📚 Year 12 Cambridge Accounting: Formula & Theorem Quick Reference Handbook | 剑桥12年级会计：公式定理速查手册
Mastering formulas and key ratios is vital for success in Year 12 Cambridge Accounting. This quick reference handbook compiles the essential equations, theorems, and concepts you will encounter in the AS Level syllabus, from the fundamental accounting equation to profitability and liquidity analysis, depreciation, and manufacturing accounts. Keep this guide handy for rapid revision and deep understanding.
掌握公式和关键比率对于12年级剑桥会计的成功至关重要。本速查手册汇编了AS Level课程中你将遇到的基本等式、定理和概念，从基本会计等式到盈利能力与流动性分析、折旧和制造账户。请随身携带本指南，以便快速复习和深入理解。
1. The Accounting Equation | 会计基本等式
The accounting equation is the bedrock of the double‑entry system. It expresses the relationship among a business’s resources, its debts, and the owner’s interest. Every transaction affects at least two items in this equation without disturbing the balance.
会计基本等式是复式记账体系的基石。它表达了企业资源、债务与所有者权益之间的关系。每一笔交易至少影响等式中的两个项目，且不会破坏平衡。
Assets = Liabilities + Equity
This fundamental form can be expanded to show the components of equity, making it a dynamic model of the business’s financial position over time.
该基本形式可以扩展以展示权益的构成，成为反映企业财务状况随时间变化的动态模型。
Assets = Liabilities + Capital + (Revenue – Expenses – Drawings)
When revenues exceed expenses, profit increases equity; when drawings are taken out, equity falls. Understanding this expansion helps students trace the link between the income statement and the statement of financial position.
当收入超过费用时，利润增加权益；当提取提款时，权益减少。理解这一扩展等式有助于学生追踪利润表与财务状况表之间的联系。
2. Double‑Entry Rules & Trial Balance | 复式记账规则与试算平衡表
Double‑entry bookkeeping is governed by the rule that for every debit there must be an equal and corresponding credit. The accounting equation is maintained by applying these rules to the five groups of accounts: assets, liabilities, capital, income, and expenses.
复式记账受“有借必有贷，借贷必相等”的规则制约。通过对资产、负债、资本、收入和费用这五类账户应用这些规则，会计等式得以保持。
The arithmetic check on the double‑entry records is the trial balance, which lists all ledger balances. If the total debits equal total credits, the books are arithmetically correct, though errors of principle or omission may still exist.
对复式记账记录进行算术检验的工具是试算平衡表，它列出了所有分类账余额。如果借方总额等于贷方总额，则账簿在算术上是正确的，但原则性错误或遗漏仍可能存在。
Total Debits = Total Credits
This theorem is the pivot for detecting posting mistakes and is central to the preparation of the statement of financial position.
这一定理是发现过账错误的关键，也是编制财务状况表的核心。
3. Profitability Ratios | 盈利能力比率
Profitability ratios measure the entity’s ability to generate earnings relative to its sales, assets, and equity. They are indispensable for assessing business performance and for inter‑firm comparisons.
盈利能力比率衡量企业相对于其销售额、资产和权益创造利润的能力。它们是评估企业业绩和进行公司间比较不可或缺的工具。
The following table summarises the key profitability formulas, with the corresponding Chinese terms in parentheses.
下表总结了关键的盈利能力公式，括号内附有中文术语。
| Ratio (比率) | Formula (公式) |
|---|---|
| Gross Profit Margin (毛利率) |
(Gross Profit ÷ Revenue) × 100% |
| Net Profit Margin (净利率) |
(Net Profit ÷ Revenue) × 100% |
| Return on Capital Employed (ROCE) (资本运用收益率) |
(Profit from Operations ÷ Capital Employed) × 100% where Capital Employed = Total Assets – Current Liabilities |
| Return on Equity (ROE) (净资产收益率) |
(Net Profit ÷ Total Equity) × 100% |
Gross profit margin reveals the efficiency of production and purchasing; net profit margin shows the overall cost control. ROCE and ROE indicate how effectively the firm is using its long‑term funding.
毛利率揭示了生产和采购的效率；净利率显示整体成本控制情况。资本运用收益率和净资产收益率反映了企业运用长期资金的效益。
4. Liquidity Ratios | 流动性比率
Liquidity ratios assess a business’s ability to meet its short‑term obligations as they fall due. The two principal measures are the current ratio and the quick (acid‑test) ratio.
流动性比率评估企业偿还到期短期债务的能力。两个主要指标是流动比率和速动（酸性测试）比率。
Current Ratio = Current Assets ÷ Current Liabilities
A ratio of approximately 2:1 is often regarded as a safe benchmark, though acceptable levels vary by industry.
通常认为大约2:1的比率是安全基准，但可接受水平因行业而异。
Quick Ratio (Acid Test) = (Current Assets – Inventory) ÷ Current Liabilities
Inventory is excluded because it is not as readily convertible to cash. A quick ratio of around 1:1 is generally considered healthy, but again context matters.
存货被排除在外，因为它不容易立即转换为现金。速动比率大约1:1通常被认为是健康的，但同样需要结合具体情况判断。
5. Efficiency Ratios | 效率比率
Efficiency ratios, also known as activity ratios, measure how well a company manages its assets and liabilities. They provide insight into inventory management, credit control, and payment practices.
效率比率，也称为运营能力比率，衡量公司管理其资产和负债的情况。它们提供关于存货管理、信用控制和付款实践的洞见。
Inventory Turnover (times) = Cost of Sales ÷ Average Inventory
A higher turnover indicates efficient inventory management, while a low figure may suggest overstocking or slow‑moving items.
较高的周转次数表明存货管理高效，而较低的数字可能意味着存货积压或滞销品。
Inventory Turnover (days) = (Average Inventory ÷ Cost of Sales) × 365
This expresses the same concept as the average number of days the inventory is held before being sold.
这以存货在售出前被持有的平均天数表达了相同的概念。
Receivables Collection Period = (Trade Receivables ÷ Credit Sales) × 365
A shorter collection period means cash is being collected faster, improving liquidity.
较短的收款期意味着现金回收更快，从而改善流动性。
Payables Payment Period = (Trade Payables ÷ Credit Purchases) × 365
An unusually long payment period may strain supplier relationships, whereas a very short one could indicate poor cash management.
异常长的付款期可能会损害与供应商的关系，而过短的付款期则可能表明现金管理不善。
6. Gearing and Solvency Ratios | 杠杆与偿债能力比率
Gearing ratios examine the long‑term financial structure of a business, specifically the proportion of debt compared to equity. They signal financial risk and the enterprise’s dependence on borrowed funds.
杠杆比率研究企业的长期财务结构，特别是债务与权益的比例。它们表明财务风险和企业对借款的依赖程度。
Gearing Ratio = (Non‑current Liabilities ÷ (Non‑current Liabilities + Equity)) × 100%
Alternatively, the debt‑to‑equity ratio can be used: Non‑current Liabilities ÷ Equity × 100%. Highly geared firms face higher interest commitments and greater risk in economic downturns.
或者可使用债务权益比率：非流动负债 ÷ 权益 × 100%。高杠杆企业在经济衰退时面临更高的利息负担和更大的风险。
Interest Cover = Profit from Operations ÷ Finance Cost
This ratio measures how easily the business can pay interest from its operating profit. A figure below 2 is often seen as a warning signal.
该比率衡量企业用经营利润支付利息的容易程度。低于2通常被视为警示信号。
7. Investment Ratios | 投资比率
Investment ratios are of particular interest to shareholders and potential investors. They evaluate the return and market perception of a company’s shares.
投资比率尤其受到股东和潜在投资者的关注。它们评估公司股票的回报和市场看法。
Earnings per Share (EPS) = (Profit after Tax – Preference Dividends) ÷ Weighted Average Number of Ordinary Shares
EPS shows the amount of profit attributable to each ordinary share, forming the basis for the price/earnings ratio.
每股收益显示归属于每一普通股的利润数额，构成市盈率的基础。
Price/Earnings Ratio (P/E) = Market Price per Share ÷ EPS
A high P/E may indicate market confidence in future growth, while a low P/E might suggest undervaluation or sluggish prospects.
高市盈率可能表明市场对未来增长充满信心，而低市盈率则可能意味着估值偏低或前景黯淡。
Dividend Yield = (Dividend per Share ÷ Market Price per Share) × 100%
Dividend yield expresses the cash return on the investment at the current share price, attractive to income‑oriented investors.
股息率表示在当前股价下投资的现金回报，对收入导向型投资者具有吸引力。
8. Depreciation Methods | 折旧方法
Depreciation allocates the cost of a non‑current asset over its useful life, following the matching principle. Cambridge AS Level requires familiarity with the straight‑line, reducing balance, and (less commonly) units of production methods.
折旧按照配比原则，将非流动资产的成本在其使用寿命期间进行分摊。剑桥AS Level要求熟悉直线法、余额递减法以及（较少涉及的）产量法。
Straight‑line Depreciation = (Cost – Residual Value) ÷ Useful Life
This method charges an equal amount of depreciation each year. It is simple and widely used for assets that provide even service over time.
该方法每年计提相同金额的折旧。它简单易懂，广泛用于提供服务均匀的资产。
Reducing Balance Depreciation = Net Book Value × Depreciation Rate (%)
The depreciation charge decreases each year because it applies a fixed percentage to a declining net book value. It is suited to assets that lose value more rapidly in early years.
由于固定比率应用于递减的账面净值，折旧费用逐年减少。它适用于早期价值下降较快的资产。
Units of Production Depreciation = ((Cost – Residual Value) ÷ Total Estimated Units) × Actual Units Produced
This usage‑based method links depreciation to the asset’s actual output, making it ideal for machinery where wear relates to usage.
这种基于使用量的方法将折旧与资产的实际产出挂钩，非常适合磨损与使用相关的机器设备。
9. Inventory Valuation Methods | 存货估值方法
Accurate inventory valuation directly affects the cost of sales and profit. The two main methods under Cambridge AS are First‑In, First‑Out (FIFO) and Weighted Average Cost (AVCO).
准确的存货估值直接影响销售成本和利润。剑桥AS下的两种主要方法是先进先出法（FIFO）和加权平均成本法（AVCO）。
FIFO assumes that the oldest inventory items are sold first, so closing inventory consists of the most recent purchases. This typically results in a higher closing inventory value in times of rising prices.
先进先出法假设最早的存货项目先被售出，因此期末存货由最近的采购构成。在物价上涨时期，这通常导致较高的期末存货价值。
AVCO calculates a weighted average cost after each purchase:
加权平均成本法在每次采购后计算加权平均成本：
Weighted Average Cost per Unit = Total Cost of Goods Available for Sale ÷ Total Units Available for Sale
Both issues and closing inventory are then valued at this average cost, smoothing out price fluctuations.
发出材料和期末存货均按此平均成本计价，从而平滑价格波动。
10. Bad Debts and Provision for Doubtful Debts | 坏账与坏账准备
When a receivable is deemed uncollectible, it is written off as a bad debt. Moreover, the prudence concept requires the creation of a provision for doubtful debts against the possibility of future non‑payment.
当应收账款被认定无法收回时，应将其注销为坏账。此外，谨慎性概念要求针对未来可能无法收回的款项计提坏账准备。
The accounting treatment rests on two key adjustments:
会计处理基于两个关键调整：
Bad Debts Expense = Irrecoverable accounts written off during the period
Increase in Provision for Doubtful Debts = Closing Provision – Opening Provision
If the closing provision exceeds the opening provision, the increase is charged as an expense. If the provision decreases, the reduction is credited to the income statement, thus improving profit.
如果期末准备大于期初准备，增加额将计入费用。如果准备减少，减少额将计入利润表贷方，从而提高利润。
11. Manufacturing Account Formulas | 制造账户公式
The manufacturing account is prepared by a manufacturer to calculate the cost of finished goods produced. Several intermediate totals are essential for building this statement.
制造账户由制造商编制，用于计算产成品的生产成本。若干中间合计对构建该报表至关重要。
Prime Cost = Direct Materials + Direct Labour + Direct Expenses
Prime cost captures all costs that can be traced directly to the product. It is the starting point for calculating total factory cost.
主要成本涵盖所有可直接追溯到产品的成本。它是计算工厂总成本的起点。
Factory Overheads = Indirect Materials + Indirect Labour + Indirect Expenses
Factory Cost (or Cost of Production before WIP) = Prime Cost + Factory Overheads
After adjusting for work‑in‑progress, the cost of finished goods is obtained:
经对在产品进行调整后，即可得出产成品成本：
Cost of Finished Goods = Factory Cost + Opening Work‑in‑Progress – Closing Work‑in‑Progress
This cost is then transferred to the income statement as the cost of sales, together with the opening and closing inventory of finished goods.
随后，该成本连同产成品期初期末存货一并转入利润表，以计算销售成本。
12. Incomplete Records Techniques | 不完整记录技术
Incomplete records arise when a business does not maintain a full double‑entry system. Profit and other key figures must be derived using mark‑up, margin, and the net asset comparison method.
当企业未保持完整复式记账系统时，便出现不完整记录。必须使用标记率、利润率以及净资产比较法来推算利润和其他关键数据。
When the mark‑up on cost is known, gross profit can be found as follows:
当成本加成率已知时，毛利可以通过以下方式求得：
Gross Profit = Cost of Sales × Mark‑up%
If the mark‑up percentage is based on cost, and we know revenue, it is equally valid to use:
如果标记率是基于成本的，且已知销售收入，同样可以运用：
Gross Profit = Revenue × (Mark‑up% ÷ (100% + Mark‑up%))
When the gross margin is given (percentage on selling price), the calculation is straightforward:
当已知毛利率（基于售价的百分比）时，计算更为直接：
Gross Profit = Revenue × Gross Margin%
For deriving the overall profit or loss, the net asset (or capital comparison) method is used:
为推算整体损益，可使用净资产（或资本比较）法：
Profit = Closing Capital – Opening Capital + Drawings – Capital Introduced
This theorem relies on the accounting equation and the fact that any change in net assets not caused by owner transactions must be due to profit or loss.
这一定理依赖于会计等式以及这样一个事实：任何非业主交易引起的净资产变化必定源于利润或亏损。
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