📚 Year 12 SQA Accounting: Formula & Theorem Quick Reference Handbook | Year 12 SQA 会计：公式定理速查手册
This handbook consolidates the essential formulas, ratios and key principles required for Year 12 SQA Higher Accounting. From the fundamental accounting equation to cash flow adjustments, every crucial calculation is presented in a clear bilingual format. Use it alongside your revision to strengthen your understanding of financial and management accounting topics covered in the SQA syllabus.
本手册系统整理了Year 12 SQA高等会计所需的核心公式、比率与关键定理。从基础会计等式到现金流量调整，每一个重要计算均以清晰的双语形式呈现。搭配复习计划使用，可帮助你巩固SQA课程中涉及的财务会计与管理会计知识。
1. The Accounting Equation | 会计等式
The accounting equation forms the foundation of double‑entry bookkeeping: Assets = Liabilities + Equity. Every transaction affects at least two accounts while maintaining this balance.
会计等式是复式记账的基础：资产 = 负债 + 所有者权益。每笔交易至少影响两个账户，并始终保持该等式平衡。
When income and expenses are introduced, the expanded equation becomes: Assets = Liabilities + Capital + (Revenue – Expenses) – Drawings. This links the income statement to the balance sheet.
引入收入和费用后，扩展等式为：资产 = 负债 + 资本 + (收入 − 费用) − 提款。该等式将利润表与资产负债表联系起来。
A = L + C + (R – E) – D
Understanding this dual effect is essential for preparing accurate financial statements and analysing how profit or drawings alter the owner’s equity during a period.
理解这种双重影响对编制准确的财务报表以及分析利润或提款如何改变当期所有者权益至关重要。
2. Profitability Ratios | 盈利能力比率
Gross Profit Margin = (Gross Profit ÷ Sales) × 100%
毛利率 = (毛利 ÷ 销售收入) × 100%
Gross profit margin measures the percentage of sales revenue that remains after covering the cost of goods sold. A higher margin indicates stronger pricing power or more efficient production.
毛利率衡量扣除销售成本后剩余的销售收入百分比。较高的毛利率意味着更强的定价能力或更高的生产效率。
Net Profit Margin = (Net Profit before Interest and Tax ÷ Sales) × 100%
净利润率 = (息税前净利润 ÷ 销售收入) × 100%
Net profit margin reflects overall profitability after all operating expenses. It is a key indicator of how well a business controls its overheads.
净利润率反映扣除所有运营费用后的整体盈利能力，是衡量企业管理费用控制水平的关键指标。
Return on Capital Employed (ROCE) = (Profit before Interest and Tax ÷ Capital Employed) × 100%
已动用资本回报率 = (息税前利润 ÷ 已动用资本) × 100%
Capital employed is usually defined as total equity plus long‑term liabilities, or total assets minus current liabilities. ROCE shows how effectively a company generates profit from its long‑term funding.
已动用资本通常定义为总权益加长期负债，或总资产减去流动负债。ROCE 表示企业利用长期资金创造利润的效率。
Return on Equity (ROE) = (Net Profit after Tax ÷ Equity) × 100%
净资产收益率 = (税后净利润 ÷ 所有者权益) × 100%
ROE indicates the return generated on shareholders’ funds. It is widely used by investors to compare profitability across companies.
ROE 表明股东资金的回报水平，广泛用于投资者之间的盈利能力比较。
3. Liquidity Ratios | 流动性比率
Current Ratio = Current Assets ÷ Current Liabilities
流动比率 = 流动资产 ÷ 流动负债
The current ratio measures a firm’s ability to meet short‑term obligations with its short‑term assets. A ratio between 1.5 and 2 is generally considered healthy for most industries.
流动比率衡量企业用短期资产偿还短期债务的能力。通常认为 1.5 至 2 之间的比率对多数行业而言是健康的。
Quick Ratio (Acid‑Test Ratio) = (Current Assets – Inventory) ÷ Current Liabilities
速动比率（酸性测试比率）= (流动资产 − 存货) ÷ 流动负债
The quick ratio excludes inventory because it may not be easily convertible into cash. A ratio of 1:1 or above often indicates satisfactory immediate liquidity.
速动比率剔除存货，因为存货不一定能快速变现。比率达到 1:1 或以上通常表明即时流动性充足。
Both ratios should be interpreted alongside the nature of the business and seasonal fluctuations. A very high current ratio may also suggest inefficient use of working capital.
这两个比率应结合企业性质和季节性波动进行分析。过高的流动比率也可能表明营运资金的利用效率不高。
4. Efficiency & Activity Ratios | 效率与营运比率
Inventory Turnover = Cost of Goods Sold ÷ Average Inventory
存货周转率 = 销售成本 ÷ 平均存货
This shows how many times inventory is sold and replaced over a period. A higher turnover indicates efficient stock management, though excessively high turnover may lead to stock‑out risks.
该比率反映存货在一定期间内被销售和更新的次数。周转次数高表明存货管理高效，但过高也可能带来缺货风险。
Trade Receivables Days = (Trade Receivables ÷ Credit Sales) × 365
应收账款周转天数 = (应收账款 ÷ 赊销收入) × 365
It measures the average number of days customers take to pay. A lower figure suggests effective credit control.
该指标衡量客户平均付款天数。数值越低，表明信用控制越有效。
Trade Payables Days = (Trade Payables ÷ Credit Purchases) × 365
应付账款周转天数 = (应付账款 ÷ 赊购额) × 365
This reveals how long the business takes to settle its supplier invoices. Extending payables days can improve cash flow but may damage supplier relationships.
它反映企业支付供应商发票的平均时间。延长付款天数可改善现金流，但可能损害供应商关系。
Asset Turnover = Sales ÷ Net Assets (or Capital Employed)
资产周转率 = 销售收入 ÷ 净资产（或已动用资本）
Asset turnover evaluates how efficiently a business uses its total assets to generate sales. A higher ratio indicates more effective asset utilisation.
资产周转率评价企业利用总资产创造销售的效率。比率越高，资产利用效果越好。
5. Financial Gearing & Investor Ratios | 财务杠杆与投资者比率
Gearing (Debt‑to‑Equity) Ratio = [Long‑term Debt ÷ (Long‑term Debt + Equity)] × 100%
杠杆比率（资产负债率）= [长期债务 ÷ (长期债务 + 所有者权益)] × 100%
Gearing shows the proportion of a company’s capital that comes from borrowings. A gearing ratio above 50% is often regarded as high risk, although acceptable levels vary by industry.
杠杆比率显示企业资本中来自借款的比例。通常杠杆比率高于 50% 被视为高风险，但可接受水平因行业而异。
Interest Cover = Profit before Interest and Tax ÷ Interest Expense
利息保障倍数 = 息税前利润 ÷ 利息支出
Interest cover indicates how easily a business can pay interest on outstanding debt. A cover of less than 2 may be a warning sign.
利息保障倍数反映企业偿还贷款利息的能力。保障倍数低于 2 可能是一个警示信号。
Earnings per Share (EPS) = (Net Profit – Preference Dividends) ÷ Number of Ordinary Shares
每股收益 = (净利润 − 优先股股息) ÷ 普通股股数
Price/Earnings (P/E) Ratio = Market Price per Share ÷ EPS
市盈率 = 每股市价 ÷ 每股收益
Dividend Yield = (Dividend per Share ÷ Market Price per Share) × 100%
股息率 = (每股股息 ÷ 每股市价) × 100%
Dividend Cover = Profit after Tax and Preference Dividends ÷ Ordinary Dividends
股息保障倍数 = (税后利润 − 优先股股息) ÷ 普通股股息
These investor ratios help shareholders assess the return on their investment and the sustainability of dividend payments.
这些投资者比率有助于股东评估投资回报和股息支付的可持续性。
6. Inventory Valuation Methods | 存货估值方法
First‑In, First‑Out (FIFO): Assumes the oldest inventory is sold first. In times of rising prices, FIFO gives a lower cost of goods sold and a higher closing inventory value.
先进先出法：假设最早购入的存货最先售出。在物价上涨时期，先进先出法下销售成本较低，期末存货价值较高。
Last‑In, First‑Out (LIFO): Assumes the newest inventory is sold first. LIFO typically results in a higher cost of sales during inflationary periods, reducing reported profit.
后进先出法：假设最新购入的存货最先售出。通货膨胀期间，后进先出法通常导致较高的销售成本，从而减低报告利润。
Weighted Average Cost (AVCO): A new average cost is calculated after each purchase. The formula is Weighted Average Cost per Unit = Total Cost of Goods Available for Sale ÷ Total Units Available.
加权平均法：每次购入后重新计算平均成本。公式为：每单位加权平均成本 = 可供销售商品总成本 ÷ 可供销售商品总数量。
Closing inventory is then valued at this average cost, and cost of sales is determined by deducting closing inventory from the cost of goods available for sale.
期末存货按此平均成本计价，销售成本则为可供销售商品总成本减去期末存货的价值。
Selecting the appropriate method affects gross profit, tax liability, and balance sheet values, so consistency and compliance with accounting standards are essential.
选择适当的存货估值方法会影响毛利、税负和资产负债表价值，因此保持一致性并符合会计准则至关重要。
7. Depreciation Methods | 折旧方法
Straight‑Line Depreciation: Annual Depreciation = (Cost – Residual Value) ÷ Useful Life
直线法折旧：年折旧额 = (成本 − 残值) ÷ 使用年限
This method spreads the depreciable amount evenly over the asset’s useful life. It is simple and commonly used for assets that provide equal benefit each year.
该方法将应折旧金额在使用年限内平均分摊，简单易行，适用于每年提供均等效益的资产。
Reducing Balance Method: Depreciation Expense = Net Book Value at Start of Year × Depreciation Rate
余额递减法：折旧费 = 年初账面净值 × 折旧率
A constant percentage is applied to the reducing net book value, producing higher depreciation charges in the early years. This better reflects the pattern of economic benefits for assets like vehicles and IT equipment.
用固定百分率乘以逐年递减的账面净值，导致早期折旧费用较高。这更贴近车辆、IT设备等资产的经济利益消耗模式。
When calculating depreciation, the accumulated depreciation account reduces the asset’s carrying amount on the statement of financial position.
计算折旧时，累计折旧账户会减少资产负债表上资产的账面价值。
8. Marginal Costing & Break‑even Analysis | 边际成本与盈亏平衡分析
Contribution = Sales – Total Variable Costs
贡献毛利 = 销售收入 − 总变动成本
Contribution per Unit = Selling Price per Unit – Variable Cost per Unit
单位贡献毛利 = 单位售价 − 单位变动成本
Contribution contributes to covering fixed costs and then generating profit. It is the cornerstone of short‑term decision‑making.
贡献毛利首先用于补偿固定成本，此后形成利润。它是短期决策的基石。
Break‑even Point (units) = Total Fixed Costs ÷ Contribution per Unit
盈亏平衡点（数量）= 总固定成本 ÷ 单位贡献毛利
Break‑even Point (sales value) = Total Fixed Costs ÷ Contribution to Sales Ratio, where C/S Ratio = Contribution per Unit ÷ Selling Price per Unit.
盈亏平衡点（金额）= 总固定成本 ÷ 贡献毛利率，其中贡献毛利率 = 单位贡献毛利 ÷ 单位售价。
The break‑even point is the level of activity where total revenue equals total costs (fixed plus variable). No profit or loss is made.
盈亏平衡点是指总收入等于总成本（固定成本加变动成本）的业务量水平，此时既无利润也无亏损。
Margin of Safety = Expected Sales – Break‑even Sales (in
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