Year 11 CAIE Accounting: Formulas and Principles Quick Reference Guide | Year 11 CAIE 会计：公式定理速查手册

📚 Year 11 CAIE Accounting: Formulas and Principles Quick Reference Guide | Year 11 CAIE 会计：公式定理速查手册

This quick reference guide compiles the essential formulas, principles, and formats needed for Year 11 CAIE Accounting. Mastering these will help you solve problems efficiently and avoid common mistakes in your exams.

本速查手册汇编了 Year 11 CAIE 会计所需的基本公式、原则和格式。掌握这些内容将帮助您高效解题，并避免考试中的常见错误。

1. The Accounting Equation | 会计等式

The accounting equation is the foundation of double-entry bookkeeping, expressing the relationship between assets, liabilities, and owner’s equity.

会计等式是复式记账的基础，表达了资产、负债和所有者权益之间的关系。

The basic equation is always true at any point in time:

基本等式在任何时间点都成立：

Assets = Liabilities + Equity

This can be rearranged to find any missing component, such as Liabilities = Assets – Equity.

该等式可以变形以求出任何缺失部分，例如负债 = 资产 – 所有者权益。

For a sole trader, equity is often called capital; the expanded equation includes income and expenses: Assets = Liabilities + (Capital + Profit – Drawings).

对于个体经营者，所有者权益通常称为资本；扩展等式包含收入和费用：资产 = 负债 + (资本 + 利润 – 提款)。

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2. Double-Entry Principles | 复式记账原则

Every transaction affects at least two accounts, following the rule: debit all receiving accounts, credit all giving accounts. The total debits must equal total credits.

每笔交易至少影响两个账户，遵循规则：借记所有接收账户，贷记所有给予账户。借方总额必须等于贷方总额。

Increases in assets and expenses are debited; increases in liabilities, equity, and income are credited. A useful mnemonic is DEAD CLIC (Debit Expenses, Assets, Drawings; Credit Liabilities, Income, Capital).

资产和费用的增加记借方；负债、所有者权益和收入的增加记贷方。一个有用的记忆法是 DEAD CLIC（借记费用、资产、提款；贷记负债、收入、资本）。

For example, purchasing inventory for cash: debit Inventory (asset up), credit Cash (asset down).

例如，用现金购买存货：借记存货（资产增加），贷记现金（资产减少）。

Debits = Credits (in total)

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3. Calculating Profit or Loss | 利润或亏损计算

Profit is calculated by matching revenue earned during a period with the expenses incurred in generating that revenue.

利润是通过将某一期间赚取的收入与为产生该收入而发生的费用进行配比来计算的。

Gross Profit = Net Sales – Cost of Goods Sold

毛利 = 销售净额 – 销售成本

Net sales is sales revenue minus returns inwards. Cost of goods sold (COGS) is: Opening Inventory + Purchases + Carriage Inwards – Returns Outwards – Closing Inventory.

销售净额是销售收入减去销售退回。销售成本 (COGS) 为：期初存货 + 采购 + 购货运费 – 购货退回 – 期末存货。

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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4. Depreciation Methods | 折旧方法

Depreciation spreads the cost of a non‑current asset over its useful life. The two main methods are straight‑line and reducing‑balance.

折旧将非流动资产的成本在预计使用年限内分摊。两种主要方法是直线法和余额递减法。

Straight‑line depreciation charges an equal amount each year:

直线折旧法每年计提等额折旧：

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

Reducing‑balance depreciation uses a fixed percentage applied to the net book value (NBV):

余额递减折旧法使用固定百分比乘以账面净值 (

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