📚 AS OCR Accounting: Formulas and Principles Quick Reference Handbook | AS OCR 会计：公式定理速查手册
This quick reference handbook is designed for AS Level OCR Accounting students. It brings together all essential formulas, principles, and key relationships you need to master for your examination. Each section provides clear definitions, worked-through concepts, and practical formulas in both English and Chinese to support bilingual learning and revision.
本速查手册专为 AS Level OCR 会计学生编写。手册汇集了考试必须掌握的全部核心公式、原则与关键关系。每个小节均提供清晰的定义、概念解析和实用公式，并以中英双语呈现，助力双语学习与复习。
1. The Accounting Equation | 会计等式
The accounting equation is the foundation of double-entry bookkeeping. It states that a business’s total assets are always equal to the sum of its capital and liabilities. Every transaction keeps this equation in balance.
会计等式是复式记账的基础，表明企业资产总额始终等于资本与负债之和。每笔交易都会维持该等式的平衡。
Assets = Capital + Liabilities
资产 = 资本 + 负债
The expanded form shows how income and expenses affect capital: Assets + Expenses = Capital + Liabilities + Income. This reflects that profit increases capital and losses reduce it.
扩展等式反映了收入与费用对资本的影响：资产 + 费用 = 资本 + 负债 + 收入。这表明利润增加资本，亏损减少资本。
2. Double Entry Rules | 复式记账规则
Every transaction is recorded with a debit entry in one account and a credit entry in another. The rules are based on the accounting equation and the nature of each account.
每笔交易都通过一个账户的借方和一个账户的贷方来记录。借贷规则基于会计等式以及各账户的性质。
To increase an asset, debit the account. To decrease an asset, credit it. To increase a liability or capital account, credit it. To decrease, debit it. Expenses increase with debits; income increases with credits.
资产增加记借方，资产减少记贷方。负债或资本增加记贷方，减少记借方。费用增加记借方，收入增加记贷方。
A common mnemonic is DEAD CLIC: Debit Expenses, Assets, Drawings; Credit Liabilities, Income, Capital. Drawings reduce capital and are debited.
常用助记口诀为 DEAD CLIC：费用、资产、提款记借方（Debit）；负债、收入、资本记贷方（Credit）。提款减少资本，因此记借方。
3. The Trial Balance | 试算平衡表
A trial balance lists all ledger account balances at a particular date, with debits in one column and credits in another. It is used to check the arithmetic accuracy of the double-entry system.
试算平衡表列示某个日期所有分类账余额，借方与贷方各列一栏，用于检验复式记账系统的算术准确性。
Total Debits = Total Credits
借方总额 = 贷方总额
A trial balance that balances does not guarantee there are no errors. Errors of omission, commission, principle, and compensating errors may still exist completely balanced.
试算平衡表平衡并不保证没有错误。遗漏错误、入账错误、原则性错误和抵销错误仍可能完全平衡。
4. Income Statement Key Formulas | 利润表关键公式
The income statement shows a business’s financial performance over a period. It calculates gross profit and net profit step by step.
利润表反映企业一定期间的财务业绩，逐步计算毛利与净利润。
Gross Profit = Revenue – Cost of Sales
毛利 = 收入 – 销售成本
Cost of sales for a trading business is calculated as: Opening inventory + Purchases – Closing inventory. Purchases may need adjustment for returns and carriage inwards.
商业企业的销售成本计算为：期初存货 + 购货 – 期末存货。购货可能需要根据退货和进货运费进行调整。
Net Profit = Gross Profit – Expenses + Other Income
净利润 = 毛利 – 费用 + 其他收入
Expenses include administrative, selling and distribution expenses, and finance costs. The final net profit is carried to the statement of financial position as an addition to capital.
费用包括管理费用、销售与分销费用以及财务费用。最终的净利润结转至资产负债表中，作为资本的增加。
5. Statement of Financial Position Structure | 资产负债表结构
The statement of financial position shows assets, liabilities and capital at a point in time. Its structure follows the accounting equation and typically presents net assets equalling capital.
资产负债表列示某一时点的资产、负债和资本，其结构遵循会计等式，通常列示净资产等于资本。
Non-current assets + Net current assets – Non-current liabilities = Net Assets = Capital
非流动资产 + 净流动资产 – 非流动负债 = 净资产 = 资本
Net current assets = Current assets – Current liabilities. Capital includes opening capital, additional capital introduced, net profit for the period, less drawings.
净流动资产 = 流动资产 – 流动负债。资本包括期初资本、追加资本、本期净利润，减去提款。
6. 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 阶段主要考查两种方法：直线法与余额递减法。
Straight-line depreciation = (Cost – Residual value) ÷ Useful life
直线法折旧 = (成本 – 残值) ÷ 使用年限
The straight-line method charges an equal amount each year. The reducing balance method applies a fixed percentage to the net book value (cost less accumulated depreciation).
直线法每年计提相等金额。余额递减法则按固定百分比乘以账面净值（成本 – 累计折旧）计提折旧。
Reducing balance depreciation = Net book value × Depreciation rate %
余额递减法折旧 = 账面净值 × 折旧率 %
Depreciation is recorded as an expense in the income statement and reduces the asset’s carrying amount in the statement of financial position.
折旧在利润表中记为费用，同时减少资产负债表中资产的账面金额。
7. Bad Debts and Provision for Doubtful Debts | 坏账与坏账准备
Bad debts are specific trade receivables that are confirmed as uncollectible. A provision for doubtful debts is an estimate of future potential losses from receivables.
坏账是指已确认无法收回的具体应收账款。坏账准备则是对应收账款未来可能损失的估计。
Bad debts expense to income statement = Bad debts written off + Increase in provision
计入利润表的坏账费用 = 核销坏账 + 坏账准备增加额
If the provision decreases, the reduction is credited to the income statement as a reduction in expenses. The provision appears as a deduction from trade receivables in the statement of financial position.
若坏账准备减少，减少额贷记利润表，作为费用的减少。坏账准备在资产负债表中作为应收账款的减项列示。
8. Inventory Valuation Methods | 存货计价方法
Inventory is valued at the lower of cost and net realisable value. Common cost-flow assumptions are First-In-First-Out (FIFO) and Average Cost (AVCO).
存货按成本与可变现净值孰低法计价。常见的成本流转假设有先进先出法（FIFO）和平均成本法（AVCO）。
FIFO assumes the earliest purchased items are sold first, so closing inventory consists of the most recent purchases. AVCO recalculates a weighted average cost after each purchase.
FIFO 假设先购入的存货先售出，因此期末存货由最近购入的批次组成。AVCO 在每次购货后重新计算加权平均成本。
AVCO per unit = Total cost of goods available for sale ÷ Total units available
平均单位成本 = 可供销售商品总成本 ÷ 可供销售总数量
The choice of method affects reported profit and closing inventory value, especially when purchase prices are changing.
计价方法的选择会影响列报利润和期末存货价值，尤其在购货价格变动时影响显著。
9. Financial Ratio Analysis | 财务比率分析
Ratio analysis helps interpret financial statements by calculating profitability, liquidity, and efficiency ratios. These formulas are essential for AS OCR Accounting.
比率分析通过计算盈利能力、流动性和效率比率，帮助解读财务报表。以下公式是 AS OCR 会计考试必备。
| Gross Profit Margin = (Gross Profit ÷ Revenue) × 100% |
| 毛利率 = (毛利 ÷ 收入) × 100% |
| Net Profit Margin = (Net Profit ÷ Revenue) × 100% |
| 净利率 = (净利润 ÷ 收入) × 100% |
| Return on Capital Employed (ROCE) = (Net Profit ÷ Capital Employed) × 100% |
| 运用资本报酬率 = (净利润 ÷ 运用资本) × 100% |
| Current Ratio = Current Assets ÷ Current Liabilities |
| 流动比率 = 流动资产 ÷ 流动负债 |
| Quick Ratio (Acid Test) = (Current Assets – Inventory) ÷ Current Liabilities |
| 速动比率 = (流动资产 – 存货) ÷ 流动负债 |
| Inventory Turnover (times) = Cost of Sales ÷ Average Inventory |
| 存货周转次数 = 销售成本 ÷ 平均存货 |
| Trade Receivables 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 Days = (Trade Payables ÷ Credit Purchases) × 365 |
| 应付账款周转天数 = (应付账款 ÷ 赊购成本) × 365 |
Evaluate ratios by comparing them over time and against industry benchmarks. A single ratio in isolation rarely gives a complete picture.
评估比率时应进行时间序列比较和行业基准比较。孤立的单个比率很难提供完整信息。
10. Cost-Volume-Profit (Break-even) Analysis | 本量利（盈亏平衡）分析
Break-even analysis identifies the level of output at which total revenue equals total costs, so there is neither profit nor loss. It relies on classifying costs as fixed or variable.
盈亏平衡分析确定总收入等于总成本（利润为零）的产出水平。该分析依赖于将成本区分为固定成本与变动成本。
Contribution per unit = Selling price per unit – Variable cost per unit
单位贡献 = 单位售价 – 单位变动成本
Break-even point (units) = Total Fixed Costs ÷ Contribution per unit
盈亏平衡点（数量） = 总固定成本 ÷ 单位贡献
To find break-even revenue, multiply break-even units by selling price per unit. The margin of safety shows how much sales can fall before reaching break-even.
计算盈亏平衡收入时，将盈亏平衡数量乘以单位售价。安全边际反映销售量能下降多少才达到盈亏平衡点。
Margin of safety (units) = Actual sales units – Break-even units
安全边际（数量） = 实际销售数量 – 盈亏平衡数量
Profit = (Contribution per unit × Quantity) – Fixed Costs
利润 = (单位贡献 × 数量) – 固定成本
The break-even chart and profit-volume graph are useful tools to visualise these relationships and the impact of changes in costs and selling price.
盈亏平衡图和利润-业务量图是展现这些关系以及成本与售价变动影响的有用工具。
11. Budgeting and Standard Costing Variances | 预算和标准成本差异分析
Variance analysis compares actual results with budgeted or standard figures to identify differences and their causes. AS students learn key sales, material and labour variances.
差异分析将实际结果与预算或标准数字进行比较，以确定差异及其原因。AS 学生需要掌握销售、材料和人工的主要差异。
Sales Volume Variance = (Actual quantity – Budgeted quantity) × Standard profit per unit
销售数量差异 = (实际数量 – 预算数量) × 单位标准利润
Sales Price Variance = (Actual price – Standard price) × Actual quantity sold
销售价格差异 = (实际价格 – 标准价格) × 实际销售数量
Material Price Variance = (Actual price – Standard price) × Actual quantity purchased
材料价格差异 = (实际价格 – 标准价格) × 实际采购数量
Material Usage Variance = (Actual quantity used – Standard quantity for actual output) × Standard price
材料用量差异 = (实际用量 – 实际产量下的标准用量) × 标准价格
Labour Rate Variance = (Actual rate – Standard rate) × Actual hours paid
人工工资率差异 = (实际工资率 – 标准工资率) × 实际支付工时
Labour Efficiency Variance = (Actual hours worked – Standard hours for actual output) × Standard rate
人工效率差异 = (实际工时 – 实际产量下的标准工时) × 标准工资率
Favourable variances arise when actual profit is higher or actual costs are lower than standard. Adverse variances occur in the opposite situation.
当实际利润高于标准或实际成本低于标准时，产生有利差异；反之则为不利差异。
12. Investment Appraisal Techniques | 投资评估方法
Businesses use investment appraisal to evaluate capital projects. At AS Level, the focus is on the payback period and the accounting rate of return (ARR).
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