📚 IGCSE OCR Accounting: Core Knowledge Summary | IGCSE OCR 会计：核心知识点梳理
This article provides a clear, structured summary of the core knowledge areas in the IGCSE OCR Accounting syllabus. Whether you’re preparing for your final exams or consolidating key concepts, these notes cover the essential theory, formulas, and techniques you need to master.
本文清晰、结构化地梳理了 IGCSE OCR 会计课程的核心知识领域。无论你是在准备期末考试还是巩固关键概念，这些笔记涵盖了必须掌握的基本理论、公式和方法。
1. The Accounting Equation | 会计等式
The fundamental accounting equation is the basis of all financial recording. It states:
Assets = Capital + Liabilities
基本会计等式是所有财务记录的基础，表述为：资产 = 资本 + 负债。
This means everything a business owns (assets) is funded either by the owner (capital) or by third parties (liabilities). Every transaction alters at least two elements while keeping the equation in balance.
这意味着企业拥有的一切（资产）都由所有者（资本）或第三方（负债）提供资金。每一笔交易至少改变两个要素，但始终维持等式的平衡。
For example, purchasing equipment with cash reduces one asset (cash) and increases another (equipment). Receiving a bank loan increases both assets (cash) and liabilities (loan).
例如，用现金购买设备会减少一项资产（现金）并增加另一项资产（设备）。取得银行贷款会同时增加资产（现金）和负债（贷款）。
2. Double-Entry Bookkeeping | 复式记账
In double-entry bookkeeping, every transaction is recorded twice: once as a debit and once as a credit. The total debits must always equal total credits.
在复式记账法中，每笔交易记录两次：一次作为借方，一次作为贷方。借方总额必须始终等于贷方总额。
Assets and expenses are increased by a debit entry and decreased by a credit entry. Liabilities, capital, and income are increased by a credit entry and decreased by a debit entry.
资产和费用通过借方增加、贷方减少；负债、资本和收入通过贷方增加、借方减少。
A common mnemonic is DEAD CLIC: Debit Expenses, Assets, Drawings; Credit Liabilities, Income, Capital. This helps you decide which side of the T-account to use.
常用的记忆口诀是 DEAD CLIC：借方记费用、资产、提款（Expenses, Assets, Drawings）；贷方记负债、收入、资本（Liabilities, Income, Capital）。这有助于确定应记入 T 型账户的哪一侧。
3. Source Documents and Books of Prime Entry | 原始凭证与原始账簿
Source documents provide evidence of transactions and include invoices, credit notes, cheques, receipts, and bank statements. They are used to make the first accounting entries.
原始凭证为交易提供证据，包括发票、贷项通知单、支票、收据和银行对账单。这些凭证用于进行最初的会计记录。
Details from source documents are summarised in books of prime entry, such as the sales day book, purchases day book, returns inwards/outwards journals, cash book, and general journal.
原始凭证的信息汇总记入原始账簿，如销售日记账、采购日记账、销售退回日记账、采购退回日记账、现金簿和普通日记账。
The cash book serves as both a book of prime entry and a ledger account, recording all cash and bank transactions. Discounts allowed and received are also recorded in the cash book.
现金簿既是原始账簿又是分类账，记录所有现金和银行交易。给予的折扣和取得的折扣也在现金簿中记录。
4. The Trial Balance and Its Limitations | 试算平衡表及其局限
A trial balance lists all ledger account balances, with debit balances in one column and credit balances in another. Its purpose is to check the arithmetic accuracy of the double-entry system – total debits must equal total credits.
试算平衡表列示所有分类账账户余额，借方余额一列，贷方余额一列。其目的是检查复式记账系统的算术准确性——借方合计必须等于贷方合计。
However, a balanced trial balance does not guarantee there are no errors. Errors of omission, commission, principle, original entry, and complete reversal can occur while the totals still agree.
然而，试算平衡表借贷平衡并不保证没有错误。遗漏错误、过账错误、原则错误、原始分录错误和金额颠倒错误都可能在试算表仍平衡时存在。
Closing stock is not included in the trial balance; it is adjusted for later when preparing financial statements. Owner’s drawings and expenses are usually debits, while sales and capital are credits.
期末存货不列入试算平衡表；它会在编制财务报表时进行调整。业主提款和费用通常为借方，销售收入和资本则为贷方。
5. Adjustments: Accruals and Prepayments | 调整：应计与预付
At the end of an accounting period, expenses and income must be adjusted to reflect the amount actually used or earned, regardless of cash payment. This gives rise to accruals and prepayments.
在会计期末，费用和收入必须进行调整，以反映实际耗用或赚取的金额，而不论现金支付情况。由此产生了应计和预付项目。
An accrual (or accrued expense) is an expense that has been incurred but not yet paid. It is added to the expense in the income statement and shown as a current liability on the statement of financial position.
应计费用（ accrued expense）是已经发生但尚未支付的费用。它在利润表上增加到相关费用中，同时在财务状况表上列为流动负债。
A prepayment is an expense paid in advance for future periods. It is deducted from the expense in the income statement and shown as a current asset. Accrued income and prepaid income are handled similarly from the revenue side.
预付费用是预先支付的未来期间支出。它在利润表中从相关费用中扣除，并列为流动资产。应计收入和预收收入也按照类似原则处理。
6. Depreciation of Non-Current Assets | 非流动资产折旧
Depreciation allocates the cost of a non-current asset over its useful life, matching the expense to the revenue it helps generate. It is not a cash expense but an estimate of wear and tear, obsolescence, or usage.
折旧将非流动资产成本在其使用寿命内分摊，使费用与其帮助产生的收入相配比。它不是现金支出，而是对损耗、过时或使用的估计。
The straight-line method charges an equal amount each year:
Annual depreciation = (Cost – Residual value) ÷ Useful life
直线法每年计提相同金额：年折旧额 =（成本 – 残值）÷ 使用年限。
The reducing balance method applies a fixed percentage to the carrying amount each year. This results in higher depreciation charges in early years. The chosen method should reflect the pattern of use.
余额递减法每年对账面净值应用一个固定百分比，导致早期折旧费用较高。所选方法应反映资产的使用模式。
Depreciation is recorded as an expense in the income statement, and the accumulated depreciation is deducted from the asset’s cost in the statement of financial position.
折旧在利润表中作为费用列示，累计折旧则从资产成本中扣除，反映在财务状况表上。
7. Irrecoverable Debts and Allowance for Doubtful Debts | 坏账与坏账准备
Irrecoverable debts (bad debts) are amounts owed by customers that are now regarded as uncollectible. They are written off as an expense and removed from trade receivables.
坏账（不可收回的应收账款）是已确认无法收回的客户欠款，被注销作为费用并冲减应收账款。
An allowance for doubtful debts is a provision created anticipating that some customers may not pay. It ensures trade receivables are shown at their expected recoverable amount, following the prudence concept.
坏账准备是对部分客户可能不付款而预先计提的准备，遵循谨慎性原则，确保应收账款以其预计可收回金额列示。
The movement in the allowance (increase or decrease) is charged or credited to the income statement. Only the net increase or decrease affects profit, not the total allowance.
坏账准备的变动（增加或减少）计入或冲减利润表。只有净增加或减少影响利润，而不是坏账准备总额。
8. Bank Reconciliation | 银行余额调节
A bank reconciliation statement brings the cash book balance into agreement with the bank statement balance. Differences arise from timing items (unpresented cheques, lodgements not yet credited) or errors.
银行余额调节表使现金簿余额与银行对账单余额达成一致。差异产生于时间性项目（未兑现支票、银行未入账存款）或差错。
To prepare the reconciliation, start with the bank statement balance, add uncredited lodgements, deduct unpresented cheques, and adjust for bank errors. The adjusted balance should equal the corrected cash book balance.
编制调节表时，以银行对账单余额为基础，加上银行未入账存款，减去未兑现支票，并调整银行差错，得到调整后余额，该余额应与更正后的现金簿余额一致。
Standing orders, bank charges, and direct debits may have been recorded by the bank but not yet in the cash book. These items require entries in the cash book before the reconciliation is finalised.
银行可能已记录定期转账、银行手续费和直接扣款，但现金簿尚未记录。这些项目需要在最终调节前在现金簿中做出分录。
9. Control Accounts | 控制账户
Control accounts summarise the transactions from the sales and purchases ledgers. They provide a check on the accuracy of individual personal accounts and help locate errors.
控制账户汇总了销售分类账和采购分类账的交易。它们为个别往来账户提供准确性检查，并有助于定位错误。
The sales ledger control account typically has debit entries for opening receivables and credit sales, and credit entries for receipts, discounts allowed, sales returns, and irrecoverable debts.
销售分类账控制账户的借方通常记录期初应收账款、赊销额；贷方记录收款、给予的折扣、销售退回和坏账注销。
The purchases ledger control account has credit entries for opening payables and credit purchases, and debit entries for payments made, discounts received, and purchase returns.
采购分类账控制账户的贷方记录期初应付账款、赊购额；借方记录付款、取得的折扣和采购退回。
The closing balance of each control account should agree with the total of the individual balances in the respective ledger, revealing any discrepancies.
每个控制账户的期末余额应与相应分类账中所有个别账户余额的合计相符，从而揭示任何差异。
10. Incomplete Records | 不完整记录
When a full double-entry system is not maintained, techniques like the statement of affairs and the analysis of cash and bank transactions are used to determine profit or loss.
当没有完整的复式记账体系时，利用财务状况表法以及现金和银行交易分析等技术来确定利润或亏损。
Profit can be calculated by comparing the opening and closing capital, adjusting for drawings and additional capital introduced. The formula is:
Profit = Closing capital – Opening capital + Drawings – Capital introduced
利润可以通过对比期初资本和期末资本，并调整提款和追加投入资本来计算：利润 = 期末资本 – 期初资本 + 提款 – 投入资本。
If sales or purchases figures are missing, they can be derived using gross profit margins or by constructing control accounts from available information. This often requires careful reconstruction of ledger accounts.
如果销售收入或采购金额缺失，可以利用毛利率或根据已有信息构建控制账户来推算。这通常需要仔细重建分类账户。
11. Partnership Accounts | 合伙企业账目
A partnership involves two or more persons carrying on a business with a view to profit. Key accounting issues include sharing profits, interest on capital, interest on drawings, and partners’ salaries.
合伙企业由两个或两个以上的人共同经营以谋求利润。核心会计事项包括利润分配、资本利息、提款利息以及合伙人薪金。
The partnership agreement (or the Partnership Act) determines how residual profits are divided. An appropriation account is prepared to show how the net profit is allocated among partners.
合伙协议（或《合伙企业法》）决定剩余利润如何分配。利润分配表用于列示净利润如何在合伙人之间进行分配。
When a partner leaves or joins, goodwill may be adjusted. The incoming partner often pays for a share of goodwill, which is credited to existing partners’ capital accounts in their old profit-sharing ratio.
当合伙人退出或加入时，商誉可能需要调整。新合伙人通常为获得商誉份额支付对价，并按原有损益分配比例贷计现有合伙人的资本账户。
12. Ratio Analysis | 比率分析
Ratio analysis evaluates business performance using profitability, liquidity, and efficiency ratios. Each ratio reveals a specific aspect of financial health.
比率分析运用盈利能力、流动性和效率比率来评价企业业绩。每个比率揭示财务健康状况的某个特定方面。
Key profitability ratios include:
Gross profit margin = (Gross profit ÷ Sales revenue) × 100%
Profit for the year margin = (Profit for the year ÷ Sales revenue) × 100%
ROCE = (Profit before interest ÷ Capital employed) × 100%
关键的盈利能力比率包括：毛利率 =（毛利 ÷ 销售收入）× 100%；净利率 =（年度利润 ÷ 销售收入）× 100%；已动用资本回报率 =（息税前利润 ÷ 已动用资本）× 100%。
Liquidity ratios assess short-term survival:
Current ratio = Current assets ÷ Current liabilities (expressed as ?:1)
Quick ratio = (Current assets – Inventory) ÷ Current liabilities
流动性比率评估短期偿债能力：流动比率 = 流动资产 ÷ 流动负债（显示为 ? : 1）；速动比率 =（流动资产 – 存货）÷ 流动负债。
Efficiency ratios like trade receivables collection period and inventory turnover help measure how well assets are managed. Interpretation requires comparison with previous periods and industry norms.
应收账款周转天数、存货周转率等效率比率有助于衡量资产管理水平。解读时需与前期数据及行业标准进行比较。
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