📚 Year 13 SQA Accounting: Formulas & Theorems Quick Reference | SQA 高级会计公式定理速查手册
This quick reference handbook brings together the essential formulas, ratios and theorems required for Year 13 SQA Accounting. Designed for last-minute revision and systematic study, it covers profitability analysis, investment appraisal, budgeting, costing methods, partnership accounts and more. Each formula is presented with a concise explanation and a Chinese translation to reinforce understanding.
本速查手册汇集了 SQA 13 年级会计所需的核心公式、比率和定理。专为考前冲刺与系统复习设计，涵盖盈利能力分析、投资评估、预算编制、成本方法、合伙企业账务处理等内容。每条公式均附上简明解释与中文译文，帮助巩固理解。
1. Profitability Ratios | 盈利能力比率
Gross Profit Margin = (Gross Profit ÷ Revenue) × 100%
Measures the percentage of revenue that exceeds the cost of goods sold. A higher margin indicates better production efficiency or stronger pricing power.
衡量营业收入中超出销货成本的百分比。比率越高，说明生产效率越强或定价能力越强。
Net Profit Margin = (Profit after Tax ÷ Revenue) × 100%
Shows how much of each pound of sales is left after all expenses. Essential for assessing overall cost control.
反映每英镑销售收入在扣除所有费用后剩余的利润。是评估整体成本控制能力的关键指标。
Return on Capital Employed (ROCE) = (Operating Profit ÷ Capital Employed) × 100%
Capital Employed = Total Assets – Current Liabilities. ROCE indicates how efficiently the business is using its long-term funds.
资本运用额 = 总资产 – 流动负债。ROCE 表明企业运用长期资金的效率。
Return on Equity (ROE) = (Profit after Tax ÷ Equity) × 100%
Focuses on the return generated for ordinary shareholders. A key metric for investors.
侧重普通股股东获得的回报，是投资者的关键衡量指标。
Earnings per Share (EPS) = Profit after Tax – Preference Dividends ÷ Number of Ordinary Shares
Expresses profit on a per-share basis. Often used to calculate the P/E ratio.
将利润分摊到每股，常用于计算市盈率。
2. Liquidity & Working Capital Ratios | 流动性与营运资本比率
Current Ratio = Current Assets ÷ Current Liabilities
A measure of short-term debt-paying ability. A ratio of 2:1 is often considered sound, but this varies by industry.
衡量短期偿债能力。通常认为 2:1 比较健康，但需结合行业判断。
Acid Test (Quick) Ratio = (Current Assets – Inventory) ÷ Current Liabilities
Excludes inventory, giving a stricter test of liquidity. A 1:1 ratio is generally regarded as acceptable.
剔除存货，对流动性进行更严苛的测试。通常 1:1 视为可接受。
Working Capital Turnover = Revenue ÷ Net Working Capital
Net Working Capital = Current Assets – Current Liabilities. Indicates how efficiently working capital generates sales.
净营运资本 = 流动资产 – 流动负债。反映营运资本创造销售收入的效率。
3. Efficiency & Activity Ratios | 效率与经营能力比率
Inventory Holding Period = (Average Inventory ÷ Cost of Sales) × 365 days
Measures how long, on average, inventory is held. A shorter period suggests better stock control.
衡量存货平均持有的天数。周期越短，说明存货管理越好。
Trade Receivable Days = (Trade Receivables ÷ Credit Sales) × 365 days
Shows the average time taken to collect debts. Longer periods can signal collection problems.
表明平均收账时间。天数过长可能意味着收款困难。
Trade Payable Days = (Trade Payables ÷ Credit Purchases) × 365 days
Reflects the average time taken to pay suppliers. A longer period may indicate cash-flow management strategy but can strain supplier relations.
反映平均付款期限。期限较长可能代表现金流管理策略，但也会影响供应商关系。
Asset Turnover = Revenue ÷ Total Assets
Shows how efficiently assets generate revenue. A higher turnover signals better asset utilisation.
反映资产创造收入的效率。周转率越高，资产利用效果越好。
4. Gearing & Investor Ratios | 杠杆与投资者比率
Gearing Ratio = (Non-current Liabilities ÷ Capital Employed) × 100%
Where Capital Employed = Equity + Non-current Liabilities. A high ratio means heavy reliance on debt, increasing financial risk.
资本运用额 = 权益 + 非流动负债。比率高意味着高度依赖债务，增加财务风险。
Interest Cover = Operating Profit ÷ Finance Costs
Indicates how easily the business can pay interest. A cover below 2 is often seen as risky.
反映企业偿付利息的难易程度。低于 2 倍通常视为风险较高。
Price/Earnings Ratio = Market Price per Share ÷ Earnings per Share
Shows how much investors are willing to pay for each unit of earnings. A high P/E suggests growth expectations.
表明投资者愿意为每单位利润支付的价格。高市盈率通常体现增长预期。
Dividend Yield = (Dividend per Share ÷ Market Price per Share) × 100%
Expresses the dividend return relative to the share price. Useful for income-focused investors.
将股息回报与股价比较，适合以收益为导向的投资者。
5. Investment Appraisal: Payback & ARR | 投资评估：回本期与会计收益率
Payback Period (even cash flows) = Initial Investment ÷ Annual Net Cash Flow
For uneven cash flows, cumulate until the initial outlay is recovered. Payback measures liquidity risk but ignores the time value of money.
现金流不均匀时，逐期累计直至收回初始投资。回本期衡量流动性风险，但忽略货币时间价值。
Accounting Rate of Return (ARR) = (Average Annual Profit ÷ Average Investment) × 100%
Average Investment = (Initial Investment + Scrap Value) ÷ 2. ARR compares with the firm’s target return but does not consider cash-flow timing.
平均投资额 = (初始投资 + 残值) ÷ 2。ARR 与公司目标回报率比较，但不考虑现金流时间。
6. Net Present Value (NPV) & IRR | 净现值与内部收益率
NPV = Σ [CFₜ ÷ (1 + r)ᵗ] – I₀
CFₜ = net cash flow in period t, r = discount rate, I₀ = initial investment. A positive NPV signals a value-adding project. NPV is the cornerstone of discounted cash-flow analysis.
CFₜ 为第 t 期净现金流，r 为贴现率，I₀ 为初始投资。净现值为正说明项目创造价值。NPV 是贴现现金流分析的核心。
Internal Rate of Return (IRR) is the discount rate at which NPV = 0
The IRR decision rule: accept if IRR > cost of capital. IRR is typically found by linear interpolation between two discount rates.
IRR 是使净现值为零的贴现率。决策规则：若 IRR 大于资金成本则接受。IRR 通常利用两个贴现率进行线性插值求解。
7. Break-Even Analysis & Margin of Safety | 盈亏平衡与安全边际
Break-Even Point (units) = Fixed Costs ÷ (Selling Price per Unit – Variable Cost per Unit)
The contribution per unit is the denominator. At break-even, total contribution equals total fixed costs.
分母为每单位贡献毛利。在盈亏平衡点，总贡献毛利等于总固定成本。
Break-Even Revenue = Break-Even Units × Selling Price per Unit
Alternatively: Fixed Costs ÷ C/S Ratio, where C/S Ratio = Contribution per Unit ÷ Selling Price.
也可用：固定成本 ÷ 边际贡献率，边际贡献率 = 单位贡献毛利 ÷ 售价。
Margin of Safety = (Actual Sales – Break-Even Sales) ÷ Actual Sales × 100%
Shows how much sales can fall before a loss occurs. A wider margin indicates lower risk.
反映在发生亏损之前销售可下降的幅度。安全边际越大，风险越低。
8. Budgeting & Variance Analysis | 预算与差异分析
Total Material Variance = Standard Material Cost – Actual Material Cost
Can be split into price and usage sub-variances.
可进一步拆分为材料价格差异和材料用量差异。
Material Price Variance = (Standard Price – Actual Price) × Actual Quantity Purchased
Favourable variance occurs when actual price is lower than standard.
当实际价格低于标准价格时产生有利差异。
Material Usage Variance = (Standard Quantity for Actual Output – Actual Quantity Used) × Standard Price
Focuses on how efficiently materials were used.
侧重材料使用的效率。
Total Labour Variance = Standard Labour Cost – Actual Labour Cost
Broken down into rate and efficiency variances.
可拆分为工资率差异和人工效率差异。
Labour Rate Variance = (Standard Rate – Actual Rate) × Actual Hours Paid
Labour Efficiency Variance = (Standard Hours for Actual Output – Actual Hours Worked) × Standard Rate.
人工效率差异 = (实际产量应耗标准工时 – 实际工时) × 标准工资率。
9. Costing: Marginal vs Absorption | 成本核算：边际成本法 vs 完全成本法
Profit Difference = Change in Inventory (units) × Fixed Overhead per Unit under Absorption Costing
When production exceeds sales, absorption costing gives higher profit; when sales exceed production, marginal costing gives higher profit. This reconciliation formula is critical for Year 13 profit-reporting questions.
当产量大于销量时，完全成本法下的利润较高；销量大于产量时，边际成本法下的利润较高。该利润调节公式对高级会计利润报告题至关重要。
Marginal Contribution = Sales – Variable Costs; Profit = Total Contribution – Fixed Costs
Foundation of CVP analysis.
是成本-量-利分析的基础。
10. Inventory Valuation (FIFO, LIFO, AVCO) | 存货估值方法
Under FIFO (First In, First Out), closing inventory is valued at the most recent purchase prices. In LIFO (Last In, First Out), the latest costs are charged to production, often not allowed under IAS 2. AVCO (Weighted Average Cost) recalculates a new average cost after each purchase.
先进先出法下，期末存货按最近购价计价。后进先出法将最新成本计入生产，通常不被 IAS 2 允许。加权平均法在每次采购后重新计算单位平均成本。
AVCO = Total Cost of Inventory ÷ Total Units held after each purchase
Required for SQA questions under IFRS principles. Consistency must be maintained.
遵循 IFRS 原则，SQA 考试中要求使用该方法并保持一致性。
11. Depreciation Methods | 折旧方法
Straight-Line Depreciation = (Cost – Residual Value) ÷ Useful Life
Allocates an equal amount of expense each period. Simple and widely used.
每期等额分摊费用。简单且使用广泛。
Reducing Balance Depreciation = Net Book Value × Depreciation Rate%
Charges more depreciation in the early years. The rate is often a multiple of the straight-line rate.
早期折旧多，后期少。折旧率通常为直线法折旧率的倍数。
Units of Production Depreciation = (Cost – Residual Value) × (Actual Output ÷ Estimated Total Output)
Links expense to usage. Useful for assets like machinery with measurable output.
将费用与使用量挂钩，适合产出可计量的机器设备。
12. Partnership & Incomplete Records | 合伙企业及不完整记录
Goodwill = Average Maintainable Profit × Number of Years’ Purchase
Partners may introduce goodwill on admission or retirement. The difference between total capital and contributed cash often signals the existence of goodwill.
合伙人入伙或退伙时可能需计入商誉。总资本与投入现金的差额常暗示商誉的存在。
Profit Sharing after Interest and Salaries: Remaining Profit ÷ Partners according to Profit-Sharing Ratio
First allocate interest on capital, then salaries, then share the residual according to the agreed ratio.
先分配资本利息和合伙人薪金，剩余利润按约定比例分配。
Closing Capital = Opening Capital + Profit Share – Drawings
Used both in partnership and sole trader incomplete records to reconstruct capital.
适用于合伙企业和独资企业，用以推导期末资本。
Net Assets = Total Assets – Total Liabilities = Capital (Accounting Equation)
The foundation for preparing statements from incomplete records. Any missing figure can be found by rearranging this equation.
根据不完整记录编制报表的基础。通过变形可解出任何未知数。
Sales = Opening Receivables + Credit Sales – Cash Received – Closing Receivables
A typical reconstruction formula when sales records are missing. Purchases can be reconstructed similarly.
当销售记录缺失时的典型推导公式。采购额也可用类似方法推算出。
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