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

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

This handbook provides a concise summary of all the essential formulas, theorems, and principles required for the CIE AS Level Accounting (Year 12) syllabus. Use it as a quick-reference tool to reinforce your understanding and ensure you can apply these concepts accurately in your exam.

本手册简要汇总了 CIE AS 阶段会计（Year 12）大纲要求的所有基本公式、定理和原则。可将其用作快速参考工具，以加强理解并确保能在考试中准确运用这些概念。

1. Accounting Equation & Double-Entry Principles | 会计等式与复式记账原则

The accounting equation is the bedrock of double-entry bookkeeping. It states that the total value of a business’s assets is always equal to the sum of its liabilities and equity.

Assets = Liabilities + Equity

会计等式是复式记账的基石。它表明企业资产的总价值总是等于其负债和所有者权益的总和。

资产 = 负债 + 所有者权益

The expanded equation incorporates income, expenses and drawings, showing how profits alter equity:

Assets = Liabilities + Capital + Income − Expenses − Drawings

扩展等式包含了收入、费用和提款，展示了利润如何影响所有者权益：

资产 = 负债 + 资本 + 收入 − 费用 − 提款

For every transaction, the dual effect ensures that total debits equal total credits. This principle is represented as:

Total Debits = Total Credits

每笔交易通过双重影响确保总借项等于总贷项。该原则表示为：

总借项 = 总贷项

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2. Trial Balance & Error Types | 试算表与错误类型

A trial balance is a list of all ledger account balances at a specific date, used to verify that total debits equal total credits. If the totals disagree, there is a bookkeeping error that must be located. However, even a balanced trial balance does not guarantee that the accounts are error-free.

试算表是列示特定日期所有分类账余额的列表，用于验证总借项是否等于总贷项。若双方合计不相等，则存在必须查找的簿记错误。然而，试算表平衡并不能保证账户没有错误。

Errors that do not affect the trial balance agreement include:

• Error of omission – a transaction is completely missed.
• Error of commission – correct amount, correct type of account but wrong personal account.
• Error of principle – a capital item is treated as revenue or vice versa.
• Error of original entry – incorrect amount entered in both accounts.
• Error of reversal – debit and credit entries are posted the wrong way round.
• Compensating error – two separate errors cancel each other out.

不影响试算表平衡的错误包括：

• 漏记错误 – 整笔交易被遗漏。
• 记账错误 – 金额正确、账户类型正确，但记入错误的明细账户。
• 原则性错误 – 资本性支出当作收益性支出处理，或反之。
• 原记错误 – 两个账户均记入错误金额。
• 颠倒错误 – 借贷方向记反。
• 抵消性错误 – 两个独立的错误相互抵消。

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3. Accruals & Prepayments (Adjustments) | 应计与预付（调整）

The accruals concept requires income and expenses to be matched to the period in which they are earned or incurred, not when cash is received or paid. At the year end, adjustments are made for amounts owing or paid in advance.

权责发生制概念要求收入与费用应在其赚取或发生的期间确认，而不是在收付现金时。年末，需要对未付或预付的金额进行调整。

Accrued expense (amount owing): Debit the relevant expense account and credit the accruals ledger account.

应计费用（未付费用）：借记相关费用账户，贷记应计分类账账户。

Prepaid expense (paid in advance): Debit the prepayments asset account and credit the relevant expense account.

预付费用：借记预付款资产账户，贷记相关费用账户。

Accrued income (amount earned but not received): Debit accrued income asset account and credit the relevant income account.

应计收入（已赚取未收到）：借记应计收入资产账户，贷记相关收入账户。

Income received in advance (deferred income): Debit the relevant income account and credit the deferred income liability account.

预收收入（递延收入）：借记相关收入账户，贷记递延收入负债账户。

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4. Depreciation Methods | 折旧方法

Depreciation allocates the cost of a non-current asset over its useful life. The two main methods examined are straight-line and reducing-balance.

折旧将非流动资产的成本在其使用年限内分摊。考试中主要考查两种方法：直线法和余额递减法。

Straight-line method – equal charge each year:

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

直线法 – 每年计提等额折旧：

年折旧额 = (成本 − 残值) / 使用年限

Reducing-balance method – depreciation is calculated as a fixed percentage of the asset’s net book value (cost less accumulated depreciation):

Depreciation Charge = Net Book Value × Depreciation Rate (%)

余额递减法 – 折旧按资产账面净值（成本减累计折旧）的固定百分比计算：

折旧费用 = 账面净值 × 折旧率(%)

The journal entry for the annual depreciation charge: Debit Income Statement (Depreciation Expense), Credit Provision for Depreciation (or Accumulated Depreciation account).

年折旧费的日记账分录：借记损益表（折旧费用），贷记折旧准备（或累计折旧账户）。

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5. Provision for Doubtful Debts | 坏账准备

A provision for doubtful debts is created to recognise that some trade receivables may not be collected. It is usually calculated as a percentage of year-end trade receivables.

坏账准备是为确认部分应收账款可能无法收回而设立的。它通常按年末应收账款的一定百分比计算。

The amount charged to the income statement is the change in the provision:

Change in Provision = (Trade Receivables × Percentage) − Existing Provision Balance

计入损益表的金额是准备的变动额：

准备变动额 = (应收账款 × 百分比) − 现有准备余额

A positive change (increase in provision) is an expense: Debit Income Statement, Credit Provision for Doubtful Debts. A negative change (decrease in provision) reduces expenses: Debit Provision for Doubtful Debts, Credit Income Statement.

正变动（准备增加）为费用：借记损益表，贷记坏账准备。负变动（准备减少）减少费用：借记坏账准备，贷记损益表。

When a debt is proved irrecoverable, it is written off: Debit Bad Debts Expense, Credit Trade Receivables. Any existing provision is then adjusted separately.

当一项债务被证实无法收回时，予以注销：借记坏账费用，贷记应收账款。然后对现有准备进行单独调整。

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6. Inventory Valuation: FIFO & AVCO | 存货估值：先进先出与加权平均法

Inventory must be valued at the lower of cost and net realisable value (NRV). The cost of inventory can be determined using FIFO (First-In, First-Out) or AVCO (Weighted Average Cost).

存货必须按成本与可变现净值孰低（NRV）计价。存货成本可按先进先出法（FIFO）或加权平均法（AVCO）确定。

Cost of sales is computed as:

Cost of Sales = Opening Inventory + Net Purchases − Closing Inventory

销货成本计算如下：

销货成本 = 期初存货 + 净购货 − 期末存货

Net Purchases = Purchases − Purchase Returns + Carriage Inwards (if treated as part of purchase cost).

净购货 = 购货 − 购货退回 + 购货运费（如果视为购货成本的一部分）。

Under FIFO, closing inventory is valued at the most recent purchase prices. Under AVCO, a weighted average cost per unit is calculated after each purchase:

Weighted Average Cost per Unit = Total Cost of Goods Available / Total Units Available

在 FIFO 法下，期末存货按最近的采购价格计价。在 AVCO 法下，每次采购后计算加权平均单位成本：

加权平均单位成本 = 可售商品总成本 / 可售商品总数量

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7. Financial Statements Format | 财务报表格式

The income statement shows the financial performance over a period. The basic structure is:

Revenue − Cost of Sales = Gross Profit

Gross Profit + Other Income − Operating Expenses − Finance Costs = Profit for the Year

损益表反映某一期间的财务业绩。基本结构为：

收入 − 销货成本 = 毛利

毛利 + 其他收入 − 营业费用 − 财务费用 = 年度利润

The statement of financial position (balance sheet) shows assets, liabilities and equity at a specific date. The accounting equation must always balance:

Non‑current Assets + Current Assets = Equity + Non‑current Liabilities + Current Liabilities

财务状况表（资产负债表）反映特定日期的资产、负债和所有者权益。会计等式必须始终平衡：

非流动资产 + 流动资产 = 所有者权益 + 非流动负债 + 流动负债

Typical current assets include inventory, trade receivables, prepayments, and cash. Current liabilities include trade payables, accruals, and short-term borrowings.

典型的流动资产包括存货、应收账款、预付款和现金。流动负债包括应付账款、应计费用和短期借款。

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8. Ratio Analysis | 比率分析

Gross profit margin measures the percentage of revenue retained after paying for cost of sales.

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

毛利率衡量支付销售成本后剩余收入的百分比。

毛利率 = (毛利 / 收入) × 100%

Profit margin (Net Profit Margin) shows the overall profitability after all expenses.

Profit Margin = (Profit for the Year / Revenue) × 100%

净利率显示扣除所有费用后的整体盈利能力。

净利率 = (年度利润 / 收入) × 100%

Return on capital employed (ROCE) evaluates the return generated on the long-term funds invested.

ROCE = (Profit from Operations / Capital Employed) × 100%

投入资本回报率 (RO

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