📚 Year 11 OCR Accounting Formula & Theorem Quick Reference Guide | 公式定理速查手册
Welcome to your essential quick reference for Year 11 OCR Accounting. This guide consolidates the key formulas and theorems you need to master – from the fundamental accounting equation to profitability ratios, liquidity measures, depreciation methods, and inventory valuation. Each entry is presented with a clean formula and paired with a concise Chinese explanation, making revision efficient and exam-ready.
欢迎使用 Year 11 OCR 会计必备公式定理速查手册。本手册汇集了你需要掌握的核心公式与定理——从基础会计等式到盈利能力比率、流动性指标、折旧方法以及存货估值。每一项都配有清晰的公式与简洁的中文解释，让复习高效且贴合考试要求。
1. The Accounting Equation | 会计等式
The accounting equation is the foundation of double-entry bookkeeping. It shows that everything the business owns is financed either by the owner or by external parties.
会计等式是复式记账的基础。它表明企业拥有的一切资源要么由所有者提供，要么由外部债权人提供。
Assets = Liabilities + Capital
资产 = 负债 + 资本
You can rearrange this to find capital: Capital = Assets − Liabilities. This must always balance after every transaction.
可以变形为：资本 = 资产 − 负债。每一笔交易后等式都必须保持平衡。
2. Gross Profit & Gross Profit Margin | 毛利与毛利率
Gross profit measures the profit made from buying and selling goods before deducting other expenses. The margin shows what percentage of sales revenue remains after covering the cost of goods sold.
毛利衡量扣除其他费用前从商品买卖中获得的利润。毛利率表示在补偿销售成本后，销售收入中剩余的比例。
Gross Profit = Sales Revenue − Cost of Sales
毛利 = 销售收入 − 销售成本
Gross Profit Margin (%) = (Gross Profit ÷ Sales Revenue) × 100
毛利率 (%) = (毛利 ÷ 销售收入) × 100
3. Net Profit & Net Profit Margin | 净利润与净利润率
Net profit is the final profit after all operating expenses and other costs have been deducted. It indicates overall business performance.
净利润是所有营业费用和其他成本扣除后的最终利润，反映企业的整体经营表现。
Net Profit = Gross Profit − Expenses + Other Income
净利润 = 毛利 − 费用 + 其他收入
Net Profit Margin (%) = (Net Profit ÷ Sales Revenue) × 100
净利润率 (%) = (净利润 ÷ 销售收入) × 100
4. Current Ratio | 流动比率
The current ratio tests a firm’s ability to pay its short-term debts with its short-term assets. A ratio above 1 is generally preferred, though the ideal range depends on the industry.
流动比率测试企业用短期资产偿还短期债务的能力。一般认为比率高于1较好，但理想区间因行业而异。
Current Ratio = Current Assets ÷ Current Liabilities
流动比率 = 流动资产 ÷ 流动负债
It is often expressed as a ratio to 1, e.g. 1.5 : 1.
通常以“:1”的形式表示，如 1.5 : 1。
5. Liquid (Acid Test) Ratio | 速动比率（酸性测试比率）
The acid test ratio is a stricter measure of liquidity because it excludes inventory, which may not be quickly converted into cash.
速动比率是更严格的流动性衡量指标，因为它排除了可能无法快速变现的存货。
Acid Test Ratio = (Current Assets − Inventory) ÷ Current Liabilities
速动比率 = (流动资产 − 存货) ÷ 流动负债
A ratio close to 1 : 1 is often considered safe.
一般认为接近 1 : 1 的比率较为安全。
6. Rate of Inventory Turnover | 存货周转次数
This ratio shows how many times a business sells and replaces its inventory during a period. A higher turnover often indicates efficiency, but excessively high may mean lost sales opportunities due to stock shortages.
该比率反映企业在一个时期内销售并补充存货的次数。周转次数高通常表示效率，但过高可能意味着因缺货错失销售机会。
Inventory Turnover (times) = Cost of Sales ÷ Average Inventory
存货周转次数 = 销售成本 ÷ 平均存货
Average inventory is usually (opening inventory + closing inventory) ÷ 2.
平均存货通常为 (期初存货 + 期末存货) ÷ 2。
7. Trade Receivables Collection Period | 应收账款周转天数
This measures the average number of days it takes for a business to collect money from its credit customers. Shorter periods suggest better credit control.
该指标衡量企业从赊销客户收回款项的平均天数。天数越短，表明信用控制越好。
Receivables Collection Period (days) = (Trade Receivables ÷ Credit Sales) × 365
应收账款周转天数 = (应收账款 ÷ 赊销收入) × 365
If credit sales are not available, total sales revenue may be used as a proxy.
若赊销数据不可得，可用销售收入总额代替。
8. Trade Payables Payment Period | 应付账款周转天数
This shows the average time a business takes to pay its suppliers. A longer period helps cash flow but may damage supplier relationships.
该指标显示企业支付供应商款项的平均时间。天数较长有利于现金流，但可能损害供应商关系。
Payables Payment Period (days) = (Trade Payables ÷ Credit Purchases) × 365
应付账款周转天数 = (应付账款 ÷ 赊购金额) × 365
Where credit purchases are not directly known, use cost of sales adjusted for inventory changes.
如赊购金额未知，可用调整存货变动后的销售成本近似计算。
9. Depreciation – Straight-Line Method | 折旧 – 直线法
The straight-line method spreads the cost of a non-current asset evenly over its useful life. The formula is simple and widely used for assets that provide equal benefit each year.
直线法将非流动资产的成本在其使用年限内均匀分摊。该方法简单，适用于每年提供相同效益的资产。
Annual Depreciation = (Cost − Residual Value) ÷ Useful Life
年折旧额 = (成本 − 残值) ÷ 使用年限
10. Depreciation – Reducing Balance Method | 折旧 – 余额递减法
The reducing balance method applies a fixed percentage to the net book value (cost minus accumulated depreciation) each year. This results in higher depreciation charges in earlier years, reflecting greater wear and tear or obsolescence.
余额递减法每年按固定百分比计提折旧，基数逐年递减。前期折旧额较高，更贴合资产早期磨损或过时较快的情况。
Depreciation Charge = Net Book Value × Depreciation Rate (%)
折旧费 = 账面净值 × 折旧率 (%)
Net Book Value = Cost − Accumulated Depreciation to date.
账面净值 = 成本 − 截至当前的累计折旧。
11. Return on Capital Employed (ROCE) | 资本回报率
ROCE measures how efficiently a business generates profit from the capital invested in it. A higher percentage indicates better use of the owner’s or shareholders’ funds.
ROCE 衡量企业从投入资本中创造利润的效率。百分比越高，表示自有资本或股东资金运用得越好。
ROCE (%) = (Net Profit Before Interest and Tax ÷ Capital Employed) × 100
资本回报率 (%) = (息税前利润 ÷ 运用资本) × 100
Capital Employed = Total Assets − Current Liabilities, or Owner’s Capital + Non-current Liabilities.
运用资本 = 总资产 − 流动负债，或 所有者资本 + 非流动负债。
12. Inventory Valuation – FIFO and AVCO | 存货估值 – 先进先出法与加权平均成本法
At year-end, closing inventory must be valued using an acceptable method. FIFO assumes the oldest inventory is sold first; AVCO uses the weighted average cost per unit.
年末存货必须采用可接受的方法计价。先进先出法假设最早购入的存货最先售出；加权平均成本法按加权平均单位成本计算。
FIFO: Closing inventory is valued at the most recent purchase prices.
先进先出法：期末存货按最近的采购价格计价。
AVCO: Average Cost per Unit = Total Cost of Goods Available for Sale ÷ Total Units Available for Sale. Then closing inventory = Units remaining × Average Cost.
加权平均成本法：单位平均成本 = 可供销售商品总成本 ÷ 可供销售商品总数量。期末存货 = 结存数量 × 平均成本。
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