📚 GCSE WJEC Accounting: Formula & Theorem Quick Reference Handbook | GCSE WJEC 会计：公式定理速查手册
This comprehensive quick-reference guide brings together all the essential formulas, principles, and core ‘theorems’ you need for the GCSE WJEC Accounting examination. It is designed as a rapid revision tool, pairing every English explanation immediately with its Chinese equivalent. From the fundamental accounting equation to break-even analysis, each topic is presented clearly so you can check and recall key relationships quickly. Use this handbook to reinforce your understanding and gain confidence in applying accounting rules and calculations in your exam.
本速查手册汇编了 GCSE WJEC 会计考试所需的全部基本公式、原则和核心“定理”。它是一份快速复习工具，每个英文说明都紧随着对应的中文解释。从基本会计等式到盈亏平衡分析，每个主题都清晰呈现，以便您快速查阅和回忆关键关系。使用本手册可巩固理解，增强在考试中应用会计规则和计算的信心。
1. The Accounting Equation | 会计等式
Assets = Liabilities + Equity
资产 = 负债 + 所有者权益
This equation is the absolute foundation of financial accounting. It shows that everything the business owns (assets) is financed either by borrowing (liabilities) or by the owner’s own funds (equity). After every single transaction the equation must remain in balance – this is the dual aspect principle.
该等式是财务会计的绝对基础。它表明企业拥有的一切（资产）要么是通过借款（负债）获得，要么是通过所有者自有资金（权益）获得。每笔交易发生后，等式都必须保持平衡——这就是双重影响原则。
Extended Accounting Equation: Assets = Liabilities + Capital + (Revenue − Expenses)
扩展会计等式：资产 = 负债 + 资本 + (收入 – 费用)
Revenue increases equity (through retained profit) and expenses decrease equity. This expanded form connects the statement of financial position with the income statement, showing why profits lead to a growth in net assets.
收入增加权益（通过留存利润），费用减少权益。这一扩展形式将财务状况表与损益表联系起来，展示出利润为何会导致净资产的增长。
Net Assets = Total Assets − Total Liabilities
净资产 = 总资产 – 总负债
Net assets represent the owner’s residual claim on the business. It must always equal the equity figure reported on the statement of financial position.
净资产代表所有者对企业的剩余要求权。它必须始终等于财务状况表中报告的权益数额。
2. Double-Entry Bookkeeping Rules | 复式记账规则
DEAD CLIC: Debit Expenses, Assets, Drawings; Credit Liabilities, Income, Capital.
DEAD CLIC：借记费用、资产、提款；贷记负债、收入、资本。
In double-entry bookkeeping, every transaction is recorded twice – once as a debit and once as a credit. The mnemonic DEAD CLIC helps you remember which types of account increase with a debit and which increase with a credit. Assets and expenses normally carry debit balances, while liabilities, equity and revenue normally carry credit balances.
在复式记账法下，每笔交易都记录两次——一次借方，一次贷方。DEAD CLIC 这个助记符号帮助您记住哪些类型的账户增加记借方，哪些增加记贷方。资产和费用通常有借方余额，而负债、权益和收入通常有贷方余额。
For assets and expenses: Debit to increase, Credit to decrease.
资产和费用：增加记借方，减少记贷方。
For liabilities, equity and revenue: Credit to increase, Debit to decrease.
负债、权益和收入：增加记贷方，减少记借方。
The total of all debit entries must equal the total of all credit entries in the ledger at all times. This is the rule that keeps the accounting equation balanced and ensures trial balance agreement.
总分类账中所有借方分录的金额必须始终等于所有贷方分录的金额。正是这一规则保持了会计等式的平衡，并确保试算平衡表的一致性。
3. Trial Balance | 试算平衡表
Total Debits = Total Credits
借方总额 = 贷方总额
A trial balance lists all ledger account balances at a given date. If total debits equal total credits, the books are ‘in balance’ – but this does not prove that there are no errors. Errors such as omission, commission, principle (posting to the wrong class of account) and compensating errors may still exist.
试算平衡表列出指定日期所有分类账账户的余额。如果借方总额等于贷方总额，则账簿“平衡”——但这并不能证明没有错误。遗漏、误记、原则性错误（记入错误账户类别）以及抵销性错误仍可能存在。
Errors that do NOT affect trial balance agreement: omission, commission, principle, original entry, reversal of entries, compensating errors.
不影响试算平衡表的错误：遗漏、误记、原则性错误、原始分录错误、借贷反向、抵销性错误。
Errors that DO affect trial balance: arithmetic mistakes in balancing accounts, partial omission of a transaction (only one side recorded), incorrect totals in the trial balance itself.
会影响试算平衡的错误：结账时的算术错误、交易的单方遗漏（只记录了一方）、试算表自身的加总错误。
If a trial balance does not balance, a suspense account is opened to hold the difference temporarily until the errors are located and corrected.
如果试算平衡表不平，则需要开设一个暂记账户，暂时存放差额，直至找到并更正错误为止。
4. Income Statement Formulas | 损益表公式
Cost of Sales = Opening Inventory + Purchases − Closing Inventory
销售成本 = 期初存货 + 购货净额 – 期末存货
Cost of sales represents the direct cost of goods that were sold during the period. Purchases are adjusted for returns and carriage inwards. A business must match the cost of goods sold against the revenue generated in the same period, which is why inventory is counted and adjusted.
销售成本代表当期已售商品的直接成本。购货额需根据退货和购货运费进行调整。企业必须将已售商品的成本与同期产生的收入配比，这就是需要盘点并调整存货的原因。
Gross Profit = Sales Revenue − Cost of Sales
毛利 = 销售收入 – 销售成本
Gross profit is the mark-up earned on the goods sold before deducting other operating expenses. It is a key indicator of how efficiently a business manages its purchases and pricing.
毛利是在扣除其他营业费用前从已售商品中赚取的加成额。它是衡量企业管理进货和定价效率的关键指标。
Net Profit = Gross Profit + Other Income − All Expenses
净利润 = 毛利 + 其他收入 – 所有费用
Net profit is the final profit after accounting for all operating expenses, administrative costs, selling and distribution expenses, and financial charges. It shows the overall profitability available for drawings or reinvestment.
净利润是扣除了所有营业费用、行政管理费用、销售与分销费用以及财务费用后的最终利润。它显示了可供提款或再投资的总体盈利能力。
5. Statement of Financial Position (Balance Sheet) Formulas | 资产负债表公式
Net Assets = Total Assets − Total Liabilities
净资产 = 总资产 – 总负债
This is the fundamental balance sheet equation presented from the net assets perspective. It can also be expressed as equity = assets – liabilities. ‘Total assets’ includes both non-current and current assets.
这是从净资产角度呈现的基本资产负债表等式。也可表达为权益 = 资产 – 负债。“总资产”包括非流动资产和流动资产。
Working Capital = Current Assets − Current Liabilities
营运资金（流动资金）= 流动资产 – 流动负债
Working capital measures the short-term liquidity of a business – its ability to meet day-to-day obligations. A positive working capital figure is desirable, but excessive working capital may signal inefficiency.
营运资金衡量企业的短期流动性——即其满足日常偿付义务的能力。营运资金为正数是理想的，但过高可能意味着效率低下。
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