📚 GCSE Edexcel Accounting: Quick Reference Handbook of Formulas & Theorems | GCSE Edexcel 会计：公式定理速查手册
This guide provides a concise yet comprehensive overview of the essential formulas and theorems required for GCSE Edexcel Accounting. Understanding and applying these equations is vital for interpreting financial statements, analysing business performance, and making informed decisions. Each formula is explained in plain language with paired bilingual explanations to help you revise effectively.
本指南简明扼要地概括了GCSE Edexcel会计所需的所有基本公式和定理。理解和运用这些方程式对解读财务报表、分析企业业绩以及做出明智决策至关重要。每个公式都配有通俗易懂的双语解释，助你高效复习。
1. The Accounting Equation | 会计方程式
The accounting equation is the foundation of double-entry bookkeeping. It shows that everything a business owns (assets) is financed either by borrowing (liabilities) or by the owner’s investment and retained profits (capital). The balance sheet must always balance, meaning the equation holds true at all times.
会计方程式是复式记账的基础。它反映了企业拥有的全部资源（资产）是由借款（负债）还是由所有者投入和留存利润（资本）所提供的。资产负债表必须永远平衡，也就是说该等式始终成立。
Assets = Liabilities + Capital
This equation can be rearranged to calculate the owner’s capital: Capital = Assets – Liabilities. The capital figure includes the opening capital, plus any additional investment and net profit, less drawings.
这个公式可以变形为：资本 = 资产 – 负债。资本包含了期初资本、额外投入、净利润，并减去提款。
2. Profit Calculation | 利润计算
Gross profit measures the profit made from buying and selling goods before deducting operating expenses. It is the difference between revenue and the cost of sales.
毛利润衡量的是扣除营业费用之前买卖商品所获得的利润。它是销售收入与销售成本之间的差额。
Gross Profit = Revenue – Cost of Sales
Net profit (profit for the year) is the final profit after all operating expenses, other income and finance costs have been accounted for. It represents the amount available to the owner or for reinvestment.
净利润（年度利润）是在扣除所有营业费用、其他收益和财务成本后最终的利润。它代表了可供所有者支配或再投资的金额。
Net Profit = Gross Profit – Expenses + Other Income
In simplified terms, profit before tax can be calculated as: Profit before Tax = Gross Profit – Total Operating Expenses.
简而言之，税前利润可以计算为：税前利润 = 毛利润 – 营业费用总额。
3. Profitability Ratios | 获利能力比率
Profitability ratios help assess how well a business converts sales into profit and how efficiently it uses its capital. These ratios are expressed as percentages, making it easier to compare performance across periods or businesses.
获利能力比率有助于评估企业将销售收入转化为利润的能力以及使用资本的效率。这些比率以百分比表示，便于跨时期或跨企业比较业绩。
Gross Profit Margin = (Gross Profit ÷ Revenue) × 100%
A higher gross margin indicates better control over direct costs such as purchase or production cost of goods sold.
较高的毛利率表明企业对销售商品的直接成本（如采购成本或生产成本）有更好的控制。
Net Profit Margin = (Net Profit ÷ Revenue) × 100%
This ratio reveals how much of each £1 of sales is left as net profit after all expenses. It is a key indicator of overall cost management.
这个比率揭示了每1英镑销售收入在支付所有费用后剩下多少净利润，是整体成本控制的关键指标。
Return on Capital Employed (ROCE) = (Profit before Interest and Tax ÷ Capital Employed) × 100%
Capital employed is usually calculated as total assets less current liabilities, or as equity plus non-current liabilities. ROCE measures how efficiently the business generates profit from its long-term funding.
已动用资本通常按总资产减流动负债计算，或者按所有者权益加非流动负债计算。ROCE衡量企业利用长期资金产生利润的效率。
4. Liquidity Ratios | 流动性比率
Liquidity ratios evaluate a business’s ability to pay its short-term debts as they fall due. A healthy liquidity position is essential to avoid cash flow problems.
流动性比率评估企业偿还到期短期债务的能力。稳健的流动性状况对避免现金流问题至关重要。
Current Ratio = Current Assets ÷ Current Liabilities
A current ratio of 1.5 : 1 to 2 : 1 is generally considered healthy, but this varies by industry. A ratio below 1 indicates potential liquidity issues.
通常认为1.5:1至2:1的流动比率是健康的，但这因行业而异。比率低于1说明可能存在流动性问题。
Acid Test Ratio (Quick Ratio) = (Current Assets – Inventory) ÷ Current Liabilities
This stricter test excludes inventory, which may not be quickly converted to cash. A ratio of 1 : 1 or more is often regarded as comfortable.
酸性测试比率（速动比率）更为严格，它剔除了不一定能快速变现的存货。通常认为1:1或更高的比率是安全的。
5. Efficiency Ratios | 效率比率
Efficiency ratios show how effectively a business manages its inventory, collects its debts, and pays its suppliers. These measures are often expressed in days or times per year.
效率比率反映企业管理存货、收回应收账款以及支付供应商款项的效率。这些指标通常以天数或每年周转次数表示。
Inventory Turnover (times) = Cost of Sales ÷ Average Inventory
A higher turnover ratio suggests that inventory is sold quickly, reducing holding costs and the risk of obsolescence.
较高的存货周转率说明存货销售迅速，从而降低储存成本和过时风险。
Trade Receivable Days = (Trade Receivables ÷ Credit Sales) × 365
This indicates the average number of days it takes to collect money from credit customers. Shorter collection periods improve cash flow.
这表示从赊销客户收回货款的平均天数。收款期越短，现金流越好。
Trade Payable Days = (Trade Payables ÷ Credit Purchases) × 365
This shows the average time taken to pay suppliers. A longer period can help cash flow but may harm supplier relationships.
这反映了支付供应商款项的平均时长。较长的付款期有助于现金流，但可能损害供应商关系。
6. Depreciation Methods | 折旧方法
Depreciation spreads the cost of a non-current asset over its useful life to match the expense with the revenue it generates. The two main methods tested at GCSE are straight-line and reducing balance.
折旧将非流动资产的成本在其使用寿命内分摊，使费用与其产生的收入相匹配。GCSE考查的两种主要方法是直线法和余额递减法。
Straight-line Depreciation = (Cost – Residual Value) ÷ Useful Life (years)
Under this method, the same amount is charged as depreciation each year. The net book value decreases by a constant amount annually.
采用这种方法，每年计提的折旧额相同。账面净值每年减少固定金额。
Reducing Balance Depreciation = Net Book Value at Start of Year × Depreciation Rate (%)
This method charges a higher depreciation expense in the early years of an asset’s life, reflecting faster loss of value. The rate is applied to the diminishing book value.
该方法在资产使用前期计提较高的折旧费用，反映价值更快的损耗。折旧率作用于逐年递减的账面净值。
7. Bad Debts and Provision for Doubtful Debts | 坏账与呆账准备
Bad debts arise when a customer fails to pay the amount owed. A provision for doubtful debts estimates future losses from trade receivables and ensures the financial statements reflect a prudent value.
当客户无法偿还所欠款项时便产生坏账。呆账准备是对应收账款未来损失的预估，确保财务报表反映审慎的价值。
Bad Debts Written Off = Specific Irrecoverable Amount
When a debt is confirmed bad, the amount is removed from trade receivables and recorded as an expense.
当某一款项被确认为坏账时，该金额从应收账款中移除，并确认为费用。
Increase in Provision for Doubtful Debts = New Provision – Old Provision
The provision is typically calculated as a percentage of trade receivables. The increase in provision is charged as an expense in the income statement; a decrease would be credited to the expense.
呆账准备通常按应收账款的一定百分比计算。准备增加额作为费用计入利润表；当准备减少时，则冲减费用。
8. Break-even Analysis | 盈亏平衡分析
Break-even analysis determines the level of sales needed to cover all costs. It is a vital tool for decision-making and assessing the risk of a new product or business.
盈亏平衡分析确定覆盖全部成本所需的销售水平。它是决策制定和评估新产品或企业风险的重要工具。
Break-even Point (units) = Fixed Costs ÷ (Selling Price per Unit – Variable Cost per Unit)
The denominator is the contribution per unit, which is the amount each unit contributes towards fixed costs and profit.
分母是单位贡献毛益，即每销售一件产品对固定成本和利润的贡献金额。
Break-even Revenue = Break-even Units × Selling Price per Unit
Margin of Safety (units) = Actual Sales Units – Break-even Units
Margin of safety shows how far sales can fall before the business starts making a loss. It can also be expressed as a percentage of actual sales.
安全边际表示在开始亏损之前销售额可以下降的幅度，也可以用占实际销售的百分比来表示。
9. Budgets and Variance Analysis | 预算与差异分析
Budgets are financial plans for the future. Variance analysis compares actual performance against the budget and helps management identify where corrective action is needed.
预算是未来的财务计划。差异分析将实际业绩与预算对比，帮助管理层识别需要采取纠正措施的领域。
Sales Variance = Actual Sales – Budgeted Sales
A positive variance (actual greater than budget) is favourable for sales, indicating higher income than planned.
正差异（实际大于预算）对销售来说是有利的，表明收入高于计划。
Cost Variance = Budgeted Cost – Actual Cost
For costs, a positive variance means actual spending is less than budgeted, which is favourable. Management can investigate both favourable and adverse variances to improve future planning.
对于成本而言，正差异表示实际支出小于预算，是有利的。管理层应对有利和不利差异都进行调查，以改进未来规划。
10. Working Capital and Cash Flow | 营运资金与现金流
Working capital is the day-to-day finance used to run a business. Maintaining a positive working capital balance is essential for solvency.
营运资金是企业日常运营所用的资金。保持正的营运资金余额对偿付能力至关重要。
Working Capital = Current Assets – Current Liabilities
A business can improve working capital by reducing inventory levels, speeding up receivable collection, or extending payable terms.
企业可以通过降低库存水平、加快应收账款回收或延长应付账款付款期来改善营运资金。
Net Cash Flow = Total Cash Inflows – Total Cash Outflows
Positive net cash flow means the business has more cash coming in than going out, strengthening its liquidity.
正的净现金流表示企业现金流入大于流出，增强了流动性。
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