📚 AS AQA Accounting: Formula & Theorem Quick Reference Handbook | AS AQA会计：公式定理速查手册
Welcome to the ultimate quick reference handbook for AS AQA Accounting. This guide covers all the essential formulas, theorems, and accounting rules you need to memorize for the exam. From the fundamental accounting equation to ratio analysis and marginal costing, each section presents paired English-Chinese explanations for fast review. Keep this handy for last-minute revision and exam success.
欢迎使用AS AQA会计终极速查手册。本指南涵盖考试所需记忆的所有核心公式、定理和会计规则。从基本会计等式到比率分析和边际成本法，每个部分均提供中英配对解释，方便快速复习。考前冲刺必备，助你考试顺利。
1. The Accounting Equation | 会计等式
The accounting equation is the foundation of the double-entry system. It states that a business’s total assets are always equal to the sum of its liabilities and owner’s equity. This equation must balance after every single transaction, and if it does not, an error has occurred. The extended version incorporates income, expenses, and drawings to show how profits affect equity.
会计等式是复式记账系统的基础。它表明企业的总资产始终等于负债与所有者权益之和。该等式在每一笔交易后都必须保持平衡；如果不平衡，说明存在错误。扩展等式融入了收入、费用和提款，用以展示利润如何影响权益。
Assets = Liabilities + Equity
资产 = 负债 + 权益
Extended form:
Assets = Liabilities + Capital + Retained Earnings – Drawings + Income – Expenses
扩展形式：
资产 = 负债 + 资本 + 留存收益 − 提款 + 收入 − 费用
2. Double-Entry Rules | 复式记账规则
Every transaction affects at least two accounts. The total debits must always equal the total credits. Different types of accounts have specific rules for increasing or decreasing their balances. Memorising these rules is crucial for correctly recording entries in the ledger accounts.
每笔交易至少影响两个账户。借方总额必须始终等于贷方总额。不同类别的账户增加和减少的记账规则各有不同。熟记这些规则对正确登记分类账至关重要。
| Account Type 账户类型 |
Increase 增加 |
Decrease 减少 |
|---|---|---|
| Assets 资产 | Debit 借 | Credit 贷 |
| Liabilities 负债 | Credit 贷 | Debit 借 |
| Equity/Capital 权益/资本 | Credit 贷 | Debit 借 |
| Income/Revenue 收入 | Credit 贷 | Debit 借 |
| Expenses 费用 | Debit 借 | Credit 贷 |
A helpful mnemonic: Debit what comes in, Credit what goes out (for assets). For liabilities and equity, the opposites apply.
记忆口诀：资产增加记借方，减少记贷方；负债和权益则相反。
3. Trial Balance, Suspense & Control Accounts | 试算平衡、暂记账户与控制账户
A trial balance lists all ledger balances at a particular date. Its primary purpose is to check the arithmetical accuracy of the double-entry system. If total debits do not equal total credits, the difference is placed in a suspense account until the error is found. Control accounts act as summary accounts for sales and purchases ledgers, and their balances should reconcile with the individual accounts in the subsidiary ledgers.
试算平衡表列出某一日期的所有分类账余额，其主要目的是检查复式记账的算术准确性。如果借方总额与贷方总额不相等，差额将暂时记入暂记账户，直到找出错误。控制账户是销售和采购分类账的汇总账户，其余额应与明细分类账中的个别账户合计余额相符。
Total Debits = Total Credits (must balance)
总借方发生额 = 总贷方发生额（必须相等）
Sales Ledger Control Account balance should equal the sum of all individual trade receivable balances. Purchases Ledger Control Account balance should equal the sum of all individual trade payable balances. Common reconciling items include contra entries, discounts, returns, and items recorded only in the control account.
销售分类账控制账户余额应等于所有个别应收账款余额之和。采购分类账控制账户余额应等于所有个别应付账款余额之和。常见调节项目包括抵消分录、折扣、退货及仅在控制账户中记录的项目。
4. Income Statement (Profit & Loss) | 利润表
The income statement measures financial performance over a period. It starts with revenue and deducts cost of sales to arrive at gross profit. Operating expenses are then subtracted, with adjustments for accruals and prepayments, to calculate profit for the year. Understanding this structure is essential for preparing financial statements from incomplete records.
利润表衡量企业在一段时间内的财务业绩。它从收入开始，减去销售成本得出毛利；然后再减去经营费用（并对应计和预付进行调整），计算出本年利润。掌握这一结构对于根据不完整记录编制财务报表至关重要。
Gross Profit = Revenue – Cost of Sales
毛利 = 收入 − 销售成本
Cost of Sales = Opening Inventory + Purchases – Closing Inventory
销售成本 = 期初存货 + 采购 − 期末存货
Profit for the Year = Gross Profit + Other Income – Expenses
年度利润 = 毛利 + 其他收入 − 各项费用
Where expenses appear after adjusting for accruals (add accrued, deduct prepaid) and after accounting for depreciation and irrecoverable debts.
其中，费用是经过应计调整（加上应付、减去预付）并扣除折旧与坏账后的金额。
5. Statement of Financial Position (Balance Sheet) | 资产负债表
The statement of financial position shows the assets, liabilities, and equity of a business at a point in time. Assets are categorised as non-current (held for more than one year) and current (cash or assets convertible within one year). Liabilities are similarly classified. The accounting equation must hold, confirming that the entity’s resources are financed by obligations and owner’s equity.
资产负债表反映企业在某一时点的资产、负债和权益状况。资产分为非流动资产（持有超过一年）和流动资产（现金或一年内可变现的资产）。负债也作类似划分。会计等式必须成立，以证实企业的资源由负债和所有者权益融资构成。
Net Assets = Total Assets – Total Liabilities
净资产 = 总资产 − 总负债
Equity = Capital + Retained Earnings
权益 = 资本 + 留存收益
Working Capital = Current Assets – Current Liabilities
营运资金 = 流动资产 − 流动负债
6. Depreciation Methods | 折旧方法
Depreciation allocates the cost of a non-current asset over its useful life. The two main methods tested at AS level are the straight-line method and the diminishing (reducing) balance method. The choice of method affects the annual charge and the net book value shown on the statement of financial position.
折旧是将非流动资产的成本在其使用寿命内进行分配。AS阶段主要考察两种方法：直线法和余额递减法。方法的选择会影响到每年的折旧费用以及资产负债表上的账面净值。
Straight-Line: Annual Depreciation = (Cost – Residual Value) ÷ Useful Life
直线法：年折旧额 = （成本 − 残值）÷ 使用年限
Reducing Balance: Depreciation Charge = Net Book Value at Start of Year × Rate %
余额递减法：折旧费用 = 年初账面净值 × 折旧率 %
Net book value = Cost – Accumulated depreciation. A full year’s depreciation is usually charged in the year of acquisition but none in the year of disposal, unless a pro-rata policy is specified.
账面净值 = 成本 − 累计折旧。通常购入年份计提全年折旧，处置年份不提折旧，除非题目明确规定按比例计提。
7. Inventory Valuation (FIFO & AVCO) | 存货计价（先进先出法与加权平均法）
Inventory must be valued at the lower of cost and net realisable value. AQA AS requires the application of FIFO (first-in, first-out) and AVCO (weighted average cost) to calculate the cost of issues and closing inventory. The method selected can significantly impact reported profit and closing inventory value.
存货必须按成本与可变现净值孰低法计价。AQA AS要求掌握先进先出法（FIFO）和加权平均法（AVCO）来计算发出成本和期末存货成本。所选方法会对报告的利润和期末存货价值产生重大影响。
FIFO: Issues priced at the oldest purchase costs remaining.
先进先出法：发出存货按最早的进货成本计价。
AVCO per Unit = Total Cost of Inventory ÷ Total Units
单位加权平均成本 = 存货总成本 ÷ 存货总数量
After each new purchase, a new weighted average cost is recalculated. Closing inventory is then valued at this average unit cost. In a periodic system, the average is calculated for the whole period.
每次新采购后，需重新计算加权平均成本。期末存货即按该平均单位成本计价。在定期盘存制下，加权平均成本按整个期间计算。
8. Accruals & Prepayments | 应计与预付
Under the accruals concept, income and expenses are recognised when earned or incurred, not when cash is received or paid. At the reporting date, adjustments must be made for amounts outstanding (accruals) and amounts paid in advance (prepayments). These adjustments ensure that the income statement reflects the true expense for the period and that the statement of financial position shows amounts due or prepaid.
根据权责发生制概念，收入和费用应在赚取或发生时确认，而非在收到或支付现金时确认。在报告日，必须对未付金额（应计）和提前支付金额（预付）进行调整。这些调整确保利润表反映当期的真实费用，并使资产负债表展示应付或预付款项。
Expense in Income Statement = Amount Paid + Opening Accrual – Closing Accrual + Closing Prepayment – Opening Prepayment
利润表中的费用 = 实付金额 + 期初应计 − 期末应计 + 期末预付 − 期初预付
Accrued expenses appear as current liabilities, while prepaid expenses appear as current assets. The same logic applies to income: accrued income is a current asset, and income received in advance is a current liability.
应计费用列为流动负债，预付费用列为流动资产。同理适用于收入：应计收入为流动资产，预收收入为流动负债。
9. Irrecoverable Debts & Allowance for Doubtful Debts | 坏账与可疑债务准备
When a trade receivable becomes uncollectible, it is written off as an irrecoverable debt. In addition, a provision (allowance) for doubtful debts is created to reflect the estimated amount of receivables that may not be collected. Changes in the allowance are treated as expenses or income in the income statement, affecting the net realisable value of trade receivables.
当应收账款无法收回时，应将其作为坏账核销。此外，还需计提可疑债务准备，以反映预计无法收回的应收账款金额。准备的增减变动在利润表中作为费用或收益处理，并影响应收账款的净可变现价值。
Bad Debts Expense = Irrecoverable Debts Written Off + Increase in Allowance – Decrease in Allowance
坏账费用 = 实际核销的坏账 + 准备增加额 − 准备减少额
Net Realisable Value of Trade Receivables = Trade Receivables – Allowance for Doubtful Debts
应收账款净可变现价值 = 应收账款 − 可疑债务准备
The allowance at the year-end is often calculated as a fixed percentage of outstanding trade receivables, adjusted for any specific known doubtful debts.
年末准备通常按未偿还应收账款的一个固定百分比计提，并对已知特定可疑债务进行调整。
10. Bank Reconciliation | 银行往来调节
A bank reconciliation compares the cash book balance with the bank statement balance to identify timing differences such as unpresented cheques and unrecorded deposits. It also helps uncover errors and unrecorded items like bank charges or direct debits. The reconciliation must be prepared regularly to ensure the cash book reflects the true bank balance.
银行往来调节表通过对比现金账余额与银行对账单余额，识别未兑现支票、未入账存款等时间性差异。它还有助于发现错误，以及银行手续费、直接借记等未记录项目。定期编制调节表可确保现金账反映真实的银行存款余额。
Adjusted Cash Book Balance = Balance per Cash Book + Unrecorded Receipts – Unrecorded Payments (e.g., bank charges, standing orders)
调整后现金账余额 = 现金账余额 + 未记录收入 − 未记录支出（如银行手续费、长期订单）
Adjusted Bank Balance = Balance per Bank Statement + Unpresented Deposits – Outstanding ChequesPublished by TutorHao | AS Accounting Revision Series | aleveler.com
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