📚 IGCSE CCEA Accounting: Formula & Theorem Quick Reference Guide | IGCSE CCEA 会计：公式定理速查手册
This quick reference guide covers the essential formulas, principles, and theorems required for the IGCSE CCEA Accounting syllabus. It is designed to help you memorize key relationships and apply them confidently in your examination. Every concept is explained in clear terms, with paired English and Chinese explanations to support bilingual learning.
本速查手册涵盖 IGCSE CCEA 会计课程所要求的基本公式、原理与定理。它旨在帮助你记忆关键关系，并在考试中自信应用。每个概念都用清晰语言加以解释，并配有英文与中文双语说明，以支持双语学习。
1. The Accounting Equation | 会计等式
The accounting equation is the foundation of double-entry bookkeeping. It states that a business’s total assets are always equal to the sum of its liabilities and owner’s equity. This relationship must hold true after every transaction.
会计等式是复式记账的基础。它表明企业的总资产始终等于其负债与所有者权益之和。每笔交易发生后，这一关系必须仍然成立。
Assets = Liabilities + Equity
资产 = 负债 + 所有者权益
Also expressed in its expanded form to show how profit and drawings affect equity:
还可展开表示，显示利润与提款如何影响所有者权益：
Assets = Liabilities + (Capital + Profit − Drawings)
资产 = 负债 + (资本 + 利润 − 提款)
Every business transaction changes at least two items in the equation, keeping it balanced.
每笔交易都至少改变等式中的两个项目，使等式保持平衡。
2. Double-Entry Rules (Debit and Credit) | 复式记账规则 (借与贷)
In the double-entry system, each transaction has a dual effect: one account is debited and another is credited. These rules determine how increases and decreases are recorded in the five main element types.
在复式记账法中，每笔交易具有双重影响：一个账户借记，另一个账户贷记。下列规则决定了五大要素类别中增减的记账方式。
- Assets: Increase by a debit, decrease by a credit. | 资产：增加记借方，减少记贷方。
- Liabilities: Increase by a credit, decrease by a debit. | 负债：增加记贷方，减少记借方。
- Equity (Capital): Increase by a credit, decrease by a debit. | 所有者权益(资本)：增加记贷方，减少记借方。
- Revenue/Income: Increase by a credit, decrease by a debit. | 收入：增加记贷方，减少记借方。
- Expenses: Increase by a debit, decrease by a credit. | 费用：增加记借方，减少记贷方。
A useful mnemonic: DEAD CLIC — Debit Expenses, Assets, Drawings; Credit Liabilities, Income, Capital.
实用的记忆口诀：DEAD CLIC — 借记费用、资产、提款；贷记负债、收入、资本。
3. Trial Balance | 试算表
A trial balance is a list of all ledger account balances at a particular date, divided into debit and credit columns. Its purpose is to check the arithmetic accuracy of the double-entry records.
试算表是在特定日期列示所有分类账账户余额的清单，分为借方栏和贷方栏。其目的是检查复式记账记录的算术准确性。
Total Debit Balances = Total Credit Balances
借方余额合计 = 贷方余额合计
If the totals are unequal, there is an error. However, a balanced trial balance does not prove complete accuracy; errors of omission, commission, principle, original entry, and compensating errors may still exist.
如果合计不等，则存在错误。然而，试算表平衡并不证明记录完全准确；遗漏错误、记账错误、原则性错误、原始分录错误和抵销错误仍可能存在。
4. Income Statement (Profit and Loss) | 利润表
The income statement calculates the profit or loss a business has made over a period. It can be presented as a simple trading and profit and loss account or as a more detailed statement. The key formulas are:
利润表计算企业在一定期间内所产生的利润或亏损。它可以简单列示为购销和损益账户，或者作为更为详细的报表。关键公式如下：
Gross Profit = Net Sales − Cost of Goods Sold
毛利 = 销售净额 − 销售成本
Net Sales = Sales − Sales Returns (Returns Inwards)
销售净额 = 销售收入 − 销售退回 (销售退回)
Cost of Goods Sold (CoGS) = Opening Inventory + Purchases − Purchase Returns + Carriage Inwards − Closing Inventory
销售成本 = 期初存货 + 购货 − 购货退回 + 购货运费 − 期末存货
Profit for the Year = Gross Profit + Other Income − Expenses
本年利润 = 毛利 + 其他收入 − 费用
Expenses typically include wages, rent, insurance, depreciation, and provisions for doubtful debts.
费用通常包括工资、租金、保险费、折旧以及坏账准备。
5. Statement of Financial Position (Balance Sheet) | 资产负债表
The statement of financial position shows the assets, liabilities, and equity of a business at a specific date. It is prepared after the income statement, incorporating the profit or loss for the period.
资产负债表列示企业在某一特定日期的资产、负债和所有者权益。它在利润表之后编制，并将该期间利润或亏损纳入其中。
The layout follows the accounting equation. Non-current assets are listed first, followed by current assets; then current liabilities, non-current liabilities, and finally equity.
其列示遵循会计等式。首先列示非流动资产，然后是流动资产；再是流动负债、非流动负债，最后是所有者权益。
Net Assets = Total Assets − Total Liabilities
净资产 = 总资产 − 总负债
Equity = Capital + Profit − Drawings
所有者权益 = 资本 + 利润 − 提款
Working capital (net current assets) is calculated as:
营运资金 (净流动资产) 计算如下：
Working Capital = Current Assets − Current Liabilities
营运资金 = 流动资产 − 流动负债
6. Depreciation Methods | 折旧方法
Depreciation is the systematic allocation of the cost of a non-current asset over its useful life. Two common methods are tested in IGCSE CCEA Accounting: straight-line method and reducing balance method.
折旧是将非流动资产的成本在其使用寿命内系统分配的过程。IGCSE CCEA 会计考试中常见的两种方法是：直线法和余额递减法。
Straight-Line Method | 直线法
The same amount of depreciation is charged each year.
每年计提等额的折旧费用。
Annual Depreciation = (Cost − Estimated Residual Value) / Useful Life (years)
年折旧额 = (成本 − 估计净残值) / 使用年限(年)
Reducing Balance Method | 余额递减法
A fixed percentage is applied to the carrying amount (net book value) of the asset each year. This results in higher depreciation in earlier years.
每年按照固定的百分比乘以资产的账面净值 (账面余额) 计提折旧。这导致早期折旧费用较高。
Annual Depreciation = Carrying Amount × Depreciation Rate (%)
年折旧额 = 账面净值 × 折旧率(%)
The carrying amount is cost less accumulated depreciation to date.
账面净值等于成本减去截至当前的累计折旧。
7. Provision for Doubtful Debts | 坏账准备
When a business expects that some trade receivables may not pay, it creates a provision for doubtful debts to apply the prudence concept. The provision is an estimate, not a specific write-off.
当企业预计部分应收账款可能无法收回时，会计提坏账准备以遵循谨慎性原则。该准备是一项估计，而非特定的注销。
Provision for Doubtful Debts = Trade Receivables × Estimated %
坏账准备 = 应收账款 × 估计百分比
An increase in the provision is charged as an expense in the income statement. A decrease is credited to the income statement (as a reduction in expense).
准备金的增加在利润表中作为费用列支。准备金的减少则贷记利润表 (作为费用减少)。
Bad debts already identified as irrecoverable are written off directly:
已确定无法收回的坏账直接注销：
Bad Debts Write-Off: Dr Bad Debts Expense, Cr Trade Receivables
坏账注销：借：坏账费用，贷：应收账款
8. Control Accounts | 控制账户
Control accounts summarize the total balances of the sales ledger (trade receivables) and purchases ledger (trade payables). They help in locating errors and preventing fraud.
控制账户汇总销售分类账 (应收账款) 和采购分类账 (应付账款) 的总额。它们有助于发现错误和防止舞弊。
Sales Ledger Control Account (Trade Receivables) | 销售分类账控制账户 (应收账款)
Opening balance + Credit sales − Cash received from credit customers − Discounts allowed − Bad debts written off = Closing balance.
期初余额 + 赊销 − 从赊销客户收到的现金 − 销售折扣 − 坏账注销 = 期末余额。
Purchases Ledger Control Account (Trade Payables) | 采购分类账控制账户 (应付账款)
Opening balance + Credit purchases − Cash paid to suppliers − Discounts received = Closing balance.
期初余额 + 赊购 − 付给供应商的现金 − 购货折扣 = 期末余额。
The control accounts should agree with the total of individual accounts in the respective ledgers.
控制账户的余额应与对应分类账中各明细账户的合计一致。
9. Inventory Valuation | 存货计价
Inventory is valued at the lower of cost and net realisable value (NRV), in line with the prudence concept. Cost can be determined using assumptions such as FIFO (First In, First Out) or AVCO (Average Cost).
根据谨慎性原则，存货按成本与可变现净值 (NRV) 孰低计价。成本可通过假设如先进先出法 (FIFO) 或平均成本法 (AVCO) 确定。
Value of Inventory = Lower of Cost and NRV
存货价值 = 成本与可变现净值孰低
NRV is the estimated selling price less any costs to complete and sell the item.
可变现净值是估计售价减去完成并销售该存货尚需发生的所有成本。
FIFO assumes the earliest purchased goods are sold first; closing inventory is valued at the most recent costs. AVCO uses a weighted average unit cost.
先进先出法假设最先购入的货物最先售出；期末存货按最近的成本计价。平均成本法使用加权平均单位成本。
10. Accounting for Non-Profit Organizations | 非营利组织会计
Clubs and societies prepare a Receipts and Payments Account (a summary of cash book) and an Income and Expenditure Account (similar to profit and loss). The key link is the Accumulated Fund, which replaces capital.
俱乐部和社团编制收支表 (现金簿汇总) 和收入与支出账户 (类似损益表)。关键联系是累积基金，它取代了资本。
Accumulated Fund = Total Assets − Total Liabilities
累积基金 = 总资产 − 总负债
Statement of Financial Position for a non-profit organization uses the accumulated fund plus surplus (or less deficit) instead of equity section.
非营利组织的资产负债表中，累积基金加上盈余 (或减去亏损) 取代了所有者权益部分。
The surplus/deficit is calculated as:
盈余/亏损计算如下：
Surplus = Total Income − Total Expenditure
盈余 = 总收入 − 总支出
Items like subscriptions are adjusted for amounts in arrears and in advance.
诸如会费等项目需调整欠费和预付款项。
11. Ratio Analysis: Profitability | 比率分析：盈利能力
Ratio analysis helps interpret financial statements by expressing the relationship between figures. Profitability ratios assess a business’s ability to generate profit relative to sales, assets, and capital.
比率分析通过表达数字之间的关系帮助解读财务报表。盈利能力比率评估企业相对于销售额、资产和资本产生利润的能力。
Gross Profit Margin = (Gross Profit / Net Sales) × 100%
毛利率 = (毛利 / 销售净额) × 100%
Profit Margin = (Profit for the Year / Net Sales) × 100%
净利润率 = (本年利润 / 销售净额) × 100%
Return on Capital Employed (ROCE) = (Profit for the Year / Capital Employed) × 100%
运用资本回报率 (ROCE) = (本年利润 / 运用资本) × 100%
Capital employed is usually total assets less current liabilities, or equity plus non-current liabilities.
运用资本通常指总资产减去流动负债，或所有者权益加上非流动负债。
12. Ratio Analysis: Liquidity and Efficiency | 比率分析：流动性与效率
Liquidity ratios measure a business’s ability to meet short-term obligations. Efficiency ratios indicate how well the business manages its resources.
流动性比率衡量企业履行短期义务的能力。效率比率表明企业管理其资源的效率。
Current Ratio = Current Assets / Current Liabilities
流动比率 = 流动资产 / 流动负债
Liquid (Acid Test) Ratio = (Current Assets − Inventory) / Current Liabilities
速动比率 (酸性测试比率) = (流动资产 − 存货) / 流动负债
Trade Receivables Turnover (Days) = (Trade Receivables / Credit Sales) × 365
应收账款周转天数 = (应收账款 / 赊销额) × 365
Trade Payables Turnover (Days) = (Trade Payables / Credit Purchases) × 365
应付账款周转天数 = (应付账款 / 赊购额) × 365
Rate of Inventory Turnover (Times) = Cost of Goods Sold / Average Inventory
存货周转次数 = 销售成本 / 平均存货
A normal current ratio is often around 2:1, but this varies by industry. A liquid ratio below 1:1 may indicate liquidity problems.
正常的流动比率通常在2:1左右，但这因行业而异。速动比率低于1:1可能表明存在流动性问题。
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Cancel reply