📚 Year 11 CCEA Accounting: Quick Reference to Formulas & Theorems | Year 11 CCEA 会计公式定理速查手册
This quick-reference handbook brings together the essential formulas, theorems and calculation methods required for the Year 11 CCEA Accounting course. It is designed as a revision aid, covering the accounting equation, profit determination, ratio analysis, depreciation, bank reconciliation, bad debts, payroll and more. Each section presents the key formula or concept in plain English, followed immediately by its Chinese equivalent, so that students can reinforce their understanding in both languages.
本速查手册汇集了 Year 11 CCEA 会计课程所需的必考公式、定理和计算方法，是一份高效的复习资料。手册涵盖会计等式、利润计算、比率分析、折旧、银行对账、坏账、工资核算等内容。每个小节先用英文呈现场景与公式，紧跟中文解释，帮助学生在双语环境中巩固核心概念。
1. The Accounting Equation | 会计基本等式
The accounting equation is the foundation of all double-entry bookkeeping: Assets = Liabilities + Equity. Assets are resources controlled by the business, liabilities are obligations owed to outsiders, and equity represents the owner’s residual interest.
会计基本等式是复式记账的基石：资产 = 负债 + 所有者权益。资产是企业控制的资源，负债是欠外部的债务，所有者权益代表业主的剩余权益。
Equity can be expanded for a sole trader as: Equity at end = Opening Capital + Additional Capital Introduced + Net Profit − Drawings. This expansion links the statement of financial position with the income statement.
对于个体经营者，所有者权益可展开为：期末资本 = 期初资本 + 追加投资 + 净利润 − 提款。这一展式将财务状况表与利润表紧密连接。
Every transaction affects at least two items in the equation, ensuring the accounting equation always balances. The dual effect principle is the basis for recording debits and credits.
每一笔交易至少影响等式中的两个项目，确保等式永远平衡。双重影响原则是记录借方与贷方的依据。
2. Gross Profit and Cost of Sales | 毛利与销售成本
Cost of Sales (CoS) is calculated as: Opening Inventory + (Purchases + Carriage Inwards) − Closing Inventory. Carriage inwards is included because it is a direct cost of bringing inventory into a saleable condition.
销售成本的计算公式为：期初存货 + (购货 + 购货运费) − 期末存货。购货运费计入销售成本，因为它是使存货达到可售状态的直接费用。
Gross Profit = Sales Revenue − Cost of Sales. Gross profit measures the profit made from trading activities before deducting operating expenses.
毛利 = 销售收入 − 销售成本。毛利衡量的是扣除经营费用前从交易活动中获得的利润。
If there are sales returns, net sales should be used: Net Sales = Sales − Sales Returns. Likewise, any purchase returns are deducted from purchases before calculating cost of sales.
如果存在销售退回，应使用销售净额：销售净额 = 销售收入 − 销售退回。同理，购货退出应从购货中扣除，再计算销售成本。
3. Profit for the Year | 年度利润
Profit for the year (Net Profit) is derived from the income statement: Net Profit = Gross Profit + Other Income (e.g. rent received, discount received) − Expenses (e.g. wages, rent paid, depreciation, bad debts).
年度净利润来源于利润表：净利润 = 毛利 + 其他收益（如租金收入、购货折扣）− 费用（如工资、租金、折旧、坏账）。
Expenses are classified into selling and distribution costs, administrative expenses and finance costs. For Year 11 CCEA, the main distinction is between trading and non-trading expenses.
费用分为销售与分销成本、管理费用和财务费用。对于 CCEA Year 11，主要区别在于交易性费用和非交易性费用。
If total expenses exceed gross profit plus other income, the result is a net loss. The profit or loss for the year is added to or subtracted from the opening capital in the statement of financial position.
如果费用总额超过毛利加其他收益，就会产生净亏损。年度利润或亏损会在财务状况表中加到期初资本或从中扣除。
4. Mark-up and Margin | 成本加成率与毛利率
Mark-up expresses gross profit as a percentage of cost of sales: Mark-up % = (Gross Profit ÷ Cost of Sales) × 100. Margin (gross profit margin) expresses gross profit as a percentage of sales revenue: Margin % = (Gross Profit ÷ Revenue) × 100.
成本加成率将毛利表示为销售成本的百分比：加成率 % = (毛利 ÷ 销售成本) × 100。毛利率将毛利表示为销售收入的百分比：毛利率 % = (毛利 ÷ 销售收入) × 100。
The relationship between mark-up and margin is: Margin = Mark-up ÷ (1 + Mark-up). For example, a mark-up of 25% gives a margin of 20% (0.25 ÷ 1.25).
加成率与毛利率的关系为：毛利率 = 加成率 ÷ (1 + 加成率)。例如，25% 的加成率对应 20% 的毛利率（0.25 ÷ 1.25）。
These ratios are used to check the consistency of pricing policies and to detect stock or revenue anomalies. A decline in the gross profit margin might indicate theft, wastage or selling goods at a discount.
这些比率用于检查定价政策的一致性，以及发现存货或收入异常。毛利率下降可能暗示失窃、损耗或折价销售。
5. Depreciation Methods | 折旧方法
Straight-line method: Annual Depreciation Charge = (Cost − Residual Value) ÷ Useful Life. The same amount of depreciation is charged each year, reflecting an even pattern of benefit consumption.
直线法：年折旧额 = (成本 − 残值) ÷ 使用年限。每年计提相同金额的折旧，反映利益消耗的均匀模式。
Reducing balance method: Annual Depreciation = (Cost − Accumulated Depreciation) × Depreciation Rate. This method charges more depreciation in early years and is suitable for assets that lose value quickly.
余额递减法：年折旧额 = (成本 − 累计折旧) × 折旧率。该方法在早期计提较多折旧，适用于快速贬值的资产。
The depreciation rate for the reducing balance method is often given. If not, it can be calculated as: Rate = 1 − (Residual Value ÷ Cost)^(1/n). Accumulated depreciation is deducted from the asset’s carrying amount in the statement of financial position.
余额递减法的折旧率通常给定。若无规定，可用公式：率 = 1 − (残值 ÷ 成本)^(1/n)。在财务状况表中，累计折旧从资产的账面金额中扣除。
Depreciation is an application of the accruals (matching) concept, ensuring the cost of a non-current asset is spread over the periods that benefit from its use.
折旧是权责发生制（配比概念）的应用，确保非流动资产成本在使用获益的各期间分摊。
6. Ratios for Profitability | 盈利能力比率
Gross Profit Margin = (Gross Profit ÷ Revenue) × 100. It shows the percentage of sales revenue left after covering the cost of goods sold.
毛利率 = (毛利 ÷ 销售收入) × 100。它显示在弥补销售成本后剩余的销售收入百分比。
Net Profit Margin = (Net Profit ÷ Revenue) × 100. This ratio indicates how much profit is generated from each pound of sales after all expenses are deducted.
净利率 = (净利润 ÷ 销售收入) × 100。该比率表明扣除所有费用后，每英镑销售产生了多少利润。
Return on Capital Employed (ROCE) = (Profit for the Year ÷ Capital Employed) × 100. Capital Employed is often taken as Total Assets − Current Liabilities, or Opening Capital + Closing Capital divided by 2 for a simpler sole-trader version.
资本报酬率 (ROCE) = (年度利润 ÷ 运用资本) × 100。运用资本通常取总资产减去流动负债，对于简单的个体企业，可用 (期初资本 + 期末资本) ÷ 2 表示。
ROCE is a key measure of how effectively a business uses its long-term funds. A high ROCE suggests efficient use of capital, while a low one may point to over-investment or poor profit generation.
ROCE 是衡量企业长期资金使用效率的关键指标。高的 ROCE 说明资本运用高效，低的 ROCE 可能指向过度投资或盈利不佳。
7. Ratios for Liquidity | 偿债能力比率
Current Ratio (Working Capital Ratio) = Current Assets ÷ Current Liabilities. It measures the ability to meet short-term obligations as they fall due. A ratio of between 1.5:1 and 2:1 is often considered healthy, though this varies by industry.
流动比率（营运资金比率）= 流动资产 ÷ 流动负债。它衡量企业到期偿还短期债务的能力。一般认为 1.5:1 到 2:1 之间较为稳健，但会因行业而异。
Acid Test Ratio (Quick Ratio) = (Current Assets − Closing Inventory) ÷ Current Liabilities. Inventory is excluded because it may not be quickly convertible into cash. A ratio of 1:1 or above is usually acceptable.
速动比率（酸性测试比率）= (流动资产 − 期末存货) ÷ 流动负债。剔除存货是因为它不一定能迅速变现。通常 1:1 或以上为可接受水平。
If the acid test ratio falls below 0.7:1, the business may struggle to pay suppliers and other immediate liabilities without selling inventory or raising new finance.
若速动比率低于 0.7:1，企业在不卖掉存货或筹集新资金的情况下，可能难以支付供应商和其他短期负债。
8. Ratios for Efficiency | 营运效率比率
Inventory Turnover (times) = Cost of Sales ÷ Average Inventory. Average Inventory = (Opening Inventory + Closing Inventory) ÷ 2. This shows how many times inventory is sold and replaced during the period.
存货周转次数 = 销售成本 ÷ 平均存货。平均存货 = (期初存货 + 期末存货) ÷ 2。它表明存货在该期间被售出和补充的次数。
Inventory holding period (days) = (Average Inventory ÷ Cost of Sales) × 365. A shorter holding period is usually better as it reduces storage costs and the risk of obsolescence.
存货持有天数 = (平均存货 ÷ 销售成本) × 365。较短的持有期通常为好，因为这降低了仓储成本和过时风险。
Trade Receivables Collection Period (days) = (Trade Receivables ÷ Credit Sales) × 365. It indicates the average number of days it takes to collect money from credit customers.
应收账款回收期（天数）= (应收账款 ÷ 赊销净额) × 365。它反映从赊销客户收回款项的平均天数。
Trade Payables Payment Period (days) = (Trade Payables ÷ Credit Purchases) × 365. This shows how long, on average, the business takes to pay its suppliers. A longer period may help cash flow but could strain supplier relationships.
应付账款支付期（天数）= (应付账款 ÷ 赊购额) × 365。它显示企业支付供应商账款的平均天数。较长的支付期有助于现金流，但可能影响供应商关系。
9. Bank Reconciliation | 银行余额调节
Bank reconciliation is a two-step process. First, update the cash book for items not yet recorded: Adjusted Cash Book Balance = Balance per Cash Book + Bank Interest Received/Direct Credits − Bank Charges/Direct Debits − Dishonoured Cheques.
银行余额调节分两步。首先，将未记账项目更新到现金簿：调整后现金簿余额 = 现金簿余额 + 银行利息/直接贷项 − 银行手续费/直接借项 − 拒付支票。
Second, prepare the bank reconciliation statement: Balance per Bank Statement − Unpresented Cheques + Outstanding Lodgements = Adjusted Cash Book Balance. This statement explains the difference between the bank statement and the corrected cash book.
然后，编制银行余额调节表：银行对账单余额 − 未兑付支票 + 在途存款 = 调整后现金簿余额。该表解释了银行对账单与更正后现金簿之间的差异。
Standing orders and direct debits that appear on the bank statement but not in the cash book must be entered in the cash book before reconciliation. Any errors discovered in the cash book or on the bank statement should also be corrected.
出现在银行对账单但未记入现金簿的定期付款指令和直接借记，必须在调节前补入现金簿。发现现金簿或银行对账单上的任何错误也应更正。
10. Bad Debts and Provision for Doubtful Debts | 坏账与可疑债务准备
A bad debt is an amount owed by a customer that is no longer expected to be collected. It is written off as an expense: Debit Bad Debts Expense, Credit Trade Receivables.
坏账是指预计无法从客户收回的款项。它作为费用冲销：借记坏账费用，贷记应收账款。
A provision for doubtful debts recognises that some trade receivables may not be collected, adhering to the prudence concept. Provision = Trade Receivables × Estimated percentage (e.g., 5%).
可疑债务准备承认部分应收账款可能无法收回，符合谨慎性原则。准备金额 = 应收账款 × 估计百分比（如 5%）。
The charge to the income statement is the increase or decrease in the provision compared to the previous period. New Provision = Required provision − Opening Provision (if the required provision is higher, an additional expense is recorded).
利润表中确认的费用是准备金额较上期的增减额。新增费用 = 应计提准备 − 期初准备（若应计提准备更高，则增加费用）。
In the statement of financial position, trade receivables are shown net of the total provision for doubtful debts. This reports a realistic figure of collectable amounts.
在财务状况表中，应收账款以扣除可疑债务准备后的净额列示，从而报告一个真实的可收回金额。
11. Payroll Calculations | 工资计算
Gross pay consists of basic pay plus overtime, bonuses and commission. Overtime is usually paid at an enhanced rate, e.g. time and a half: Overtime Pay = Overtime Hours × Basic Rate × 1.5.
工资总额由基本工资加加班费、奖金和佣金构成。加班费通常按更高费率支付，如 1.5 倍：加班费 = 加班小时数 × 基本小时工资 × 1.5。
Net pay (take-home pay) = Gross Pay − Statutory Deductions (Income Tax PAYE, Employee’s National Insurance contributions) − Other Deductions (pension contributions, trade union subscriptions).
净工资（实得工资）= 工资总额 − 法定扣款（个人所得税 PAYE、雇员国民保险）− 其他扣款（养老金、工会会费）。
The employer also has National Insurance contributions, which are a business expense but do not affect the employee’s net pay. The employer’s total payroll cost = Gross Pay + Employer’s NIC + Pension contributions.
雇主还需支付国民保险，这属于企业费用，但不影响雇员净工资。雇主工资总成本 = 工资总额 + 雇主国民保险 + 养老金缴款。
12. The Trial Balance and Suspense Account | 试算平衡与暂记账户
A trial balance lists all ledger balances at a given date. Total debits must equal total credits. If they do not, a suspense account is opened temporarily to make the trial balance balance.
试算表列示某一日期所有分类账余额。全部借方金额必须等于全部贷方金额。如果不相等，则临时开设暂记账户以使试算表平衡。
The difference placed in the suspense account is the amount by which the totals disagree. Subsequent investigation identifies errors such as misposting, omission of one side of a transaction, or arithmetic mistakes.
存入暂记账户的差额为借贷合计的差异数。后续调查会发现错误，如过账错误、遗漏交易的单边分录或计算错误。
Some errors do not affect the trial balance: errors of commission (entered in the wrong person’s account), errors of principle (capital/revenue confusion), complete omission of a transaction, compensating errors, and original entry errors recorded incorrectly in both accounts. These must still be corrected once discovered.
有些错误不影响试算平衡：串户错误（记错客户账户）、原则性错误（资本性与收益性混淆）、完全漏记交易、抵消性错误、原始分录金额错误但借贷方均错。发现后仍需更正。
Once all errors are found, the correction entries remove the balance in the suspense account. A fully corrected trial balance will then have zero in the suspense account, confirming all errors have been rectified.
找出所有错误后，更正分录将消除暂记账户余额。完全更正后的试算表中暂记账户为零，确认所有错误已修正。
Published by TutorHao | Accounting Revision Series | aleveler.com
更多咨询请联系16621398022（同微信）
屏轩国际教育cambridge primary/secondary checkpoint, cat4, ukiset,ukcat,igcse,alevel,PAT,STEP,MAT, ibdp,ap,ssat,sat,sat2课程辅导，国外大学本科硕士研究生博士课程论文辅导