📚 AS CAIE Accounting: Essential Formulas & Concepts Quick Reference Handbook | AS CAIE 会计：公式定理速查手册
This quick reference handbook brings together the most important formulas, ratios, and accounting concepts prescribed by the CAIE AS Level Accounting syllabus (9706). Use it as a daily revision tool to reinforce your understanding of core topics before the examination. Every entry is explained in clear English and Chinese to support bilingual learners.
本速查手册汇总了 CAIE AS 会计大纲 (9706) 要求掌握的所有重要公式、比率和会计概念。它可以作为日常复习工具，帮助你在考前巩固核心知识点。每个条目均配有清晰的中英文解释，适合双语学习者使用。
1. The Accounting Equation & Double-Entry | 会计等式与复式记账
Assets = Liabilities + Equity (Capital). This fundamental equation must always remain in balance after every transaction. It forms the basis of the statement of financial position and double-entry bookkeeping.
资产 = 负债 + 所有者权益（资本）。这一基本等式在每笔交易后都必须保持平衡。它是资产负债表和复式记账法的基础。
In double-entry bookkeeping, every financial transaction has a dual effect: total debits must equal total credits. Increases in assets and expenses are recorded as debits, while increases in liabilities, equity, and income are recorded as credits.
在复式记账法中，每笔交易都有双重影响：借方总额必须等于贷方总额。资产和费用的增加记在借方，负债、所有者权益和收入的增加记在贷方。
2. Income Statement Structure | 利润表结构
Gross Profit = Revenue – Cost of Sales. Revenue is recognised when goods or services are delivered, while cost of sales includes opening inventory, purchases, carriage inwards, less closing inventory.
毛利 = 收入 – 销售成本。收入在商品或服务交付时确认，销售成本包括期初存货、购货、进货运费，减去期末存货。
Net Profit = Gross Profit + Other Income – Expenses. Other income may include discounts received, commission receivable, or rental income. Expenses cover items such as wages, rent, insurance, and depreciation.
净利润 = 毛利 + 其他收入 – 费用。其他收入可包含购货折扣、应收佣金或租金收入。费用包括工资、租金、保险费和折旧等项目。
The income statement reports financial performance over a period. It is prepared on an accruals basis, meaning income and expenses are matched to the period in which they are earned or incurred, not when cash is received or paid.
利润表报告特定期间的财务业绩。它基于权责发生制编制，即收入和费用按其赚取或发生的期间确认，而非按现金收付确认。
3. Statement of Financial Position Structure | 资产负债表结构
The statement of financial position shows the assets, liabilities, and equity of a business at a specific date. Non-current assets appear first, followed by current assets. Liabilities are split between current and non-current.
资产负债表列示企业在特定日期的资产、负债和所有者权益。非流动资产排在最前面，然后是流动资产。负债分为流动负债和非流动负债。
Net Assets = Total Assets – Total Liabilities. This equals the total equity of the business, which includes capital introduced, retained earnings, and any reserves.
净资产 = 总资产 – 总负债。这等于企业的所有者权益总额，包括投入资本、留存收益以及各项准备金。
A key check: Total Equity = Opening Capital + Net Profit + Additional Capital – Drawings. Any discrepancy must be investigated, as it indicates errors or omissions in the ledger accounts.
关键核对公式：期末所有者权益 = 期初资本 + 净利润 + 追加资本 – 提款。任何差异都必须调查，因为它表明分类账存在错误或遗漏。
4. Profitability Ratios | 盈利率比率
Gross Profit Margin = (Gross Profit ÷ Revenue) × 100%. This ratio shows the percentage of revenue remaining after deducting the direct costs of goods sold. A declining margin may signal rising purchase costs or discounting pressure.
毛利率 = (毛利 ÷ 收入) × 100%。该比率反映扣除已售商品直接成本后剩余收入的百分比。毛利率下滑可能意味着采购成本上升或面临打折压力。
Net Profit Margin = (Net Profit ÷ Revenue) × 100%. It measures the overall profitability after all operating expenses, other income, and finance costs. A lower net margin often indicates poor expense control.
净利润率 = (净利润 ÷ 收入) × 100%。它衡量扣除所有经营费用、其他收入和融资成本后的综合盈利能力。净利润率降低往往表明费用控制不佳。
Return on Capital Employed (ROCE) = (Profit from Operations ÷ Capital Employed) × 100%. Capital employed is usually calculated as total assets minus current liabilities, or as equity plus non-current liabilities. ROCE evaluates how efficiently a business uses its long-term funding to generate operating profit.
资本运用回报率 (ROCE) = (经营利润 ÷ 已用资本) × 100%。已用资本通常按总资产减去流动负债计算，或按所有者权益加非流动负债计算。ROCE 评估企业利用长期资金产生经营利润的效率。
5. Liquidity Ratios | 流动性比率
Current Ratio = Current Assets ÷ Current Liabilities. Expressed as a ratio (e.g., 1.8:1), it shows the ability to meet short-term obligations from current assets. A ratio below 1 suggests potential liquidity problems.
流动比率 = 流动资产 ÷ 流动负债。该比率以比例形式表示（例如 1.8:1），反映企业用流动资产偿还短期债务的能力。比率低于 1 表明可能存在流动性问题。
Acid Test Ratio (Quick Ratio) = (Current Assets – Inventories) ÷ Current Liabilities. Inventories are excluded because they are the least liquid current asset. This ratio provides a more stringent test of immediate liquidity.
酸性测试比率（速动比率）= (流动资产 – 存货) ÷ 流动负债。存货因流动性最差而被排除。该比率能更严格地检验即时偿付能力。
6. Efficiency Ratios | 效率比率
Inventory Turnover = Cost of Sales ÷ Average Inventory. If only closing inventory is available, use closing inventory. The result is the number of times inventory is sold and replaced during the period. A high turnover suggests efficient stock management, but may also indicate stock-outs.
存货周转率 = 销售成本 ÷ 平均存货。如果只有期末存货数据，可使用期末存货。该结果表示一定时期内存货售出并重置的次数。周转率高表明存货管理高效，但也可能意味着缺货。
Trade Receivables Turnover (Debtors’ Turnover) = Credit Sales ÷ Average Trade Receivables. This ratio measures how quickly customers pay. A lower turnover may indicate poor credit control or collection problems.
应收账款周转率 = 赊销收入 ÷ 平均应收账款。该比率衡量客户付款速度。周转率下降可能表明信用控制或收款存在问题。
Trade Payables Turnover (Creditors’ Turnover) = Credit Purchases ÷ Average Trade Payables. It shows how long a business takes to pay its suppliers. A lower turnover may suggest cash flow difficulties, while a very high turnover could mean the business is not taking advantage of credit terms.
应付账款周转率 = 赊购额 ÷ 平均应付账款。该比率显示企业支付供应商款项所需的时间。周转率较低可能意味着现金流困难，非常高则可能表明企业未充分利用信用条件。
7. Depreciation Methods | 折旧方法
Depreciation allocates the cost of a non-current asset over its useful life. It applies the accruals concept by matching the asset’s cost to the revenue it generates.
折旧将非流动资产的成本分摊至其使用寿命。它遵循权责发生制概念，将资产成本与其产生的收入相配比。
Straight-Line Method: annual depreciation charge = (Cost – Residual Value) ÷ Useful Life. The expense is the same each year, making it simple and widely used for assets that provide equal benefit over time.
直线法：年折旧费用 = (成本 – 残值) ÷ 使用寿命。每年费用相同，简单且广泛应用于随时间提供均等效益的资产。
Reducing Balance Method: annual depreciation charge = Net Book Value × Depreciation Rate (%). The rate is often a fixed percentage, and the charge reduces each year as the book value falls. This method matches higher depreciation to earlier years when the asset is more productive.
余额递减法：年折旧费用 = 账面净值 × 折旧率 (%)。折旧率通常为固定百分比，折旧费用随账面净值降低而逐年递减。该方法将较高折旧额与资产生产力较高的早期年份相配比。
For the calculation of net book value: NBV = Original Cost – Accumulated Depreciation (to date). Under reducing balance, the residual value is not deducted from cost before applying the rate, but depreciation stops once NBV reaches residual value.
账面净值计算公式：账面净值 = 原始成本 – 累计折旧（至当日）。在余额递减法下，应用折旧率前不从成本中扣除残值，但一旦账面净值降至残值即停止计提折旧。
8. Inventory Valuation Methods | 存货估值方法
FIFO (First In, First Out): the earliest purchased inventory is assumed to be sold first. During rising prices, closing inventory is valued at more recent higher costs, leading to a higher reported profit and inventory value.
先进先出法 (FIFO)：假定最早购入的存货最先售出。在物价上涨期间，期末存货按较近期较高的成本估值，导致利润和存货价值被高估。
AVCO (Average Cost): each time new inventory is purchased, a new weighted average cost per unit is calculated. Both cost of sales and closing inventory are valued using this average, smoothing out price fluctuations.
加权平均成本法 (AVCO)：每次购入新存货时，计算新的加权平均单位成本。销售成本和期末存货均按该平均成本估值，从而平滑价格波动。
Under the prudence concept, inventory must be valued at the lower of cost and net realisable value (NRV). If NRV falls below cost, inventory is written down, and the loss is charged to the income statement.
根据谨慎性原则，存货必须按成本与可变现净值 (NRV) 孰低计量。如果 NRV 低于成本，存货应减记，损失计入利润表。
9. Irrecoverable Debts & Provisions for Doubtful Debts | 坏账与坏账准备
An irrecoverable debt is written off directly: Debit: Irrecoverable Debts Expense ; Credit: Trade Receivables. This removes the receivable from the statement of financial position.
坏账直接注销：借：坏账费用；贷：应收账款。这将应收款项从资产负债表中移除。
A provision for doubtful debts is an estimate of receivables that may not be collected. It is created as a credit balance and adjusted each year. Increase in provision = New Provision Required – Old Provision. The increase is debited to the income statement as an expense; a decrease is credited as income.
坏账准备是对可能无法收回的应收款项的估计。它作为贷方余额设立，每年进行调整。准备增加额 = 新所需准备 – 原有准备。增加额借记利润表作为费用；减少额则贷记为收益。
The double entry for creating or increasing a provision is: Debit: Income Statement (Doubtful Debts Expense) ; Credit: Provision for Doubtful Debts. In the statement of financial position, trade receivables are shown net of the provision.
建立或增加准备的分录为：借：利润表（坏账费用）；贷：坏账准备。在资产负债表中，应收账款以减去准备后的净值列示。
10. Key Accounting Principles | 主要会计原则
Going Concern: financial statements are prepared on the assumption that the business will continue operating in the foreseeable future. If not, assets may need to be valued at break-up value.
持续经营：财务报表基于企业将在可预见未来持续经营的假设编制。若非如此，资产可能需要按清算价值估价。
Accruals (Matching) Concept: income and expenses are recorded in the period they are earned or incurred, regardless of when cash is received or paid. This requires adjustments like accruals and prepayments.
权责发生制（配比概念）：收入和费用按其赚取或发生的期间记录，而非按现金收付记录。这需要应计和预付款等调整。
Consistency: the same accounting treatment must be applied to similar items from one period to the next. Changes are permitted only if they improve relevance or reliability and are disclosed.
一致性：相同项目在不同期间必须采用相同的会计处理方法。只有在能提高相关性或可靠性并予以披露的情况下，才允许变更。
Prudence: profits should not be anticipated, but all foreseeable losses must be provided for. This underlies inventory valuation at lower of cost and NRV and provisions for doubtful debts.
谨慎性：不应预计利润，但所有可预见的损失都必须计提准备。这构成了存货按成本与 NRV 孰低计量以及坏账准备的基础。
Historical Cost: assets are initially recorded at their original purchase cost. This provides objectivity and verifiability, though it may become less relevant over time due to inflation.
历史成本：资产最初按其原始购买成本记录。这提供了客观性和可验证性，尽管随着时间的推移，通货膨胀可能使其相关性降低。
Business Entity: the business is treated as separate from its owners. Only business transactions are recorded in the accounts, keeping personal dealings excluded.
企业主体：企业被视为与其所有者分离的独立实体。只有企业交易才记录入账，个人交易予以排除。
Materiality: information is material if its omission or misstatement could influence the economic decisions of users. Trivial items may be treated in the most expedient way, even if not fully in line with strict accounting theory.
重要性：如果某项信息的遗漏或错报可能影响使用者的经济决策，则该信息是重要的。对于不重要的项目，可采用最简便的方式处理，即使不完全符合严格的会计理论。
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