📚 Year 13 OCR Accounting Formula & Theorem Quick Reference Handbook | A Level 会计公式定理速查手册
This handbook compiles the essential formulas, ratios and decision-making tools required for the OCR A Level Accounting (H431) Year 13 syllabus. It covers profitability analysis, liquidity and efficiency measurement, investment appraisal, costing methods, standard costing variances, budgeting relationships, cash flow preparation, and break-even techniques. Each section presents formulas clearly and pairs English explanations with Chinese translations, helping students memorise and apply concepts accurately in exam contexts.
本手册汇集了 OCR A Level 会计（H431）Year 13 课程必备的公式、比率和决策工具，涵盖盈利能力分析、流动性与效率衡量、投资评估、成本核算方法、标准成本差异、预算关系、现金流量编制以及盈亏平衡技术。每个章节清晰地列出公式，并用英文解释和中文翻译配对，帮助学生在考试中准确记忆和运用相关概念。
1. Profitability Ratios | 盈利能力比率
Gross Profit Margin = (Gross Profit / Revenue) × 100%
This ratio shows the percentage of revenue remaining after deducting cost of sales. A higher margin suggests strong control over production costs and pricing power.
该比率反映扣除销售成本后收入的占比。毛利率越高，说明对生产成本和定价能力的控制越强。
Operating Profit Margin = (Operating Profit / Revenue) × 100%
Operating profit margin measures profit from core activities before interest and tax. It is a key indicator of operational efficiency and expense management.
营业利润率衡量核心经营活动产生的利润，反映运营效率和费用管理的关键指标。
Net Profit Margin = (Net Profit / Revenue) × 100%
This includes all expenses and income. It indicates overall profitability after financing costs and tax, useful for comparing companies with different capital structures.
该比率涵盖所有费用和收入，体现融资成本和税收后的整体盈利能力，便于比较不同资本结构的企业。
Return on Capital Employed (ROCE) = (Operating Profit / Capital Employed) × 100%
ROCE evaluates how efficiently a business generates profit from its long-term funding. Capital employed = non-current assets + current assets – current liabilities (or total equity + non-current liabilities).
ROCE 评估企业利用长期资金创造利润的效率。资本占用 = 非流动资产 + 流动资产 – 流动负债（或总权益 + 非流动负债）。
Return on Equity (ROE) = (Net Profit / Total Equity) × 100%
ROE measures the return for shareholders on their investment. It is impacted by both profitability and financial gearing.
ROE 衡量股东投资的回报率，受盈利能力和财务杠杆的双重影响。
2. Liquidity and Solvency Ratios | 流动性与偿债能力比率
Current Ratio = Current Assets / Current Liabilities
A basic measure of short-term liquidity. A ratio above 1.5 may be considered safe, but too high can indicate inefficient use of resources.
衡量短期流动性的基本指标。比值高于 1.5 通常被认为是安全的，但过高可能表明资源使用效率低。
Quick Ratio (Acid Test) = (Current Assets – Inventory) / Current Liabilities
Excluding inventory provides a stricter test of the company’s ability to meet immediate liabilities, as inventory is less readily convertible to cash.
剔除存货后的流动比率更严格地检验企业偿还即期负债的能力，因为存货变现速度较慢。
Gearing Ratio = (Non‑current Liabilities / (Total Equity + Non‑current Liabilities)) × 100%
This indicates how much of the business is funded by debt compared with equity. Highly geared companies carry more financial risk.
该比率表明债务融资相对于权益的比例。高负债比的企业承担更大的财务风险。
Interest Cover = Operating Profit / Finance Costs
It shows how easily a company can pay interest from its operating profit. A cover of less than 2 may raise concerns about solvency.
反映企业用营业利润支付利息的轻松程度。利息保障倍数低于 2 可能引起对偿债能力的担忧。
3. Efficiency and Working Capital Ratios | 效率与营运资本比率
Inventory Turnover = Cost of Sales / Average Inventory
Measures how many times inventory is sold and replaced over a period. A higher turnover often signals efficient stock management, but too high may risk stock-outs.
衡量在一段时期内存货被出售和补充的次数。周转率较高通常意味着存货管理高效，但过高可能面临缺货风险。
Receivables Days = (Trade Receivables / Credit Sales) × 365
Indicates the average number of days it takes to collect debts from credit customers. Fewer days is generally preferable.
反映从赊销客户收回款项的平均天数。天数越少通常越有利。
Payables Days = (Trade Payables / Credit Purchases) × 365
Shows how long, on average, a business takes to pay its suppliers. Lengthening this may improve cash flow but can harm supplier relationships.
显示企业平均用多长时间支付供应商款项。延长付款期可改善现金流，但可能损害与供应商的关系。
Working Capital Cycle = Inventory Days + Receivables Days – Payables Days
This cycle represents the time between paying for purchases and receiving cash from sales. A shorter cycle reduces reliance on external financing.
该周期代表从支付采购货款到收回销售现金之间的时间。周期越短，对外部融资的依赖性越低。
4. Investment Appraisal Techniques | 投资评估方法
Payback Period = Time taken for cumulative net cash inflows to equal initial investment
Payback evaluates how quickly a project recovers its cost. It is simple but ignores the time value of money and cash flows after payback.
回收期评估项目收回成本的速度。方法简单，但忽略了货币的时间价值和回收期后的现金流。
Accounting Rate of Return (ARR) = (Average Annual Profit / Average Investment) × 100%
ARR uses accounting profit rather than cash flow. It provides a percentage return easily compared with a target rate, but disregards the timing of returns.
ARR 采用会计利润而非现金流，提供容易与目标回报率比较的百分比，但忽略了回报的时间分布。
Net Present Value (NPV) = Σt=1n (CFt / (1 + r)t) – I0
NPV discounts all future cash flows at a chosen cost of capital and subtracts the initial investment. A positive NPV means the project increases shareholder wealth.
NPV 按照选定的资本成本将所有未来现金流折现，并减去初始投资。NPV 为正表示项目增加股东财富。
Internal Rate of Return (IRR) = r1 + [NPV1 / (NPV1 – NPV2)] × (r2 – r1)
IRR is the discount rate that makes NPV = 0. When exact calculation is not possible, linear interpolation between two discount rates is used as above.
IRR 是使 NPV 等于零的折现率。当无法精确计算时，可使用上述两个折现率之间的线性内插法。
5. Absorption vs Marginal Costing | 吸收成本法与边际成本法
Absorption Costing: Cost per Unit = Direct Materials + Direct Labour + Variable Production Overhead + Fixed Production Overhead per unit
Absorption costing allocates all production costs to each unit. Fixed overheads are absorbed using an overhead absorption rate based on budgeted activity. This is required for external financial statements under IAS 2.
吸收成本法将全部生产成本分摊到每件产品。固定制造费用采用预算活动量计算的制造费用吸收率进行分配，是基于 IAS 2 编制外部财务报表的要求。
Marginal Costing: Cost per Unit = Direct Materials + Direct Labour + Variable Production Overhead
Marginal costing charges only variable production costs to inventory. Fixed production costs are treated as period costs and deducted in full from the contribution margin. It is useful for short-term decision making.
边际成本法仅将变动生产成本计入存货，固定制造费用作为期间费用直接从贡献毛利中全额扣除。该方法适用于短期决策。
Overhead Absorption Rate (OAR) = Budgeted Fixed Production Overheads / Budgeted Activity Level
The activity level can be measured in units, labour hours or machine hours. Under- or over-absorption arises when actual activity differs from budgeted activity.
活动量可用产量、直接人工小时或机器小时衡量。当实际活动量与预算活动量不同时，会出现少吸收或多吸收的情况。
6. Standard Costing Variances | 标准成本差异
Material Price Variance = (Standard Price – Actual Price) × Actual Quantity Purchased
This variance isolates the effect of paying a different price for materials compared with the standard. A favourable variance occurs when actual price is lower.
该差异反映实际材料价格与标准价格的差异影响。当实际价格低于标准时产生有利差异。
Material Usage Variance = (Standard Quantity for Actual Output – Actual Quantity Used) × Standard Price
It measures efficiency in the use of materials. Using less material than allowed for actual output results in a favourable variance.
衡量材料使用效率。实际用量低于产出应耗标准用量时产生有利差异。
Labour Rate Variance = (Standard Rate – Actual Rate) × Actual Hours Paid
This captures the difference in hourly wage rates. Favourable when actual rate is lower than standard.
反映小时工资率的差异。实际工资率低于标准时有利。
Labour Efficiency Variance = (Standard Hours for Actual Output – Actual Hours Worked) × Standard Rate
Indicates how efficiently labour time was used compared with the standard allowed. Producing with fewer hours is favourable.
表明实际工时与标准工时的效率比较。少于标准工时完成生产属于有利差异。
Fixed Overhead Expenditure Variance = Budgeted Fixed Overheads – Actual Fixed Overheads
It simply compares budgeted and actual fixed overhead spending. Favourable when actual spending is less than budget.
直接比较固定制造费用的预算额与实际支出。实际支出低于预算时有利。
Fixed Overhead Volume Variance = (Actual Output – Budgeted Output) × Standard Fixed Overhead per Unit
This arises solely from differences in production volume. Producing more than planned yields a favourable volume variance.
该差异完全由产量差异引起。产量高于计划时产生有利产量差异。
7. Budgeting and Variance Analysis | 预算与差异分析
Flexed Budget Amount = Budgeted Cost/Revenue per Unit × Actual Volume
A flexed budget adjusts original budget columns to reflect actual activity levels. It enables like‑for‑like comparison between actual results and the budget that reflects the same output.
弹性预算根据实际活动水平调整原预算数额，使实际结果与反映相同产量的预算进行同口径比较。
Sales Volume Variance = (Actual Quantity – Budgeted Quantity) × Standard Contribution per Unit
This measures the impact on profit of selling a different number of units than budgeted, in a marginal costing system.
在边际成本法下，衡量实际销量与预算销量不同对利润的影响。
Sales Price Variance = (Actual Price – Standard Price) × Actual Quantity Sold
Isolates the effect of selling units at a price different from the standard selling price.
分离出实际售价与标准售价不同对收入的影响。
Total Variable Cost Variance = (Standard Variable Cost for Actual Output – Actual Variable Cost)
This is the sum of all variable cost variances (materials, labour, variable overheads) and can be analysed into price/rate and usage/efficiency components.
总变动成本差异是所有变动成本差异（材料、人工、变动制造费用）的合计，并可分解为价格/工资率差异与用量/效率差异。
8. Cash Flow Analysis | 现金流量分析
Cash Inflows from Operating Activities (Indirect Method) = Operating Profit + Depreciation – Increase in Inventories – Increase in Receivables + Increase in Payables
The indirect method starts with operating profit and adjusts for non‑cash items and changes in working capital. This is the most common format for published statements under IAS 7.
间接法以营业利润为起点，调整非现金项目和营运资本变动。这是根据 IAS 7 编制公布报表最常用的格式。
Free Cash Flow = Operating Cash Flow – Capital Expenditure
Free cash flow indicates the cash a business generates after maintaining or expanding its asset base. It is important for assessing liquidity and repayment capacity.
自由现金流表示企业在维持或扩大资产基础后产生的现金，对评估流动性和偿债能力重要。
Net Increase/Decrease in Cash = Cash Flows from Operating + Investing + Financing Activities
The statement of cash flows reconciles the opening and closing cash balances by categorising inflows and outflows into these three sections.
现金流量表将流入和流出分为经营活动、投资活动和筹资活动三类，调节期初和期末现金余额。
9. Financial Statement Structure and Adjustments | 财务报表结构与调整
Cost of Sales = Opening Inventory + Purchases + Direct Expenses – Closing Inventory
This formula is used in the income statement for a trading or manufacturing business to determine the cost of goods sold. Adjustments for carriage inwards or returns are added as appropriate.
该公式用于贸易或制造企业的利润表，以确定销售成本。进货运费和退货调整也相应计入。
Total Equity = Share Capital + Retained Earnings + Other Reserves
The statement of financial position presents total equity as the residual interest in assets after deducting liabilities. The retained earnings figure comes from the statement of changes in equity.
财务状况表列示总权益为扣除负债后的资产剩余权益。留存收益数据来自权益变动表。
Depreciation per Annum (Straight‑Line) = (Cost – Residual Value) / Useful Life
Straight‑line depreciation allocates an equal amount each year. The carrying amount is cost less accumulated depreciation.
直线折旧法每年分摊相等金额。账面净值等于成本减去累计折旧。
Depreciation Rate (Reducing Balance) = 1 – n√(Residual Value / Cost)
In the reducing balance method, the depreciation charge decreases annually. The rate is applied to the written‑down value, never reaching zero residual unless adjusted.
在余额递减法中，折旧费用逐年减少，折旧率应用于账面净值，除非调整否则残值不会为零。
10. Break-even and Decision-Making Tools | 盈亏平衡与决策工具
Break-even Point (units) = Fixed Costs / Contribution per Unit
At break‑even, total contribution exactly covers fixed costs, resulting in zero profit. It is a key benchmark for production planning and cost control.
在盈亏平衡点，贡献毛利总额恰好覆盖固定成本，利润为零。它是生产计划和成本控制的关键基准。
Contribution per Unit = Selling Price per Unit – Variable Cost per Unit
Contribution is the surplus from sales after variable costs. It is used to cover fixed costs and generate profit.
贡献毛利是销售收入扣除变动成本后的余额，用于弥补固定成本并创造利润。
Margin of Safety = (Actual (or Budgeted) Sales Units – Break-even Sales Units)
Margin of safety shows how far sales can fall before the business incurs a loss. Expressed as a percentage of actual sales, it is a crucial risk indicator.
安全边际显示销售额可以下降多少而不至于亏损。以占实际销售额的百分比表示，是重要的风险指标。
Target Profit (units) = (Fixed Costs + Target Profit) / Contribution per Unit
This adapts the break‑even formula to determine the sales volume required to reach a desired profit level.
该公式将盈亏平衡公式调整为计算达到目标利润所需的销售量。
Limiting Factor Decision: Contribution per Unit of Limiting Factor
When a resource is scarce, rank products by contribution per kg, per hour or per other limiting unit to maximise overall contribution.
当资源稀缺时，按每公斤、每小时或其他限制性资源所创造的贡献毛利对产品进行排序，以最大化总贡献。
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