📚 Year 13 CCEA Accounting: Formula & Theorem Quick Reference Handbook | Year 13 CCEA 会计：公式定理速查手册
This quick reference handbook covers the essential formulas, theorems and key concepts required for the Year 13 CCEA A2 Accounting syllabus. It is designed for fast revision, helping you master financial accounting ratios, management accounting techniques, budgeting variances and investment appraisal. Use it alongside past papers to lock in the calculations before the exam.
本速查手册涵盖了 Year 13 CCEA A2 会计课程所需的核心公式、定理和关键概念，旨在帮助你快速复习，掌握财务会计比率、管理会计技术、预算差异分析和投资评估。请结合历年真题使用，在考前牢固掌握各类计算。
1. Profitability Ratios | 盈利能力比率
Gross profit margin evaluates how efficiently a business converts revenue into gross profit. A high margin indicates strong pricing power or effective cost control of direct inputs.
毛利率衡量企业将营业收入转化为毛利的效率。高毛利率表明较强的定价能力或直接投入成本控制得当。
Gross Profit Margin = (Gross Profit ÷ Revenue) × 100%
Operating profit margin (also called net profit margin before interest and tax) shows the percentage of revenue that remains after all operating expenses are deducted. It is a core measure of business performance before financing costs.
营业利润率（也称息税前净利率）反映扣除所有营业费用后营业收入剩余的百分比，是融资成本前衡量企业业绩的核心指标。
Operating Profit Margin = (Profit before Interest and Tax ÷ Revenue) × 100%
Return on capital employed (ROCE) indicates the profitability of the total long-term funds invested in the business. Capital employed is usually equity plus non-current liabilities.
已动用资本回报率（ROCE）表明投入到企业的长期资金总额的盈利能力。已动用资本通常为权益加非流动负债。
ROCE = (Profit before Interest and Tax ÷ Capital Employed) × 100%
Return on equity (ROE) gives the return attributable to ordinary shareholders. It is crucial for existing and potential equity investors.
股权回报率（ROE）给出归属于普通股股东的收益，对现有及潜在权益投资者至关重要。
ROE = (Profit after Tax – Preference Dividends) ÷ Ordinary Shareholders’ Equity × 100%
2. Liquidity Ratios | 流动性比率
The current ratio measures the ability of a business to cover its short-term liabilities with its short-term assets. A ratio above 1 is generally acceptable, but the ideal level varies by industry.
流动比率衡量企业用短期资产偿付短期负债的能力。比率高于 1 通常可接受，但理想水平因行业而异。
Current Ratio = Current Assets ÷ Current Liabilities
The acid test (quick) ratio excludes inventories from current assets, offering a stricter test of immediate liquidity. Stock is removed because it may not be rapidly convertible to cash.
酸性测试（速动）比率将存货从流动资产中剔除，提供了对即时流动性的更严格检验。剔除存货是因为它可能无法迅速变现。
Acid Test Ratio = (Current Assets – Inventories) ÷ Current Liabilities
3. Efficiency Ratios | 营运效率比率
Inventory turnover shows how many times inventory is sold and replaced during the year. A higher turnover implies efficient stock management, while a low figure may reveal obsolete or slow-moving stock.
存货周转率显示存货在年内销售和补货的次数。高周转意味着库存管理高效，而低数字可能揭示过时或滞销存货。
Inventory Turnover (times) = Cost of Sales ÷ Average Inventories
The equivalent holding period in days reveals the average time goods are held before sale. It is particularly useful for comparing businesses of different sizes.
等价的存货持有天数揭示了商品在售出前的平均持有时间。对于比较不同规模的企业尤其有用。
Inventory Holding Period (days) = (Average Inventories ÷ Cost of Sales) × 365
Trade receivable days measure how efficiently credit sales are converted into cash. An increasing trend may indicate poor credit control or struggling customers.
应收账款周转天数衡量赊销转化为现金的效率。上升趋势可能表明信用控制不佳或客户陷入困境。
Receivable Days = (Trade Receivables ÷ Credit Sales) × 365
Trade payable days measure the average time taken to pay suppliers. Stretching payables improves cash flow but can damage supplier relationships.
应付账款周转天数衡量支付供应商款项的平均时间。延长应付天数可改善现金流，但可能损害供应商关系。
Payable Days = (Trade Payables ÷ Credit Purchases) × 365
Asset turnover assesses how many pounds of sales are generated from each pound of capital employed. A higher ratio points to more efficient use of assets.
资产周转率评估每英镑已动用资本能产生多少英镑的销售收入。比率越高，资产使用越有效率。
Asset Turnover = Revenue ÷ Capital Employed
4. Investment Ratios | 投资比率
Earnings per share (EPS) shows the amount of profit earned for each ordinary share in issue. It is a key driver of share price and dividend decisions.
每股收益（EPS）显示每发行在外的普通股所赚取的利润，是股价和股息决策的关键驱动力。
EPS = (Profit after Tax – Preference Dividends) ÷ Weighted Average Number of Ordinary Shares
The price/earnings (P/E) ratio links the market price of a share to its earnings, reflecting investor confidence. A high P/E suggests growth expectations.
市盈率（P/E）将股票市价与其收益联系起来，反映投资者信心。高市盈率意味着增长预期。
P/E Ratio = Market Price per Share ÷ Earnings per Share
Dividend yield expresses the annual dividend as a percentage of the share price, indicating the income return to shareholders.
股息率将年度股息表示为股价的百分比，表明股东的收益回报。
Dividend Yield = (Dividend per Share ÷ Market Price per Share) × 100%
Dividend cover tells how many times the current year’s profit could pay the ordinary dividend. A high cover implies retention for growth.
股息保障倍数表示当年利润能支付多少倍的普通股股利。高倍数意味着企业将利润留存用于发展。
Dividend Cover = Profit after Tax ÷ Total Ordinary Dividends
5. Inventory Costing & Valuation Formulas | 存货成本与计价公式
The cost of sales is a fundamental calculation linking opening inventory, purchases and closing inventory. It feeds directly into the income statement and inventory valuation.
销售成本是连接期初存货、采购和期末存货的基础计算，直接进入利润表和存货计价。
Cost of Sales = Opening Inventory + Purchases – Closing Inventory
Under AVCO, the weighted average cost per unit is recalculated after each purchase. This smoothes price fluctuations and is permitted under IAS 2.
在 AVCO 法下，每次采购后重新计算加权平均单位成本。该方法平滑了价格波动，符合国际会计准则第 2 号。
AVCO per Unit = Total Value of Inventory After Purchase ÷ Total Units After Purchase
FIFO assumes the oldest inventory items are sold first, so closing inventory reflects recent purchase costs. In a time of rising prices, FIFO gives a higher closing inventory value than AVCO.
先进先出法假设最早的存货先被售出，因此期末存货反映最近的采购成本。在物价上涨时，FIFO 产生的期末存货价值高于 AVCO。
Inventories must be valued at the lower of cost and net realisable value (NRV) according to prudence. If NRV falls below cost, inventory is written down.
根据谨慎性原则，存货须按成本与可变现净值孰低法计量。若可变现净值低于成本，应计提存货跌价准备。
Valuation = Lower of Cost or NRV
6. Depreciation Formulas | 折旧计算公式
Straight-line depreciation allocates an equal expense to each accounting period over the asset’s useful life. It is simple and widely used when benefits are even.
直线折旧法在资产使用年限内的每一会计期间分摊相等的费用。该方法简单，在效益均衡时被广泛使用。
Annual Depreciation = (Cost – Residual Value) ÷ Useful Life (years)
Reducing balance depreciation applies a constant percentage to the net book value, resulting in higher charges in earlier years. It suits assets that lose value faster initially.
余额递减折旧法将固定百分比应用于账面净值，导致早期折旧费用较高。适合最初价值下降较快的资产。
Depreciation Charge = Net Book Value × Depreciation Rate
Units of production method ties depreciation to actual usage, making it ideal for machinery where wear relates to output. The rate per unit is computed first.
工作量法将折旧与实际使用挂钩，非常适合磨损与产量相关的机器。先计算单位产量折旧率。
Depreciation per Unit = (Cost – Residual Value) ÷ Total Estimated Units
Charge = Depreciation per Unit × Actual Units Produced
7. Break-even & Contribution Formulas | 盈亏平衡与贡献毛利公式
Contribution per unit is the amount each unit sold contributes towards covering fixed costs and then making profit.
单位贡献毛利是每售出一件产品对弥补固定成本并创造利润的贡献额。
Contribution per Unit = Selling Price per Unit – Variable Cost per Unit
The break-even point in units is where total revenue equals total costs, giving zero profit. It is the minimum sales volume required to avoid a loss.
盈亏平衡点（数量）是总收入等于总成本、利润为零的点，是避免亏损所需的最低销量。
Break-even Point (units) = Total Fixed Costs ÷ Contribution per Unit
Break-even revenue can be found using the C/S ratio. The C/S ratio expresses contribution as a percentage of sales.
盈亏平衡销售额可用 C/S 比率求得。C/S 比率将贡献毛利表示为销售收入的百分比。
C/S Ratio = (Contribution per Unit ÷ Selling Price per Unit) × 100%
Break-even Revenue = Total Fixed Costs ÷ C/S Ratio
Margin of safety indicates how far sales can fall before the business reaches break-even. It can be expressed in units, revenue or as a percentage.
安全边际表明销售收入可下降多少才会达到盈亏平衡点，可用数量、销售额或百分比表示。
Margin of Safety = Actual Sales – Break-even Sales
8. Marginal & Absorption Costing Profit Reconciliation | 边际成本与完全成本法利润调节
The only difference in profit between the two costing systems arises from changes in inventory levels and the treatment of fixed production overheads. Under absorption costing, fixed overheads are absorbed into product costs and carried in inventory.
两种成本法之间利润的唯一差异源于存货水平变动和固定生产间接费用的处理方式。在完全成本法下，固定间接费用被吸收到产品成本中并计入存货。
When inventory increases, absorption costing profit exceeds marginal costing profit because some fixed costs are deferred in closing inventory. When inventory falls, the opposite occurs.
当存货增加时，完全成本法利润高于边际成本法利润，因为部分固定成本被递延到期末存货；当存货减少时则相反。
Δ Profit = Δ Inventory (units) × Fixed Overhead Absorption Rate per Unit
For reconciliation, start from marginal profit, add fixed costs in closing inventory (under absorption), subtract fixed costs in opening inventory. This yields absorption costing profit.
进行调节时，从边际利润出发，加上期末存货中的固定成本（完全成本法下），减去期初存货中的固定成本，即可得到完全成本法利润。
9. Budgeting & Standard Cost Variance Formulas | 预算与标准成本差异公式
A sales price variance isolates the effect of selling goods at a price different from the standard. Adverse variance means actual price was lower than standard.
销售价格差异分离了以不同于标准价格销售商品的影响。不利差异表示实际售价低于标准价格。
Sales Price Variance = (Actual Price – Standard Price) × Actual Sales Quantity
Sales volume profit variance measures the effect on profit of selling a different quantity from budget, valued at standard profit per unit.
销售数量利润差异衡量销售数量偏离预算对利润的影响，按每单位标准利润计值。
Sales Volume Profit Variance = (Actual Quantity – Budgeted Quantity) × Standard Profit per Unit
Direct material price variance calculates the impact of paying a different price for materials. Depending on the approach, it is based on purchases or usage, but CCEA typically evaluates on purchases.
直接材料价格差异计算支付不同材料价格的影响。根据方法不同，可基于采购量或耗用量，CCEA 通常基于采购量评估。
Material Price Variance = (Standard Price – Actual Price) × Actual Quantity Purchased
Material usage variance highlights the efficiency of material consumption in production. A favourable variance means less material was used than the standard allowed.
材料用量差异反映生产过程中材料消耗的效率。有利差异意味着实际用量低于标准允许用量。
Material Usage Variance = (Standard Quantity for Actual Output – Actual Quantity Used) × Standard Price
Labour rate variance reveals the difference between the standard hourly rate and the actual rate paid. Labour efficiency variance measures time efficiency.
人工工资率差异揭示标准小时工资与实际支付工资之间的差异。人工效率差异衡量时间效率。
Labour Rate Variance = (Standard Rate – Actual Rate) × Actual Hours
Labour Efficiency Variance = (Standard Hours for Actual Output – Actual Hours) × Standard Rate
Fixed overhead variances are separated into an expenditure variance (spending more or less than budget) and a volume variance (absorbing overhead based on output different from budgeted capacity).
固定制造费用差异分为支出差异（实际开支与预算比较）和生产量差异（基于实际产量吸收的间接费用与预算产能比较）。
Fixed Overhead Expenditure Variance = Budgeted Fixed Overheads – Actual Fixed Overheads
Fixed Overhead Volume Variance = (Actual Output – Budgeted Output) × FOAR per Unit
10. Investment Appraisal Techniques | 投资评估技术
The payback period computes the time needed to recover the initial investment from net cash inflows. Shorter payback indicates lower risk but ignores cash flows after the payback point.
回收期计算从净现金流入中收回初始投资所需的时间。较短的回收期表明风险较低，但忽略回收期之后的现金流。
Payback (uniform cash flows) = Initial Investment ÷ Annual Net Cash Flow
For uneven cash flows, cumulative cash flow is tracked until the initial outlay is recouped. The exact point is interpolated if part-year is needed.
对于不均匀的现金流，跟踪累计现金流量直至收回初始投资。若需计算部分年份，则进行插值。
Accounting rate of return (ARR) expresses average annual accounting profit as a percentage of average investment. It uses profit figures, not cash flows.
会计收益率（ARR）将年均会计利润表示为平均投资的百分比，使用的是利润数字而非现金流。
ARR = (Average Annual Profit ÷ Average Investment) × 100%
Average Investment = (Initial Cost + Residual Value) ÷ 2 (or average over the life)
Net present value (NPV) discounts all future net cash flows back to today’s terms using the cost of capital. A positive NPV means the project adds value.
净现值（NPV）使用资本成本将全部未来净现金流折现至当前。正的 NPV 意味着项目增加价值。
NPV = Σ (Net Cash Flowₜ × Discount Factorₜ) – Initial Investment
The internal rate of return (IRR) is the discount rate
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