📚 Year 12 Cambridge Accounting: Core Knowledge Revision | Year 12 剑桥会计：核心知识点梳理
A thorough grasp of the Cambridge Year 12 (AS Level) Accounting syllabus is essential for building a strong foundation in both financial and management accounting. This article summarises the key topics you need to master, from double-entry bookkeeping to cost-volume-profit analysis, ensuring you are well-prepared for your examinations.
扎实掌握剑桥 Year 12（AS Level）会计课程大纲，是建立财务会计和管理会计坚实基础的关键。本文梳理了你必须掌握的核心主题，从复式记账到本量利分析，帮助你在考试中做好充分准备。
1. Double-Entry System and Ledger Accounts | 复式记账系统与分类账户
Every transaction affects two accounts: one account is debited (Dr) and another is credited (Cr) by an equal amount. The accounting equation (Assets = Liabilities + Equity) must always balance.
每一笔交易都会影响两个账户：一个账户借记 (Dr)，另一个账户等额贷记 (Cr)。会计恒等式（资产 = 负债 + 所有者权益）必须始终保持平衡。
Ledger accounts follow the T-account format: left side is the debit side, right side is the credit side. Assets and expenses increase with a debit entry, while liabilities, income, and capital increase with a credit entry.
分类账户采用 T 形账户格式：左侧为借方，右侧为贷方。资产和费用类账户借记增加，而负债、收入和资本类账户贷记增加。
The closing balances of ledger accounts are transferred to the trial balance and ultimately to the financial statements.
分类账户的期末余额会结转至试算平衡表，并最终进入财务报表。
2. Books of Prime Entry & Control Accounts | 原始分录簿与控制账户
Transactions are first recorded in books of prime entry before being posted to the ledgers. These include: sales journal (for credit sales), purchases journal (for credit purchases), returns journals, cash book (for cash and bank transactions), and the general journal (for non-regular transactions and corrections).
交易首先记录在原始分录簿中，然后过账至分类账簿。这些账簿包括：销售日记账（记录赊销）、采购日记账（记录赊购）、退货日记账、现金簿（记录现金和银行交易）以及通用日记账（用于非日常交易和更正分录）。
Control accounts – the sales ledger control account and purchases ledger control account – summarise the individual debtor and creditor balances. They act as a check on the accuracy of the ledgers.
控制账户——销售分类账控制账户和采购分类账控制账户——汇总了个别应收款项和应付款项的余额。它们用于检查分类账簿的准确性。
Common items in a sales ledger control account: opening debit balance, credit sales, receipts from debtors, sales returns, discounts allowed, and bad debts written off.
销售分类账控制账户中的常见项目：期初借方余额、赊销、来自债务人的收款、销货退回、给予的折扣和坏账注销。
3. Trial Balance and Error Correction | 试算平衡与错误更正
A trial balance is a list of all ledger account balances at a point in time. The total of debit balances must equal the total of credit balances. If they do not, it indicates errors in the accounting records.
试算平衡表是某一时点所有分类账户余额的清单。借方余额的合计数必须等于贷方余额的合计数。如果不相等，则表明会计记录中存在错误。
Errors that do not affect the trial balance agreement include: errors of omission, commission, principle, original entry, compensating errors, and complete reversal of entries. A suspense account is opened when the trial balance difference cannot be immediately located.
不影响试算平衡表平衡的错误包括：遗漏错误、过账错误、原则性错误、原始分录错误、抵消性错误和完全反转分录。当试算平衡表的差额无法立即查明时，会开立暂记账户。
4. Accruals and Prepayments | 应计与预付款项
Under the accruals concept, expenses and income are recognised in the period to which they relate, not when cash is paid or received. Accrued expenses are amounts owed for expenses already incurred but not yet paid; prepaid expenses are amounts paid in advance for future periods.
根据应计概念，费用和收入确认为其发生的期间，而非现金支付或收取的期间。应计费用是已经发生但尚未支付的金额；预付费用是为未来期间预先支付的金额。
At year-end, adjustments are made: Dr Expense account (to increase expense), Cr Accruals (liability); for prepayments: Dr Prepayments (asset), Cr Expense account (to reduce expense).
年末调整分录为：借记费用账户（增加费用），贷记应计费用（负债）；预付款项：借记预付账款（资产），贷记费用账户（减少费用）。
Accrued income (income earned but not yet received) is debited to accrued income (asset) and credited to income. Prepaid income (received in advance) is debited to income and credited to prepaid income (liability).
应计收入（已赚取但尚未收到）借记应计收入（资产），贷记收入。预收收入（提前收到）借记收入，贷记预收收入（负债）。
5. Depreciation of Non-current Assets | 非流动资产的折旧
Depreciation allocates the cost of a non-current asset over its useful economic life. The two main methods are the straight-line method and the reducing (diminishing) balance method.
折旧将非流动资产在预期可使用经济寿命内分配其成本。两种主要方法是直线法和余额递减法。
Straight-line: (Cost − Residual value) / Useful life
直线法:（成本 − 残值）/ 使用年限
Reducing balance: Net book value × Depreciation rate %
余额递减法: 账面净值 × 折旧率
The annual depreciation charge is recorded: Dr Depreciation expense, Cr Accumulated depreciation (a contra-asset account). In the statement of financial position, non-current assets are reported at cost less accumulated depreciation.
年度折旧费用的记录：借记折旧费用，贷记累积折旧（资产备抵账户）。在财务状况表中，非流动资产按成本减去累积折旧列报。
6. Irrecoverable Debts and Provision for Doubtful Debts | 坏账与坏账准备
An irrecoverable debt is a receivable that is deemed uncollectible. The double entry is: Dr Bad debts expense, Cr Trade receivables (to remove the debtor’s balance).
坏账是指被认为无法收回的应收款项。其分录为：借记坏账费用，贷记应收账款（移除债务人余额）。
A provision (allowance) for doubtful debts is an estimate of future losses from receivables, applying the prudence concept. An increase in provision is debited to expense and credited to Provision for doubtful debts; a decrease is reversed.
坏账准备（坏账备抵）是根据谨慎性概念对来自应收款项的未来损失的估计。准备金增加时，借记费用，贷记坏账准备；减少时做相反分录。
In the statement of financial position, trade receivables are shown net of the provision (Trade receivables − Provision).
在财务状况表中，应收账款按扣除准备金后的净值列示（应收账款 − 坏账准备）。
7. Sole Trader Financial Statements | 个体工商户财务报表
The income statement shows the trading and profit & loss sections: Sales less Sales returns = Net sales; Net sales less Cost of goods sold = Gross profit; Gross profit plus other income less expenses = Profit for the year.
利润表包括购销部分和利润/亏损部分：销售收入减去销货退回等于销售净额；销售净额减去销货成本等于毛利；毛利加上其他收入减去费用等于本年度利润。
The statement of financial position presents assets (non-current and current) and liabilities (current and non-current) and the owner’s equity. The closing capital equals opening capital plus profit less drawings.
财务状况表列示资产（非流动和流动）、负债（流动和非流动）以及所有者权益。期末资本等于期初资本加利润减提款。
Adjustments for accruals, prepayments, depreciation, and bad debts must be incorporated before finalising the statements.
在完成报表之前，必须将应计、预付、折旧和坏账等调整纳入其中。
8. Partnership Accounting: Key Concepts | 合伙会计核心概念
A partnership involves two or more owners. Key features include the partnership agreement (profit-sharing ratios, interest on capital, interest on drawings, salaries, etc.) and the appropriation account.
合伙企业涉及两个或更多所有者。主要特征包括合伙协议（利润分配比例、资本利息、提款利息、合伙人薪酬等）和利润分配账户。
The appropriation account shows how the profit for the year is distributed: first, allocate interest on capital and partners’ salaries (credited to partners’ current accounts); then deduct interest on drawings; the residual profit is shared in the agreed ratio.
利润分配账户显示本年度利润的分配方式：首先分配资本利息和合伙人薪酬（贷记合伙人往来账户）；然后扣除提款利息；剩余利润按约定比例分配。
Goodwill arises when a new partner is admitted or an existing partner retires; revaluation of assets also requires journal entries to partners’ capital accounts.
当新合伙人入伙或现有合伙人退伙时，会产生商誉；资产重估也需要在合伙人资本账户中做相应的日记账分录。
9. Clubs and Societies: Receipts & Payments and Income & Expenditure | 社团与非营利组织会计
Not-for-profit organisations prepare a receipts & payments account (a summary of cash transactions) and an income & expenditure account (on an accruals basis, equivalent to the income statement).
非营利组织编制收支账户（现金交易的汇总）和收入与支出账户（按应计制，相当于利润表）。
The accumulated fund replaces capital; surpluses increase the fund. Subscriptions in advance and in arrears must be adjusted to reflect the correct income for the period.
累积基金代替资本；盈余将增加该基金。必须调整预收和拖欠的会费，以反映当期的正确收入。
Common adjustments include depreciation, accruals, and bar profits from trading activities. The accumulated fund can be derived from the opening statement of assets and liabilities.
常见的调整包括折旧、应计款项以及交易活动的酒吧利润。累积基金可以根据期初资产和负债报表计算得出。
10. Incomplete Records | 不完全记录
Where a full set of double-entry records is unavailable, the accountant must reconstruct missing figures. Typical techniques include the use of control accounts, mark-up/margin to derive purchases or sales, and cash/bank reconciliations.
当缺乏完整的复式记账记录时，会计师必须推导缺失的数字。常用技术包括使用控制账户、利用加成率/毛利率推算采购或销售额，以及现金/银行对账。
The “balancing figure” approach can be used to find opening capital (by preparing a statement of affairs) or to calculate sales or purchases. Margin and mark-up formulas:
“平衡数字”方法可用于计算期初资本（编制资产负债报表）或推算销售额或采购额。毛利率与加成率公式：
Gross profit margin = (Gross profit / Sales) × 100%
毛利利润率 = (毛利 / 销售收入) × 100%
Mark-up = (Gross profit / Cost of sales) × 100%
加成率 = (毛利 / 销售成本) × 100%
11. Cost Classification and Elements of Cost | 成本分类与成本要素
The elements of cost are direct material, direct labour, and direct expenses (prime cost). Production overheads are indirect costs such as factory rent, supervisors’ salaries, and depreciation of plant.
成本要素包括直接材料、直接人工和直接费用（主要成本）。生产间接费用是间接成本，例如厂房租金、管理人员工资和设备折旧。
Cost behaviour is classified as fixed or variable. Total variable costs change with the level of activity; fixed costs remain constant within the relevant range.
成本习性分为固定成本和变动成本。变动成本总额随业务量水平的变化而变化；在相关范围内固定成本保持不变。
Absorption costing allocates all production overheads to cost units, while marginal costing only includes variable production costs. The marginal cost formula is:
吸收成本法将所有生产间接费用分配至成本单元，而边际成本法仅包括变动生产成本。边际成本公式为：
Contribution = Selling price − Variable cost per unit
贡献毛利 = 销售单价 − 单位变动成本
12. Cost-Volume-Profit Analysis | 本量利分析
CVP analysis examines the relationship between costs, sales volume, and profit. The break-even point is the level of sales where total revenue equals total costs (neither profit nor loss).
本量利分析研究成本、销量和利润之间的关系。盈亏平衡点是指总收入等于总成本的销售水平（不亏不盈）。
Break-even point (units) = Fixed costs / Contribution per unit
盈亏平衡点（数量单位）= 固定成本 / 单位贡献毛利
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