贷方总额

This rule ensures the accounting equation remains balanced and helps detect errors when a trial balance is prepared.

这条规则确保了会计等式保持平衡，并在编制试算平衡表时有助于发现错误。

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3. Income Statement Formulas | 利润表公式

The income statement calculates the profit or loss a business makes over a period. The key formulas are:

利润表计算企业在一定期间内赚取的利润或遭受的亏损。关键公式如下：

Gross Profit = Sales Revenue − Cost of Sales

毛利 = 销售收入 − 销售成本

Where Cost of Sales = Opening Inventory + Purchases − Closing Inventory. Then:

其中销售成本 = 期初存货 + 购货 − 期末存货。然后：

Profit for the Year = Gross Profit + Other Income − Expenses

年度利润 = 毛利 + 其他收益 − 费用

Expenses include administrative and selling expenses, depreciation and finance costs.

费用包括管理和销售费用、折旧以及融资成本。

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4. Statement of Financial Position Layout | 财务状况表结构

The statement of financial position uses the accounting equation. It is often presented in a vertical format grouping assets into non‑current and current, and listing equity and liabilities.

财务状况表运用会计等式。通常采用垂直格式，将资产分为非流动资产和流动资产，并列出所有者权益和负债。

Total Assets = Non‑current Assets + Current Assets

总资产 = 非流动资产 + 流动资产

Capital Employed = Equity + Non‑current Liabilities

资本运用 = 所有者权益 + 非流动负债

The bottom‑half total (equity + liabilities) must match total assets.

下半部分（所有者权益+负债）必须与总资产相等。

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5. Depreciation Methods | 折旧方法

Depreciation allocates the cost of a non‑current asset over its useful life. The two common methods are 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。两种常见方法是直线法和余额递减法。

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