AQA Year 12 Accounting: Formula & Theorem Quick Reference Handbook | AQA Year 12 会计：公式定理速查手册

📚 AQA Year 12 Accounting: Formula & Theorem Quick Reference Handbook | AQA Year 12 会计：公式定理速查手册

This handbook brings together every essential formula, ratio and theorem you need for the AQA Year 12 Accounting course. Use it as a quick-lookup tool when working through past papers, building revision notes or checking your understanding of financial calculations. All definitions and expressions follow the AQA specification and standard UK accounting terminology.

本手册汇集了AQA Year 12会计课程所需的所有关键公式、比率和定理。无论是刷真题、整理复习笔记还是检查自己对财务计算的理解，都可以把它作为速查工具。所有定义和表达均遵循AQA考试大纲及英国通用会计术语。

---

1. The Accounting Equation & Double Entry | 会计等式与复式记账

The accounting equation is the backbone of the entire double-entry system. It shows that every asset held by an entity is funded either by external obligations (liabilities) or by the owners’ stake (equity). The equation must always balance after every transaction.

会计等式是整个复式记账体系的基石。它表明企业持有的每一项资产，要么由外部义务（负债）提供资金，要么由所有者权益形成。每一笔交易发生后，等式必须始终平衡。

Assets = Liabilities + Equity

资产 = 负债 + 所有者权益

When a business earns revenue or incurs expenses, the equity section expands. The expanded accounting equation links the income statement directly to the statement of financial position:

当企业赚取收入或发生费用时，权益部分会扩展。扩展会计等式将利润表与财务状况表直接联系起来：

Assets = Liabilities + Capital + (Revenue – Expenses) – Drawings

资产 = 负债 + 资本 + (收入 – 费用) – 提款

Every debit entry requires a corresponding credit entry so that the accounting equation remains in balance. This is the duality concept.

每一个借方分录都必须有对应的贷方分录，从而保持会计等式的平衡。这就是复式记账的“二元性”概念。

---

2. Income Statement & Profit Calculations | 利润表与利润计算

An income statement measures financial performance over a period. The key profit figures are constructed stage by stage. The gross profit reveals the direct trading margin, while operating profit shows profit from normal business activities before financing costs and tax.

利润表衡量一定时期内的财务业绩。关键利润数字是分阶段构建的。毛利反映直接交易毛利，经营利润则显示在融资成本和税收之前的正常经营活动利润。

Gross Profit = Revenue – Cost of Sales

毛利 = 营业收入 – 销售成本

Cost of Sales = Opening Inventory + Purchases – Closing Inventory

销售成本 = 期初存货 + 采购 – 期末存货

Operating Profit = Gross Profit – Operating Expenses

经营利润 = 毛利 – 经营费用

Profit for the Year = Operating Profit – Finance Costs – Tax

年度利润 = 经营利润 – 融资成本 – 税费

Remember that carriage inwards is added to the cost of purchases, while carriage outwards is treated as an operating expense. Returns inwards reduce revenue, and returns outwards reduce purchases.

请注意，购货运费计入采购成本，而销货运费则列为经营费用。销售退回抵减营业收入，采购退出抵减采购成本。

---

3. Liquidity Ratios | 流动性比率

Liquidity ratios assess whether a business has enough short-term assets to cover its immediate liabilities. They are vital for evaluating the risk of cash-flow problems.

流动性比率评估企业是否有足够的短期资产来偿还其即期负债。这些比率对于评估现金流问题的风险至关重要。

Ratio	Formula	Ideal range (approx.)
Current Ratio	Current Assets / Current Liabilities	1.5 : 1 to 2 : 1
Acid Test Ratio (Quick Ratio)	(Current Assets – Inventory) / Current Liabilities	0.8 : 1 to 1 : 1

流动比率（Current Ratio）和酸性测试比率（速动比率）共同揭示了企业的流动性状况。流动比率包含存货，而酸性测试比率排除了流动性较差的存货，对即时偿债能力的衡量更为严格。

The current ratio includes inventory, while the acid test ratio removes inventory because it is the least liquid current asset. A very high current ratio may indicate inefficient use of cash or excessive stockholding.

流动比率包含存货，而速动比率剔除了流动性最差的存货。电流比率过高可能意味着企业现金使用效率低下或存货积压过多。

---

4. Profitability Ratios | 盈利能力比率

Profitability ratios measure how effectively a business generates profit from its sales, assets and capital. They are used by managers and investors to judge overall performance.

盈利能力比率衡量企业从销售、资产和资本中创造利润的效率。管理层和投资者用它来判断整体业绩。

Ratio	Formula	What it indicates
Gross Profit Margin	(Gross Profit / Revenue) × 100%	Mark-up and cost control on trading
Operating Profit Margin	(Operating Profit / Revenue) × 100%	Overall operating efficiency
Return on Capital Employed (ROCE)	(Operating Profit / Capital Employed) × 100%	Return generated on all long-term funding

资本运用报酬率（ROCE）是最重要的盈利能力指标之一。资本运用的常见计算方式是：总资产减去流动负债，或者股权加上非流动负债。

Capital Employed = Total Assets – Current Liabilities (or Equity + Non-Current Liabilities)

资本运用 = 总资产 – 流动负债（或 所有者权益 + 非流动负债）

A rising ROCE suggests the business is using its long-term funds more profitably. It should be compared with the return on a risk-free investment and with competitors.

ROCE上升意味着企业使用长期资金的获利能力增强。它应当与无风险投资回报以及竞争对手进行比较。

---

5. Efficiency Ratios | 效率比率

Efficiency ratios reveal how well a business manages its inventory, collects debts from customers and pays its suppliers. They are essential for working capital management.

效率比率揭示企业管理存货、向客户收账以及向供应商付款的能力。它们对营运资金管理至关重要。

Ratio	Formula	Preferred trend
Inventory Turnover (times)	Cost of Sales / Average Inventory	Higher (faster selling)
Inventory Turnover (days)	(Average Inventory / Cost of Sales) × 365	Lower
Trade Receivables Days	(Trade Receivables / Credit Sales) × 365	Lower (faster collection)
Trade Payables Days	(Trade Payables / Credit Purchases) × 365	Higher (longer credit) – but watch reputation

应收账款周转天数与应付账款周转天数之间应取得平衡。应收账款天数越短越好，而应付账款天数较长有助于现金流，但可能损害与供应商的关系。

Average inventory is calculated as (Opening Inventory + Closing Inventory) / 2. If credit sales or credit purchases are not available, use total revenue or total purchases respectively, but state the assumption clearly.

平均存货 = （期初存货 + 期末存货）/ 2。如果无法取得赊销或赊购数据，可分别使用总收入或总采购额，但需明确说明假设条件。

---

6. Investment Ratios | 投资比率

Investment ratios are particularly relevant for limited companies. They help shareholders assess the return on their shares and the market’s perception of the company.

投资比率特别适用于有限公司。它们帮助股东评估其股票的回报情况以及市场对公司的看法。

Ratio	Formula	Interpretation
Earnings per Share (EPS)	(Profit after Tax – Preference Dividends) / Number of Ordinary Shares	Profit attributable to each ordinary share
Price/Earnings (P/E) Ratio	Market Price per Share / Earnings per Share	Market confidence; a high P/E signals growth expectations
Dividend Yield	(Dividend per Share / Market Price per Share) × 100%	Cash return on market value

每股收益（EPS）是衡量公司为普通股股东创造利润能力的关键指标。市盈率反映投资者对未来增长的预期，股利收益率则表明股东以当前市价获得的现金回报。

A company with a high P/E ratio is often expected to grow earnings rapidly. Dividend yield is particularly important for investors seeking regular income.

高市盈率的公司通常被认为未来盈利增长较快。股利收益率对于追求定期现金回报的投资者尤为重要。

---

7. Break-Even Analysis & Contribution | 盈亏平衡分析与贡献毛利

Break-even analysis helps managers understand the relationship between costs, volume and profit. The break-even point is the level of output where total revenue equals total costs, giving neither profit nor loss.

盈亏平衡分析帮助管理者理解成本、业务量与利润之间的关系。盈亏平衡点是指总收入等于总成本的产量水平，此时既不盈利也不亏损。

Contribution per Unit = Selling Price per Unit – Variable Cost per Unit

单位边际贡献 = 单位售价 – 单位变动成本

Break-Even Point (units) = Total Fixed Costs / Contribution per Unit

盈亏平衡点（件）= 固定成本总额 / 单位边际贡献

Margin of Safety = Actual Output – Break-Even Output

安全边际 = 实际产量 – 盈亏平衡产量

The contribution ratio can also be expressed as a percentage: (Contribution / Sales Revenue) × 100%. A higher margin of safety reduces the risk of making a loss if demand falls.

边际贡献率也可用百分比表示：（边际贡献 / 销售收入）× 100%。安全边际越高，需求下降时发生亏损的风险就越低。

---

8. Depreciation & Asset Disposal | 折旧与资产处置

Depreciation allocates the cost of a non-current asset over its useful life. The two methods examined in AQA Year 12 are straight-line and reducing balance. Both methods match the asset’s cost to the benefits it generates.

折旧将非流动资产的成本在其使用寿命内进行分摊。AQA Year 12考察的两种方法是直线法和余额递减法。两种方法都将资产成本与其所产生的效益进行配比。

Method	Annual Depreciation Formula	Characteristic
Straight-Line	(Cost – Residual Value) / Useful Life	Same charge each year
Reducing Balance	Net Book Value at Start of Year × Depreciation Rate%	Higher charges in earlier years

直线折旧法每年计提等额折旧。余额递减法则按年初账面净值乘以一个固定百分比计提折旧，前期费用较高，后期逐渐降低。

When a non-current asset is sold, the business must calculate the profit or loss on disposal:

当非流动资产被出售时，企业必须计算处置损益：

Profit/(Loss) on Disposal = Sale Proceeds – Net Book Value (Cost – Accumulated Depreciation)

处置利润/（亏损）= 出售收入 – 账面净值（成本 – 累计折旧）

This gain or loss is reported in the income statement, and the asset is removed from the statement of financial position.

该利得或损失在利润表中列报，同时资产从财务状况表中移除。

---

9. Capital Structure & Gearing | 资本结构与杠杆比率

Gearing measures the proportion of a company’s capital that is financed by debt carrying a fixed finance cost. Highly geared companies are more sensitive to changes in operating profit.

杠杆比率衡量公司资本中由附有固定融资成本的债务资金所占的比例。高杠杆公司对经营利润的变化更为敏感。

Ratio	Formula	Interpreting the result
Gearing Ratio	(Non-Current Liabilities / Capital Employed) × 100%	Above 50% is often considered high gearing
Interest Cover	Operating Profit / Finance Costs	A higher figure means more safety; below 2 may raise concern

杠杆比率越高，财务风险越大，因为无论利润多少都必须支付利息。利息保障倍数显示经营利润足以支付利息费用的倍数。

In the AQA formula sheet you may see gearing expressed as debt/equity or debt/capital employed. Always use the version specified in the question.

在AQA的公式表中，杠杆比率可能被表示为债务/权益或债务/资本运用。请务必使用题目中指定的计算方式。

---

Published by TutorHao | Accounting Revision Series | aleveler.com

更多咨询请联系16621398022（同微信）