Year 13 CAIE Accounting: Formulas & Theorems Quick Reference | Year 13 CAIE 会计：公式定理速查手册

📚 Year 13 CAIE Accounting: Formulas & Theorems Quick Reference | Year 13 CAIE 会计：公式定理速查手册

This handbook provides a consolidated compilation of the essential formulas, ratios, and accounting theorems required for the Year 13 CAIE Accounting syllabus. It serves as a rapid revision tool, linking each formula to its practical application in financial analysis, cost management, and decision-making. Students are advised to complement this reference with a thorough understanding of the underlying concepts and to practise with past examination papers.

本手册汇集了 Year 13 CAIE 会计课程所需的核心公式、比率和会计定理，是一份快速复习工具。它将每个公式与其在财务分析、成本管理和决策中的实际应用联系起来。建议同学们在参考本手册的同时，深入理解相关概念，并结合历年真题进行练习。

1. The Accounting Equation and Double Entry Foundation | 会计等式与复式记账基础

The entire double entry bookkeeping system rests on the fundamental accounting equation: Assets = Liabilities + Equity. This must remain in balance after every transaction. The expanded equation incorporates income and expenses: Assets = Liabilities + Capital + (Revenue – Expenses – Drawings).

整个复式记账系统建立在基本会计等式之上：资产 = 负债 + 所有者权益。每笔交易发生后，该等式必须保持平衡。扩展后的等式纳入了收入和费用：资产 = 负债 + 资本 + (收入 – 费用 – 提款)。

Every debit entry must have a corresponding credit entry of equal amount. The rules are: assets increase on the debit side and decrease on the credit side; liabilities and equity increase on the credit side and decrease on the debit side; expenses are debited when increased; revenue is credited when increased.

每一笔借方记录必须对应一笔等额的贷方记录。规则是：资产增加记借方，减少记贷方；负债和权益增加记贷方，减少记借方；费用增加记借方；收入增加记贷方。

The accounting equation underpins the Statement of Financial Position and provides a quick check for the arithmetical accuracy of the ledger accounts. If total debits do not equal total credits in a trial balance, the equation has been violated.

会计等式是财务状况表的基础，也是检验分类账数字准确性的快速方法。如果试算平衡表中借方总额不等于贷方总额，就意味着等式被破坏。

2. Profitability Ratios | 盈利能力比率

Profitability ratios measure how effectively a business generates profit from its operations. Capital employed is usually calculated as total assets minus current liabilities, or as non-current liabilities plus equity. A higher ROCE indicates more efficient use of long-term funds. The mark-up is the inverse perspective of the gross margin and is useful for pricing decisions.

盈利能力比率衡量企业从经营活动中创造利润的有效性。资本运用通常按总资产减去流动负债，或者非流动负债加权益计算。ROCE 越高，说明长期资金的使用效率越高。成本加成率是毛利率的逆视角，有助于定价决策。

When analysing profitability over time, it is critical to distinguish between gross profit and net profit trends. A declining gross margin may suggest rising input costs or discounting, whereas a stable gross margin combined with a falling net margin often points to increasing overhead expenses.

在分析盈利能力的时序变化时，区分毛利和净利趋势非常重要。毛利率下降可能反映投入成本上升或降价销售，而毛利率稳定但净利率下降通常表明间接费用在增加。

3. Liquidity Ratios | 流动性比率

Liquidity ratios assess a company’s ability to meet its short-term obligations as they fall due. The current ratio includes all current assets, while the quick ratio excludes inventories, as inventory may not be readily convertible to cash. A current ratio below 1 indicates potential liquidity problems, though the ideal level varies by industry.

流动性比率评估企业偿还到期短期债务的能力。流动比率包含所有流动资产，而速动比率剔除了存货，因为存货不一定能迅速转化为现金。流动比率低于 1 表明可能存在流动性问题，但理想水平因行业而异。

An excessively high current ratio might suggest inefficient use of working capital, such as holding too much cash or slow-moving inventory. Analysts therefore look for a balance between safety and efficiency.

流动比率过高可能表明营运资金的使用效率低下，例如持有过多现金或滞销存货。因此，分析人员会寻求安全与效率之间的平衡。

4. Efficiency / Activity Ratios | 效率/活动比率

Efficiency ratios measure how well a business utilises its assets and manages its working capital. A shorter inventory turnover period generally indicates efficient stock management, unless it leads to stock-out problems. The receivables days should be compared with the credit terms offered to customers; a significantly higher figure flags collection issues.

效率比率衡量企业利用资产和管理营运资金的能力。存货周转期越短，通常表明存货管理越高效，但可能导致缺货风险。应收账款周转天数应与给予客户的信用条件进行比较；明显偏高的数字提示回款问题。

The working capital cycle expresses the time lag between paying suppliers for inventory and receiving cash from customers. A negative cycle, where payables days exceed the sum of inventory and receivables days, means the business is effectively financed by its suppliers.

营运资本周期表示从支付供应商货款到向客户收回现金之间的时间差。如果应付账款天数超过存货天数与应收账款天数之和，出现负周期，意味着企业实际上利用了供应商提供的资金。

5. Gearing / Leverage Ratios | 杠杆比率

Gearing indicates the extent to which a business relies on borrowed funds. A high gearing ratio (often above 50%) signals greater financial risk because interest must be paid regardless of profit levels. The interest cover ratio shows how many times the operating profit can cover finance costs; a figure below 2 is often viewed as risky.

杠杆比率反映企业对借入资金的依赖程度。高杠杆率（通常高于 50%）意味着较高的财务风险，因为无论利润高低，利息都必须支付。利息保障倍数表明营业利润能覆盖多少倍的财务费用；该数值低于 2 通常被视为风险较高。

When evaluating gearing, one must also consider the stability of earnings. A utility with predictable cash flows can safely sustain higher leverage than a cyclical manufacturing business.

在评估杠杆时，还必须考虑收益的稳定性。现金流

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