Year 12 OCR Accounting: Formula & Theorem Quick Reference Guide | Year 12 OCR 会计：公式定理速查手册

📚 Year 12 OCR Accounting: Formula & Theorem Quick Reference Guide | Year 12 OCR 会计：公式定理速查手册

This quick reference handbook compiles the essential accounting formulae, ratios, and fundamental theorems required for the Year 12 OCR Accounting syllabus. Use this guide to review core calculations, understand key concepts and boost your confidence before exams.

本速查手册汇编了 Year 12 OCR 会计课程所需的必备会计公式、比率和基本定理。请使用本指南复习核心计算，理解关键概念，提升考试信心。

1. The Accounting Equation | 基本会计等式

Assets = Liabilities + Equity. The accounting equation is the foundation of the double-entry system. Every business transaction affects at least two accounts to keep this equation in balance.

资产 = 负债 + 权益。会计等式是复式记账系统的基础。每笔商业交易都至少影响两个账户，以保持等式平衡。

The expanded equation: Assets = Liabilities + (Capital introduced – Drawings + Profit) or more precisely: Assets = Liabilities + Capital + (Revenue – Expenses – Drawings). This shows how profits and drawings impact equity.

扩展等式：资产 = 负债 +（投入资本 – 提款 + 利润），更精确为：资产 = 负债 + 资本 +（收入 – 费用 – 提款）。它表明了利润和提款如何影响权益。

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2. Profit Calculations | 利润计算

Gross Profit = Sales Revenue – Cost of Goods Sold

Gross profit represents the profit a business makes after deducting the direct costs of producing goods or services sold.

毛利表示企业扣除所售商品或服务的直接成本后获得的利润。

Cost of Goods Sold (COGS) = Opening Inventory + Purchases – Closing Inventory

COGS is calculated by adding purchases to opening inventory and subtracting the unsold inventory at the end of the period.

销售成本的计算方式为期初存货加购货减去期末未售存货。

Net Profit = Gross Profit – Expenses + Other Income

Net profit is the final profit after all operating expenses, such as rent, salaries, and depreciation, are deducted and any other income is added.

净利润是扣除所有运营费用（如租金、工资和折旧）并加上其他收入后的最终利润。

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3. Profitability Ratios | 盈利能力比率

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

This margin indicates how efficiently a business controls its production costs. A higher margin suggests better cost control or strong pricing power.

该利润率反映企业控制生产成本的效率。较高的毛利率表明成本控制更好或定价能力强。

Net Profit Margin = (Net Profit ÷ Revenue) × 100%

This ratio shows the percentage of revenue left after all expenses are paid. It is a key indicator of overall profitability.

此比率显示扣除所有费用后的收入占比，是整体盈利能力的关键指标。

Mark-up = (Gross Profit ÷ Cost of Goods Sold) × 100%

Mark-up expresses gross profit as a percentage of cost, often used in pricing decisions.

加成率将毛利表示为成本的百分比，常用于定价决策。

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4. Liquidity Ratios | 流动性比率

Current Ratio = Current Assets ÷ Current Liabilities

Also expressed as a ratio (e.g., 1.5:1), this measures a firm’s ability to cover short-term obligations with its short-term assets. A ratio below 1 may signal liquidity problems.

也以比值形式表示（如 1.5:1），衡量企业用短期资产偿还短期债务的能力。比率低于 1 可能预示流动性问题。

Acid Test (Quick) Ratio = (Current Assets – Inventory) ÷ Current Liabilities

The quick ratio excludes inventory, which may not be quickly convertible to cash, providing a stricter test of immediate liquidity.

速动比率排除存货（因其不能快速变现），对即时流动性进行更严格的检验。

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5. Efficiency Ratios | 效率比率

Inventory Turnover (times) = Cost of Goods Sold ÷ Average Inventory

Where Average Inventory = (Opening Inventory + Closing Inventory) ÷ 2. This shows how many times inventory is sold and replaced over a period. A higher turnover indicates efficient inventory management.

平均存货 =（期初存货 + 期末存货）÷ 2。该指标显示存货在一定期间内的周转次数。周转率越高，表明存货管理越高效。

Trade Receivable Days = (Trade Receivables ÷ Credit Sales) × 365

This measures the average number of days it takes for customers to pay. A lower number suggests better credit control.

衡量客户支付款项的平均天数。天数越低，表明信贷控制越好。

Trade Payable Days = (Trade Payables ÷ Credit Purchases) × 365

This indicates how long a business takes, on average, to pay its suppliers. A longer period may benefit cash flow but could harm supplier relationships.

表明企业平均多长时间支付供应商款项。较长的付款期可能有利于现金流，但可能损害供应商关系。

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6. Return on Capital Employed (ROCE) | 资本回报率 (ROCE)

ROCE = (Net Profit before Interest and Tax ÷ Capital Employed) × 100%

Capital employed is typically Total Assets – Current Liabilities, or Equity + Non-current Liabilities. ROCE measures how effectively a business uses its long-term funding to generate profit. A high ROCE indicates efficient use of capital.

资本运用额通常为总资产减流动负债，或权益加非流动负债。ROCE 衡量企业运用长期资金创造利润的效率。高 ROCE 表示资本使用高效。

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7. Depreciation Methods | 折旧方法

Straight Line Method:

直线法：

Depreciation Expense per annum = (Cost – Residual Value) ÷ Useful Life

The same amount of depreciation is charged each year. It assumes the asset provides equal benefit over its life.

每年计提相同金额的折旧。假设资产在其使用年限内提供均等效益。

Reducing Balance Method:

余额递减法：

Depreciation Expense = Net Book Value at Start of Year × Depreciation Rate (%)

A fixed percentage is applied to the reducing net book value, resulting in higher depreciation charges in early years. This reflects assets that lose value more quickly initially.

对递减的账面净值应用固定百分比，导致早期折旧费用较高。这反映了初期价值损失较快的资产。

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8. Bad Debts and Provision for Doubtful Debts | 坏账与呆账准备

Bad debts are trade receivables confirmed as irrecoverable and are written off as an expense in the income statement.

坏账是已确认无法收回的应收账款，作为费用在利润表中注销。

A provision for doubtful debts is an estimate of future uncollectible amounts, created using a percentage of trade receivables or an aging analysis. It follows the prudence concept.

呆账准备是对未来无法收回款项的估计，按应收账款百分比或账龄分析计提，遵循谨慎性原则。

Increase in Provision = New Provision – Old Provision

Only the increase or decrease in the provision is charged to the income statement, affecting net profit.

只有准备金的增加或减少额计入利润表，影响净利润。

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9. Inventory Valuation | 存货估值

Inventory must be valued at the lower of cost and net realisable value (NRV) per IAS 2, to avoid overstating assets.

根据国际会计准则第2号，存货须按成本与可变现净值孰低法计价，以避免资产高估。

First-In, First-Out (FIFO): Assumes the oldest inventory items are sold first. In times of rising prices, closing inventory is valued at more recent, higher costs, increasing reported profit.

先进先出法 (FIFO)：假设最早购入的存货最先售出。在物价上涨时，期末存货按近期较高的成本计价，从而增加报告利润。

Average Cost (AVCO): Cost of goods sold and closing inventory are based on the weighted average unit cost. It smooths out price fluctuations.

平均成本法 (AVCO)：销售成本和期末存货均按加权平均单位成本计算，可平滑价格波动影响。

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10. Key Accounting Concepts and Theorems | 关键会计概念与定理

Going Concern: Financial statements are prepared assuming the business will continue operating for the foreseeable future. This justifies valuing assets at historical cost rather than break-up value.

持续经营：编制财务报表时假设企业在可预见的未来持续经营。这使资产以历史成本而非清算价值计价具有合理性。

Accruals (Matching) Concept: Revenue and expenses are recognised when earned or incurred, not when cash is received or paid. This ensures profit reflects the period’s net economic benefits.

权责发生制（配比概念）：收入和

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