Year 13 Edexcel Accounting: Formula & Theorem Quick Reference Handbook | Edexcel 会计 (Year 13)：公式定理速查手册

📚 Year 13 Edexcel Accounting: Formula & Theorem Quick Reference Handbook | Edexcel 会计 (Year 13)：公式定理速查手册

This handbook provides a concise collection of essential formulas, ratios and decision-making theorems required for the Year 13 Edexcel A Level Accounting examination. Each section is presented in a bilingual format to reinforce understanding of key calculations and concepts, enabling students to quickly locate and review vital information during revision.

本手册汇集了 Year 13 Edexcel A Level 会计考试必需的重要公式、比率和决策定理。每一节均以中英双语形式呈现，旨在强化对关键计算和概念的理解，帮助学生复习时快速定位和回顾重要信息。

1. Profitability Ratios | 盈利比率

Gross Profit Margin = (Gross Profit / Revenue) × 100%

毛利率 = (毛利 / 销售收入) × 100%

Net Profit Margin = (Net Profit before interest and tax / Revenue) × 100%

净利率 = (息税前净利润 / 销售收入) × 100%

Return on Capital Employed (ROCE) = (Profit from Operations / Capital Employed) × 100%, where Capital Employed = Total Equity + Non-current Liabilities or Total Assets − Current Liabilities

已动用资本回报率 = (经营利润 / 已动用资本) × 100%，其中已动用资本 = 总权益 + 非流动负债，或总资产 − 流动负债

Mark-up = (Gross Profit / Cost of Sales) × 100%

成本加成率 = (毛利 / 销售成本) × 100%

Expense Ratio = (Operating Expenses / Revenue) × 100%

费用比率 = (营业费用 / 销售收入) × 100%

2. Liquidity and Efficiency Ratios | 流动性与效率比率

Current Ratio = Current Assets / Current Liabilities

流动比率 = 流动资产 / 流动负债

Liquid (Acid Test) Ratio = (Current Assets − Inventories) / Current Liabilities

速动比率 = (流动资产 − 存货) / 流动负债

Inventory Turnover (times) = Cost of Sales / Average Inventory

存货周转率 (次) = 销售成本 / 平均存货

Trade Receivables Collection Period (days) = (Trade Receivables / Credit Sales) × 365

应收账款周转天数 = (应收账款 / 赊销收入) × 365

Trade Payables Payment Period (days) = (Trade Payables / Credit Purchases) × 365

应付账款周转天数 = (应付账款 / 赊购成本) × 365

Asset Turnover = Revenue / Net Assets (or Capital Employed)

资产周转率 = 销售收入 / 净资产 (或已动用资本)

3. Shareholder Investment Ratios | 股东投资比率

Earnings per Share (EPS) = (Profit after Tax − Preference Dividends) / Number of Ordinary Shares in Issue

每股收益 = (税后利润 − 优先股股利) / 已发行普通股股数

Price/Earnings (P/E) Ratio = Market Price per Share / Earnings per Share

市盈率 = 每股市价 / 每股收益

Dividend per Share (DPS) = Total Ordinary Dividends / Number of Ordinary Shares in Issue

每股股利 = 普通股股利总额 / 已发行普通股股数

Dividend Yield = (Dividend per Share / Market Price per Share) × 100%

股息率 = (每股股利 / 每股市价) × 100%

Dividend Cover = Profit after Tax attributable to Ordinary Shareholders / Total Ordinary Dividends

股利保障倍数 = 归属于普通股股东的税后利润 / 普通股股利总额

4. Investment Appraisal Methods | 投资评估方法

Payback Period (even cash flows) = Initial Investment / Annual Net Cash Flow

回收期 (等额现金流) = 初始投资额 / 年净现金流量

Payback Period (uneven cash flows) = Time when cumulative cash inflows equal initial outlay

回收期 (不等额现金流) = 累计现金流入等于初始投资额的时间点

Accounting Rate of Return (ARR) = (Average Annual Profit / Average Investment) × 100%, where Average Investment = (Initial Cost + Residual Value) / 2 or (Initial Cost + Scrap Value) / 2

会计报酬率 = (平均年利润 / 平均投资额) × 100%，平均投资额 = (初始成本 + 残值) / 2

Net Present Value (NPV) = Σ [Cash Flow in Year t / (1 + r)^t] − Initial Investment (r = discount rate)

净现值 = Σ [第 t 年现金流 / (1 + 折现率)^t] − 初始投资额

Internal Rate of Return (IRR) is the discount rate r that makes NPV = 0; estimated by interpolation: IRR = L + [NPV_L / (NPV_L − NPV_H)] × (H − L), where L = lower discount rate, H = higher rate

内部报酬率是使 NPV = 0 的折现率；可用插值法估算：IRR = L + [NPV_L / (NPV_L − NPV_H)] × (H − L)，L 为较低折现率，H 为较高折现率

Profitability Index = (NPV + Initial Investment) / Initial Investment, or Present Value of Future Cash Flows / Initial Investment

获利指数 = (净现值 + 初始投资) / 初始投资，或未来现金流现值 / 初始投资额

5. Cost Behaviour and High-Low Method | 成本习性及高低点法

Total Cost = Total Fixed Cost + (Variable Cost per Unit × Activity Level)

总成本 = 固定成本总额 + (单位变动成本 × 作业水平)

Variable Cost per Unit (High-Low) = (Cost at High Activity − Cost at Low Activity) / (High Activity Units − Low Activity Units)

单位变动成本 (高低点法) = (高点成本 − 低点成本) / (高点业务量 − 低点业务量)

Total Fixed Cost = Total Cost − (Variable Cost per Unit × Activity Level) using either high or low point

固定成本总额 = 总成本 − (单位变动成本 × 业务量)，可代入高点或低点数据

Contribution per Unit = Selling Price per Unit − Variable Cost per Unit

单位边际贡献 = 单位售价 − 单位变动成本

Total Contribution = Contribution per Unit × Units Sold, or Total Sales Revenue − Total Variable Costs

边际贡献总额 = 单位边际贡献 × 销售数量，或总销售收入 − 总变动成本

6. Break-Even Analysis | 盈亏平衡分析

Break-Even Point (units) = Total Fixed Costs / Contribution per Unit

盈亏平衡点 (单位) = 固定成本总额 / 单位边际贡献

Break-Even Point (sales revenue) = Total Fixed Costs / (Contribution per Unit / Selling Price) = Total Fixed Costs / C/S Ratio

盈亏平衡点 (销售收入) = 固定成本总额 / 边际贡献率

C/S Ratio (Contribution to Sales Ratio) = (Contribution per Unit / Selling Price per Unit) × 100%

边际贡献率 = (单位边际贡献 / 单位售价) × 100%

Margin of Safety (units) = Actual or Budgeted Sales Units − Break‑Even Sales Units

安全边际 (单位) = 实际或预算销售量 − 盈亏平衡销售量

Margin of Safety (revenue) = Actual Sales Revenue − Break‑Even Sales Revenue

安全边际 (收入) = 实际销售收入 − 盈亏平衡销售收入

Target Profit Volume (units) = (Total Fixed Costs + Target Profit) / Contribution per Unit

目标利润销售量 = (固定成本总额 + 目标利润) / 单位边际贡献

7. Marginal Costing and Relevant Costing for Decisions | 边际成本法与相关成本决策

Marginal Cost = Total Variable Cost per unit (under marginal costing, only variable costs are charged to units).

边际成本 = 单位变动成本总额 (边际成本法下，只有变动成本计入产品)。

Profit under Marginal Costing = Total Contribution − Total Fixed Costs

边际成本法下利润 = 边际贡献总额 − 固定成本总额

Closing Inventory Valuation (Marginal Costing) = Closing Inventory Units × Variable Production Cost per Unit

期末存货计价 (边际成本法) = 期末存货数量 × 单位变动生产成本

Relevant costs in decisions are future incremental cash flows that differ between alternatives. Non-relevant costs include sunk costs, committed costs and overheads that do not change.

决策中的相关成本是各方案之间不同的未来增量现金流；非相关成本包括沉没成本、已承诺成本和不变的间接费用。

Make-or-Buy Decision: compare the avoidable costs of making (variable costs plus any avoidable fixed costs) with the purchase price. Choose the lower cost option.

自制或外购决策：比较自制可避免成本 (变动成本加可避免固定成本) 与外购价，选择成本较低的方案。

Special Order Decision: accept if the relevant revenue from the order exceeds relevant costs (mainly variable costs plus any additional fixed costs), provided spare capacity exists.

特殊订单决策：若订单相关收入超过相关成本 (主要为变动成本加额外固定成本)，且存在剩余产能，则接受。

Shutdown Decision: continue operating if revenue exceeds avoidable (incremental) costs; otherwise close. Allocated fixed costs that remain even after closure are irrelevant.

停产决策：若收入超过可避免 (增量) 成本则继续运营，否则停产；停产後仍存在的已分配固定成本为无关成本。

8. Standard Costing: Cost Variances | 标准成本法：成本差异

Direct Material Price Variance = (Standard Price − Actual Price) × Actual Quantity Purchased

直接材料价格差异 = (标准价格 − 实际价格) × 实际采购量

Direct Material Usage Variance = (Standard Quantity for Actual Output − Actual Quantity Used) × Standard Price

直接材料用量差异 = (实际产量下标准用量 − 实际用量) × 标准价格

Total Direct Material Variance = Direct Material Price Variance + Direct Material Usage Variance, or (Standard Cost of Standard Quantity for Actual Output − Actual Cost)

直接材料总差异 = 材料价格差异 + 材料用量差异，或 (实际产量标准用量成本 − 实际成本)

Direct Labour Rate Variance = (Standard Rate per Hour − Actual Rate) × Actual Hours Worked

直接人工工资率差异 = (标准小时工资率 − 实际小时工资率) × 实际工时

Direct Labour Efficiency Variance = (Standard Hours for Actual Output − Actual Hours) × Standard Rate per Hour

直接人工效率差异 = (实际产量下标准工时 − 实际工时) × 标准小时工资率

Total Direct Labour Variance = Labour Rate Variance + Labour Efficiency Variance

直接人工总差异 = 人工工资率差异 + 人工效率差异

Variable Overhead Expenditure Variance = (Standard Variable Rate per Hour − Actual Rate) × Actual Hours

变动制造费用支出差异 = (标准变动费用率 − 实际变动费用率) × 实际工时

Variable Overhead Efficiency Variance = (Standard Hours for Actual Output − Actual Hours) × Standard Variable Rate per Hour

变动制造费用效率差异 = (实际产量下标准工时 − 实际工时) × 标准变动费用率

All cost variances are adverse (A) when actual cost > standard cost and favourable (F) when actual cost < standard cost, using the rules defined by the Edexcel specification.

按 Edexcel 规范，所有成本差异，当实际成本 > 标准成本时为不利差异 (A)，实际成本 < 标准成本时为有利差异 (F)。

9. Standard Costing: Sales and Fixed Overhead Variances | 标准成本法：销售差异与固定制造费用差异

Sales Margin Price Variance = (Actual Selling Price − Standard Selling Price) × Actual Quantity Sold

销售利润价格差异 = (实际售价 − 标准售价) × 实际销售量

Sales Margin Volume Variance = (Actual Quantity Sold − Budgeted Quantity) × Standard Margin per Unit

销售利润数量差异 = (实际销售量 − 预算销售量) × 单位标准毛利

Total Sales Margin Variance = Sales Margin Price Variance + Sales Margin Volume Variance

销售利润总差异 = 销售利润价格差异 + 销售利润数量差异

Fixed Overhead Expenditure Variance = Budgeted Fixed Overhead − Actual Fixed Overhead

固定制造费用支出差异 = 预算固定制造费用 − 实际固定制造费用

Fixed Overhead Volume Variance = (Actual Output − Budgeted Output) × Standard Fixed Overhead Rate per Unit

固定制造费用产量差异 = (实际产量 − 预算产量) × 单位标准固定制造费用率

Fixed Overhead Volume Variance can be sub-analysed into:

固定制造费用产量差异可进一步分解为：

Capacity Variance = (Actual Hours Worked − Budgeted Hours) × Standard Fixed Overhead Rate per Hour

产能差异 = (实际工时 − 预算工时) × 标准固定制造费用小时率

Efficiency Variance = (Standard Hours for Actual Output − Actual Hours Worked) × Standard Fixed Overhead Rate per Hour

效率差异 = (实际产量标准工时 − 实际工时) × 标准固定制造费用小时率

Fixed overhead variances follow the same favourable/adverse rule: adverse if actual > budget (for expenditure) or where volume causes under-recovery.

固定制造费用差异同样遵循有利/不利规则：支出差异中实际 > 预算为不利；产量差异導致少吸收固定费用则为不利。

10. Cash Flow Statement and Key Concepts | 现金流量表与关键概念

Cash flows from operating activities (indirect method) start with profit before tax and adjust for non-cash items such as depreciation, changes in working capital and interest/income tax paid.

经营活动现金流量 (间接法) 从税前利润出发，调整折旧等非现金项目、营运资本变动以及已付利息和所得税。

Net cash from operations formula: Profit before tax + Depreciation +/− (Increase)/Decrease in Inventories +/− (Increase)/Decrease in Trade Receivables +/− Increase/(Decrease) in Trade Payables − Interest Paid − Income Taxes Paid.

经营现金净额公式：税前利润 + 折旧 +/− 存货增加/(减少) +/− 应收账款增加/(减少) +/− 应付账款增加/(减少) − 已付利息 − 已付所得税。

Accounting Equation: Assets = Liabilities + Equity (this must always balance and underpins double-entry).

会计等式：资产 = 负债 + 权益 (该等式恒等，是复式记账的基础)。

Going Concern concept assumes the business will continue operating for the foreseeable future, meaning assets are valued on a continuing-use basis rather than break-up value.

持续经营概念假设企业将在可预见的未来持续运营，意味着资产按持续使用价值而非清算价值计量。

Accruals (Matching) Concept: revenue and costs are recognised as they are earned or incurred, not when cash is received or paid.

应计 (配比) 概念：收入和费用在赚取或发生时确认，而非在现金收付时确认。

Prudence Concept: losses should be anticipated and fully provided for, but profits should only be recognised when realised.

稳健性原则：预期所有可能的损失并充足计提准备，但利润只在实现时才予以确认。

Consistency Concept requires that accounting treatments are applied consistently from one period to the next to enable meaningful comparison.

一致性概念要求各会计期间的会计处理方法保持一致，以便进行有意义的比较。

Substance over Form: transactions are recorded according to their commercial reality rather than strictly to their legal form.

实质重于形式：交易应按其商业实质而非严格依据法律形式进行记录。

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Year 13 Edexcel Accounting: Formula & Theorem Quick Reference Handbook | Edexcel 会计 (Year 13)：公式定理速查手册