📚 GCSE AQA Accounting: Formula & Theorem Quick Reference Handbook | GCSE AQA 会计：公式定理速查手册
This quick reference guide pulls together every essential formula, ratio, and accounting theorem required for the AQA GCSE Accounting examination. Whether you are preparing for a mock test or the final paper, having these equations at your fingertips will strengthen your financial analysis skills and sharpen your numerical reasoning. Each entry below is paired with a concise explanation, so you can understand not just how to compute, but why the calculation matters in real business decisions.
本速查手册汇集了 AQA GCSE 会计考试所需的全部核心公式、比率与会计定理。不论是准备模拟测试还是最终大考，随手翻阅这些公式都能帮助你夯实财务分析技能、提升数字推理能力。下方每个条目都配有简明解释，让你不仅知道如何计算，更能理解这些计算在实际商业决策中的意义。
1. The Accounting Equation | 会计等式
The accounting equation is the foundation of double‑entry bookkeeping. It states that a company’s total assets are always equal to the sum of its liabilities and equity. This balance is reflected on every statement of financial position, ensuring that every transaction keeps the books in equilibrium.
会计等式是复式记账法的基石。它表明企业的总资产始终等于其负债与所有者权益之和。每一张财务状况表都反映着这种平衡，确保每一笔交易都能保持账簿的平衡。
Assets = Liabilities + Equity
资产 = 负债 + 所有者权益
2. Profit Calculation | 利润计算
Gross profit and net profit are two fundamental measures of a firm’s ability to generate earnings. Gross profit focuses on the core trading activity, while net profit accounts for all operating costs and other income or expenses. Understanding the distinction is critical when interpreting an income statement.
毛利和净利润是衡量企业盈利能力的两项基本指标。毛利聚焦于核心贸易活动，而净利润则涵盖了所有运营成本和其他收支。理解二者区别是解读利润表的关键。
Gross Profit = Revenue − Cost of Sales
毛利 = 销售收入 − 销售成本
Net Profit = Gross Profit − Expenses + Other Income
净利润 = 毛利 − 费用 + 其他收入
3. Gross Profit Margin | 毛利率
The gross profit margin expresses gross profit as a percentage of revenue. It shows how efficiently a business converts sales into profit before taking overheads into account. A declining margin may signal rising input costs or aggressive discounting, while an improving margin often indicates better purchasing control or increased pricing power.
毛利率将毛利表示为销售收入的百分比，反映企业在扣除间接费用前将销售转化为利润的效率。毛利率下滑可能暗示原材料成本上升或大幅折扣，而毛利率改善则通常表示采购控制更佳或定价能力增强。
Gross Profit Margin = (Gross Profit ÷ Revenue) × 100%
毛利率 = (毛利 ÷ 销售收入) × 100%
4. Net Profit Margin | 净利率
Net profit margin measures the percentage of revenue that remains as net profit after all costs are deducted. It is a key indicator of overall profitability and expense control. A business can improve its net margin by boosting gross profit or by operating more efficiently and reducing overheads.
净利率衡量扣除所有成本后剩余净利润占销售收入的百分比，是整体盈利能力和费用控制的关键指标。企业可以通过提高毛利、提升经营效率或削减间接费用来改善净利率。
Net Profit Margin = (Net Profit ÷ Revenue) × 100%
净利率 = (净利润 ÷ 销售收入) × 100%
5. Return on Capital Employed (ROCE) | 资本回报率
ROCE assesses how effectively a business uses its long-term capital to generate profit. It is one of the most important ratios for investors, as it compares operating profit with the total equity and non‑current liabilities that finance the business. A higher ROCE suggests more efficient use of capital.
资本回报率（ROCE）衡量企业利用长期资本创造利润的效率。这是投资者最看重的比率之一，因为它将息税前利润与为企业提供资金的权益总额及非流动负债进行比较。ROCE 越高，说明资本利用效率越高。
ROCE = (Operating Profit ÷ Capital Employed) × 100%
资本回报率 = (营业利润 ÷ 已动用资本) × 100%
Capital Employed = Total Equity + Non‑Current Liabilities
已动用资本 = 所有者权益总额 + 非流动负债
6. Current Ratio | 流动比率
The current ratio evaluates a firm’s ability to meet its short‑term obligations with its short‑term assets. A ratio above 1 indicates that current assets exceed current liabilities, but an excessively high ratio may suggest that capital is tied up in unproductive assets. Many textbooks cite 2:1 as a comfortable benchmark, though this varies by industry.
流动比率评估企业用短期资产偿还短期债务的能力。比率大于 1 表示流动资产超过流动负债，但比率过高也可能意味着资金被低效资产占用。许多教科书将 2:1 视为舒适基准，不过这一标准因行业而异。
Current Ratio = Current Assets ÷ Current Liabilities
流动比率 = 流动资产 ÷ 流动负债
7. Acid Test Ratio (Quick Ratio) | 速动比率（酸性测试比率）
The acid test ratio is a stricter measure of liquidity than the current ratio. It excludes inventory from current assets because inventory can be slow to convert into cash. A ratio of around 1:1 is often considered healthy, signalling that the business can cover its current liabilities without relying on selling stock.
速动比率是比流动比率更严格的流动性指标。它将存货从流动资产中剔除，因为存货变现速度较慢。一般认为 1:1 左右的速动比率为健康水平，表明企业无需依赖出售存货就能清偿流动负债。
Acid Test Ratio = (Current Assets − Inventory) ÷ Current Liabilities
速动比率 = (流动资产 − 存货) ÷ 流动负债
8. Inventory Turnover | 存货周转率
Inventory turnover reveals how many times a business sells and replaces its stock over a period. A higher turnover typically indicates efficient stock management and strong sales, while a low turnover may point to overstocking or weak demand. The result can also be expressed as the average number of days inventory is held.
存货周转率反映企业在一定时期内将存货卖出并重新进货的次数。周转率越高，通常说明库存管理高效、销售强劲；周转率低则可能暗示库存积压或需求疲软。该结果也可用平均存货持有天数来表示。
Inventory Turnover = Cost of Sales ÷ Average Inventory
存货周转率 = 销售成本 ÷ 平均存货
Average Inventory = (Opening Inventory + Closing Inventory) ÷ 2
平均存货 = (期初存货 + 期末存货) ÷ 2
9. Trade Receivable Days | 应收账款周转天数
Trade receivable days measure how long, on average, a business takes to collect payment from its credit customers. A shorter collection period improves cash flow and reduces the risk of bad debts. This ratio is often compared with the credit terms offered to see whether customers are paying on time.
应收账款周转天数衡量企业从赊销客户处收回款项的平均时长。收账期越短，现金流状况越好，坏账风险也越低。该比率常与提供的信用账期对比，以判断客户是否按期付款。
Trade Receivable Days = (Trade Receivables ÷ Credit Sales) × 365
应收账款周转天数 = (应收账款 ÷ 赊销收入) × 365
10. Trade Payable Days | 应付账款周转天数
Trade payable days indicate the average time a business takes to pay its suppliers. A longer payment period can help preserve cash, but stretching it too far may damage supplier relationships and lead to interest charges. This metric is calculated using credit purchases or cost of sales figures where more detail is limited.
应付账款周转天数表示企业支付供应商款项的平均时间。较长的付款期有助于保持现金，但拖延过久可能损害供应商关系并产生滞纳金。在明细数据有限时，该指标可使用赊购额或销售成本计算。
Trade Payable Days = (Trade Payables ÷ Credit Purchases) × 365
应付账款周转天数 = (应付账款 ÷ 赊购额) × 365
11. Depreciation Methods | 折旧方法
Depreciation spreads the cost of a non‑current asset over its useful life. AQA GCSE Accounting candidates are expected to be familiar with both the straight‑line method and the reducing‑balance method. The straight‑line method charges an equal amount each year, while the reducing‑balance method applies a constant percentage to the asset’s net book value, resulting in higher charges in earlier years.
折旧将非流动资产的成本在其使用寿命内分摊。AQA GCSE 会计考生需同时掌握直线法和余额递减法。直线法每年计提等额折旧，而余额递减法则对资产账面净值按固定百分比计提，导致前期折旧费用更高。
Straight‑Line Depreciation = (Cost − Residual Value) ÷ Useful Life
直线法折旧 = (成本 − 残值) ÷ 使用年限
Reducing‑Balance Depreciation = Net Book Value × Depreciation Rate
余额递减法折旧 = 账面净值 × 折旧率
12. Break‑even Analysis | 盈亏平衡分析
Break‑even analysis determines the level of sales needed to cover total costs, where total revenue exactly equals total costs and the business makes neither profit nor loss. The break‑even point in units is found by dividing fixed costs by the contribution per unit. Contribution itself is the difference between selling price and variable cost per unit. This tool helps managers set sales targets and evaluate risk.
盈亏平衡分析确定需要达到的销售水平，使总收入恰好等于总成本，企业既不盈利也不亏损。盈亏平衡点（以数量计）用固定成本除以单位贡献毛益得出。贡献毛益是单位售价与单位变动成本之差。这一工具能帮助管理者设定销售目标并评估风险。
Contribution per Unit = Selling Price per Unit − Variable Cost per Unit
单位贡献毛益 = 单位售价 − 单位变动成本
Break‑even Point (units) = Fixed Costs ÷ Contribution per Unit
盈亏平衡点（数量）= 固定成本 ÷ 单位贡献毛益
Margin of Safety = Actual Sales − Break‑even Sales
安全边际 = 实际销售量 − 盈亏平衡销售量
Published by TutorHao | Accounting Revision Series | aleveler.com
更多咨询请联系16621398022（同微信）
屏轩国际教育cambridge primary/secondary checkpoint, cat4, ukiset,ukcat,igcse,alevel,PAT,STEP,MAT, ibdp,ap,ssat,sat,sat2课程辅导，国外大学本科硕士研究生博士课程论文辅导