📚 A-Level AQA Accounting: Formula & Theorem Quick Reference Handbook | A-Level AQA 会计：公式定理速查手册
Welcome to your essential A-Level AQA Accounting formula handbook. This guide consolidates every critical formula, ratio, and accounting theorem required across the AQA specification, from the double-entry foundations to advanced investment appraisal. Use it for rapid revision, exam-season rescue, and deep conceptual reinforcement. Each section presents English explanations followed by Chinese translations to ensure bilingual clarity and conceptual precision.
欢迎使用你的 A-Level AQA 会计公式速查手册。本指南汇集了 AQA 考试大纲中所有关键公式、比率和会计定理，从复式记账基础到高级投资评估无一遗漏。你可以用它进行快速复习、考前突击，也可以加深概念理解。每个部分都提供英文解释并紧接中文翻译，确保双语清晰、概念准确。
1. The Accounting Equation and Double-Entry Core | 会计等式与复式记账核心
The fundamental accounting equation underpins every financial statement: Assets = Liabilities + Equity. This must always balance, reflecting the dual aspect concept where every transaction affects at least two accounts.
基本会计等式支撑着所有财务报表：资产 = 负债 + 所有者权益。该恒等式必须始终保持平衡，体现了每一笔交易至少影响两个账户的复式记账观念。
Under the double-entry system, debits must equal credits for every transaction. Assets, expenses, and drawings increase with debits; liabilities, capital, and revenue increase with credits.
在复式记账法下，每一笔交易的借方总额必须等于贷方总额。资产、费用和提款在借方增加；负债、资本和收入在贷方增加。
The expanded accounting equation incorporates profit or loss and drawings: Closing Capital = Opening Capital + Profit – Drawings (or – Loss). This is the backbone of the statement of financial position and income statement linkage.
扩展会计等式引入了利润或亏损以及提款：期末资本 = 期初资本 + 利润 – 提款（或 – 亏损）。这是财务状况表和损益表相互衔接的支柱。
2. Profitability Ratios | 盈利能力比率
Profitability ratios measure a business’s ability to generate earnings relative to sales, assets, and equity. They are crucial for assessing overall performance and margin management.
盈利能力比率衡量企业相对于销售、资产和股权创造收益的能力，是评估整体业绩与利润管理的关键指标。
Gross Profit Margin = (Gross Profit / Revenue) × 100. It reveals how efficiently a company produces its goods after deducting direct costs.
毛利率 =（毛利 / 营业收入）× 100。它揭示了企业在扣除直接成本后生产商品的效率。
Profit for the Year (Net Profit) Margin = (Profit for the Year / Revenue) × 100. This ratio shows the percentage of revenue that remains as bottom-line profit after all expenses.
年度利润率（净利润率） =（年度利润 / 营业收入）× 100。该比率显示了扣除所有费用后，最终净利润占营业收入的百分比。
Return on Capital Employed (ROCE) = (Profit before Interest and Tax / Capital Employed) × 100, where Capital Employed = Total Equity + Non-current Liabilities, or Total Assets – Current Liabilities. ROCE evaluates how effectively the business uses long-term funds to generate operating profit.
已用资本回报率（ROCE） =（息税前利润 / 已用资本）× 100，其中已用资本 = 总权益 + 非流动负债，或总资产 – 流动负债。ROCE 评估企业使用长期资金创造营业利润的效率。
3. Liquidity Ratios | 流动性比率
Liquidity ratios assess whether a firm can meet its short-term obligations as they fall due. They are essential for creditors and management to monitor cash flow health.
流动性比率衡量企业能否按时偿还到期的短期债务，对债权人和管理层监控现金流健康至关重要。
Current Ratio = Current Assets / Current Liabilities. A ratio between 1.5 and 2.0 is often considered comfortable, though it varies by industry.
流动比率 = 流动资产 / 流动负债。该比率通常在 1.5 至 2.0 之间被认为是安全的，但会因行业而异。
Quick Ratio (Acid Test) = (Current Assets – Inventories) / Current Liabilities. This stricter test excludes inventories, as they are less liquid. A ratio of 1:1 or above is generally satisfactory.
速动比率（酸性测试） =（流动资产 – 存货）/ 流动负债。这一更严格的测试排除了流动性较差的存货。通常认为 1:1 或以上的比率较为理想。
4. Efficiency and Activity Ratios | 效率与营运能力比率
Efficiency ratios indicate how well a business manages its assets and liabilities to generate sales and collect cash. They provide insight into operational effectiveness.
效率比率表明企业管理其资产和负债以创造销售和回收现金的能力，反映运营效果。
Inventory (Stock) Turnover = Cost of Sales / Average Inventory. It measures how many times inventory is sold and replaced over a period. A higher turnover suggests efficient stock management.
存货周转率 = 销售成本 / 平均存货。它衡量存货在一个期间内被销售和替换的次数。周转率越高，说明存货管理越高效。
Trade Receivables Days = (Trade Receivables / Credit Sales Revenue) × 365. This shows the average number of days it takes to collect money from credit customers.
应收账款周转天数 =（应收账款 / 赊销收入）× 365。这显示了企业向赊销客户收回账款的平均天数。
Trade Payables Days = (Trade Payables / Credit Purchases) × 365. This indicates how long the business takes to pay its suppliers. Credit purchases can be estimated if not given directly.
应付账款周转天数 =（应付账款 / 赊购额）× 365。这表明企业支付供应商货款的平均天数。如赊购额未直接给出，可进行估算。
5. Shareholder and Investment Ratios | 股东与投资比率
For limited companies, investment ratios help shareholders assess performance from an investor’s perspective. They focus on dividends, earnings per share, and market valuation.
对于有限公司，投资比率帮助股东从投资者角度评估企业表现，重点关注股利、每股收益和市场估值。
Earnings per Share (EPS) = (Profit for the Year – Preference Dividends) / Weighted Average Number of Ordinary Shares. EPS measures the profit attributable to each ordinary share.
每股收益（EPS） =（年度利润 – 优先股股利）/ 加权平均普通股股数。EPS 衡量归属于每股普通股的利润。
Dividend Cover = Profit for the Year after Interest and Preference Dividends / Total Ordinary Dividends. It shows how many times the dividend could be paid from available profits.
股利保障倍数 = 扣除利息和优先股股利后的年度利润 / 普通股股利总额。它表明企业可用利润支付股利的次数。
Dividend Yield = (Dividend per Share / Market Price per Share) × 100. This expresses the actual cash return an investor receives relative to the share’s market price.
股息率 =（每股股利 / 每股市价）× 100。它表示投资者获得的实际现金回报相对于股票市价的百分比。
6. Break-Even Analysis and Contribution | 盈亏平衡分析与边际贡献
Break-even analysis is a marginal costing technique that determines the level of sales needed to cover total costs, where profit is zero. It relies on contribution per unit.
盈亏平衡分析是边际成本法的一项技术，用于确定能够覆盖总成本、实现利润为零的销售水平，其核心是单位边际贡献。
Contribution per Unit = Selling Price per Unit – Variable Cost per Unit. Contribution is not profit; it contributes first to fixed costs, then to profit.
单位边际贡献 = 单位售价 – 单位变动成本。边际贡献并非利润；它首先用于弥补固定成本，剩余部分形成利润。
Break-Even Point (in units) = Total Fixed Costs / Contribution per Unit. This tells you exactly how many units must be sold to avoid a loss.
盈亏平衡点（单位） = 总固定成本 / 单位边际贡献。它明确告诉你必须销售多少单位才能避免亏损。
Break-Even Sales Revenue (£) = Total Fixed Costs / Contribution to Sales Ratio (C/S Ratio), where C/S Ratio = (Contribution per Unit / Selling Price per Unit) × 100. Margin of Safety (units) = Actual Sales Units – Break-Even Units.
盈亏平衡销售收入（英镑） = 总固定成本 / 边际贡献率（C/S 比率），其中 C/S 比率 =（单位边际贡献 / 单位售价）× 100。安全边际（单位） = 实际销售量 – 盈亏平衡销售量。
7. Absorption and Marginal Costing | 完全成本法与边际成本法
Costing methods affect profit measurement and inventory valuation. Absorption costing includes both variable and fixed production overheads in product cost, while marginal costing includes only variable production costs.
成本计算方法会影响利润计量和存货估值。完全成本法将变动和固定生产间接费用都计入产品成本，而边际成本法仅计入变动生产成本。
Under/Over Absorption of Overheads = Absorbed Overheads – Actual Overheads. If absorbed < actual, there is under-absorption; if absorbed > actual, over-absorption. Absorption rate = Budgeted Overheads / Budgeted Activity Level (e.g., labour hours).
间接费用的少分配或多分配 = 已分配间接费用 – 实际间接费用。如果已分配 < 实际，为少分配；已分配 > 实际，为多分配。分配率 = 预算间接费用 / 预算作业量（如人工小时）。
Reconciliation of profit between the two methods: Difference in Profit = Change in Inventory (units) × Fixed Production Cost per Unit. When inventory increases, absorption profit is higher; when inventory decreases, absorption profit is lower.
两种方法之间的利润调节：利润差异 = 存货变动量（单位）× 单位固定生产成本。当存货增加时，完全成本法利润更高；存货减少时，完全成本法利润更低。
8. Budgeting and Variance Analysis | 预算编制与差异分析
Budgets are financial plans, and variance analysis compares actual results with budgeted figures to identify discrepancies and improve control. Key variances include sales, materials, labour, and overheads.
预算是一种财务计划，差异分析通过比较实际结果与预算数字来发现偏差、加强控制。主要差异包括销售、材料、人工和间接费用差异。
Sales Volume Profit Variance = (Actual Sales Units – Budgeted Sales Units) × Standard Profit per Unit. Sales Price Variance = (Actual Price – Standard Price) × Actual Sales Quantity.
销售数量利润差异 =（实际销售数量 – 预算销售数量）× 单位标准利润。销售价格差异 =（实际价格 – 标准价格）× 实际销售数量。
Direct Material Price Variance = (Actual Price – Standard Price) × Actual Quantity Purchased. Material Usage Variance = (Actual Quantity Used – Standard Quantity for Actual Output) × Standard Price.
直接材料价格差异 =（实际价格 – 标准价格）× 实际采购数量。材料用量差异 =（实际用量 – 实际产量标准用量）× 标准价格。
Labour Rate Variance = (Actual Hourly Rate – Standard Hourly Rate) × Actual Hours Worked. Labour Efficiency Variance = (Actual Hours – Standard Hours for Actual Output) × Standard Rate.
人工工资率差异 =（实际小时工资率 – 标准小时工资率）× 实际工时。人工效率差异 =（实际工时 – 实际产量标准工时）× 标准工资率。
9. Depreciation Methods | 折旧方法
Depreciation allocates the cost of a non-current asset over its useful life. The two main methods examined by AQA are straight-line and reducing (diminishing) balance.
折旧将非流动资产的成本在其使用寿命内进行分摊。AQA 考试涉及的两种主要方法是直线法和余额递减法。
Straight-Line Depreciation = (Cost – Estimated Residual Value) / Useful Life. The same amount is charged each year, reflecting a constant consumption of economic benefits.
直线法折旧 =（成本 – 估计残值）/ 使用寿命。每年计提相同金额的折旧，反映经济利益消耗的均匀模式。
Reducing Balance Depreciation: Annual Depreciation = Net Book Value at Start of Year × Fixed Percentage. This results in higher charges in early years, aligning with assets that lose value more quickly initially.
余额递减法折旧：年折旧额 = 年初账面净值 × 固定百分比。这导致早年折旧较多，契合资产早期贬值较快的特点。
10. Incomplete Records and Control Accounts | 不完整记录与统驭账户
When double entry records are incomplete, key figures must be derived using available data. The accounting equation and margin/mark-up relationships become vital tools.
当复式记录不完整时，必须利用可用数据推导关键数字。会计等式以及毛利率和成本加成率之间的关系成为重要工具。
Mark-up = (Gross Profit / Cost of Sales) × 100. Margin = (Gross Profit / Sales) × 100. These percentages can be used to find missing figures: Sales = Cost of Sales × (1 + Mark-up%), or Cost of Sales = Sales × (1 – Margin%).
成本加成率 =（毛利 / 销售成本）× 100。毛利率 =（毛利 / 销售额）× 100。运用这些百分比可以推算缺失数字：销售额 = 销售成本 ×（1 + 加成率%），或销售成本 = 销售额 ×（1 – 毛利率%）。
Opening Capital can be derived by constructing a statement of affairs (Assets – Liabilities). Profit or loss is then computed using the capital comparison method: Profit = Closing Capital + Drawings – Capital Introduced – Opening Capital.
通过编制财务状况表（资产 – 负债）可推导出期初资本。然后使用资本比较法计算利润或亏损：利润 = 期末资本 + 提款 – 新增资本投入 – 期初资本。
Sales ledger control account and purchase ledger control account reconcile total trade receivables and payables respectively. The reconciliation formulas: Closing Balance = Opening Balance + Credit Sales – Receipts – Discounts Allowed – Bad Debts (adjustments).
销售分类账统驭账户和采购分类账统驭账户分别调节应收账款和应付账款总额。调节公式：期末余额 = 期初余额 + 赊销额 – 收款 – 销售折扣 – 坏账（并作相应调整）。
11. Accruals, Prepayments, and Adjustments | 应计、预付与调整分录
The accruals concept requires that expenses and revenues are recognised in the period to which they relate, regardless of cash flow. Adjustments ensure the financial statements reflect the true financial performance.
应计概念要求费用和收入在相关期间予以确认，而不论现金收付何时发生。调整分录确保财务报表反映真实的财务业绩。
Closing Accrual: Expense charged to Income Statement = Amount Paid + Closing Accrual – Opening Accrual. Prepayment: Expense charged = Amount Paid + Opening Prepayment – Closing Prepayment. These adjustments affect both the income statement and the statement of financial position.
期末应计：计入损益表的费用 = 已付金额 + 期末应计 – 期初应计。预付：计入费用 = 已付金额 + 期初预付 – 期末预付。这些调整同时影响损益表和财务状况表。
Irrecoverable debts and allowance for doubtful debts are critical. Bad debts expense = Irrecoverable debts written off + Increase in allowance (or – Decrease). The allowance is calculated as a percentage of trade receivables after writing off bad debts.
坏账和坏账准备至关重要。坏账费用 = 注销的坏账 + 坏账准备的增加额（或 – 减少额）。坏账准备按扣除坏账后的应收账款的一定百分比计算。
12. Investment Appraisal Techniques | 投资评估技术
AQA requires calculation and interpretation of three main investment appraisal methods: Payback Period, Average Rate of Return (ARR), and Net Present Value (NPV). Each provides a different lens on project viability.
AQA 要求计算并解读三种主要的投资评估方法：回收期法、平均回报率法（ARR）和净现值法（NPV）。每种方法都为项目可行性提供了不同的视角。
Payback Period = Point in time when cumulative cash inflows equal initial investment. If cash flows are uneven, it is calculated precisely by interpolation. It measures risk and liquidity but ignores time value of money.
回收期 = 累计现金流入等于初始投资的时间点。如果现金流不均匀，需通过插值法精确计算。它衡量风险和流动性，但忽略了货币的时间价值。
Average Rate of Return (ARR) = (Average Annual Profit / Average Investment) × 100, where Average Investment = (Initial Cost + Residual Value) / 2. ARR uses accounting profit, not cash flow, and is compared with the company’s target rate.
平均回报率（ARR） =（平均年利润 / 平均投资额）× 100，其中平均投资额 =（初始成本 + 残值）/ 2。ARR 使用的是会计利润而非现金流，并与公司目标收益率进行比较。
Net Present Value (NPV) = Sum of Present Values of Future Net Cash Flows – Initial Investment. Each future cash flow is discounted using: PV = Cash Flow × 1/(1 + r)ⁿ, where r = discount rate and n = year. A positive NPV indicates the project adds value.
净现值（NPV） = 未来净现金流量的现值总和 – 初始投资。每笔未来现金流按以下公式折现：现值 = 现金流 × 1/(1 + r)ⁿ，其中 r = 折现率，n = 年份。正值 NPV 表明项目增加企业价值。
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