A Year 12 CCEA Accounting Formula & Theorem Quick Reference Guide | Year 12 CCEA 会计公式定理速查手册

📚 A Year 12 CCEA Accounting Formula & Theorem Quick Reference Guide | Year 12 CCEA 会计公式定理速查手册

This CCEA Year 12 accounting revision guide brings together every essential formula, ratio and theorem you need for the AS specification. From profit margins and inventory valuation to bank reconciliations and partnership appropriations, each concept is presented in a clear, exam-ready format. Use it alongside your final accounts practice to strengthen both accuracy and speed.

本 CCEA 年度 12 会计复习指南汇集了 AS 考试大纲所要求的每一个必备公式、比率与定理。从利润率、存货计价到银行对账与合伙企业分配，每个概念都以清晰、应试友好的形式呈现。配合最终报表练习使用，能有效提升准确性与答题速度。

1. Profitability Ratios | 盈利能力比率

Profitability ratios show how successfully a business turns revenue into different levels of profit. They are a key part of AS ratio analysis for sole traders, partnerships and limited companies.

盈利能力比率反映了企业将营业收入转化为各级利润的效率，是 AS 比率分析中独资经营者、合伙企业与有限公司的核心内容。

Gross Profit Mark-up lets a business price goods by adding a percentage to cost.

毛利加成率 让企业在成本基础上加一定百分比来定价。

Mark-up % = (Gross Profit ÷ Cost of Sales) × 100%

Gross Profit Margin expresses gross profit as a percentage of revenue – it tells you how much gross profit is earned per £1 of sales.

毛利率 表示毛利占营业收入的百分比，反映每 1 英镑销售收入能产生多少毛利。

Gross Profit Margin % = (Gross Profit ÷ Revenue) × 100%

Profit for the Year (Net Profit) Margin takes all expenses into account, showing the final percentage of revenue that ends up as profit attributable to the owner(s).

年度利润（净利润）率 将所有费用考虑在内，显示最终归属所有者的利润占收入的百分比。

Net Profit Margin % = (Net Profit ÷ Revenue) × 100%

Return on Capital Employed (ROCE) measures how efficiently the business uses the long-term funds invested by owners and lenders.

已用资本回报率 (ROCE) 衡量企业如何有效利用所有者与债权人的长期资金。

ROCE % = (Net Profit before Interest & Tax ÷ Capital Employed) × 100%

Capital Employed is often taken as Total Assets − Current Liabilities, or Non-current Liabilities + Equity.

已用资本通常取总资产减流动负债，或非流动负债加权益。

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2. Liquidity Ratios | 流动性比率

Liquidity ratios assess whether a business has enough current assets to meet its current liabilities as they fall due. Lenders watch these figures closely.

流动性比率评估企业是否有足够的流动资产偿还到期流动负债，债权人对这些指标十分关注。

Current Ratio gives a broad view of working capital health.

流动比率 从整体上反映营运资本的健康状况。

Current Ratio = Current Assets ÷ Current Liabilities

The result is often expressed as a ratio to 1, e.g. 1.5 : 1.

结果通常表示为比 1 的比例，如 1.5 : 1。

Acid Test (Quick) Ratio excludes inventory, which is the least liquid current asset.

速动比率 扣除了流动性最差的存货。

Acid Test Ratio = (Current Assets − Inventory) ÷ Current Liabilities

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3. Efficiency and Trade Receivable/Payable Ratios | 效率与应收/应付账款比率

Efficiency ratios measure how well a business manages inventory, trade receivables and trade payables. They are often expressed in days or times per year.

效率比率衡量企业管理存货、应收账款与应付账款的能力，通常用天数或年周转次数表示。

Inventory Turnover (Times) shows how many times inventory is sold and replaced over a period.

存货周转次数 表示一段时期内存货被售出并重置的次数。

Inventory Turnover = Cost of Sales ÷ Average Inventory

Inventory Holding Period (Days) converts turnover into the average number of days inventory is held.

存货持有期（天数） 将周转次数转化为平均持有天数。

Inventory Days = (Average Inventory ÷ Cost of Sales) × 365

Trade Receivable Days (Debtor Days) indicates how long, on average, credit customers take to pay.

应收款天数 反映赊销客户平均多久付款。

Trade Receivable Days = (Trade Receivables ÷ Credit Sales) × 365

Trade Payable Days (Creditor Days) shows how long the business takes to pay its suppliers.

应付款天数 显示企业平均多久支付供应商。

Trade Payable Days = (Trade Payables ÷ Credit Purchases) × 365

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4. Inventory Valuation – FIFO, LIFO and AVCO | 存货计价 – 先进先出、后进先出与加权平均法

CCEA AS candidates must be able to apply FIFO (first-in, first-out), LIFO (last-in, first-out) and AVCO (weighted average cost) to value closing inventory and issue prices. Each method affects reported profit differently when prices change.

CCEA AS 考生必须掌握先进先出法、后进先出法与加权平均法来计算期末存货及发出成本。在价格变动时，不同方法对报告利润的影响存在差异。

• FIFO assumes the oldest purchases are used first. Closing inventory is valued at the most recent prices. In times of rising prices, FIFO gives the highest profit.

  FIFO 假设最早购入的存货先发出。期末存货按最近价格计价。物价上涨时，FIFO 给出最高利润。

• LIFO assumes the newest purchases are used first. Closing inventory is valued at the oldest prices. In times of rising prices, LIFO gives the lowest profit and is not allowed under IAS 2.

  LIFO 假设最近购入的存货先发出。期末存货按最早价格计价。物价上涨时，LIFO 给出最低利润，且 IAS 2 不允许使用。

• AVCO recalculates a weighted average cost after each purchase or at the period end. It smooths out price fluctuations.

  加权平均法 在每次购货后或期末重新计算加权平均成本，能平滑价格波动。

Weighted Avg Cost = Total Cost of Goods Available ÷ Total Units Available

Remember that under IAS 2, inventories must be valued at the lower of cost and net realisable value.

根据 IAS 2，存货必须按成本与可变现净值孰低计价。

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5. Depreciation Methods | 折旧方法

Depreciation spreads the cost of a non-current asset over its useful life. AS questions may ask for straight-line or reducing-balance calculations, or require you to prepare a provision-for-depreciation account.

折旧将非流动资产的成本在其使用寿命内分摊。AS 试题可能要求使用直线法或余额递减法计算，或要求编制累计折旧账户。

Straight-Line Method charges an equal amount each year.

直线法 每年计提等额折旧。

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

Reducing-Balance Method applies a fixed percentage to the asset’s net book value at the start of each year. It gives higher depreciation in early years.

余额递减法 每年按资产期初账面净值的一个固定百分比计提折旧，早期折旧额更大。

Depreciation Charge = Net Book Value at Start × Rate %

The double-entry is always: debit Depreciation Expense, credit Provision for Depreciation (accumulated depreciation).

分录始终为：借 折旧费用，贷 累计折旧。

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6. Control Accounts and Bank Reconciliation | 控制账户与银行对账

Sales ledger and purchases ledger control accounts are memorandum accounts maintained in the nominal ledger to agree with the individual customer/supplier accounts. Bank reconciliation matches a firm’s cashbook with the bank statement and explains every difference.

销售总账与采购总账控制账户是在名义总账中设立的备忘账户，用以与各客户/供应商明细账保持一致。银行存款余额调节表将企业现金簿余额与银行对账单余额核对，并解释每项差异。

Sales Ledger Control Account formula:

销售总账控制账户公式：

Closing Balance = Opening Debit Balance + Credit Sales − Receipts from Debtors − Discounts Allowed − Returns Inwards − Bad Debts Written Off − Contra Settlements

Purchases Ledger Control Account formula:

采购总账控制账户公式：

Closing Balance = Opening Credit Balance + Credit Purchases − Payments to Creditors − Discounts Received − Returns Outwards − Contra Settlements

For a bank reconciliation statement the classic layout is to start with the cashbook balance, add unpresented cheques, deduct outstanding lodgements, and arrive at the bank statement balance (and vice versa). Learning to tick items off the list is a core exam skill.

银行存款余额调节表的常规格式是从现金簿余额开始，加上未兑现支票，减去未入账存款，得到银行对账单余额（或反方向调节）。掌握逐项勾稽的核对技巧是核心应试能力。

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7. Partnership Profit Appropriation | 合伙企业利润分配

Partnership accounts for AS level require an appropriation account to show how the profit for the year is shared. Partners may receive interest on capital, salaries and then share the residual profit in an agreed ratio.

AS 阶段的合伙企业会计需要用利润分配表列示年度利润的分配方式。合伙人可按约定享有资本利息、工资，然后按商定比例分配剩余利润。

The standard appropriation sequence is:

标准分配程序为：

Net Profit for the year	Ө
Add: Interest on drawings	Ө
Less: Interest on capital	(Ө)
Less: Partners’ salaries	(Ө)
Residual Profit	Ө

Interest on capital is calculated as:

资本利息计算公式：

Interest on Capital = Capital Balance × Rate %

Interest on drawings is charged on the amount withdrawn during the year, sometimes timed monthly depending on the question.

提款利息按年内提款金额计收，根据题目要求有时需要按月计算时间权重。

The final credit entries go to each partner’s current account.

最终贷记分录分别记入各合伙人的往来账户。

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8. Limited Company – Share Capital and Reserves | 有限公司 – 股本与储备

For limited companies, AS students need to distinguish between ordinary shares and preference shares, and understand how share premium, revaluation reserve and retained earnings appear in the equity section of the statement of financial position.

对于有限公司，AS 学生需要区分普通股与优先股，并理解股本溢价、重估储备与留存收益如何在财务状况表的权益部分列示。

Ordinary Share Capital = number of issued shares × nominal value per share. Preference Share Capital is shown separately and often carries a fixed dividend rate.

普通股股本 = 已发行股数 × 每股面值。优先股股本 单独列示，通常按固定股息率分配。

Share Premium = (Issue Price − Nominal Value) × Number of Shares Issued

Total Equity includes share capital, share premium, revaluation reserve, retained earnings and any other reserve. The fundamental accounting equation for limited companies is still:

权益总额 包括股本、股本溢价、重估储备、留存收益及其他储备。有限公司仍遵循基本会计等式：

Assets = Liabilities + Equity

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9. Budgeting and Flexed Budget Variances | 预算与弹性预算差异

AS budgeting often requires a flexed budget that adjusts original budget figures to actual activity levels. Key variance formulas are essential for comment and analysis questions.

AS 预算部分常要求编制弹性预算，将原预算数据调整为实际业务量。关键差异计算公式是评析题的必备工具。

Total Variance = Actual Result − Flexed Budget Result (Favourable or Adverse).

总差异 = 实际结果 − 弹性预算结果（有利或不利）。

Sales Volume Variance = (Actual Qty − Budgeted Qty) × Standard Profit/Contribution per unit

Sales Price Variance = (Actual Price − Standard Price) × Actual Qty Sold

For direct materials and labour:

针对直接材料与直接人工：

Price/Rate Variance = (Actual Price − Standard Price) × Actual Qty Used

Usage/Efficiency Variance = (Actual Qty − Standard Qty for Actual Output) × Standard Price

These variances help managers identify where costs have been controlled well or where overspending has occurred.

这些差异有助于管理者识别成本控制得力或超支的环节。

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10. Break-Even and Marginal Costing | 盈亏平衡与边际成本法

Marginal costing separates costs into fixed and variable components and is used to calculate break-even point, contribution and margin of safety. CCEA AS papers feature straightforward break-even charts and formula applications.

边际成本法将成本分为固定与变动两部分，用于计算盈亏平衡点、贡献毛利与安全边际。CCEA AS 试卷会涉及简单的盈亏平衡图和公式应用。

Contribution per Unit is the selling price less variable cost per unit; it contributes towards fixed costs and profit.

单位贡献毛利 是售价减去单位变动成本，用于弥补固定成本并创造利润。

Contribution per Unit = Selling Price − Variable Cost per Unit

Break-Even Point (Units) is the number of units that must be sold to cover all costs.

盈亏平衡点（数量） 是指覆盖全部成本所需的最低销售数量。

BEP (Units) = Total Fixed Costs ÷ Contribution per Unit

Margin of Safety shows how much sales can fall before a loss is made.

安全边际 反映销售额在发生亏损前可以下降的最大幅度。

Margin of Safety (Units) = Actual Sales − Break-Even Sales

Target Profit analysis uses the same logic; units required to hit a specific profit target are calculated as:

目标利润 分析同理，实现特定利润所需的销量计算公式为：

Units = (Fixed Costs + Target Profit) ÷ Contribution per Unit

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11. Accounting Concepts and the Trial Balance | 会计概念与试算平衡

AS papers regularly test the underpinning accounting concepts such as going concern, accruals, consistency and prudence. Together with the trial balance and the suspense account, these form the verification backbone of the syllabus.

AS 试卷经常考查持续经营、应计制、一致性、稳健性等基础会计概念。它们与试算平衡表和暂记账户共同构成了大纲中的核对与验证支柱。

Going Concern assumes the business will continue operating for the foreseeable future; otherwise assets should be valued at break-up value.

持续经营 假设企业在可预见的未来持续运营，否则资产应按清算价值计价。

Accruals (Matching) requires expenses and revenues to be recognised in the period they relate to, not when cash moves.

应计制（配比原则） 要求收入和费用在归属期间确认，而不以现金收付为标志。

Consistency demands that the same accounting treatment is applied from one period to the next, especially for depreciation and inventory valuation.

一致性 要求各期采用相同的会计处理方法，尤其在折旧与存货计价方面。

Prudence dictates that profits should not be anticipated, but all foreseeable losses should be provided for.

稳健性 要求不预计利润，但需计提所有可预见的损失。

When a trial balance does not balance, the difference is placed in a suspense account. Later, when errors are discovered, correcting journal entries either eliminate the suspense balance or adjust net profit. The key error types include omission, commission, principle, original entry, compensating and complete reversal.

当试算平衡表不平衡时，差额计入暂记账户。随后发现错误时，通过更正分录消除暂记余额或调整净利润。主要错误类型包括：漏记、错误账户主类（抵销错误）、原则性错误、原始分录错误、补偿性错误以及完全颠倒错误。

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12. Quick Reference Formula Table | 公式速查表

This table collects the most frequently used AS formulas in one place. Print it or keep it open while you work through past papers.

下表汇总了最常用的 AS 公式。可在练习往年试卷时打印出来或随时查阅。

Category / 类别	Formula / 公式
Gross Profit Margin / 毛利率	(Gross Profit ÷ Revenue) × 100%
Mark-up / 加成率	(Gross Profit ÷ Cost of Sales) × 100%
Net Profit Margin / 净利润率	(Net Profit ÷ Revenue) × 100%
ROCE / 已用资本回报率	(Net Profit before Interest & Tax ÷ Capital Employed) × 100%
Current Ratio / 流动比率	Current Assets ÷ Current Liabilities
Acid Test / 速动比率	(Current Assets − Inventory) ÷ Current Liabilities
Inventory Turnover / 存货周转次数	Cost of Sales ÷ Average Inventory
Trade Receivable Days / 应收款天数	(Trade Receivables ÷ Credit Sales) × 365
Trade Payable Days / 应付款天数	(Trade Payables ÷ Credit Purchases) × 365
Straight-Line Depr. / 直线折旧	(Cost − Residual Value) ÷ Useful Life
Interest on Capital / 资本利息	Capital Balance × Rate %
Contribution per Unit / 单位贡献毛利	Selling Price − Variable Cost per Unit
BEP (Units) / 盈亏平衡量	Total Fixed Costs ÷ Contribution per Unit
Margin of Safety (Units) / 安全边际	Actual Sales − Break-Even Sales

Use this guide alongside your class notes and the CCEA specification. Repetition and application are the keys to remembering these formulas under exam pressure. Good luck!

请将本手册与课堂笔记及 CCEA 考纲结合使用。在应试压力下记住公式的关键在于重复与应用。祝好运！

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