📚 Year 11 OCR Accounting: Formulas & Theorems Quick Reference | Year 11 OCR 会计：公式定理速查手册
This quick-reference guide covers the essential formulas, ratios, and core accounting theorems required for the Year 11 OCR Accounting syllabus. Each entry explains the formula, shows a worked example where helpful, and highlights typical exam application. Keep this handbook handy for revision and on-the-spot checking.
这本速查手册涵盖了 Year 11 OCR 会计大纲所要求的核心公式、比率和基本定理。每个条目都会解释公式、在需要时展示示例，并突出典型的考试应用场景。复习时和临场查阅都非常方便。
1. The Accounting Equation | 会计等式
The accounting equation is the foundation of the double-entry system. It states that the resources of a business (assets) are always financed by either the owner’s equity (capital) or external claims (liabilities). Mathematically, this is expressed as:
会计等式是复式记账系统的基石。它表明企业的资源（资产）总是由所有者权益（资本）或外部求偿权（负债）提供资金。数学表达式为：
Assets = Capital + Liabilities
This equation must remain in balance after every transaction. For instance, if a business buys inventory for £5,000 on credit, assets (inventory) increase by £5,000 and liabilities (trade payables) increase by the same amount, keeping the equation balanced.
每笔交易完成后，该等式必须保持平衡。例如，企业赊购 £5,000 的存货，资产（存货）增加 £5,000，负债（应付账款）增加相同金额，等式依然平衡。
2. Double-Entry Rules | 复式记账规则
Every accounting transaction is recorded twice: as a debit in one account and a credit in another. The general rule is: increases in assets and expenses are debits, while increases in liabilities, capital, and income are credits. The reverse also holds — decreases in assets are credits, and decreases in liabilities are debits.
每笔会计交易都要在两个账户中记录：一个记借方，另一个记贷方。通用规则是：资产和费用的增加记借方，负债、资本和收入的增加记贷方。反之，资产减少记贷方，负债减少记借方。
Dr Total = Cr Total
When posting transactions, always check that for every debit entry there is an equal and corresponding credit entry. This principle underpins the trial balance and helps detect errors.
过账时，务必确保每一笔借方都有等额的对应贷方分录。这一原则支撑着试算平衡表，也有助于发现差错。
3. Trial Balance and Suspense Account | 试算平衡表与暂记账户
A trial balance is a list of all ledger account balances at a given date, split into debit and credit columns. If the totals of both columns are equal, the books are said to be ‘in balance’. However, a balanced trial balance does not guarantee that there are no errors, such as errors of omission or commission.
试算平衡表是某一日期所有分类账账户余额的清单，分为借方和贷方两栏。如果两栏合计相等，则账目“平衡”。但试算平衡表平衡并不保证没有错误，例如漏记或错记账户的错误。
Total Debits = Total Credits (in Trial Balance)
If a trial balance does not balance, the difference is temporarily posted to a suspense account. Once the errors are found and corrected, the suspense account is cleared. This is an important exam topic — students may need to prepare a corrected trial balance.
如果试算表不平衡，差额会暂时记入暂记账户。查明并更正错误后，暂记账户就会被冲销。这是一个重要的考试主题——考生可能需要编制更正后的试算平衡表。
4. Income Statement Formulas: Gross Profit and Net Profit | 利润表公式：毛利与净利润
The income statement reports the financial performance over a period. Its key levels of profit are calculated as follows:
利润表反映一段时间内的财务业绩。其关键的利润层次计算如下：
Gross Profit = Sales Revenue − Cost of Sales
Cost of sales is usually calculated as: Opening inventory + Purchases − Closing inventory. For a service business, there is no cost of sales; gross profit equals revenue less direct expenses.
销售成本通常计算为：期初存货 + 进货 − 期末存货。对于服务型企业，没有销售成本；毛利等于收入减去直接费用。
Net Profit = Gross Profit − Expenses + Other Income
Expenses include rent, salaries, advertising, and depreciation. Other income, such as interest received or discount received, is added to arrive at net profit for the year.
费用包括租金、工资、广告费和折旧。其他收益，如利息收入或购货折扣，加进来得到年度净利润。
5. Statement of Financial Position: Working Capital | 财务状况表：营运资金
The statement of financial position shows the business’s assets, liabilities, and capital at a specific date. A key short-term liquidity measure is working capital, also called net current assets.
财务状况表展示特定日期的企业资产、负债和资本。一个关键短期流动性指标是营运资金，也称净流动资产。
Working Capital = Current Assets − Current Liabilities
A positive working capital indicates that the business can cover its short-term obligations with short-term resources. If current liabilities exceed current assets, the business may face liquidity problems. Typical current assets include inventory, trade receivables, and bank balances; current liabilities include trade payables and overdrafts.
正营运资金表明企业能够用短期资源偿还短期债务。如果流动负债超过流动资产，企业可能面临流动性问题。典型的流动资产包括存货、应收账款和银行存款；流动负债包括应付账款和透支额。
6. Gross Profit Margin and Mark-up | 毛利率与成本加成率
Profitability ratios assess how well a business controls its costs and generates profit. The gross profit margin shows the percentage of sales revenue that becomes gross profit. It is a key indicator for pricing and stock control.
盈利能力比率衡量企业控制成本和创造利润的能力。毛利率表示销售收入中转化为毛利的百分比。它是定价和库存管理的关键指标。
Gross Profit Margin = (Gross Profit ÷ Sales Revenue) × 100%
The mark-up shows the gross profit as a percentage of cost of sales, often used by retailers to set selling prices.
成本加成率显示毛利占销售成本的百分比，零售商常用它来设定售价。
Mark-up = (Gross Profit ÷ Cost of Sales) × 100%
If a retailer buys goods for £60 (cost) and sells them for £90, gross profit is £30. Gross profit margin = 30/90 = 33.3%, while mark-up = 30/60 = 50%. These two ratios are linked: Mark-up = Margin / (1 − Margin).
如果零售商以 £60 进货（成本），以 £90 出售，毛利为 £30。毛利率 = 30/90 = 33.3%，而加成率 = 30/60 = 50%。这两个比率有关联：加成率 = 毛利率 / (1 − 毛利率)。
7. Net Profit Margin and Return on Capital Employed (ROCE) | 净利润率与已占用资本回报率
Net profit margin extends the profitability analysis by considering all expenses. A declining net margin could signal rising overheads or falling selling prices, while an improving margin suggests better cost control.
净利润率通过考虑所有费用扩展了盈利能力分析。利润率下降可能表明间接费用上升或售价下跌，而利润率提高则意味着成本控制较好。
Net Profit Margin = (Net Profit ÷ Sales Revenue) × 100%
Return on capital employed (ROCE) measures the return generated from the long-term funds invested in the business. It is one of the most important ratios for owners.
已占用资本回报率衡量从投入企业的长期资金中产生的回报。这是对所有者来说最重要的比率之一。
ROCE = (Net Profit before Interest ÷ Capital Employed) × 100%
Capital employed is often calculated as total assets − current liabilities, or as equity plus non-current liabilities. A higher ROCE indicates more efficient use of funds. In OCR exams, you may be asked to compare ROCE over two years or with a bank interest rate to assess viability.
已占用资本通常计算为总资产减流动负债，或权益加非流动负债。较高的 ROCCE 表明资金使用更有效率。在 OCR 考试中，可能需要比较两年间的 ROCE，或与银行利率对比来评估投资的可行性。
8. Current Ratio and Quick Ratio (Acid Test) | 流动比率与速动比率（酸性测试）
Liquidity ratios measure a business’s ability to meet short-term debts as they fall due. The current ratio compares all current assets to current liabilities.
流动性比率衡量企业偿还到期短期债务的能力。流动比率将所有流动资产与流动负债进行比较。
Current Ratio = Current Assets ÷ Current Liabilities (expressed as a ratio, e.g. 1.5:1)
A current ratio of between 1.5:1 and 2:1 is generally considered healthy, but it depends on the industry. A ratio below 1:1 means current assets cannot cover current liabilities, which could lead to cash shortages.
一般认为 1.5:1 到 2:1 的流动比率是健康的，但这取决于行业。比率低于 1:1 意味着流动资产无法覆盖流动负债，可能导致现金短缺。
The quick ratio (acid test) is a stricter measure because it excludes inventory, which is not always easily turned into cash.
速动比率（酸性测试）是一个更严格的指标，因为它剔除了不易快速变现的存货。
Quick Ratio = (Current Assets − Inventory) ÷ Current Liabilities
A quick ratio of about 1:1 is often considered satisfactory. A very low quick ratio suggests the business relies heavily on inventory to pay its bills, which may not be practical in a cash crisis.
速动比率约为 1:1 通常被认为令人满意。速动比率极低意味着企业严重依赖存货来付账，这在现金危机中可能不切实际。
9. Inventory Turnover | 存货周转率
Inventory turnover shows how many times a business sells and replaces its inventory during a period. A higher turnover generally indicates efficient sales and stock management, while a low turnover could signal over-stocking or sluggish sales.
存货周转率显示企业在一个时期内销售和重置存货的次数。较高的周转率通常表明销售和库存管理有效，而低周转率则可能意味着存货积压或销售疲软。
Inventory Turnover (times) = Cost of Sales ÷ Average Inventory
Average inventory is arrived at by adding opening inventory and closing inventory, then dividing by two. The result can also be expressed in days:
平均存货由期初存货加期末存货后除以二得出。该结果也可用天数表示：
Inventory Holding Period (days) = (Average Inventory ÷ Cost of Sales) × 365
A short holding period is often desirable for perishable or fashion items. However, for some industries, a longer holding period might be normal. Use this ratio together with gross profit margin to comment on pricing and purchasing policies in exam answers.
对于易腐品或时尚商品，较短的持有期通常是理想的。但某些行业的较长持有期可能正常。在考试答题中，将此比率与毛利率结合使用，评论定价和采购政策。
10. Trade Receivables Days and Trade Payables Days | 应收账款周转天数与应付账款周转天数
These efficiency ratios show how long, on average, a business takes to collect debts from credit customers and how long it takes to pay its suppliers. Managing these periods is crucial for cash flow.
这些效率比率显示企业平均需要多长时间从赊销客户收回欠款，以及平均多长时间支付供应商款项。管理这些期限对现金流至关重要。
Trade Receivables Days = (Trade Receivables ÷ Credit Sales) × 365
A high receivables days figure suggests poor credit control or granting excessive credit periods; cash is tied up in debtors. Conversely, a lower figure means the business collects cash faster.
应收账款周转天数较高表明信用控制不力或给予了过长的信用期；现金被占用在债务人身上。相反，较低的数字意味着企业回笼现金更快。
Trade Payables Days = (Trade Payables ÷ Credit Purchases) × 365
A company may try to extend payables days to improve its own cash position, but doing so could upset suppliers. Exam questions often ask you to evaluate how changes in these days affect liquidity and relationships.
公司可能试图延长付款天数以改善自身现金状况，但这样做可能激怒供应商。试题经常要求评价这些天数的变化如何影响流动性和商业关系。
11. Depreciation: Straight-Line and Reducing Balance Methods | 折旧：直线法和余额递减法
Depreciation is the systematic allocation of the cost of a non-current asset over its useful life. It is an application of the matching principle. Two common methods are tested in OCR Accounting:
折旧是将非流动资产成本在其使用寿命内系统分摊的过程。这是配比原则的体现。OCR 会计考试会测试两种常见方法：
Straight-Line Method: Annual Depreciation = (Cost − Residual Value) ÷ Useful Life
Under this method, the same amount is charged each year. It is simple and suitable for assets that provide equal benefit over time, such as office furniture. For instance, a machine costing £10,000 with a residual value of £1,000 and a 5-year life yields an annual charge of £1,800.
在这种方法下，每年计提同等的金额。它简单，适用于随时间均匀提供收益的资产，如办公家具。例如，一台机器成本 £10,000，残值 £1,000，5 年使用寿命，每年折旧费为 £1,800。
Reducing Balance Method: Annual Depreciation = Net Book Value × Depreciation Rate (%)
This method charges a higher amount in early years and reduces over time. It reflects assets that lose value faster initially, like vehicles. A common rate is 20% per annum on the reduced balance. After the first year, net book value becomes (Cost − Accumulated Depreciation).
这种方法在前期计提较高金额，随后逐年递减。它反映了前期贬值较快的资产，如车辆。常见年率为 20% 的递减余额。第一年后，账面净值变为 (成本 − 累计折旧)。
12. Accruals and Prepayments | 应计与预付款项
The accruals concept requires that expenses and revenues are recognised in the period they relate to, not when cash is paid or received. This gives a more accurate picture of profit. The two main adjustments are:
应计概念要求费用和收入在其发生的期间确认，而不是在现金收付时确认。这能更准确地反映利润。两类主要调整项目如下：
Accrued Expense = Expense incurred but not yet paid; added to expense in Income Statement and shown as a current liability.
For example, rent due for December but paid in January is accrued. The double entry is: Debit Rent Expense, Credit Accruals (liability). This increases the expense for the year and creates a liability on the statement of financial position.
例如，12 月应付但 1 月才支付的租金为应计费用。分录为：借 租金费用，贷 应计费用（负债）。这会增加当年费用，并在财务状况表上产生一项负债。
Prepayment = Payment made in advance for an expense relating to a future period; deducted from the expense in the Income Statement and shown as a current asset.
If a business pays an annual insurance premium of £1,200 on 1 October and the year ends on 31 December, three months’ worth (£300) is prepaid. The accounts show Insurance Expense £900 in the income statement and a prepayment asset of £300. The adjusting entry is: Debit Prepayments (asset), Credit Insurance Expense.
如果企业在 10 月 1 日支付年度保险费 £1,200，年末为 12 月 31 日，则三个月 (£300) 为预付款。利润表中显示保险费用 £900，并有一项预付资产 £300。调整分录为：借 预付款项（资产），贷 保险费用。
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