📚 Cambridge IGCSE Accounting: Formula & Rule Quick Reference | 剑桥IGCSE会计公式与定理速查手册
This quick reference handbook covers the essential formulas, golden rules and key principles needed for the Cambridge IGCSE Accounting (0452) examination. From the fundamental accounting equation to ratio analysis and bank reconciliation, each section presents core knowledge in clear, exam-focused language. Use this guide for rapid revision and to reinforce your understanding of the topics that matter most.
本速查手册梳理了剑桥 IGCSE 会计（0452）考试必备的核心公式、黄金法则与关键原理。从基础会计等式到比率分析、银行存款调节表，每一节都用清晰、紧扣考点的语言呈现核心知识。请用本手册快速复习，巩固最常考的重要知识点。
1. The Accounting Equation | 会计等式
Assets = Liabilities + Owner’s Equity. This equation must always balance because every transaction has a dual effect. Owner’s equity expands to: Capital + Revenue − Expenses − Drawings.
资产 = 负债 + 所有者权益。该等式始终平衡，因为每一笔交易都有双重影响。所有者权益可扩展为：资本 + 收入 − 费用 − 提款。
Assets = Liabilities + Capital + Revenue − Expenses − Drawings
资产 = 负债 + 资本 + 收入 − 费用 − 提款
When a transaction occurs, always ask which elements increase or decrease so that the equation continues to balance.
每发生一笔交易，都要判断哪些要素增加或减少，以确保等式仍然平衡。
2. Double-Entry Rules | 复式记账规则
Debit (Dr) the account that receives value; Credit (Cr) the account that gives value. For increases: Debit assets and expenses; Credit liabilities, capital and revenue.
借记（Dr）接收价值的账户；贷记（Cr）给出价值的账户。对于增加：借记资产和费用；贷记负债、资本和收入。
| Element | Increase | Decrease |
|---|---|---|
| Assets | Debit | Credit |
| Liabilities | Credit | Debit |
| Capital | Credit | Debit |
| Revenue | Credit | Debit |
| Expenses | Debit | Credit |
| Drawings | Debit | Credit |
For every transaction, total debits must equal total credits. This is the foundation of the trial balance.
每一笔交易的总借方金额必须等于总贷方金额。这是试算平衡表的基础。
3. Trial Balance & Suspense Account | 试算平衡表与暂记账户
A trial balance lists all ledger balances. If total debits equal total credits, the books are arithmetically correct, but errors may still exist (see Section 12). If the trial balance does not balance, the difference is temporarily placed in a suspense account until the error is found.
试算平衡表列出所有分类账余额。如果总借方等于总贷方，账簿算术上是正确的，但可能仍然存在错误（见第12节）。如果试算不平衡，差额暂放入暂记账户，直至错误被发现。
A debit balance on the suspense account means total credits in the trial balance were higher; a credit balance means total debits were higher. Once the error is corrected, the suspense account should close to zero.
暂记账户借方余额表示试算表中贷方总额较高；贷方余额则表示借方总额较高。错误更正后，暂记账户余额应归零。
4. Accruals & Prepayments | 应计与预付项目
Expenses incurred but not yet paid are accrued expenses (other payables). They are added to the expense in the income statement and shown as a current liability. Expenses paid in advance are prepayments, deducted from the expense and shown as a current asset.
已发生但尚未支付的费用是应计费用（其他应付款）。应计费用需在利润表中加至费用，并列为流动负债。预付费用则从费用中扣除，列为流动资产。
Expense in Income Statement = Amount paid + Accrual at end − Prepayment at end − Accrual at start + Prepayment at start
利润表中的费用 = 已付金额 + 期末应计 − 期末预付 − 期初应计 + 期初预付
The same logic applies to income: add accrued income and deduct prepaid income to find the revenue for the period.
收入同理：加上应计收入，减去预收收入，得出本期收入。
5. Depreciation Methods | 折旧方法
Straight-line method: an equal amount is charged each year.
Annual Depreciation = (Cost − Residual Value) / Useful Life
年折旧额 = （成本 − 残值）÷ 使用年限
Reducing balance method: a fixed percentage is applied to the diminishing net book value (NBV).
Depreciation Charge = NBV at start of year × Depreciation Rate (%)
折旧费用 = 年初账面净值 × 折旧率（%）
The reducing balance rate is often given. Accumulated depreciation is credited, and the depreciation charge is debited to the income statement. When a non-current asset is sold, calculate profit or loss on disposal.
余额递减法的折旧率通常题目会给出。累计折旧记贷方，折旧费用记入利润表借方。出售非流动资产时，需计算处置损益。
6. Bad & Doubtful Debts | 坏账与呆账准备
A bad debt is written off when a debtor is known to be irrecoverable: Dr Bad Debts Expense, Cr Trade Receivable. A provision for doubtful debts is an estimate, created or adjusted at the year-end:
已知无法收回的债务直接注销：借 坏账费用，贷 应收账款。呆账准备是年末估计，需创建或调整：
Increase in Provision = Required Provision − Existing Provision (or + Decrease)
准备增加额 = 所需准备 − 现有准备（或 + 减少额）
An increase is charged as an expense (Dr Income Statement, Cr Provision for Doubtful Debts). A decrease is credited to the income statement. The provision is deducted from trade receivables in the balance sheet.
增加额记费用（借 利润表，贷 呆账准备）。减少额则贷记利润表。资产负债表中，该准备从应收账款中扣除。
7. Inventory Valuation | 存货计价
Inventory must be valued at the lower of cost and net realisable value (NRV). Two common cost-flow assumptions are FIFO and AVCO.
存货须按成本与可变现净值（NRV）孰低计价。两种常用的成本流转假设是先进先出法（FIFO）和加权平均法（AVCO）。
FIFO (First-In, First-Out): the earliest purchases are assumed to be issued first. Closing inventory consists of the most recent purchases, giving a higher inventory value when prices are rising.
先进先出法：假设最早购入的存货最先发出，期末存货由最近购入的存货组成，物价上升时存货价值较高。
AVCO (Weighted Average Cost): after each purchase a new average cost is determined. Total cost of goods available divided by total units.
AVCO = Total Cost of Inventory / Number of Units
加权平均法：每次购入后重新计算平均成本。可供销售总成本除以总数量。
加权平均成本 = 存货总成本 ÷ 总数量
Closing inventory is a current asset and is deducted from cost of goods sold in the income statement.
期末存货属于流动资产，在利润表中从销售成本中扣除。
8. Financial Statements Formats | 财务报表格式
Income Statement for a sole trader (partial):
个体经营者利润表（部分）：
| Revenue | XXX |
| Less: Cost of Sales (Opening Inventory + Purchases − Closing Inventory) | (XXX) |
| Gross Profit | XXX |
| Add: Other Income | XXX |
| Less: Expenses (depreciation, bad debts etc.) | (XXX) |
| Profit for the year | XXX |
Statement of Financial Position follows the equation: Non-current Assets + Current Assets = Capital + Non-current Liabilities + Current Liabilities.
财务状况表遵循等式：非流动资产 + 流动资产 = 资本 + 非流动负债 + 流动负债。
9. Ratio Analysis | 比率分析
Ratios measure profitability, liquidity, efficiency and gearing. They are expressed as percentages, times, or ratios.
比率用于衡量盈利能力、流动性、效率与杠杆水平，常以百分比、倍数或比例表示。
| Category | Ratio | Formula (English) | 中文公式 |
|---|---|---|---|
| Profitability | Gross Profit Margin | (Gross Profit ÷ Revenue) × 100% | （毛利÷营业收入）×100% |
| Net Profit Margin | (Profit for the year ÷ Revenue) × 100% | （年度利润÷营业收入）×100% | |
| Return on Capital Employed (ROCE) | (Profit for the year ÷ Capital Employed) × 100% | （年度利润÷运用资本）×100% | |
| Liquidity | Current Ratio | Current Assets : Current Liabilities | 流动资产 ：流动负债 |
| Acid Test (Quick) Ratio | (Current Assets − Inventory) : Current Liabilities | （流动资产 − 存货）：流动负债 | |
| Efficiency | Rate of Inventory Turnover | Cost of Sales ÷ Average Inventory (times) | 销售成本÷平均存货（次） |
| Trade Receivables Collection Period | (Trade Receivables ÷ Credit Sales) × 365 days | （应收账款÷赊销收入）×365天 | |
| Trade Payables Payment Period | (Trade Payables ÷ Credit Purchases) × 365 days | （应付账款÷赊购金额）×365天 | |
| Gearing | Debt to Equity Ratio | (Long-term Liabilities ÷ Total Equity) × 100% | （非流动负债÷所有者权益）×100% |
Always compare ratios with previous periods or industry averages to draw meaningful conclusions.
须将比率与前期或行业平均水平比较，才能得出有意义的结论。
10. Bank Reconciliation | 银行存款余额调节表
A bank reconciliation explains any difference between the cash book (bank column) balance and the balance on the bank statement. Start with one balance, add unpresented cheques and other credits not yet recorded, deduct outstanding cheques and bank charges, to arrive at the adjusted bank balance.
银行存款余额调节表用于解释公司现金簿（银行栏）余额与银行对账单余额的差异。从一方余额出发，加上未达存款等未记账贷项，减去未兑付支票及银行手续费，得出调整后银行存款余额。
| Balance as per cash book | $ X |
|---|---|
| Add: Unpresented cheques (lodgments not credited) | X |
| Less: Outstanding cheques (drawn but not cleared) | (X) |
| Less: Bank charges / errors | (X) |
| Adjusted bank balance | $ Y |
The adjusted bank balance should equal the balance per bank statement after similar adjustments. The cash book must then be updated for items such as direct debits and interest earned.
调整后的存款余额应等于经类似调整后的银行对账单余额。然后需更新现金簿，记录直接借记、利息收入等项目。
11. Control Accounts | 控制账户
Sales ledger control account (SLCA) and purchases ledger control account (PLCA) are memorandum accounts in the general ledger. They summarise transactions with credit customers and suppliers respectively, and their balances should equal the total of individual ledger accounts.
销售总账控制账户（SLCA）和采购总账控制账户（PLCA）是总账中的备忘账户，分别汇总与信用客户和供应商的交易，其余额应与各明细分类账合计核对一致。
Typical SLCA entries: Dr opening balance, credit sales, dishonoured cheques; Cr receipts from trade receivables, discounts allowed, sales returns, bad debts. The closing balance is a current asset.
典型的SLCA分录：借方记期初余额、赊销、支票拒付；贷方记应收账款收款、折扣允许、销售退回、坏账。期末余额为流动资产。
Typical PLCA entries: Cr opening balance, credit purchases; Dr payments to suppliers, discounts received, purchase returns. The closing balance is a current liability.
典型的PLCA分录：贷方记期初余额、赊购；借方记对供应商付款、折扣获取、采购退回。期末余额为流动负债。
12. Error Types & Corrections | 错误类型与更正
Errors not affecting trial balance agreement: omission, commission (wrong personal account), principle (capital/revenue confusion), original entry (wrong amount in both accounts), compensating errors, complete reversal of entries. These require journal entries to correct.
不影响试算平衡的错误：遗漏错误、账户过错（记错同名账户）、原则性错误（资本性/收益性混淆）、原始分录错误（借贷双方均记错金额）、抵消错误、完全反方向错误。这些需通过日记账分录更正。
Errors affecting trial balance: posting only one side, entering different amounts, casting error in the trial balance. The difference is placed in a suspense account. Once found, pass a correcting double entry: one side affects the mistake, the other clears the suspense account.
影响试算平衡的错误：仅记单边分录、借贷金额不等、试算表加总错误。差额放入暂记账户。一旦发现错误，编制更正分录：一边更正原错账，另一边冲销暂记账户。
After all corrections, the suspense account must have a nil balance and the trial balance should be in agreement.
所有更正完成后，暂记账户须结平为零，试算表应达到平衡。
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