AS WJEC Accounting: Quick Formula & Theorem Reference Guide | AS WJEC 会计：公式定理速查手册

📚 AS WJEC Accounting: Quick Formula & Theorem Reference Guide | AS WJEC 会计：公式定理速查手册

This revision aid brings together every vital formula, accounting concept, and computational shortcut required for AS WJEC Accounting. Whether you are tackling double‑entry principles, depreciation, incomplete records, partnership appropriations, or the full suite of financial ratios, the bilingual explanations below will sharpen your recall and boost your exam confidence.

本复习资料汇集了 AS WJEC 会计所需的每一个关键公式、会计概念和计算要诀。无论你是在掌握复式记账原则、折旧、不完整记录、合伙企业利润分配，还是全套财务比率，下列中英双语解释都将强化记忆并提升你的考试信心。

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1. The Accounting Equation and Double‑Entry Rules | 会计等式与复式记账规则

The accounting equation is the cornerstone of the double‑entry system: a business’s resources (assets) are always equal to the claims against those resources (capital plus liabilities). Every transaction maintains this equilibrium through dual effects.

会计等式是复式记账制度的基石：企业的资源（资产）总是等于对这些资源的索偿权（资本加负债）。每笔交易都通过双重影响维持这一平衡。

Assets = Capital + Liabilities

资产 = 资本 + 负债

From this flow the double‑entry rules, often summarised as DEAD CLIC. Debit entries increase expenses, assets and drawings; credit entries increase liabilities, income and capital. Every debit must have a corresponding credit.

由此衍生出通常概括为 DEAD CLIC 的复式记账规则。借方记录增加费用、资产和提款；贷方记录增加负债、收入和资本。每一笔借方都必须有相应的贷方。

Element (元素)	Debit if (借记条件)	Credit if (贷记条件)
Assets / 资产	Increase / 增加	Decrease / 减少
Expenses / 费用	Increase / 增加	Decrease / 减少
Drawings / 提款	Increase / 增加	Decrease / 减少
Liabilities / 负债	Decrease / 减少	Increase / 增加
Income / 收入	Decrease / 减少	Increase / 增加
Capital / 资本	Decrease / 减少	Increase / 增加

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2. Depreciation Methods | 折旧方法

Depreciation allocates the cost of a non‑current asset (less residual value) over its useful life. The two standard methods examined are the straight‑line method and the reducing (diminishing) balance method.

折旧将非流动资产成本（扣除残值后）在其使用寿命内进行分摊。考查的两种标准方法是直线法和余额递减法。

For straight‑line depreciation, an equal annual charge is calculated as:

在直线折旧法下，每一年的折旧费用相等，公式如下：

Annual Depreciation = (Cost – Residual Value) ÷ Useful Life (years)

年折旧额 =（原值 – 残值）÷ 使用年限

Under the reducing balance method, a fixed percentage is applied to the net book value (cost minus accumulated depreciation) each year. The charge declines over time.

在余额递减法下，每年按固定百分比乘以账面净值（原值减累计折旧）计算折旧。费用逐年递减。

Annual Depreciation = Net Book Value × Depreciation Rate

年折旧额 = 账面净值 × 折旧率

The journal entry for depreciation always debits the depreciation expense account and credits the accumulated depreciation account (a contra‑asset).

折旧的日记账分录始终为借记折旧费用账户、贷记累计折旧账户（资产抵减账户）。

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3. Inventory Valuation | 存货估值

Inventory must be valued at the lower of cost and net realisable value (NRV). Cost is determined by a consistent flow assumption, most frequently First‑In‑First‑Out (FIFO) and Average Cost (AVCO).

存货必须以成本与可变现净值孰低 (NRV) 进行估值。成本通过一致的流转假设确定，最常见的是先进先出法 (FIFO) 和平均成本法 (AVCO)。

Under FIFO, the earliest purchases are assumed to be sold first, so closing inventory consists of the most recent costs. Under AVCO, a weighted average cost per unit is recalculated after every purchase or at the period end.

在 FIFO 法下，假定最先购入的存货最先售出，因此期末存货由最近的成本构成。在 AVCO 法下，每次采购后或期末重新计算加权平均单位成本。

Weighted Average Cost = Total Cost of Goods Available for Sale ÷ Total Units Available for Sale

加权平均成本 = 可供销售商品总成本 ÷ 可供销售商品总数

Net realisable value equals estimated selling price less any costs to complete and costs to sell. Any write‑down from cost to NRV is charged as an expense.

可变现净值等于估计售价减去完工和销售所需费用。从成本降至可变现净值的任何减记都确认为费用。

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4. Irrecoverable Debts and Allowances | 坏账与坏账准备

An irrecoverable debt is written off directly. An allowance for doubtful debts is a prudential adjustment based on past experience, creating a credit balance that is netted against trade receivables.

坏账直接核销。坏账准备是基于以往经验的审慎调整，形成贷方余额，与应收账款净值列示。

The income statement charge for the year combines the actual bad debt write‑off and any movement in the allowance:

当年的利润表费用包含了实际核销的坏账和坏账准备的变动：

Irrecoverable Debt Expense = Bad Debts Written Off + (Closing Allowance – Opening Allowance)

坏账费用 = 核销的坏账 +（期末准备 – 期初准备）

If the allowance decreases, the closure adjustment reduces the total expense. The entry to create or increase an allowance is: debit irrecoverable debts expense, credit allowance for doubtful debts.

如果准备减少，期末调整会减少总费用。计提或补提准备的会计分录为：借记坏账费用，贷记坏账准备。

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5. Accruals and Prepayments | 应计与预付款调整

To match expenses and revenues to the correct period, adjustments are made for accruals (expenses incurred but not yet invoiced) and prepayments (amounts paid in advance for the next period).

为使费用和收入与正确的期间相匹配，须对应计费用（已发生但未开票的费用）和预付款项（已为下期预付的金额）进行调整。

The expense figure transferred to the income statement is computed as:

计入利润表的费用金额按下式计算：

Expense = Amount Paid + Closing Accrual – Opening Accrual – Closing Prepayment + Opening Prepayment

费用 = 已支付金额 + 期末应计 – 期初应计 – 期末预付款 + 期初预付款

Accrued expenses appear as current liabilities, prepaid expenses as current assets. Accrued income and prepaid income follow symmetrical logic for revenue accounts.

应计列作流动负债，预付款列作流动资产。应计收入和预收收入遵循对称逻辑进行收入账户调整。

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6. Profit Determination from Incomplete Records | 不完整记录下的利润确定

When full double‑entry records are unavailable, profit is estimated by comparing the change in net assets (capital) over the period, adjusted for drawings and capital introduced.

当缺乏完整的复式记账记录时，通过比较期间净资产（资本）的变动，并调整提款和资本投入来估算利润。

Net Profit = (Closing Net Assets – Opening Net Assets) + Drawings – Capital Introduced

净利润 =（期末净资产 – 期初净资产）+ 提款 – 资本投入

This equation reveals that any increase in net wealth that is not explained by fresh capital must arise from the period’s profit. The opening and closing net assets are derived from statements of affairs.

该等式表明，任何无法用新增资本解释的净财富增长必定来自期间的利润。期初和期末净资产可从财务状况表中获取。

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7. Partnership Profit Distribution | 合伙企业利润分配

A partnership appropriates profit according to the partnership agreement. Prior to splitting the residual, partners may be entitled to interest on capital, salaries, and sometimes interest on drawings.

合伙企业根据合伙协议分配利润。在分配剩余利润之前，合伙人可能有权获得资本利息、薪金，有时还需计收提款利息。

An appropriation account layout is used:

可使用利润分配表格式：

Appropriation step (分配步骤)	Debit/Credit (借/贷)
Allowable salaries to partners / 合伙人薪金	Debit appropriation
Interest on capital / 资本利息	Debit appropriation
Interest on drawings / 提款利息	Credit appropriation
Residual profit/loss shared in profit‑sharing ratio / 剩余损益按损益分配比例分配	Debit/Credit as necessary

Each partner’s share is credited to their current account (or capital account depending on the question). Remember the double‑entry: profit appropriation is debited, individual partners’ current accounts are credited.

每位合伙人的份额记入其往来账户（或资本账户，视题目而定）。注意复式记账：借记利润分配，贷记各合伙人往来账户。

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8. Profitability Ratios | 盈利能力比率

Profitability ratios assess a firm’s ability to generate earnings relative to sales, assets and equity. They are fundamental to evaluating performance.

盈利能力比率评估企业相对于销售额、资产和权益的盈利创造能力，是评价业绩的基础。

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

毛利率 =（毛利 ÷ 营业收入）× 100%

Net Profit Margin = (Net Profit before Interest and Tax ÷ Revenue) × 100%

净利率 =（息税前净利润 ÷ 营业收入）× 100%

Return on Capital Employed (ROCE) = (Profit before Interest and Tax ÷ Capital Employed) × 100%

已用资本回报率 (ROCE) =（息税前利润 ÷ 已用资本）× 100%

Capital employed is typically calculated as total equity plus non‑current liabilities, or equivalently total assets minus current liabilities. A rising ROCE generally signals improved efficiency in using long‑term funds.

已用资本通常按总权益加非流动负债计算，或等价于总资产减去流动负债。ROCE 上升通常意味着长期资金使用效率提高。

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

Liquidity ratios measure the business’s ability to meet short‑term obligations. Efficiency ratios gauge how effectively assets and liabilities are managed.

流动性比率衡量企业履行短期义务的能力；效率比率则衡量资产和负债管理的有效性。

Current Ratio = Current Assets ÷ Current Liabilities

流动比率 = 流动资产 ÷ 流动负债

Acid Test (Quick) Ratio = (Current Assets – Inventories) ÷ Current Liabilities

速动比率（酸性测试）=（流动资产 – 存货）÷ 流动负债

Inventory turnover can be expressed in times or days:

存货周转率可用次数或天数表示：

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

存货周转率（次）= 销售成本 ÷ 平均存货

Inventory Turnover (days) = (Average Inventory ÷ Cost of Sales) × 365

存货周转天数 =（平均存货 ÷ 销售成本）× 365

Trade receivables and payables turnover provide insight into credit control:

应收账款和应付账款周转率反映信用控制水平：

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 ÷ 赊购金额）× 365

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10. Solvency and Investment Ratios | 偿债能力与投资比率

Solvency ratios examine the long‑term financial stability and the balance between debt and equity. The gearing ratio is a key indicator of financial risk.

偿债能力比率考查长期财务稳定性以及债务与权益之间的平衡。杠杆比率是财务风险的关键指标。

Gearing (%) = (Non‑current Liabilities ÷ (Total Equity + Non‑current Liabilities)) × 100%

杠杆比率 (%) =（非流动负债 ÷（总权益 + 非流动负债））× 100%

An alternative debt‑to‑equity ratio may be used: Non‑current liabilities ÷ Total equity. Interest cover assesses the ability to service debt:

也可使用替代的债务股本比：非流动负债 ÷ 总权益。利息保障倍数评估偿债付息能力：

Interest Cover = Profit before Interest and Tax ÷ Interest Expense

利息保障倍数 = 息税前利润 ÷ 利息费用

A higher interest cover indicates a better margin of safety for meeting interest payments. Examiners often expect commentary linking these ratios to business risk.

利息保障倍数越高，支付利息的安全边际越大。考官通常期望将此类比率与经营风险联系起来进行评述。

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11. Break‑even Analysis | 盈亏平衡分析

Break‑even analysis identifies the level of sales at which total revenue equals total costs, resulting in zero profit. The contribution margin is the selling price per unit minus variable cost per unit.

盈亏平衡分析确定总收入等于总成本、利润为零的销售水平。贡献毛益等于单位售价减去单位变动成本。

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

单位贡献毛益 = 单位售价 – 单位变动成本

Break‑even Point (units) = Fixed Costs ÷ Contribution per Unit

盈亏平衡点（数量）= 固定成本 ÷ 单位贡献毛益

Break‑even Sales Revenue = Fixed Costs ÷ Contribution Margin Ratio

盈亏平衡销售收入 = 固定成本 ÷ 贡献毛益率

The contribution margin ratio is Contribution per unit ÷ Selling price per unit × 100%. The margin of safety shows how much sales can fall before a loss occurs:

贡献毛益率 = 单位贡献毛益 ÷ 单位售价 × 100%。安全边际表示在发生亏损前销售额可以下降多少：

Margin of Safety (units) = Actual Sales (units) – Break‑even Sales (units)

安全边际（数量）= 实际销售量 – 盈亏平衡销售量

Profit can be found directly from total contribution: Total Contribution – Fixed Costs = Profit. These relationships are vital for interpreting break‑even charts.

利润可直接从贡献毛益总额得出：总贡献毛益 – 固定成本 = 利润。这些关系对于解读盈亏平衡图表至关重要。

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12. Costing and Budgeting Essentials | 成本计算与预算要点

Prime cost is the sum of direct material, direct labour and direct expenses. Production overheads are absorbed into cost units using a predetermined overhead absorption rate (OAR).

主要成本是直接材料、直接人工和直接费用之和。生产间接费用通过预先确定的间接费用吸收率 (OAR) 分摊到各成本单位。

Prime Cost = Direct Material + Direct Labour + Direct Expenses

主要成本 = 直接材料 + 直接人工 + 直接费用

OAR = Budgeted Overheads ÷ Budgeted Absorption Base (e.g. labour hours, machine hours)

间接费用吸收率 = 预算间接费用 ÷ 预算分配基准（如人工小时、机器小时）

Over‑ or under‑absorption arises when actual overheads differ from absorbed overheads. Budgeting often involves flexing the original budget for actual activity levels to produce meaningful variances:

当实际间接费用与已吸收间接费用不符时，会产生多吸收或少吸收差异。预算编制通常需要根据实际业务量水平调整原预算，以得出有意义的差异：

Total Variance = Actual Result – Flexed Budget

总差异 = 实际结果 – 弹性预算

A favourable variance increases profit (e.g. higher revenue or lower cost than flexed budget); an adverse variance reduces it. Break‑even and budgeting concepts often interlink in exam scenarios.

有利差异增加利润（如收入高于或成本低于弹性预算）；不利差异则减少利润。盈亏平衡与预算概念在考题中经常相互关联。

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