CIE IGCSE Accounting Formula and Theorem Quick-Reference Handbook | CIE IGCSE 会计公式定理速查手册

📚 CIE IGCSE Accounting Formula and Theorem Quick-Reference Handbook | CIE IGCSE 会计公式定理速查手册

This concise handbook provides a quick reference to the essential formulas, theorems, and key rules required for the CIE IGCSE Accounting examination (0452). It covers the fundamental accounting equation, double-entry rules, and all the critical calculations for financial statements, ratio analysis, depreciation, and more. Mastering these formulas will help you solve numerical problems accurately and understand the logic behind accounting records.

本速查手册为您提供 CIE IGCSE 会计考试（0452）必备的核心公式、定理和关键规则的快速参考。涵盖会计基本等式、双重记账规则，以及财务报表、比率分析、折旧等所有重要计算。掌握这些公式将帮助您准确解答计算题，并理解会计记录背后的逻辑。

1. The Accounting Equation | 会计基本等式

The accounting equation expresses the relationship between a business’s resources (assets) and the claims against those resources (capital and liabilities). It ensures that the statement of financial position always balances.

会计等式表明了企业资源（资产）与对这些资源的索偿权（资本和负债）之间的关系，确保财务状况表始终平衡。

Assets = Capital + Liabilities

中文：资产 = 资本 + 负债

Expanded form:

扩展形式：

Non-current Assets + Current Assets = Capital + Non-current Liabilities + Current Liabilities

中文：非流动资产 + 流动资产 = 资本 + 非流动负债 + 流动负债

This equation is the foundation of the double-entry system. Every transaction affects at least two items in a way that maintains this equality.

该等式是复式记账系统的基础。每笔交易至少影响两个项目，并始终保持这一等式成立。

2. Double-Entry Rules | 双重记账规则

Every business transaction is recorded using the dual aspect concept, which means that for every debit entry there is an equal and opposite credit entry.

每笔商业交易都依据复式概念记录，即每一笔借方记录都对应一笔相等且相反的贷方记录。

Rules for double-entry:

双重记账规则：

• Assets: increase is debited, decrease is credited.

  资产：增加记借方，减少记贷方。

• Capital and Liabilities: increase is credited, decrease is debited.

  资本和负债：增加记贷方，减少记借方。

• Income: increase is credited, decrease is debited.

  收入：增加记贷方，减少记借方。

• Expenses: increase is debited, decrease is credited.

  费用：增加记借方，减少记贷方。

The total of debit balances must always equal the total of credit balances in the ledger accounts. This is verified by preparing a trial balance.

分类账中借方余额合计必须始终等于贷方余额合计。这通过编制试算平衡表来验证。

3. Trial Balance and Errors | 试算平衡表与错误类型

A trial balance is a list of all ledger balances extracted at a particular date to check the arithmetical accuracy of the double-entry records. If total debits equal total credits, the trial balance agrees; otherwise, there is an error that must be located.

试算平衡表是在特定日期提取的所有分类账余额列表，用于检查复式记录的算术准确性。如果借方合计等于贷方合计，试算平衡表相等；否则，必须找出错误。

Errors that do not affect the trial balance agreement (errors not revealed):

不影响试算平衡表相等的错误（即试算表不能发现的错误）：

• Error of omission: a transaction is completely omitted.

  遗漏错误：交易完全遗漏。

• Error of commission: posted to wrong account of same class.

  记账错误：记入同一类别的错误账户。

• Error of principle: transaction treated incorrectly in terms of accounting principle (e.g., capital expenditure treated as revenue).

  原则错误：交易在会计原则方面处理不当（如资本支出记为收益支出）。

• Compensating errors: two or more errors cancel each other out.

  抵消错误：两个或更多错误相互抵消。

• Error of original entry: wrong amount entered in both accounts.

  原始分录错误：两个账户都记入错误金额。

• Complete reversal of entries: debit and credit reversed.

  借贷双方完全颠倒。

Errors that affect the trial balance (revealed) will cause a difference, and a suspense account may be opened to temporarily balance the books.

影响试算平衡表的错误（可发现的）会产生差异，可能会开设暂记账户

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