📚 AS Edexcel Accounting: Formula & Theorem Quick Reference Guide | AS Edexcel 会计：公式定理速查手册
This revision guide brings together all essential formulas, accounting equations and key definitions you need for the AS Edexcel Accounting examination. Each section presents core concepts with clear formula statements, followed by brief explanations to help you memorise and apply them confidently. Use this handbook to quickly check ratios, depreciation calculations, inventory valuation methods and adjustments that regularly appear in the exam.
本速查手册汇集了AS Edexcel会计考试必须掌握的所有核心公式、会计等式和关键定义。每个小节先给出清晰的公式表述，再配以简要解释，帮助你高效记忆并灵活应用。你可以利用本手册快速查阅考试中常出现的比率计算、折旧方法、存货估值以及各类调整项目。
1. The Accounting Equation | 会计等式
The accounting equation forms the foundation of the double-entry system. It states that the total value of a business’s assets is always equal to the sum of its liabilities and equity. The expanded version shows how profit and drawings affect capital.
会计等式是复式记账体系的基础。它表明企业的资产总值始终等于负债与权益之和。扩展的等式揭示了利润和提款如何影响资本。
Assets = Liabilities + Equity
Equity = Opening Capital + Profit – Drawings
Every transaction has a dual effect that keeps this equation in balance. When a business borrows cash, both assets (cash) and liabilities (loan) increase by the same amount.
每笔交易都具有双重影响，使等式始终平衡。当企业借入现金时，资产（现金）和负债（贷款）等额增加。
2. Double-Entry Rules | 复式记账规则
Double-entry bookkeeping requires each transaction to be recorded as a debit in at least one account and a credit in another. The rules depend on the type of account being used.
复式记账要求每笔交易至少在一个账户中记录为借方，在另一个账户中记录为贷方。具体规则取决于账户的类型。
For assets: Increase → Debit, Decrease → Credit
For liabilities and equity: Increase → Credit, Decrease → Debit
For income: Increase → Credit; For expenses: Increase → Debit
These rules ensure that the total debits always equal total credits. Practising T-accounts with simple transactions helps to internalise these conventions quickly.
这些规则确保借方总额始终等于贷方总额。通过简单交易进行T型账户练习，可以迅速掌握这些惯例。
3. Cost of Goods Sold Calculation | 销售成本计算
Cost of goods sold (COGS) represents the direct cost of the goods that were sold during a period. It is calculated by adjusting purchases for opening and closing inventory.
销售成本表示当期已售商品的直接成本。其计算方法是用采购额加上期初存货，再减去期末存货进行调整。
Cost of Goods Sold = Opening Inventory + Purchases – Closing Inventory
If there are purchase returns or carriage inwards, these must be incorporated. Carriage inwards is added to purchases because it is a cost of bringing goods into the business.
如果有进货退回或进货运费，必须纳入计算。进货运费应加入采购成本，因为它属于将货物运入企业的支出。
4. Depreciation Methods | 折旧方法
Depreciation spreads the cost of a non-current asset over its useful life. Two common methods are tested at AS level: straight-line and reducing balance.
折旧将非流动资产的成本在其使用年限内分摊。AS考试主要涉及两种常见方法：直线法和余额递减法。
Straight-line: Annual Depreciation Charge = (Cost – Residual Value) ÷ Useful Life
Reducing Balance: Depreciation Charge = Net Book Value × Fixed Depreciation Rate
The straight-line method gives an equal charge each year, while the reducing balance method applies the same percentage to a declining carrying amount, yielding higher charges in early years.
直线法每年计提相等折旧额，而余额递减法则对递减的账面净值应用固定百分比，导致前期折旧费用较高。
5. Inventory Valuation (FIFO and AVCO) | 存货估值（先进先出法与平均成本法）
When prices fluctuate, inventory valuation methods affect reported profit and closing inventory value. The two required methods are FIFO (First-In, First-Out) and AVCO (Average Cost).
当价格波动时，存货估值方法会影响报告的利润和期末存货价值。AS要求掌握先进先出法（FIFO）和平均成本法（AVCO）。
FIFO: Closing inventory is valued at the most recent purchase prices.
AVCO: Unit Cost = Total Cost of Inventory Available ÷ Total Units Available
Under FIFO, remaining inventory reflects the latest costs, while cost of sales is based on older prices. AVCO smooths price fluctuations by re-calculating a weighted average after each new purchase.
在先进先出法下，剩余存货反映最新采购成本，销售成本则基于较早价格。平均成本法在每次采购后重新计算加权平均单价，以平滑价格波动。
6. Irrecoverable Debts and Allowance for Doubtful Debts | 坏账与坏账准备
A receivable that is certain to be uncollectible is written off as an irrecoverable debt. For debts where there is uncertainty, an allowance for doubtful debts is created based on prudence.
确定无法收回的应收账款应作为坏账冲销。对于存在不确定性的应收账款，则基于谨慎性原则计提坏账准备。
Irrecoverable Debts Written Off → Debit Irrecoverable Debts Expense, Credit Trade Receivables
Increase in Allowance → Expense = New Allowance – Existing Allowance
Only the movement in the allowance appears in the income statement. A decrease in allowance reduces expenses and increases profit for the period.
只有准备金的变动额才会影响利润表。准备金的减少会降低当期费用，从而增加利润。
7. Accruals and Prepayments | 应计与预付
Accruals (accrued expenses) and prepayments adjust the accounts to ensure that expenses and income are recorded in the period to which they relate, regardless of cash flow.
应计费用和预付项目用于调整账目，以确保费用和收入计入其所属的会计期间，而不论现金收付时间。
Expense to Income Statement = Amount Paid + Opening Accrual – Closing Accrual + Closing Prepayment – Opening Prepayment
An accrual is a liability for expenses incurred but not yet paid; a prepayment is an asset for payments made in advance. Both adjustments directly affect the reported profit.
应计项目是对已发生但未支付的费用的负债；预付项目是对提前付款形成的资产。这两类调整都会直接影响报告利润。
8. Profitability Ratios | 盈利能力比率
Profitability ratios measure a business’s ability to generate returns from its operations and capital employed. They are vital for comparing performance over time or with competitors.
盈利能力比率衡量企业通过经营和运用资本产生回报的能力。这类比率对于不同时期或与竞争对手的业绩比较至关重要。
Gross Profit Margin = (Gross Profit ÷ Revenue) × 100%
Profit for the Year Margin = (Profit for the Year ÷ Revenue) × 100%
Return on Capital Employed (ROCE) = (Profit from Operations ÷ Capital Employed) × 100%
Capital employed is usually total equity plus non-current liabilities. ROCE indicates how efficiently the business uses its long-term funding.
资本占用通常为总权益加非流动负债。ROCE反映了企业使用长期资金的效率。
9. Liquidity Ratios | 流动性比率
Liquidity ratios assess the short-term financial health of a business by examining its ability to meet current obligations as they fall due.
流动性比率通过考察企业偿付到期短期债务的能力，评估其短期财务健康状况。
Current Ratio = Current Assets ÷ Current Liabilities
Quick Ratio (Acid Test) = (Current Assets – Inventory) ÷ Current Liabilities
The quick ratio excludes inventory because it is not always quickly convertible into cash. A healthy current ratio is often around 1.5–2, but acceptable values depend on the industry.
速动比率剔除了存货，因为存货未必能迅速变现。健康的流动比率通常在1.5至2之间，但合理水平取决于行业特征。
10. Efficiency Ratios | 效率比率
Efficiency ratios indicate how well a business manages its inventory, trade receivables and trade payables. They are especially useful when analysing cash flow and working capital.
效率比率反映企业管理存货、应收账款和应付账款的水平，在分析现金流量和营运资金时尤其有用。
Inventory Turnover (times) = Cost of Sales ÷ Average Inventory
Trade Receivable Days = (Trade Receivables ÷ Credit Sales) × 365 days
Trade Payable Days = (Trade Payables ÷ Credit Purchases) × 365 days
A high inventory turnover suggests efficient stock management, while a very long receivable collection period may signal potential cash flow problems.
较高的存货周转率意味着存货管理高效，而极长的应收账款回收期可能预示现金流问题。
11. Capital and Revenue Expenditure | 资本性支出与收益性支出
Distinguishing between capital and revenue expenditure is essential for correct profit measurement and statement of financial position presentation.
区分资本性支出与收益性支出对于正确计量利润和编制财务状况表至关重要。
Capital Expenditure: spent on acquiring or improving non-current assets; appears on the statement of financial position.
Revenue Expenditure: spent on day-to-day running costs and repairs; charged to the income statement.
Treating a capital item as revenue reduces profit and understates assets, while the opposite overstates profit. The difference significantly affects key ratios like ROCE and profit margin.
将资本性项目错误归类为收益性支出会降低利润并低估资产，反之则虚增利润。这一差异会显著影响ROCE和利润率等关键比率。
12. The Trial Balance and Suspense Account | 试算平衡表与暂记账户
A trial balance lists all ledger balances and checks that total debits equal total credits. If a difference arises and cannot be found immediately, a suspense account is opened to force agreement.
试算平衡表列出所有分类账余额，验证借方总额与贷方总额是否相等。若发现差异且无法立即查明原因，则开设暂记账户以强制平衡。
Trial Balance Total Debits = Trial Balance Total Credits
Suspense Account Balance = Difference between Total Debits and Total Credits
Errors that do not affect the trial balance agreement, such as omission or commission, still require correction through journal entries. The suspense account balance is cleared once all errors are found and corrected.
不影响试算平衡表的错误（如遗漏或串户）仍需通过日记账分录更正。所有错误查找并更正后，暂记账户余额即被清除。
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