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

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

This quick reference handbook compiles every essential formula and theorem required for Year 11 Eduqas Accounting. Mastering these relationships is key to interpreting financial data and solving exam problems with confidence.

本速查手册汇总了 Year 11 Eduqas 会计必需的所有关键公式与定理。掌握这些关系是解读财务数据、自信应对考试的关键。

1. The Accounting Equation | 会计等式

The accounting equation is the foundation of double-entry bookkeeping. It shows that everything a business owns is financed either by borrowing or by the owner’s capital.

会计等式是复式记账法的基础。它表明企业拥有的所有资产，要么通过借款取得，要么由业主资本提供资金。

Assets = Capital + Liabilities

资产 = 资本 + 负债

This equation must always balance. Every transaction affects at least two items, preserving the equality. Rearranged forms include Capital = Assets − Liabilities.

该等式必须始终保持平衡。每笔交易至少影响两个项目，以维持等式成立。变形公式还包括 资本 = 资产 − 负债。

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2. Double-Entry Rules | 复式记账规则

Double-entry principles ensure that every debit has a corresponding credit. Understanding these rules is vital for accurate ledger entries.

复式记账原则确保每一笔借方都有对应的贷方。理解这些规则对于准确的分类账分录至关重要。

Element 要素	To Increase 增加	To Decrease 减少
Assets 资产	Debit 借	Credit 贷
Expenses 费用	Debit 借	Credit 贷
Capital 资本	Credit 贷	Debit 借
Liabilities 负债	Credit 贷	Debit 借
Income/Revenue 收入	Credit 贷	Debit 借

A mnemonic is DEAD CLIC: Debits increase Expenses, Assets, Drawings; Credits increase Liabilities, Income, Capital.

记忆口诀为 DEAD CLIC：借方增加费用、资产、提款；贷方增加负债、收入、资本。

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3. The Trial Balance | 试算平衡表

A trial balance is a list of all ledger account balances at a specific date. It checks the arithmetic accuracy of the double-entry system.

试算平衡表是截至特定日期所有分类账账户余额的列表。它用于检查复式记账系统的算术准确性。

The total of all debit balances must equal the total of all credit balances. If they disagree, a suspense account is opened to make them agree temporarily while errors are located.

所有借方余额的总和必须等于所有贷方余额的总和。如果不符，应开设一个 暂记账户 使其暂时平衡，同时查找错误。

Total Debits = Total Credits

借方总额 = 贷方总额

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4. Inventory Valuation Methods | 存货计价方法

Inventory must be valued at the lower of cost and net realisable value (NRV). Cost can be determined using different flow assumptions: First In First Out (FIFO), Last In First Out (LIFO), and Average Cost (AVCO).

存货必须按成本与可变现净值孰低法计价。成本可使用不同流动假设确定：先进先出法 (FIFO)、后进先出法 (LIFO) 和平均成本法 (AVCO)。

FIFO: Earliest purchases are issued first. Closing inventory is valued at latest prices. In times of rising prices, it gives higher profit and higher closing inventory value.

FIFO：最早购入的存货先发出。期末存货按最近价格计价。在物价上涨时，它会产生较高的利润和较高的期末存货价值。

LIFO: Latest purchases are issued first. Closing inventory is valued at oldest prices. It matches current costs with current revenue but is not permitted under IAS 2 in many jurisdictions.

LIFO：最后购入的存货先发出。期末存货按最早价格计价。它能将现行成本与现行收入相配比，但在许多地区的 IAS 2 下不被允许。

AVCO: A weighted average cost is recalculated after each purchase. AVCO = Total cost of goods available for sale ÷ Total units available. It smooths out price fluctuations.

AVCO：每次购货后重新计算加权平均成本。AVCO = 可供销售商品总成本 ÷ 可供销售总数量。它能平滑价格波动。

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5. Depreciation Methods | 折旧方法

Depreciation spreads the cost of a non-current asset over its useful life. Two common methods examined at Year 11 are the straight-line method and the reducing balance method.

折旧将非流动资产的成本在其使用寿命内分摊。Year 11 考查的两种常见方法是直线法和余额递减法。

Straight-line method: Equal amount of depreciation each year.

直线法：每年折旧额相等。

Annual Depreciation = (Cost − Residual Value) ÷ Useful Life (years)

年折旧额 = (成本 − 预计净残值) ÷ 使用年限

Reducing balance method: A fixed percentage is applied to the net book value (cost less accumulated depreciation) each year. This gives a decreasing charge over time.

余额递减法：每年按固定百分比乘以账面净值 (成本减累计折旧) 计提折旧。它导致折旧费用逐年递减。

Depreciation charge = Net Book Value at start of year × Depreciation Rate (%)

折旧费用 = 年初账面净值 × 折旧率 (%)

Disposal of assets requires calculation of profit or loss on disposal: Profit/(Loss) = Proceeds − Net Book Value.

资产处置需要计算处置损益：处置利润/(损失) = 处置收入 − 账面净值。

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6. Provision for Doubtful Debts | 坏账准备

A provision for doubtful debts is an estimate of trade receivables that may not be collected. It follows the prudence concept.

坏账准备是对可能无法收回的应收账款的估计。它遵循谨慎性概念。

Bad debts are debts confirmed as uncollectible and are written off. Doubtful debts are potential future bad debts, for which a provision is created. The provision is adjusted annually: only the increase or decrease affects the income statement.

坏账 是已确认无法收回的债务，需要冲销。呆账 是潜在的未来坏账，需要计提准备。该准备每年进行调整：只有准备的增加或减少额影响利润表。

Provision Adjustment = Required provision − Existing provision (or + Existing provision if decreasing)

准备调整额 = 所需准备 − 现有准备 (若减少则 + 现有准备)

The net trade receivables figure in the statement of financial position is Trade Receivables − Provision for Doubtful Debts.

财务状况表中的应收账款净额是 应收账款 − 坏账准备。

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7. Income Statement Formulas | 利润表公式

The income statement calculates profit or loss over a period. Key formulas connect revenue, cost of sales, gross profit, expenses, and profit for the year.

利润表计算某一期间的利润或损失。关键公式将收入、销售成本、毛利、费用和年度利润联系起来。

Gross Profit = Revenue − Cost of Sales

毛利 = 收入 − 销售成本

Cost of sales is derived: Opening Inventory + Purchases − Closing Inventory (for a trading business). Carriage inwards is added to purchases; carriage outwards is a selling expense.

销售成本推导公式：期初存货 + 购货 − 期末存货 (适用于购销企业)。购货运费加计入购货成本；销货运费作为销售费用。

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

年度利润 = 毛利 + 其他收入 − 费用

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8. Statement of Financial Position Linkages | 财务状况表勾稽关系

The statement of financial position shows assets, liabilities and capital at a point in time. It is directly linked to the accounting equation and the income statement through

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