📚 GCSE CIE Accounting: Formula & Theorem Quick Reference Handbook | CIE会计公式定理速查手册
This quick reference handbook brings together all the essential formulas and theorems you need for the CIE GCSE Accounting syllabus. Use it to revise calculation-based questions and to understand the key relationships between financial figures. Each section provides concise explanations in both English and Chinese to reinforce your understanding.
这本速查手册汇集了 CIE GCSE 会计考试所需的所有核心公式和定理。你可以用它来复习计算题，并理解关键财务数据之间的关系。每个章节都提供中英双语简洁解释，帮助你巩固理解。
1. The Accounting Equation | 会计等式
The accounting equation is the foundation of double-entry bookkeeping. It states that at any time, a business’s assets are equal to the sum of its liabilities and owner’s equity. This relationship ensures the balance sheet always balances.
会计等式是复式记账的基础。它表明在任何时候，企业的资产等于其负债与所有者权益之和。这一关系确保了资产负债表始终保持平衡。
Assets = Liabilities + Owner’s Equity
资产 = 负债 + 所有者权益
If you know two of these elements, you can always compute the third. For example, Owner’s Equity = Assets – Liabilities. This formula also explains the layout of the statement of financial position.
如果你知道其中任意两项，总可以计算出第三项。例如，所有者权益 = 资产 – 负债。该公式也解释了财务状况表的布局。
2. Profit Calculation Formulas | 利润计算公式
Profit is measured at two levels: gross profit and profit for the year (net profit). Gross profit arises from core trading activities, while profit for the year takes all other income and expenses into account.
利润分为两个层次：毛利和年度利润（净利润）。毛利来自核心经营活动，而年度利润则考虑了所有其他收入和费用。
Gross Profit = Revenue – Cost of Sales
毛利 = 收入 – 销售成本
Profit for the Year = Gross Profit + Other Income – Expenses
年度利润 = 毛利 + 其他收入 – 费用
Cost of sales is typically calculated as opening inventory plus purchases minus closing inventory. Expenses include items such as rent, salaries, and depreciation.
销售成本通常按期初存货加采购减期末存货计算。费用包括租金、工资和折旧等项目。
3. Liquidity Ratios | 流动比率
Liquidity ratios measure a business’s ability to pay its short-term debts as they fall due. The two main ratios are the current ratio and the quick (acid test) ratio.
流动比率衡量企业偿还到期短期债务的能力。两个主要比率是流动比率和速动（酸性测试）比率。
Current Ratio = Current Assets / Current Liabilities
流动比率 = 流动资产 / 流动负债
Quick Ratio = (Current Assets – Inventory) / Current Liabilities
速动比率 = (流动资产 – 存货) / 流动负债
A current ratio of around 2:1 and a quick ratio of around 1:1 are often considered safe, but acceptable levels vary by industry.
流动比率约为 2:1、速动比率约为 1:1 通常被视为安全水平，但可接受的数值因行业而异。
4. Profitability Ratios | 盈利能力比率
Profitability ratios assess how successfully the business generates profit relative to revenue, capital employed, or assets. Common ones include gross profit margin, profit for the year margin, and return on capital employed (ROCE).
盈利能力比率衡量企业相对于收入、所用资本或资产的盈利水平。常见的包括毛利率、年度利润率及所用资本回报率 (ROCE)。
Gross Profit Margin = (Gross Profit / Revenue) x 100%
毛利率 = (毛利 / 收入) x 100%
Profit for the Year Margin = (Profit for the Year / Revenue) x 100%
年度利润率 = (年度利润 / 收入) x 100%
ROCE = (Profit before Interest and Tax / Capital Employed) x 100%
所用资本回报率 = (息税前利润 / 所用资本) x 100%
Capital employed is often defined as total equity plus non-current liabilities, or total assets minus current liabilities. These percentages allow comparison over time and between firms.
所用资本通常定义为总权益加非流动负债，或总资产减去流动负债。这些百分比可用于跨期和跨企业比较。
5. Efficiency Ratios | 效率比率
Efficiency ratios show how well the business manages its inventory and receivables. Two key metrics are inventory turnover and trade receivables collection period.
效率比率反映企业管理存货和应收款项的效率。两个关键指标是存货周转天数和应收账款回收期。
Inventory Turnover (times) = Cost of Sales / Average Inventory
存货周转次数 = 销售成本 / 平均存货
Inventory Turnover (days) = (Average Inventory / Cost of Sales) x 365
存货周转天数 = (平均存货 / 销售成本) x 365
Trade Receivables Collection Period = (Trade Receivables / Credit Sales) x 365
应收账款回收期 = (应收账款 / 赊销收入) x 365
Average inventory is calculated as (opening inventory + closing inventory) / 2. A shorter collection period indicates better cash flow management.
平均存货按（期初存货 + 期末存货）/ 2 计算。较短的回收期表明现金流管理较好。
6. Depreciation Methods | 折旧方法
Depreciation spreads the cost of a non-current asset over its useful life. The two methods you must know for CIE GCSE are the straight-line method and the reducing balance method.
折旧将非流动资产的成本分摊到其使用寿命期间。CIE GCSE 考试要求掌握的两种方法是直线法和余额递减法。
Straight-line Depreciation = (Cost – Residual Value) / Useful Life
直线折旧 = (成本 – 残值) / 使用年限
Reducing Balance Depreciation = Carrying Amount x Depreciation Rate %
余额递减折旧 = 账面净值 x 折旧率 %
The straight-line method charges the same amount each year, while the reducing balance method applies a constant percentage to the declining carrying amount.
直线法每年计提相同金额，而余额递减法对递减的账面净值应用恒定百分比。
7. Bad Debts and Provision for Doubtful Debts | 坏账与坏账准备
Bad debts arise when a customer cannot pay, and are written off as an expense. A provision for doubtful debts is an estimate of future losses, created to follow the prudence concept.
当客户无法付款时产生坏账，作为费用核销。坏账准备是根据谨慎性概念对未来损失的估计。
Bad Debts Expense = Irrecoverable Receivables Written Off
坏账费用 = 已核销的无法收回的应收款项
Movement in Provision = New Provision Required – Existing Provision
准备变动额 = 所需新准备 – 现有准备
An increase in provision is charged as an expense in the income statement; a decrease is treated as other income.
准备的增加在利润表中作为费用列支；减少则作为其他收益处理。
8. Inventory Valuation Methods | 存货计价方法
Inventory must be valued at the lower of cost and net realisable value (NRV). Common costing methods include first-in, first-out (FIFO) and average cost (AVCO).
存货必须按成本与可变现净值 (NRV) 孰低法计价。常见的成本计算方法包括先进先出法 (FIFO) 和平均成本法 (AVCO)。
Cost of Inventory Issue (FIFO) = Earliest Purchase Costs Used First
存货发出成本 (FIFO) = 先使用最早采购成本
AVCO per Unit = Total Cost of Goods Available / Total Units Available
单位平均成本 = 可供销售商品总成本 / 可供销售总数量
The closing inventory figure appears in the statement of financial position and directly affects cost of sales and profit.
期末存货金额出现在财务状况表中，并直接影响销售成本和利润。
9. Bank Reconciliation | 银行对账
A bank reconciliation brings the cash book balance into agreement with the bank statement balance. It accounts for timing differences and unrecorded items.
银行对账使现金簿余额与银行对账单余额一致。它处理时间性差异和未记录项目。
Adjusted Cash Book Balance = Original Cash Book Balance + Unrecorded Credits – Unrecorded Payments
调整后现金簿余额 = 原现金簿余额 + 未记录收入 – 未记录付款
Reconciled Bank Statement Balance = Bank Statement Balance + Unpresented Cheques – Uncredited Deposits
调节后银行对账单余额 = 银行对账单余额 + 未兑付支票 – 未贷记存款
The adjusted cash book balance must equal the reconciled bank statement balance after these adjustments.
调整后，现金簿余额必须等于调节后的银行对账单余额。
10. Owner’s Equity and Drawings | 所有者权益与提款
Owner’s equity changes during the year due to profit or loss and drawings. The capital account reflects these movements.
所有者权益在年度内因利润或亏损以及提款而变动。资本账户反映这些变动。
Closing Capital = Opening Capital + Profit for the Year – Drawings
期末资本 = 期初资本 + 年度利润 – 提款
In a partnership, profit is shared according to the partnership agreement. Appropriations such as interest on capital and interest on drawings adjust the division before residual profit is split.
在合伙企业中，利润根据合伙协议分配。资本利息和提款利息等分配在分割剩余利润前调整分配额。
11. Budget Variances | 预算差异
Budgetary control compares actual results with budgeted figures. A variance is the difference between the two, and can be favourable (F) or adverse (A).
预算控制将实际结果与预算数字进行比较。差异是两者之差，可以是有利差异 (F) 或不利差异 (A)。
Variance = Actual Figure – Budgeted Figure
差异 = 实际数 – 预算数
For income items, a positive variance is favourable; for expense items, a positive variance is adverse. Variances help managers identify areas that need corrective action.
对于收入项目，正差异为有利差异；对于费用项目，正差异为不利差异。差异帮助管理者识别需要纠正措施的领域。
12. Disposal of Non-current Assets | 非流动资产的处置
When a non-current asset is sold, a disposal account is used to calculate the gain or loss on disposal. The profit or loss is the difference between the sale proceeds and the carrying amount at the date of disposal.
出售非流动资产时，使用处置账户计算处置损益。损益为销售收入减处置日账面净值的差额。
Carrying Amount = Original Cost – Accumulated Depreciation to Date of Disposal
账面净值 = 原始成本 – 截至处置日的累计折旧
Profit on Disposal = Sale Proceeds – Carrying Amount (if positive)
处置收益 = 销售收入 – 账面净值 (若为正)
Loss on Disposal = Carrying Amount – Sale Proceeds (if negative)
处置损失 = 账面净值 – 销售收入 (若为负)
The disposal gain or loss is reported in the income statement, and the asset and its accumulated depreciation are removed from the accounting records.
处置损益在利润表中列报，且该资产及其累计折旧从会计记录中移除。
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