📚 Year 13 AQA Accounting Formula & Theorem Quick Reference Handbook | Year 13 AQA 会计公式定理速查手册
This handbook brings together the essential formulas, ratios and decision-making tools required for the Year 13 AQA Accounting specification. Each entry is presented with a clear definition, the formula itself, and a concise commentary on its interpretation. Use it to build confidence when analysing financial statements, evaluating investment projects, preparing budgets and understanding cost behaviour.
本手册汇集了 Year 13 AQA 会计课程所需的所有核心公式、比率与决策工具。每个条目都给出了清晰的定义、公式以及简要的解读说明，帮助你在分析财务报表、评估投资项目、编制预算以及理解成本性态时更加得心应手。
1. Profitability Ratios | 盈利能力比率
Gross Profit Margin = (Gross Profit ÷ Revenue) × 100%
This measures the percentage of revenue remaining after deducting the direct cost of goods sold. A higher margin often indicates strong pricing power or effective cost control at the production stage.
该比率反映销售收入在扣除直接销售成本后剩余的百分比。较高的毛利率通常意味着企业具备较强的定价能力或在生产环节实施了有效的成本控制。
Operating Profit Margin = (Operating Profit ÷ Revenue) × 100%
It shows how much operating profit is generated from each pound of revenue after covering both direct costs and operating expenses. It is a key indicator of operational efficiency.
它显示每 1 英镑销售收入在覆盖直接成本和营业费用后能够产生多少营业利润，是衡量运营效率的关键指标。
Return on Capital Employed (ROCE) = (Operating Profit ÷ Capital Employed) × 100%
ROCE assesses how effectively a business uses its long-term funds. Capital employed is usually total equity plus non-current liabilities, or total assets minus current liabilities.
ROCE 评估企业运用长期资金的有效性。资本占用通常等于总权益加非流动负债，或者总资产减去流动负债。
Return on Equity (ROE) = (Profit for the Year ÷ Total Equity) × 100%
This ratio reveals the return generated for shareholders’ funds. It is widely used to compare profitability across companies of different sizes.
该比率反映股东资金所获得的回报，广泛用于比较不同规模企业的盈利能力。
2. Liquidity Ratios | 流动性比率
Current Ratio = Current Assets ÷ Current Liabilities
It indicates a company’s ability to meet its short-term obligations. A ratio of approximately 1.5:1 to 2:1 is often regarded as healthy, though this varies by industry.
它反映企业偿还短期债务的能力。通常认为 1.5:1 至 2:1 的比率比较健康，但会因行业不同而有所变化。
Acid Test (Quick) Ratio = (Current Assets − Inventories) ÷ Current Liabilities
By excluding inventory, this stricter test focuses on the most liquid assets. A ratio of 1:1 is generally acceptable for many businesses.
剔除存货后，这一更严格的测试聚焦于最具流动性的资产。对许多企业而言，1:1 的比率通常是可以接受的。
3. Efficiency Ratios | 效率比率
Inventory Turnover (times) = Cost of Sales ÷ Average Inventory
A higher turnover implies that inventory is sold quickly, reducing holding costs and obsolescence risk. The result can also be expressed in days: (Average Inventory ÷ Cost of Sales) × 365.
较高的周转次数意味着存货销售迅速，降低了持有成本和过时风险。该结果也可转换为天数：(平均存货 ÷ 销售成本) × 365。
Trade Receivables Collection Period = (Trade Receivables ÷ Credit Sales) × 365 days
This shows the average number of days customers take to pay. A period significantly longer than offered credit terms may indicate poor credit control.
它显示客户付款的平均天数。若回款期远长于授予的信用期，可能表明信用控制不力。
Trade Payables Payment Period = (Trade Payables ÷ Credit Purchases) × 365 days
This reveals how long, on average, a business takes to pay its suppliers. Stretching this period excessively can strain supplier relationships.
它揭示企业平均需要多长时间支付供应商货款。过分拉长付款期可能恶化供应商关系。
Asset Turnover = Revenue ÷ Total Assets (or Capital Employed)
This ratio measures how efficiently assets are used to generate sales. A higher figure indicates more intensive use of the asset base.
该比率衡量资产产生销售收入的效率。数值越高，说明资产利用越充分。
4. Gearing and Investment Ratios | 杠杆比率与投资比率
Gearing Ratio = (Non-current Liabilities ÷ Capital Employed) × 100%
Alternatively, debt-to-equity ratio = Non-current Liabilities ÷ Total Equity. High gearing means a business relies heavily on debt, which amplifies both returns and risk.
也可以使用债务权益比 = 非流动负债 ÷ 总权益。高杠杆意味着企业严重依赖债务融资，这在放大回报的同时也放大了风险。
Interest Cover = Operating Profit ÷ Finance Costs
This indicates how many times the operating profit covers the interest charges. A low cover signals vulnerability to rising interest rates or falling profits.
它表示营业利润覆盖利息费用的倍数。倍数过低表明企业易受到利率上升或利润下滑的冲击。
Earnings per Share (EPS) = (Profit after Tax − Preference Dividends) ÷ Weighted Average Number of Ordinary Shares
EPS shows the amount of profit attributable to each ordinary share. It is a key input for the price-earnings ratio.
EPS 显示归属于每股普通股的利润额，是计算市盈率的关键数据。
Price-Earnings (P/E) Ratio = Market Price per Share ÷ Earnings per Share
It measures how much investors are willing to pay for each pound of earnings. A high P/E may reflect growth expectations, while a low P/E could indicate under-valuation or risk.
它衡量投资者愿意为每 1 英镑利润支付的价格。高 P/E 可能反映增长预期，而低 P/E 可能意味着低估或风险。
5. Investment Appraisal: Payback Period | 投资评估：回收期法
Payback Period = The length of time required for cumulative net cash inflows to equal the initial investment. When cash flows are uniform: Payback = Initial Investment ÷ Annual Net Cash Flow.
回收期 = 累计净现金流入等于初始投资额所需要的时间。当现金流量均匀时：回收期 = 初始投资额 ÷ 年净现金流量。
Payback is simple and highlights liquidity risk, but it ignores the time value of money and cash flows after the payback point. Managers often use it as a first screening tool.
回收期法简单明了，突出了流动性风险，但它忽略了货币时间价值和回收期之后的现金流量。管理者常将其用作初步筛选工具。
6. Investment Appraisal: Accounting Rate of Return (ARR) | 投资评估：会计收益率法
ARR = (Average Annual Profit ÷ Average Investment) × 100%
Average annual profit is the total expected profit over the project life divided by the number of years. Average investment is often (Initial Investment + Scrap Value) ÷ 2.
平均年利润是项目期内的预期总利润除以年限。平均投资额通常取（初始投资 + 残值）÷ 2。
ARR uses accounting profit rather than cash flow, making it familiar to stakeholders. However, like payback, it disregards the time value of money.
ARR 使用会计利润而非现金流量，因此易于被利益相关方理解。但与回收期法一样，它忽略了货币时间价值。
7. Investment Appraisal: Net Present Value (NPV) | 投资评估：净现值法
NPV = Σ [Net Cash Flowₙ ÷ (1 + r)ⁿ] − Initial Investment
where r = discount rate, n = year. A positive NPV indicates that the project is expected to increase shareholder wealth. It fully accounts for the time value of money and all relevant cash flows.
其中 r = 贴现率，n = 年份。正 NPV 表示项目预计能增加股东财富。该方法全面考虑了货币时间价值和所有相关现金流量。
Discount factors are taken from present value tables or calculated as 1 ÷ (1 + r)ⁿ. Sensitivity analysis can be performed by altering key variables and observing the impact on NPV.
贴现因子可从现值表中查阅，或按 1 ÷ (1 + r)ⁿ 计算。可以通过改变关键变量并观察对 NPV 的影响来进行敏感性分析。
8. Investment Appraisal: Internal Rate of Return (IRR) | 投资评估：内部收益率
IRR is the discount rate at which NPV equals zero. It is found through interpolation: IRR = L + [NPVₗ ÷ (NPVₗ − NPVₕ)] × (H − L), where L = lower discount rate, H = higher discount rate, NPVₗ = NPV at L, NPVₕ = NPV at H.
IRR 是使净现值为零的贴现率。通过线性插值法求得：IRR = L + [NPVₗ ÷ (NPVₗ – NPVₕ)] × (H – L)，其中 L 为较低贴现率，H 为较高贴现率，NPVₗ 为 L 时的 NPV，NPVₕ 为 H 时的 NPV。
If the IRR exceeds the company’s cost of capital, the project is considered acceptable. It provides a percentage return that is easy to compare with borrowing rates, though it can give multiple results for non-conventional cash flows.
如果 IRR 高于企业的资本成本，项目被认为是可接受的。它给出的回报率便于与借款利率比较，但对于非传统现金流量可能会产生多个结果。
9. Standard Costing and Variances | 标准成本核算与差异分析
Direct Material Price Variance = (Standard Price − Actual Price) × Actual Quantity Purchased
直接材料价格差异 = (标准价格 − 实际价格) × 实际采购量
Direct Material Usage Variance = (Standard Quantity for Actual Output − Actual Quantity Used) × Standard Price
直接材料用量差异 = (实际产量下的标准用量 − 实际用量) × 标准价格
Direct Labour Rate Variance = (Standard Rate per Hour − Actual Rate) × Actual Hours Worked
直接人工工资率差异 = (标准小时工资率 − 实际工资率) × 实际工时
Direct Labour Efficiency Variance = (Standard Hours for Actual Output − Actual Hours) × Standard Rate
直接人工效率差异 = (实际产量下的标准工时 − 实际工时) × 标准工资率
Variable Overhead Variances follow the same logic: expenditure variance and efficiency variance. Fixed overhead variances include the fixed overhead expenditure variance and, where absorption costing is used, the volume variance.
变动间接费用差异遵循相同逻辑，分为支出差异和效率差异。固定间接费用差异包括固定间接费用支出差异，若采用吸收成本法，还包括产量差异。
All variances should be investigated if they are material. Favourable variances may be as worthy of investigation as adverse ones, because they could signal outdated standards or quality shortcuts.
所有重大差异都应进行调查。有利差异与不利差异同样值得关注，因为它们可能表明标准已经过时或存在偷工减料的行为。
10. Marginal Costing and Break-even | 边际成本法与盈亏平衡
Contribution per Unit = Selling Price − Variable Cost per Unit
单位边际贡献 = 销售价格 − 单位变动成本
Break-even Point (units) = Total Fixed Costs ÷ Contribution per Unit
盈亏平衡点（数量） = 总固定成本 ÷ 单位边际贡献
Break-even Revenue = Break-even Units × Selling Price, or Total Fixed Costs ÷ Contribution to Sales (C/S) Ratio, where C/S Ratio = (Contribution ÷ Sales) × 100%.
盈亏平衡销售额 = 盈亏平衡数量 × 销售价格，或 总固定成本 ÷ 边际贡献率。边际贡献率 = (边际贡献 ÷ 销售额) × 100%。
Margin of Safety = Actual Output − Break-even Output (units, or as a percentage of actual output). It indicates the cushion before losses are incurred.
安全边际 = 实际产量 − 盈亏平衡产量（单位，或以实际产量的百分比表示）。它表明发生亏损之前的缓冲空间。
Marginal costing is used to support short-term decisions such as make-or-buy, special order acceptance and optimum use of scarce resources (key factor analysis).
边际成本法用于支持短期决策，例如自制或外购、是否接受特殊订单以及稀缺资源的最优利用（关键因素分析）。
11. Budgeting and Cash Flow Forecasts | 预算编制与现金流量预测
A cash budget forecasts cash inflows and outflows over a period. The closing balance for one month becomes the opening balance for the next. Key figures include receipts from customers, payments to suppliers, wages, and capital expenditures.
现金预算预测一段时期内的现金流入与流出。某月的期末余额会成为下月的期初余额。关键数据包括客户回款、供应商付款、工资和资本支出。
Budgetary control involves comparing actual results with flexed or fixed budgets. A flexible budget adjusts original budgeted costs and revenues to the actual level of activity, enabling meaningful variance analysis.
预算控制涉及将实际结果与弹性或固定预算进行比较。弹性预算根据实际业务量调整原始预算的成本和收入，从而使差异分析更具意义。
12. Statement of Cash Flows (IAS 7) & Company Accounts | 现金流量表 (IAS 7) 与公司报表
The statement is divided into operating, investing and financing activities. Net cash flow from operations can be calculated using the indirect method: Profit before tax + Depreciation − Profit on disposal + Increase in trade payables − Increase in trade receivables − Increase in inventory (adjust for other items as appropriate).
该报表分为经营活动、投资活动和融资活动。 经营活动净现金流量可采用间接法计算：税前利润 + 折旧 – 处置收益 + 应付账款增加 – 应收账款增加 – 存货增加（适当调整其他项目）。
Limited companies must prepare financial statements in accordance with IAS 1 and IAS 7. Key items include the treatment of dividends (deducted in the statement of changes in equity, shown within financing in cash flows) and the distinction between share capital and reserves.
有限责任公司须按照 IAS 1 和 IAS 7 编制财务报表。关键事项包括股利的处理（在权益变动表中扣除，在现金流量表中列于融资活动），以及股本与储备的区分。
When preparing income statements from incomplete records, use the accounting equation: Closing Net Assets = Opening Net Assets + Capital Introduced + Profit − Drawings. Mark-up and margin relationships are also vital to reconstruct missing sales or cost of sales figures.
根据不完整记录编制利润表时，运用会计恒等式：期末净资产 = 期初净资产 + 投入资本 + 利润 – 提款。加成率与毛利率之间的关系对于推算遗失的收入或销售成本数据至关重要。
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