A-Level OCR Accounting: Essential Formulas & Theorems Quick Reference | A级OCR会计：必备公式与定理速查手册

📚 A-Level OCR Accounting: Essential Formulas & Theorems Quick Reference | A级OCR会计：必备公式与定理速查手册

This quick-reference guide consolidates the core formulas, theorems, and principles required for the Year 12 OCR Accounting syllabus. Each section pairs concise English explanations with their Chinese counterparts, ensuring clarity whether you study bilingually or revise key concepts. The content covers the accounting equation, double-entry rules, adjustments for depreciation and irrecoverable debts, control accounts, financial statements for sole traders, and the most frequently tested ratios.

本速查手册汇总了 Year 12 OCR 会计课程所需的核心公式、定理和原则。每个小节均以精炼的英文讲解与其中文对应内容配对呈现，确保双语学习或复习关键概念时清晰明了。内容涵盖会计等式、复式记账规则、折旧与坏账调整、控制账户、独资经营者财务报表以及最常考核的比率分析。

1. The Accounting Equation | 会计等式

The accounting equation is the foundation of the double-entry system. It states that Assets are always equal to the sum of Capital and Liabilities.

会计等式是复式记账系统的基础。它表明资产始终等于资本与负债之和。

Assets = Capital + Liabilities

资产 = 资本 + 负债

This equation can be rearranged to express Capital as the residual interest in the assets after deducting all liabilities.

该等式可变形为：资本等于资产扣除全部负债后的剩余权益。

Capital = Assets − Liabilities

资本 = 资产 − 负债

Every transaction affects at least two items in the equation, keeping it balanced.

每笔交易至少影响等式中的两个项目，从而保持恒等。

2. Double-Entry Bookkeeping Rules | 复式记账规则

The double-entry principle requires every debit entry to have a corresponding credit entry of equal amount. Traditional rules are based on account types.

复式记账原则要求每笔借方记录必须有等额的贷方记录。传统规则依据账户类型而定。

Account Type 账户类型	To Increase 增加记	To Decrease 减少记
Assets 资产	Debit 借方	Credit 贷方
Expenses 费用	Debit 借方	Credit 贷方
Liabilities 负债	Credit 贷方	Debit 借方
Capital 资本	Credit 贷方	Debit 借方
Income 收入	Credit 贷方	Debit 借方

A quick mnemonic: DEAD CLIC – Debit increases Expenses, Assets, Drawings; Credit increases Liabilities, Income, Capital.

速记口诀：DEAD CLIC — 借方增加费用、资产、提款；贷方增加负债、收入、资本。

3. Trial Balance | 试算平衡表

A trial balance is a list of all ledger account balances. Total debits must equal total credits. It checks the arithmetical accuracy of the bookkeeping but does not prove the absence of all errors.

试算平衡表是所有分类账户余额的列表。借方总额必须等于贷方总额。它用于检查记账的算术准确性，但不能证明不存在所有错误。

The suspense account is used temporarily to record a difference arising in the trial balance until errors are located.

暂记账户用于临时记录试算平衡表中出现的差额，直至找到错误为止。

If total debits exceed total credits, the difference is recorded as a credit in the suspense account, and vice versa.

若借方总额超过贷方总额，差额记入暂记账户的贷方，反之亦然。

4. Depreciation | 折旧

Depreciation is the systematic allocation of the depreciable amount of a non‑current asset over its useful life. Two methods are examined at Year 12.

折旧是指将非流动资产的应折旧金额在其使用寿命内系统分摊。Year 12 考核两种方法。

Straight‑Line Method 直线法：

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

年折旧额 = (原值 − 残值) ÷ 使用年限

Reducing‑Balance Method 余额递减法：

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

年折旧额 = 年初账面净值 × 折旧率 (%)

The net book value (NBV) equals cost less accumulated depreciation. In the reducing‑balance method, the rate is often calculated using the formula r = 1 − ⁿ√(Residual Value ÷ Cost), where n is the useful life.

账面净值 (NBV) 等于原值减去累计折旧。在余额递减法中，折旧率常用公式 r = 1 − ⁿ√(残值 ÷ 原值) 计算，其中 n 为使用年限。

5. Bad Debts & Provision for Doubtful Debts | 坏账与呆账准备金

An irrecoverable debt (bad debt) is written off completely against profit. A provision for doubtful debts recognises potential future losses from existing receivables.

无法收回的账款（坏账）直接冲减利润。呆账准备金则针对现有应收款项中可能发生的未来损失进行确认。

General Provision 一般准备金： A percentage of total receivables after deducting specific bad debts.

一般准备金： 按扣除特定坏账后的应收账款总额的一定百分比计提。

Specific Provision 专项准备金： A provision identified for a particular customer or invoice.

专项准备金： 针对特定客户或发票确定的一笔准备金。

Increase/(Decrease) in Provision = New Provision − Old Provision

准备金增加 / (减少) = 新准备金 − 旧准备金

An increase is charged as an expense in the income statement; a decrease is credited as income.

增加额在利润表中确认为费用；减少额则确认为收益。

6. Bank Reconciliation | 银行对账

A bank reconciliation statement explains the difference between the cash book balance and the bank statement balance.

银行存款余额调节表用于说明现金簿余额与银行对账单余额之间的差异。

The adjusted cash book is first prepared to update unpresented cheques, bank charges, direct debits, and dishonoured cheques. The reconciliation then takes the updated cash book balance.

首先编制调整后的现金簿，以更新未兑现支票、银行手续费、直接借记和退票。然后基于调整后的现金簿余额编制调节表。

Reconciliation formulas (using the adjusted cash book balance):

调节公式（基于调整后的现金簿余额）：

Add unpresented/uncredited items to the bank statement balance. 加上未兑现 / 未贷记项目至银行对账单余额。
Subtract outstanding lodgements (deposits in transit). 减去在途存款。
Adjusted cash book balance = Bank statement balance + unpresented cheques − outstanding deposits (or as required).
调整后现金簿余额 = 银行对账单余额 + 未兑现支票 − 在途存款（或视情况而定）。

7. Control Accounts | 控制账户

Sales ledger and purchases ledger control accounts act as summary accounts in the general ledger. They verify the total of the individual debtor and creditor balances.

销售分类账控制账户和采购分类账控制账户是总账中的汇总账户。它们用于验证单个债务人余额和债权人余额的总额。

Sales Ledger Control Account 销售分类账控制账户：

Opening Debtors + Credit Sales − Receipts from Debtors − Discounts Allowed − Bad Debts = Closing Debtors

期初应收款 + 赊销 − 从债务人处收款 − 已给折扣 − 坏账 = 期末应收款

Purchases Ledger Control Account 采购分类账控制账户：

Opening Creditors + Credit Purchases − Payments to Creditors − Discounts Received = Closing Creditors

期初应付款 + 赊购 − 向债权人付款 − 已收折扣 = 期末应付款

Contra entries (set‑offs between the two ledgers) must be recorded in both control accounts.

抵销分录（两个分类账之间的冲抵）必须在两个控制账户中同时记录。

8. Financial Statements for a Sole Trader | 独资经营者财务报表

The two principal statements are the Statement of Profit or Loss (Income Statement) and the Statement of Financial Position (Balance Sheet).

两大主要报表是利润表（损益表）和财务状况表（资产负债表）。

Cost of Sales 销售成本：

Cost of Sales = Opening Inventory + Purchases − Purchase Returns + Carriage Inwards − Closing Inventory

销售成本 = 期初存货 + 购货 − 购货退回 + 购货运费 − 期末存货

Gross Profit 毛利润：

Gross Profit = Sales − Sales Returns − Cost of Sales

毛利润 = 销售收入 − 销售退回 − 销售成本

Profit for the Year 本年利润： Gross Profit + Other Income − Expenses. The closing capital is found through the Statement of Financial Position: Opening Capital + Capital Introduced + Profit − Drawings = Closing Capital.

本年利润： 毛利润 + 其他收益 − 费用。期末资本通过财务状况表计算：期初资本 + 投入资本 + 利润 − 提款 = 期末资本。

9. Ratio Analysis | 比率分析

Ratios allow stakeholders to evaluate profitability, liquidity, and efficiency. Key ratios for Year 12:

比率帮助利益相关者评估盈利能力、流动性和效率。Year 12 关键比率如下：

Ratio 比率	Formula 公式
Gross Profit Margin 毛利率	(Gross Profit ÷ Sales) × 100%
Profit for the Year Margin (Net Profit Margin) 净利率	(Profit for the Year ÷ Sales) × 100%
Return on Capital Employed (ROCE) 资本回报率	(Profit for the Year ÷ Capital Employed) × 100% (Capital Employed = Opening Capital + Non‑current Liabilities – if studied)
Current Ratio 流动比率	Current Assets ÷ Current Liabilities
Liquid (Acid Test) Ratio 速动比率	(Current Assets − Inventory) ÷ Current Liabilities
Trade Receivable Days 应收账款周转天数	(Trade Receivables ÷ Credit Sales) × 365 days
Trade Payable Days 应付账款周转天数	(Trade Payables ÷ Credit Purchases) × 365 days
Inventory Turnover 存货周转率	Cost of Sales ÷ Average Inventory (or Closing Inventory if average not available) [times per period]

Note: At Year 12, Capital Employed is typically Total Assets − Current Liabilities or simply the closing capital when long‑term borrowing is absent. Always check the OCR specification for precise definitions.

注：在 Year 12 阶段，资本占用通常为总资产 − 流动负债，或当无长期借款时为期末资本。请务必查阅 OCR 考纲以获取精确定义。

10. Correction of Errors & Suspense Account | 错误更正与暂记账户

Errors that do not affect the trial balance agreement (errors of omission, commission, principle, original entry, compensating errors, and complete reversal) are corrected by journal entries. Errors that cause the trial balance to disagree require a suspense account and subsequent correction.

不影响试算平衡的错误（遗漏错误、抵销错误、原则错误、原始分录错误、补偿错误和完全颠倒错误）通过日记账更正。导致试算不平衡的错误需使用暂记账户并事后进行更正。

The theorem for suspense account: The difference on the trial balance is first placed into the suspense account. When the source of error is found, a double entry is made: debit/credit the relevant account and credit/debit the suspense account accordingly. After all corrections, the suspense account must have a zero balance.

暂记账户定理：先将试算差额记入暂记账户。找到错误来源后进行复式分录：借记 / 贷记相关科目，同时贷记 / 借记暂记账户。全部更正后，暂记账户余额必须为零。

11. Inventory Valuation | 存货计价

Inventory must be valued at the lower of cost and net realisable value (NRV).

存货必须按成本与可变现净值（NRV）孰低法计价。

Valuation = Lower of (Cost, NRV)

计价金额 = 成本与可变现净值的较低者

Cost includes purchase cost and costs of conversion incurred in bringing inventory to its present location and condition. NRV is estimated selling price less any costs to complete and sell.

成本包括购买价格以及将存货运至当前地点和状态所发生的加工成本。可变现净值是指估计售价减去至完工及销售所需费用。

12. Key Accounting Concepts | 关键会计概念

A summary of the concepts underpinning the preparation of financial statements:

支撑财务报表编制的概念摘要：

Going Concern 持续经营： The entity will continue for the foreseeable future. 企业将在可预见的未来持续经营。
Accruals (Matching) 权责发生制 (配比)： Income and expenses are recorded in the period to which they relate. 收入与费用在相关的会计期间确认。
Consistency 一致性： Accounting treatments are applied consistently year on year. 会计处理方法年复一年一贯应用。
Prudence 谨慎性： Profits are not anticipated, but all liabilities and losses are recognised as soon as they are identified. 不预计利润，但所有负债和损失一经发现即予确认。
Materiality 重要性： Only items that could influence decisions need separate disclosure. 仅当可能影响决策的项目才需单独披露。
Business Entity 会计主体： The owner’s personal transactions are kept separate from the business. 业主的个人交易与企业业务分开核算。

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A-Level OCR Accounting: Essential Formulas & Theorems Quick Reference | A级OCR会计：必备公式与定理速查手册