📚 Cambridge AS Accounting Formula Handbook | 剑桥会计公式定理速查手册
This handbook is designed as a quick-reference tool for Cambridge AS Level Accounting students. It gathers the essential formulas, ratios and accounting theorems in one place, with clear bilingual explanations to aid revision. Use it alongside your study notes to reinforce understanding of core financial principles and improve exam performance.
本手册旨在为剑桥AS会计的学生提供快速查阅工具。它将关键公式、比率和会计定理汇集于一处，并配以清晰的中英双语解释，帮助复习。配合课堂笔记使用，可加强对核心财务原则的理解，提升考试成绩。
1. The Accounting Equation | 会计等式
The fundamental accounting equation states that a business’s resources (assets) are financed by obligations to third parties (liabilities) and the owner’s stake (capital). Every transaction has a dual effect, and the equation must always remain in balance.
基本会计等式表明，企业的资源（资产）由其对外部第三方的义务（负债）及所有者的投入（资本）共同提供资金。每一笔交易都具有双重影响，等式必须始终保持平衡。
Assets = Liabilities + Capital
The expanded equation shows how profit or loss affects capital over a period: Assets = Liabilities + Capital + (Revenue – Expenses). After the Income Statement is prepared, net profit is added to capital, while drawings reduce it.
扩展等式展示了利润或亏损如何在一段时期内影响资本：资产 = 负债 + 资本 + （收入 – 费用）。利润表编制后，净利润会增加资本，而提款会减少资本。
Assets = Liabilities + Capital + Profit – Drawings
2. Double-Entry Bookkeeping Rules | 复式记账规则
Double-entry bookkeeping means every transaction is recorded in at least two accounts, with total debits always equal to total credits. The mnemonic DEAD CLIC helps students remember account types and their normal balances: Debit Expenses, Assets, Drawings; Credit Liabilities, Income, Capital.
复式记账意味着每一笔交易至少记录在两个账户中，借方总额必须始终等于贷方总额。助记口诀 DEAD CLIC 帮助学生记忆账户类型及其正常余额：借方记费用、资产、提款；贷方记负债、收入、资本。
Debits = Credits in every journal entry
Assets and expenses normally have debit balances; liabilities, income and capital normally have credit balances. A debit increases assets and expenses, while a credit increases liabilities, income and capital. Revenues and gains are credited; expenses and losses are debited.
资产和费用账户通常为借方余额；负债、收入和资本账户通常为贷方余额。借方增加资产和费用，贷方则增加负债、收入和资本。收入和利得记贷方，费用和损失记借方。
3. Trial Balance & Types of Errors | 试算平衡与错误类型
A trial balance lists all ledger account balances at a specific date. If total debits equal total credits, the books are said to be ‘in balance’. However, a balanced trial balance does not guarantee the absence of errors.
试算平衡表列示了特定日期所有分类账账户的余额。若借方总额等于贷方总额，则账目被称为“平衡”。然而，试算平衡并不意味着一定没有错误。
Errors that do not affect the trial balance include omission, commission, principle, original entry, compensating errors and complete reversal. Errors that cause an imbalance include single entry, incorrect addition in the trial balance, and posting an incorrect amount to one side only.
不影响试算平衡的错误包括遗漏、记账科目错误、原则性错误、原始分录错误、抵销错误及完全颠倒。导致不平衡的错误包括单边记账、试算表加总错误以及仅在一方记录错误金额。
A suspense account is opened temporarily to force the trial balance to balance, pending investigation and correction of the underlying errors.
暂记账户临时开设，以使试算表强行平衡，待查明并更正潜在错误后冲销。
4. Income Statement Key Formulas | 利润表关键公式
The income statement measures financial performance over a period. It starts with sales revenue and deducts the cost of goods sold (COGS) to arrive at gross profit. Operating expenses are then subtracted to determine profit for the year.
利润表衡量一段时期内的财务业绩。它以销售收入为起点，减去销售成本，得出毛利。再扣除营业费用，即可确定年内净利润。
Gross Profit = Sales Revenue – Cost of Sales
Cost of sales is calculated by adjusting opening inventory for purchases and closing inventory. Carriage inwards is part of cost of sales, while carriage outwards is a selling expense.
销售成本通过以采购和期末存货调整期初存货来计算。购货运费计入销售成本，而销货运费则属于销售费用。
Cost of Sales = Opening Inventory + Purchases + Carriage Inwards – Closing Inventory
Profit for the Year = Gross Profit + Other Income – Expenses
5. Statement of Financial Position Formulas | 财务状况表公式
The statement of financial position shows assets, liabilities and capital at a point in time. It follows the accounting equation, presenting non-current assets first, then current assets, and deducting liabilities to give net assets, which equal total equity.
财务状况表反映某一时点的资产、负债和资本。它遵循会计等式，先列示非流动资产，再列示流动资产，扣除负债后得出净资产，净资产等于权益总额。
Total Assets = Non-current Assets + Current Assets
Net Assets = Total Assets – Total Liabilities
Equity typically consists of the opening capital, plus net profit for the year, less drawings. In a limited company, equity includes share capital, share premium and retained earnings.
所有者权益通常包括期初资本加上年内净利润减去提款。在有限公司中，权益包括股本、股本溢价和留存收益。
Closing Capital = Opening Capital + Net Profit – Drawings
6. Depreciation Methods | 折旧方法
Depreciation allocates the cost of a non-current asset over its useful life. The two common methods are the straight-line method and the reducing balance method. Depreciation is an expense and reduces the carrying amount of the asset.
折旧是将非流动资产的成本在其使用年限内进行分摊。两种常用方法是直线法和余额递减法。折旧作为费用，并减少资产的账面价值。
Straight-line depreciation charges an equal amount each year. The formula uses original cost, estimated residual value and useful life. Reducing balance depreciation applies a fixed percentage to the net book value each year.
直线法每年计提等额折旧。公式使用原始成本、预计残值和使用年限。余额递减法每年对账面净值应用一个固定百分比。
Straight-line Depreciation = (Cost – Residual Value) / Useful Life
Reducing Balance Charge = Net Book Value × Depreciation Rate
Net book value is calculated as cost less accumulated depreciation to date. When an asset is sold, the profit or loss on disposal is the difference between sale proceeds and net book value.
账面净值等于成本减去截至当前累计折旧。出售资产时，处置利得或损失为出售收入与账面净值之间的差额。
7. Inventory Valuation | 存货估值
International Accounting Standards require inventory to be valued at the lower of cost and net realisable value (NRV). Cost is determined using an acceptable cost flow assumption such as FIFO (first-in, first-out) or AVCO (weighted average cost).
国际会计准则要求存货按成本与可变现净值（NRV）孰低计量。成本通过可接受的成本流转假设确定，如先进先出法或加权平均法。
The cost of goods sold and closing inventory are calculated using the chosen method. Closing inventory forms part of current assets, while the cost of goods sold is an expense in the income statement.
销货成本和期末存货使用所选方法计算。期末存货属于流动资产，销货成本则是利润表中的一项费用。
Units Sold = Opening Inventory + Purchases – Closing Inventory
When cost exceeds NRV, inventory is written down, and the loss is charged to the income statement. The prudence concept underpins this valuation rule.
当成本高于可变现净值时，存货需计提跌价准备，损失计入利润表。谨慎性概念是这一估值规则的基础。
8. Ratio Analysis – Profitability | 比率分析 – 盈利能力
Profitability ratios assess a business’s ability to generate profit relative to sales, assets or equity. The main ratios tested at AS Level are gross profit margin, net profit margin and return on capital employed (ROCE).
盈利能力比率评估企业相对于销售额、资产或权益创造利润的能力。AS阶段考查的主要比率有毛利率、净利率和已动用资本回报率。
Gross Profit Margin = (Gross Profit / Revenue) × 100%
Net Profit Margin = (Profit for the Year / Revenue) × 100%
ROCE measures how efficiently a business uses its long-term capital. It compares operating profit to total equity plus non-current liabilities (or total assets less current liabilities).
ROCE衡量企业运用长期资本的效率。它将营业利润与权益总额加非流动负债（或总资产减流动负债）进行对比。
ROCE = (Operating Profit / Capital Employed) × 100%
Capital Employed = Equity + Non-current Liabilities
Margin trends can indicate pricing strategy or cost control effectiveness. Rising margins are generally favourable, while declining margins warrant investigation.
利润率趋势可反映定价策略或成本控制的有效性。利润率上升通常有利，而利润率下滑则值得调查。
9. Ratio Analysis – Liquidity & Efficiency | 比率分析 – 流动性与效率
Liquidity ratios measure the firm’s ability to meet short-term obligations. The current ratio compares all current assets to current liabilities, while the acid-test (quick) ratio excludes inventory, which may not be readily convertible to cash.
流动性比率衡量企业偿还短期债务的能力。流动比率将所有流动资产与流动负债进行比较，而速动（酸性测试）比率排除了可能不易变现的存货。
Current Ratio = Current Assets / Current Liabilities : 1
Quick Ratio = (Current Assets – Inventory) / Current Liabilities : 1
Efficiency ratios monitor how well management controls inventory, receivables and payables. They are often expressed in days.
效率比率监控管理层对存货、应收账款和应付账款的控制情况。它们通常以天数表示。
Inventory Turnover (days) = (Average Inventory / Cost of Sales) × 365
Trade Receivables Collection (days) = (Trade Receivables / Credit Sales) × 365
Trade Payables Payment (days) = (Trade Payables / Credit Purchases) × 365
A rising inventory turnover may indicate improved sales or inadequate stock levels; a longer collection period suggests slower cash recovery from customers.
存货周转天数上升可能表明销售改善或存货水平不足；收款周期变长则提示从客户处收回现金的速度变慢。
10. Bank Reconciliation | 银行存款余额调节
A bank reconciliation statement explains differences between the cash book balance and the bank statement balance at a given date. Timing differences such as unpresented cheques and uncredited deposits are the most common causes.
银行存款余额调节表解释某一日期现金簿余额与银行对账单余额之间的差异。未兑现支票和未入账存款等时间性差异是最常见的原因。
To reconcile, start with the balance per bank statement, add deposits in transit, deduct outstanding cheques, and adjust for any bank errors. Alternatively, start from the cash book and adjust for items not yet recorded by the bank.
调节时，从银行对账单余额出发，加上在途存款，减去未兑现支票，并调整银行错误。或者以现金簿为起点，调整银行尚未记录的项目。
Adjusted Bank Balance = Bank Statement Balance + Uncredited Deposits – Unpresented Cheques ± Bank Errors
If the adjusted cash book balance does not match the adjusted bank balance, further investigation is needed. A corrected cash book may also need to record bank charges, standing orders and direct debits omitted by the business.
若调整后现金簿余额与调整后银行余额不符，则需要进一步调查。更正后的现金簿可能还需记录企业遗漏的银行手续费、定期付款委托和直接借记。
11. Control Accounts | 统驭账户
Control accounts are memorandum accounts maintained in the general ledger to summarise the total of trade receivables and trade payables. The sales ledger control account and purchases ledger control account help locate errors and prevent fraud.
统驭账户是总账中设置的备忘账户，用以汇总应收账款和应付账款总额。销售分类账统驭账户和采购分类账统驭账户有助于定位错误并防范舞弊。
The closing balance of the sales ledger control account is calculated by adding credit sales to the opening balance and deducting receipts from customers, returns, discounts allowed and bad debts written off.
销售分类账统驭账户的期末余额通过将赊销额加到期初余额，再减去客户付款、退货、折扣允许及坏账核销来计算。
Closing Trade Receivables = Opening Receivables + Credit Sales – Cash Received – Returns Inwards – Discounts Allowed – Bad Debts
Closing Trade Payables = Opening Payables + Credit Purchases – Cash Paid – Returns Outwards – Discounts Received
When control accounts do not agree with individual ledger totals, common discrepancies include omission of transactions, casting errors or incorrect entries in subsidiary ledgers.
当统驭账户与明细分类账合计不一致时，常见差异包括交易遗漏、加总错误或辅助账中的错误记录。
12. Break-Even Analysis | 盈亏平衡分析
Break-even analysis identifies the sales volume at which total revenue equals total costs, generating neither profit nor loss. It relies on the distinction between fixed and variable costs, and the concept of contribution.
盈亏平衡分析确定总收入等于总成本、不产生利润也不发生亏损的销售量。它依赖于固定成本和变动成本的区分，以及贡献毛利的概念。
Contribution per unit is the amount each unit sold contributes towards covering fixed costs after deducting variable costs. Once fixed costs are covered, additional contribution becomes profit.
单位贡献毛利是每销售一单位在扣除变动成本后，对覆盖固定成本所作出的贡献。当固定成本被全部覆盖后，额外的贡献毛利即成为利润。
Contribution per Unit = Selling Price – Variable Cost per Unit
Break-Even Point (units) = Fixed Costs / Contribution per Unit
To find the break-even revenue, the contribution to sales (C/S) ratio can be used. Margin of safety shows how much sales can fall before losses occur.
要计算盈亏平衡收入，可使用贡献毛利销售比率。安全边际表明在发生亏损前，销售额可以下降多少。
Break-Even Revenue = Fixed Costs / (Contribution per Unit / Selling Price) or Fixed Costs / C/S Ratio
Margin of Safety (units) = Actual Sales – Break-Even Sales
Managers use break-even charts and contribution calculations to set targets, evaluate cost structures and make pricing decisions.
管理层运用盈亏平衡图表和贡献毛利计算来设定目标、评估成本结构并做出定价决策。
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