Year 12 CAIE Accounting: Quick Reference Handbook for Formulas & Theorems | Year 12 CAIE 会计：公式定理速查手册

📚 Year 12 CAIE Accounting: Quick Reference Handbook for Formulas & Theorems | Year 12 CAIE 会计：公式定理速查手册

This quick reference handbook compiles all the essential formulas, key accounting principles and managerial techniques required for the Year 12 CAIE Accounting (9706) syllabus. Use it to consolidate core concepts, sharpen examination technique, and ensure you can recall every critical calculation accurately under time pressure.

本速查手册汇编了 Year 12 CAIE 会计（9706）大纲所需的所有核心公式、重要会计原则与管理技术。用其巩固基础概念、强化应试技巧，确保在分秒必争的考场中也能精准回忆每一项关键计算。

1. The Accounting Equation and Double-Entry | 会计等式与复式记账

The accounting equation, Assets = Liabilities + Equity, underpins the entire double-entry system. Every transaction affects at least two accounts so that the equation remains in permanent balance.

会计等式“资产 = 负债 + 权益”是整个复式记账体系的基石。每笔交易至少影响两个账户，使这一等式始终保持平衡。

Debit (Dr) and credit (Cr) rules must be memorised: debits increase assets and expenses while they decrease liabilities, equity, and income; credits do the exact opposite. In any correct ledger, total debits always equal total credits.

必须掌握借贷规则：借方增加资产与费用，同时减少负债、权益和收入；贷方

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