📚 Year 12 AQA Accounting Formula & Theorem Quick Reference | AQA 会计 Year 12 公式定理速查手册
This comprehensive quick reference guide brings together the essential formulas, equations and key relationships required for Year 12 AQA Accounting. Whether you are preparing financial statements, analysing business performance or tackling partnership accounts, having these tools at your fingertips will save time and reinforce your understanding.
这本全面的速查手册汇集了 Year 12 AQA 会计课程所需的核心公式、方程和关键关系。无论你在编制财务报表、分析企业业绩还是处理合伙会计，把这些工具了然于胸将为你节省时间并加深理解。
1. The Accounting Equation | 会计基本等式
All double‑entry bookkeeping rests on one fundamental truth: the assets of a business are always financed by either the owner’s capital or outside liabilities.
一切复式簿记都建立在一个基本事实上：企业的资产总是由所有者资本或外部负债提供资金。
Assets = Capital + Liabilities
Assets include non‑current assets (e.g. property, plant and equipment) and current assets (e.g. inventory, trade receivables, cash). Capital is the owner’s claim on the business and changes with net profit, additional investment and drawings.
资产包括非流动资产（如不动产、厂房和设备）和流动资产（如存货、应收账款、现金）。资本是所有者对企业资产的索取权，随净利润、追加投资和提款而变化。
Closing Capital = Opening Capital + Capital Introduced + Net Profit – Drawings
This equation underpins the entire accounting system. If the accounting equation does not balance, a recording error has occurred.
该等式支撑着整个会计系统。如果会计等式不平衡，说明发生了记录错误。
2. Income Statement Core Formulas | 损益表核心公式
The income statement measures financial performance over a period. Its key building blocks are gross profit and profit for the year (net profit).
损益表衡量企业某一期间的财务业绩。其关键组成部分是毛利和本年利润（净利润）。
Gross Profit = Sales Revenue – Cost of Sales
Sales revenue is net of returns inwards (sales returns). Cost of sales is the direct cost of goods sold, adjusted for opening and closing inventory.
销售收入是扣除销售退回（退货）后的净额。销售成本是已售商品的直接成本，并经过期初和期末存货调整。
Profit for the Year = Gross Profit + Other Income – Expenses
Expenses include operating costs (rent, wages, depreciation, bad debts) and finance costs. ‘Other income’ may include discounts received, commission receivable or profit on disposal of non‑current assets.
费用包括经营成本（租金、工资、折旧、坏账）和融资成本。“其他收入”可能包括已收折扣、应收佣金或处置非流动资产利润。
3. Cost of Sales Calculation | 销售成本计算
Cost of sales is a crucial figure that must be assembled from several ledger accounts. In the trading account section of the income statement, the calculation follows this structure:
销售成本是一个关键数据，必须由多个分类账户汇总得出。在损益表的进货账户部分，计算结构如下：
Opening Inventory + Purchases – Purchases Returns + Carriage Inwards – Closing Inventory = Cost of Sales
‘Carriage inwards’ (delivery cost of purchases) is added because it forms part of the cost of buying goods. ‘Carriage outwards’, however, is a selling expense and appears in the profit and loss section.
“购入运费”（采购商品的运输成本）应加进去，因为它构成购买货物成本的一部分。而“销货运费”则是一项销售费用，应列入损益表的费用部分。
If closing inventory is omitted or undervalued, cost of sales is overstated and gross profit is understated. This directly impacts reported profit.
如果遗漏或低估期末存货，销售成本将被高估，毛利被低估，直接影响报表利润。
4. Balance Sheet Equation | 资产负债表等式
The balance sheet depicts the financial position at a specific date. The vertical format used for AQA presents net assets that equal total equity or capital employed.
资产负债表反映某一特定日期的财务状况。AQA 采用的垂直格式列示的净资产等于总权益或动用资本。
Net Assets = Non‑current Assets + Net Current Assets
Net current assets (working capital) = Current Assets – Current Liabilities. Alternatively, from the financing perspective:
净流动资产（营运资金）= 流动资产 – 流动负债。另一种方法是从融资角度看：
Capital Employed = Total Assets – Current Liabilities
In a limited company, capital employed equals share capital + reserves + non‑current liabilities. In a sole trader or partnership, it represents the closing capital of the owner(s).
在有限公司中，动用资本等于股本＋留存收益＋非流动负债。在独资企业或合伙企业中，它代表所有者的期末资本。
5. Liquidity Ratios | 流动性比率
Liquidity ratios assess a business’s ability to meet short‑term obligations as they fall due. Two ratios dominate the Year 12 syllabus:
流动性比率用于评估企业偿付到期短期债务的能力。Year 12 课程重点考察两个比率：
Current Ratio = Current Assets ÷ Current Liabilities
A ratio above 1.5 : 1 is often regarded as safe, but it varies by industry. Too high a ratio may indicate idle cash or excessive inventory.
一般认为该比率高于 1.5 : 1 较安全，但行业不同有所差异。比率过高可能表明现金闲置或存货积压。
Acid Test Ratio = (Current Assets – Inventory) ÷ Current Liabilities
Also called the quick ratio, it excludes inventory because inventory may not be readily convertible to cash. A result close to 1 : 1 is often desirable.
又称速动比率，它剔除了存货，因为存货不一定能迅速变现。通常希望接近 1 : 1。
Liquidity problems are a key warning signal; even profitable businesses can fail if they lack sufficient cash to pay creditors.
流动性问题是重要的预警信号；即使盈利的企业，若缺乏足够现金偿还债权人，也可能破产。
6. Profitability Ratios | 盈利能力比率
Profitability ratios measure how effective a business is at generating profit relative to sales and capital invested. Three core formulas are tested frequently:
盈利能力比率衡量企业相对于销售收入和投入资本创造利润的效率。以下三个核心公式常被考查：
Gross Profit Margin = (Gross Profit ÷ Sales Revenue) × 100%
This indicates the percentage of sales revenue retained after covering direct costs. A declining margin may signal rising input prices or excessive discounting.
该指标反映销售收入减去直接成本后留存的百分比。毛利率下降可能预示投入价格上涨或过度打折。
Net Profit Margin = (Profit for the Year ÷ Sales Revenue) × 100%
This shows overall profitability after all expenses. A company can have a healthy gross margin but a thin net margin if overheads are poorly controlled.
该指标显示扣除所有费用后的整体盈利能力。企业可能有良好的毛利率，但若间接费用控制不力，净利润率可能很低。
ROCE = (Profit from Operations ÷ Capital Employed) × 100%
Return on capital employed uses profit from operations (operating profit) before interest, because capital employed includes debt finance. It measures the return generated for all long‑term investors.
已用资本回报率使用息前经营利润，因为动用资本包括债务融资。它衡量为所有长期投资者创造的回报。
7. Efficiency Ratios | 效率比率
Efficiency ratios show how well a business manages its inventory, trade receivables and trade payables. They help assess working capital management.
效率比率反映企业管理其存货、应收账款和应付账款的能力，有助于评价营运资金管理。
Inventory Turnover (times) = Cost of Sales ÷ Average Inventory
Average inventory is usually (opening + closing) ÷ 2. A higher turnover suggests faster selling; too high could mean stock‑outs.
平均存货通常为（期初＋期末）÷ 2。周转率越高说明销售越快；但过高可能意味着断货。
Trade Receivables Collection Period (days) = (Trade Receivables ÷ Credit Sales) × 365
This shows the average number of days it takes to collect cash from credit customers. A period longer than the offered credit terms indicates poor credit control.
该指标反映从赊销客户收回现金的平均天数。如果收款期长于给予的信用期，说明信用控制不力。
Trade Payables Payment Period (days) = (Trade Payables ÷ Credit Purchases) × 365
Buying on credit is a source of free finance, but stretching suppliers too far can damage relationships and lead to supply problems.
赊购是一种免费融资来源，但过度拖延付款会损害供应商关系并导致供货问题。
8. Depreciation Methods | 折旧方法
Non‑current assets (except land) are depreciated to match part of their cost against the revenue they generate. Two methods are examined:
非流动资产（土地除外）需要计提折旧，以将其成本的一部分与所产生的收入配比。考试考查两种方法：
Straight‑line: Annual Depreciation = (Cost – Residual Value) ÷ Useful Life
The formula charges an equal amount each year. It is simple and suitable for assets that provide steady benefits over time.
该公式每年计提等额折旧，简单易行，适用于提供稳定效益的资产。
Reducing Balance: Annual Depreciation = Net Book Value × Depreciation Rate (%)
Net book value = Cost – Accumulated Depreciation. The rate is applied to the diminishing balance, so higher depreciation is charged in early years.
账面净值 = 成本 – 累计折旧。折旧率应用于递减的账面价值，因此早期折旧费用较高。
When recording depreciation: Dr Depreciation Expense (SPL), Cr Accumulated Depreciation (SOFP). The carrying amount is always cost less accumulated depreciation.
计提折旧时的分录为：借记折旧费用（损益表），贷记累计折旧（财务状况表）。账面价值始终为成本减累计折旧。
9. Inventory Valuation Formulas | 存货估价公式
Closing inventory must be valued at the lower of cost and net realisable value. Three cost flow assumptions are commonly used to compute the cost of inventory and cost of sales.
期末存货必须按成本与可变现净值孰低计价。通常使用三种成本流转假设来计算存货成本和销售成本。
FIFO: Issued/Sold Inventory Valued at Oldest Prices; Closing Inventory at Latest Prices
First‑in, first‑out assumes that the oldest stock is sold first. In times of rising prices, FIFO gives a higher closing inventory valuation and higher profit.
先进先出法假设最早购入的存货先被出售。在物价上涨时，FIFO 导致较高的期末存货估值和较高的利润。
LIFO: Issued/Sold Inventory Valued at Latest Prices; Closing Inventory at Oldest Prices
Last‑in, first‑out assumes the newest stock is sold first. LIFO is not permitted under IFRS but is still assessed conceptually in AQA.
后进先出法假设最新购入的存货先被出售。LIFO 不被国际财务报告准则允许，但 AQA 仍在概念层面进行评估。
AVCO: Weighted Average Cost = Total Cost of Inventory ÷ Total Units
After each purchase a new average cost is calculated. Both closing inventory and cost of sales are valued at this average. AVCO smooths price fluctuations.
每次采购后计算新的平均成本。期末存货和销售成本均按此平均成本计价。AVCO 可平滑价格波动。
10. Accruals and Prepayments Adjustments | 应计与预付调整
Under the accruals (matching) concept, expenses and income must be recorded in the period to which they relate, not when cash is paid or received. The following adjustments are essential for accurate profit measurement.
根据权责发生制（配比）概念，费用和收入必须记录在其归属的期间，而非收付现金时。以下调整对准确计量利润至关重要。
Expense for the Year = Amount Paid + Accrual b/f – Prepayment b/f – Accrual c/f + Prepayment c/f
Alternatively: Expense = Paid + Opening Accrual – Opening Prepayment – Closing Accrual + Closing Prepayment. Accruals b/f are added because they relate to the current year; prepayments b/f are deducted.
另一个等价形式：费用 = 已付金额＋期初应计－期初预付－期末应计＋期末预付。期初应计需要加回，因为它属于本年度；期初预付要扣除。
A typical journal entry for an accrual is: Dr Expense, Cr Accruals (liability). For a prepayment: Dr Prepayments (asset), Cr Expense.
应计费用的典型分录是：借记费用，贷记应计项（负债）。预付费用：借记预付项（资产），贷记费用。
Failing to adjust for accruals/prepayments means profit is misstated and the balance sheet contains incorrect asset/liability figures.
未对应计和预付进行调整意味着利润被错报，资产负债表中包含错误的资产或负债数据。
11. Break‑even Analysis | 盈亏平衡分析
Break‑even analysis helps managers understand how many units must be sold to cover all costs. It links cost behaviour, volume and profit.
盈亏平衡分析帮助管理者了解必须销售多少单位才能覆盖全部成本，它将成本性态、业务量和利润联系起来。
Contribution per Unit = Selling Price per Unit – Variable Cost per Unit
Contribution first covers fixed costs, then generates profit. Total contribution = Contribution per Unit × Quantity Sold.
单位贡献首先弥补固定成本，然后创造利润。贡献总额 = 单位贡献 × 销售数量。
Break‑even Point (Units) = Total Fixed Costs ÷ Contribution per Unit
At break‑even, profit is zero. The break‑even point in sales revenue can be found by multiplying BEP units by the selling price.
达到盈亏平衡时利润为零。盈亏平衡销售额可用盈亏平衡销量乘以售价得出。
Margin of Safety = Actual Sales Units – Break‑even Sales Units
A positive margin of safety shows by how much sales can fall before a loss is made. It can be expressed in units, revenue or as a percentage.
正的安全边际显示销售可以下降多少才出现亏损。可以用销量、销售额或百分比表示。
12. Partnership Profit Sharing Formulas | 合伙利润分配公式
In a partnership, profits and losses must be divided according to the partnership agreement. Even where there is no agreement, the Partnership Act 1890 provides default rules, but AQA typically examines detailed appropriation accounts.
在合伙企业中，损益必须按照合伙协议分配。即使没有协议，《1890 年合伙法》也提供了默认规则，但 AQA 通常考查详细的利润分配账户。
Interest on Capital = Capital Balance × Interest Rate (%)
Partners may receive interest on capital as compensation for investing money in the business. This is an appropriation of profit, not an expense.
合伙人可按投入资本获得利息，作为对投入资金的补偿。这是利润分配，而不是费用。
Partners’ Salaries
Some partners may be entitled to a fixed salary for their managerial work. Like interest on capital, it is debited from the appropriation account and credited to the partner’s current account.
某些合伙人可能有权获得固定薪金，作为其管理工作的报酬。和资本利息一样，它也从利润分配账户中扣除，并计入合伙人的往来账户。
Profit Sharing Ratio: Residual Profit ÷ Sharing Ratio
After deducting interest and salaries, the remaining profit (or loss) is shared in the agreed profit‑sharing ratio. If no ratio is specified, profits are shared equally under the Partnership Act.
在扣除利息和薪金后，剩余利润（或亏损）按约定的损益分配比例分配。如果未规定比例，根据《合伙法》利润平均分配。
The appropriation account structure ensures that each partner’s total entitlement is clearly shown before transferring to current accounts.
利润分配账户的结构确保在转入往来账户之前，每位合伙人的应得总额得到清晰列示。
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