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

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

This quick reference handbook compiles the essential formulas, ratios, and fundamental relationships required for the CCEA Year 12 Accounting course. It is designed to help students revise key quantitative concepts and apply them accurately in examination contexts.

本速查手册汇编了CCEA Year 12 会计课程所必需的核心公式、比率与基本关系，旨在帮助学生复习关键量化概念，并在考试中准确应用。

1. The Accounting Equation | 会计等式

The accounting equation is the cornerstone of double-entry bookkeeping, expressing that the total assets of a business are always equal to the sum of its liabilities and capital.

会计等式是复式记账的基石，它表明企业的总资产总是等于其负债与资本之和。

Assets = Liabilities + Capital

资产 = 负债 + 资本

This can be expanded to include income and expenses: Assets + Expenses = Liabilities + Capital + Income. In practice, every transaction has a dual effect that maintains this balance.

该等式可扩展以包含收入和费用：资产 + 费用 = 负债 + 资本 + 收入。实际上，每笔交易都产生双重影响，维持此平衡。

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2. Double-Entry Rules and Trial Balance | 复式记账规则与试算表

The double-entry system relies on the principle that for every debit entry there is a corresponding credit entry. The mnemonic DEAD CLIC is useful: Debit Expenses, Assets, Drawings; Credit Liabilities, Income, Capital.

复式记账体系依赖一条原则：每一笔借方分录都有对应的贷方分录。助记口诀 DEAD CLIC 很有用：借方记费用、资产、提款；贷方记负债、收入、资本。

A trial balance is a list of all ledger accounts and their balances at a particular date. The sum of all debit balances must equal the sum of all credit balances.

试算表是某个特定日期所有分类账户及其余额的列表。所有借方余额的总和必须等于所有贷方余额的总和。

Total Debits = Total Credits

总借方 = 总贷方

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3. Income Statement Calculations | 损益表计算

The income statement summarises revenue and expenses to arrive at the profit for the period. Key subtotals include gross profit and net profit.

损益表汇总收入和费用，得出该期间的利润。关键的中间合计数包括毛利和净利。

Gross Profit = Revenue − Cost of Sales

毛利 = 销售收入 − 销售成本

Cost of sales is determined as: Opening Inventory + Purchases − Closing Inventory. For a manufacturing business, cost of goods manufactured replaces purchases.

销售成本计算如下：期初存货 + 购货 − 期末存货。对于制造企业，以制成品成本替代购货。

Net Profit = Gross Profit + Other Income − Expenses

净利 = 毛利 + 其他收入 − 费用

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4. Statement of Financial Position Linkages | 资产负债表关联公式

The statement of financial position reflects the accounting equation at a point in time, showing assets, liabilities and equity.

资产负债表反映某一时点的会计等式，列示资产、负债和权益。

Net assets, or capital employed, equal total assets less total liabilities. This figure also represents the closing capital balance in the owner’s equity section.

净资产，即资本运用，等于总资产减总负债。这一数字也代表了所有者权益部分的期末资本余额。

Net Assets = Total Assets − Total Liabilities

净资产 = 总资产 − 总负债

For a sole trader: Closing Capital = Opening Capital + Capital introduced + Profit − Drawings.

对于独资经营者：期末资本 = 期初资本 + 资本注入 + 利润 − 提款。

Closing Capital = Opening Capital + Additional Capital + Net Profit − Drawings

期末资本 = 期初资本 + 追加资本 + 净利润 − 提款

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5. Depreciation Methods | 折旧方法

Depreciation allocates the cost of a non-current asset over its useful life. Two common methods are tested at Year 12: straight-line and reducing balance.

折旧将非流动资产的成本在其使用寿命内分摊。Year 12 考试涉及两种常见方法：直线法和余额递减法。

Straight-line method: equal annual charge.

直线法：每年等额计提。

Annual Depreciation = (Cost − Residual Value) ÷ Useful Life (years)

年折旧额 = (成本 − 残值) ÷ 使用寿命(年)

Reducing (diminishing) balance method: a fixed percentage is applied to the net book value (cost less accumulated depreciation) each year.

余额递减法：每年按固定百分比提取，计算基数为账面净值（成本减累计折旧）。

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