📚 A-Level Eduqas Accounting: Formula & Theorem Quick Reference Handbook | A-Level Eduqas 会计：公式定理速查手册
This comprehensive quick reference handbook compiles all essential formulas, ratios, and theorems required for the A-Level Eduqas Accounting syllabus. Master these key calculations for both financial and management accounting to excel in your exams.
这本全面的速查手册汇集了A-Level Eduqas会计教学大纲所必需的所有基本公式、比率和定理。掌握这些涵盖财务会计与管理会计的关键计算方法，助你在考试中取得优异成绩。
1. Profitability Ratios | 盈利能力比率
Gross Profit Margin = (Gross Profit ÷ Revenue) × 100%
The gross profit margin expresses the percentage of sales revenue remaining after deducting the direct cost of goods sold. It is a primary indicator of how efficiently a business manages its production or purchasing costs.
毛利率表示扣除了商品销售的直接成本之后剩余的销售收入百分比。它是衡量企业管理生产或采购成本效率的首要指标。
Operating Profit Margin = (Operating Profit ÷ Revenue) × 100%
Operating profit margin reveals the proportion of revenue left after paying for both cost of sales and operating expenses. It reflects the core trading profitability before interest and tax.
营业利润率揭示了在支付了销售成本和营业费用之后剩余的收入比例。它反映了企业未计利息和税项前的核心贸易盈利能力。
Return on Capital Employed (ROCE) = (Operating Profit ÷ Capital Employed) × 100%
ROCE measures the return generated from the long-term funds invested in the business. Capital employed is typically calculated as total assets minus current liabilities, or as shareholders’ equity plus non-current liabilities.
已用资本回报率衡量从投入企业的长期资金中产生的回报。已用资本通常按总资产减去流动负债计算，或按股东权益加非流动负债计算。
Net Profit Margin = (Net Profit before or after tax ÷ Revenue) × 100%
This ratio shows the final percentage of revenue that turns into profit after all expenses. Using profit before tax removes the distortion of varying tax rates.
该比率显示了在扣除所有费用后最终转化为利润的收入百分比。使用税前利润可以消除不同税率造成的扭曲。
2. Liquidity Ratios | 流动性比率
Current Ratio = Current Assets ÷ Current Liabilities
The current ratio assesses a firm’s ability to meet its short-term obligations with its short-term assets. A result between 1.5 and 2.0 is often considered satisfactory, though this varies by industry.
流动比率评估企业用短期资产偿还短期债务的能力。结果在1.5至2.0之间通常被认为是令人满意的，尽管这因行业而异。
Acid Test (Quick Ratio) = (Current Assets – Inventory) ÷ Current Liabilities
The acid test ratio removes inventory, the least liquid current asset, from the calculation. This provides a stricter measure of immediate liquidity, with a norm of around 1:1.
速动比率在计算中剔除了流动性最差的存货这项流动资产。这提供了对即时流动性的更严格衡量，通常以1:1左右为基准。
3. Efficiency Ratios | 效率比率
Inventory Turnover (times) = Cost of Sales ÷ Average Inventory
Inventory turnover indicates how many times inventory is sold and replaced during a period. A higher turnover suggests efficient stock management, while a low turnover might signal overstocking.
存货周转率表示在一个时期内存货被销售和更换的次数。较高的周转率表明存货管理效率高，而较低的周转率可能预示存货积压。
Inventory Holding Period (days) = (Average Inventory ÷ Cost of Sales) × 365
This expresses inventory turnover in days, showing the average length of time goods are held before being sold.
该比率以天数表达存货周转情况，显示商品在售出前平均持有的时间长度。
Trade Receivable Days = (Trade Receivables ÷ Credit Sales) × 365
This measures the average number of days customers take to settle their debts. An increase suggests deteriorating credit control or more generous terms.
该指标衡量客户平均需要多少天偿还债务。增加表明信用控制恶化或提供了更宽松的条款。
Trade Payable Days = (Trade Payables ÷ Credit Purchases) × 365
Trade payable days reflect how long the business takes to pay its suppliers. Stretching this period conserves cash but may damage supplier relationships.
应付账款天数反映了企业需要多长时间支付供应商货款。延长该期限能保留现金，但可能损害供应商关系。
Asset Turnover = Revenue ÷ Net Assets
Asset turnover evaluates how effectively a business uses its total net assets to generate sales. A higher ratio indicates greater efficiency.
资产周转率评估企业利用其总净资产创收的效率。比率越高，效率越高。
4. Gearing and Investment Ratios | 杠杆与投资比率
Gearing Ratio = (Non-current Liabilities ÷ Capital Employed) × 100%
Or using debt to equity: (Non-current Liabilities ÷ Total Equity) × 100%. Gearing measures the proportion of a firm’s long-term funding that comes from debt. Higher gearing implies greater financial risk but may enhance returns.
或使用债务权益比：(非流动负债 ÷ 总权益) × 100%。杠杆比率衡量企业长期资金中来自债务的比例。较高的杠杆意味着更大的财务风险，但可能提高回报。
Interest Cover = Operating Profit ÷ Finance Cost
Interest cover shows how many times a company can pay its finance charges out of operating profit. A low figure, especially below 2, raises concerns about the firm’s ability to service debt.
利息保障倍数表明公司可以用营业利润支付其融资费用的倍数。较低的数值，尤其是低于2倍，会引发对公司偿债能力的担忧。
Earnings per Share (EPS) = Profit after Tax ÷ Number of Ordinary Shares
EPS measures the profit attributable to each ordinary share. It is a key determinant of share value and is widely used by investors.
每股收益衡量归属于每一普通股的利润。它是决定股票价值的关键因素，被投资者广泛使用。
Dividend Yield = (Dividend per Share ÷ Market Price per Share) × 100%
Dividend yield expresses the annual dividend return as a percentage of the current share price. It helps investors compare income returns across different shares.
股息率将年度股息回报表达为当前股价的百分比。它有助于投资者比较不同股票的收益回报。
Price/Earnings (P/E) Ratio = Market Price per Share ÷ Earnings per Share
The P/E ratio indicates market confidence. A high P/E suggests investors expect future growth, while a low P/E may imply undervaluation or poor prospects.
市盈率反映了市场信心。高市盈率表明投资者预期未来增长，低市盈率可能意味着股价被低估或前景不佳。
5. Marginal and Absorption Costing | 边际成本与吸收成本
Contribution per Unit = Selling Price per Unit – Variable Cost per Unit
Contribution represents the amount each unit sold contributes towards covering fixed costs and generating profit. This concept is central to decision-making under marginal costing.
边际贡献代表每售出一单位产品对覆盖固定成本和创造利润的贡献额。这一概念是边际成本法下决策的核心。
Total Contribution = Sales Revenue – Total Variable Costs
Once total contribution is calculated, profit is found by subtracting total fixed costs: Profit = Total Contribution – Total Fixed Costs.
一旦计算出总边际贡献，利润就可以通过减去总固定成本得出：利润 = 总边际贡献 – 总固定成本。
Overhead Absorption Rate (OAR) = Budgeted Overheads ÷ Budgeted Activity Level
In absorption costing, fixed production overheads are absorbed into product costs using a predetermined rate, typically based on labour hours, machine hours, or units.
在吸收成本法中，固定生产间接费用通过预先确定的分配率计入产品成本，该分配率通常基于人工小时、机器小时或产量。
Profit Difference = (Change in Inventory) × OAR per Unit
When inventory levels increase, absorption costing profit exceeds marginal costing profit by the amount of fixed overhead carried forward in closing stock. The opposite occurs when inventory decreases.
当存货水平增加时，吸收成本法利润比边际成本法利润多出结转至期末存货的固定间接费用部分。当存货减少时情况相反。
6. Break-Even Analysis | 盈亏平衡分析
Break-Even Point (units) = Fixed Costs ÷ Contribution per Unit
The break-even point represents the number of units that must be sold for total revenue to equal total costs, resulting in zero profit or loss.
盈亏平衡点代表必须销售的单位数量，以使总收入等于总成本，实现利润为零。
Break-Even Point (sales value) = Fixed Costs ÷ (Contribution to Sales Ratio)
Where C/S Ratio = Contribution per Unit ÷ Selling Price per Unit. This gives the revenue figure needed to break even.
其中 C/S 比率 = 单位边际贡献 ÷ 单位售价。这样得出的就是达到盈亏平衡所需的销售收入数字。
Margin of Safety = Actual Sales – Break-Even Sales
Margin of safety shows how much sales can fall before the business incurs a loss. It may be expressed in units, revenue, or as a percentage: (Margin of Safety ÷ Actual Sales) × 100%.
安全边际显示了在企业遭受亏损之前销售额可以下降的幅度。它可以用单位、收入或百分比表示：(安全边际 ÷ 实际销售额) × 100%。
Units for Target Profit = (Fixed Costs + Target Profit) ÷ Contribution per Unit
This formula calculates the sales volume required to achieve a specific level of profit, rather than merely breaking even.
该公式计算为实现特定利润水平所需的销售量，而非仅仅达到盈亏平衡。
7. Variance Analysis | 差异分析
Material Price Variance = (Standard Price – Actual Price) × Actual Quantity Purchased
A favourable variance occurs when actual price is less than standard price. This variance isolates the effect of paying a different price per unit of material.
当实际价格低于标准价格时会产生有利差异。该差异分离了因支付不同材料单价所造成的影响。
Material Usage Variance = (Standard Quantity for Actual Output – Actual Quantity Used) × Standard Price
This variance measures whether more or less material was used than should have been, given the output achieved. It is valued at the standard price to remove price effects.
该差异衡量在给定产出的情况下，材料用量是高于还是低于应有消耗。它以标准价格估值，以消除价格因素的影响。
Labour Rate Variance = (Standard Rate – Actual Rate) × Actual Hours Worked
It reflects the impact of paying a different hourly rate than expected. A negative (adverse) variance means actual pay rates were higher.
它反映了支付的小时工资与预期不同的影响。负的（不利）差异意味着实际工资率更高。
Labour Efficiency Variance = (Standard Hours for Actual Output – Actual Hours) × Standard Rate
This shows how efficiently the workforce used its time relative to the standard time allowed for the output. It is a key productivity measure.
该差异显示了相对于产出允许的标准时间，劳动力使用时间的效率如何。这是一项关键的劳动生产率指标。
Sales Price Variance = (Actual Price – Standard Price) × Actual Sales Volume
This captures the effect on profit of selling goods at a price different from the budgeted standard price.
这反映了以不同于预算标准价格的价格销售商品对利润的影响。
Sales Volume Variance = (Actual Volume – Budgeted Volume) × Standard Contribution per Unit
Under marginal costing, the sales volume variance uses standard contribution. Under absorption costing, standard profit per unit is used.
在边际成本法下，销量差异使用标准边际贡献。在吸收成本法下，则使用单位标准利润。
8. Investment Appraisal | 投资评估
Payback Period = Time to recover initial investment from net cash inflows
When annual cash flows are uniform, Payback = Initial Investment ÷ Annual Cash Flow. Otherwise, it is found by cumulating until the initial outlay is reached. This method ignores the time value of money.
当年度现金流均匀时，回收期 = 初始投资 ÷ 年度现金流。否则，通过累积直至达到初始支出来得出。该方法忽略了货币时间价值。
Accounting Rate of Return (ARR) = (Average Annual Profit ÷ Initial or Average Investment) × 100%
Average annual profit is the total operating profit over the project’s life divided by the number of years. The denominator varies; check the specific exam requirement.
平均年度利润是项目存续期内总营业利润除以年数。分母有多种形式，需依考试具体要求而定。
Net Present Value (NPV) = Σ [Cash inflow in year t ÷ (1 + r)^t] – Initial Investment
NPV discounts all future cash flows at a cost of capital (r) and deducts the initial cost. A positive NPV indicates the project is expected to increase shareholder wealth.
净现值按照资本成本 (r) 将未来所有现金流贴现并扣除初始成本。正的净现值表明该项目预期会增加股东财富。
Discount Factor = 1 ÷ (1 + r)^n
This factor is multiplied by the cash flow for each year. It can be read from present value tables or calculated to several decimal places.
该系数与每年的现金流相乘。它可以从现值表中查得或计算到小数点后几位。
Internal Rate of Return (IRR) Approximation = L + [NPV at L ÷ (NPV at L – NPV at H)] × (H – L)
Where L is the lower discount rate giving a positive NPV, and H is the higher rate giving a negative NPV. IRR is the discount rate that makes NPV equal to zero.
其中 L 是产生正 NPV 的较低折现率，H 是产生负 NPV 的较高折现率。内部收益率是使 NPV 等于零的折现率。
9. Cash Flow Statement Elements | 现金流量表要素
In constructing a statement of cash flows using the indirect method, operating activities often start with operating profit and adjust for non-cash items and changes in working capital.
在运用间接法编制现金流量表时，经营活动部分通常从营业利润开始，并对非现金项目和营运资本的变化进行调整。
Cash Generated from Operations = Operating Profit + Depreciation – Increase in Trade Receivables – Increase in Inventory + Increase in Trade Payables
After deducting interest and tax paid, the net cash from operating activities is determined. Cash flows from investing and financing activities are then presented to arrive at the net change in cash.
扣除已付利息和税款后，可确定经营活动净现金。然后再列报投资和融资活动现金流，得出现金净变动。
Net Cash Flow = Cash Inflows – Cash Outflows for the period
This overall figure is reconciled to the opening and closing cash and cash equivalents balances shown on the statement of financial position.
这一总数字与财务状况表上列示的期初和期末现金及现金等价物余额进行调节。
10. Inventory Valuation and Cost Theorems | 存货计价与成本定理
First-In, First-Out (FIFO)
Under FIFO, the earliest purchased inventory is assumed to be sold first. Closing inventory therefore consists of the most recent costs, which better approximates current replacement value.
在先进先出法下，假设最早购买的存货被最先售出。因此，期末存货由最近的购货成本构成，能更好地接近当前重置价值。
Weighted Average Cost (AVCO) = Total Cost of Goods Available for Sale ÷ Total Units Available
AVCO smooths out price fluctuations by applying the same average unit cost to both cost of sales and closing inventory. The average is recalculated after each new purchase or periodically.
加权平均法通过对销售成本和期末存货应用相同的平均单位成本来平滑价格波动。每次新的采购后或定期重新计算平均成本。
Lower of Cost and Net Realisable Value (NRV)
According to IAS 2, inventory must be valued at the lower of cost and net realisable value. NRV is the estimated selling price less any costs to complete and sell. This ensures assets are not overstated.
根据《国际会计准则第2号》，存货必须按成本与可变现净值孰低进行计量。可变现净值是估计售价减去完工和销售所需成本。这确保了资产不被高估。
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