📚 AS CCEA Accounting Formula & Theorem Quick Reference Handbook | AS CCEA 会计公式定理速查手册
This handbook consolidates the essential formulas, theorems and key concepts required for the CCEA AS Accounting syllabus. Use it as a quick-reference tool to reinforce your understanding of core principles, from the accounting equation to profitability and liquidity ratios. Each topic is presented in a concise, bilingual format, making revision straightforward and efficient.
本手册汇总了 CCEA AS 会计考试所需的核心公式、定理和关键概念。你可以将它作为快速查阅工具，帮助巩固从会计基本等式到盈利能力与流动性比率等核心原则。每个主题均以简洁的中英双语对照形式呈现，让复习变得直接而高效。
1. The Accounting Equation | 会计基本等式
The fundamental accounting equation states: Assets = Liabilities + Equity. This equation must always balance after every transaction. Assets are resources controlled by the business, liabilities are present obligations, and equity represents the owner’s residual interest.
基本会计等式为：资产 = 负债 + 所有者权益。每一笔交易发生后，该等式都必须保持平衡。资产是企业所控制的资源，负债是现时义务，所有者权益代表业主的剩余权益。
From the equation we derive the expanded form: Assets = Liabilities + Capital + (Income – Expenses – Drawings). This reflects how profit and withdrawals affect equity.
由此可推导出扩展形式：资产 = 负债 + 资本 + (收入 – 费用 – 提款)。这反映了利润和提款如何影响所有者权益。
2. Double-Entry Bookkeeping Rules | 复式记账规则
Every transaction is recorded in at least two accounts: a debit entry in one account and a credit entry in another. The total debits must always equal the total credits. The recording rule follows the accounting equation: increases in assets and expenses are debited; increases in liabilities, capital and revenue are credited.
每一笔交易都至少被记录在两个账户中：一个账户借记，另一个账户贷记。借方总额必须始终等于贷方总额。记账规则依据会计等式：资产和费用的增加记在借方；负债、资本和收入的增加记在贷方。
A useful mnemonic is DEAD CLIC: Debits increase Expenses, Assets, Drawings; Credits increase Liabilities, Income, Capital.
实用的记忆口诀是DEAD CLIC：借记增加费用（Expenses）、资产（Assets）、提款（Drawings）；贷记增加负债（Liabilities）、收入（Income）、资本（Capital）。
3. Trial Balance and Errors | 试算平衡表与错误类型
A trial balance lists all ledger account balances at a particular date, with debit and credit columns. If total debits equal total credits, the trial balance is said to ‘balance’. However, a balanced trial balance does not guarantee that no errors have occurred.
试算平衡表列示了某一特定日期的所有分类账账户余额，分为借方栏和贷方栏。如果借方总额等于贷方总额，则称试算表“平衡”。但试算平衡并不保证没有错误发生。
Errors not revealed by a trial balance include: errors of omission, commission, principle, original entry, compensating errors, and complete reversal of entries. Errors that do affect the balancing are those causing unequal debits and credits, such as a single-sided entry or transposition error.
不导致试算表不平衡的错误包括：遗漏错误、过账错误、原则错误、原始分录错误、抵销错误以及完全颠倒分录。会导致不平衡的错误则是那些使借贷双方金额不相等的错误，如单边记录或数字错位。
4. Depreciation Methods | 折旧方法
Depreciation allocates the cost of a non-current asset over its useful life. The two main methods are straight-line and reducing balance.
折旧将非流动资产的成本在其使用寿命内进行分摊。两种主要方法是直线法和余额递减法。
Straight-line formula:
Annual depreciation = (Cost – Residual value) / Useful life
直线法公式：
年折旧额 = (成本 – 残值) / 使用寿命
Reducing balance formula:
Annual depreciation = Net book value at start of year × Depreciation rate (%)
余额递减法公式：
年折旧额 = 年初账面净值 × 折旧率 (%)
Straight-line depreciation charges the same amount each year, while reducing balance charges a decreasing amount over time. The choice of method should reflect the asset’s pattern of use.
直线法每年计提相同金额的折旧，而余额递减法的折旧额逐年递减。选择哪种方法应当反映资产的使用模式。
5. Inventory Valuation Methods | 存货计价方法
When inventory items are purchased at different prices, cost flow assumptions are used to assign costs to issues and closing inventory. The three common methods are FIFO (First In, First Out), LIFO (Last In, First Out) and AVCO (Weighted Average Cost). Note that LIFO is not permitted under IFRS but may appear in CCEA assessments for comparison.
当存货以不同价格购入时，需要采用成本流动假设来确定发出存货和期末存货的成本。三种常见方法是先进先出法 (FIFO)、后进先出法 (LIFO) 和加权平均法 (AVCO)。注意，国际财务报告准则不允许采用后进先出法，但 CCEA 考试中可能用于对比。
FIFO assumes the oldest inventory is sold first; closing inventory reflects the most recent costs. LIFO assumes the newest inventory is sold first; closing inventory reflects the oldest costs. AVCO calculates a weighted average cost per unit after each purchase or at period end.
先进先出法假设最早购入的存货最先售出，期末存货反映最新成本。后进先出法假设最新购入的存货最先售出，期末存货反映最早成本。加权平均法在每次购入后或期末计算每单位存货的加权平均成本。
AVCO = Total cost of goods available for sale / Total units available for sale
加权平均成本 = 可供销售商品总成本 / 可供销售商品总数量
6. Bad Debts and Provision for Doubtful Debts | 坏账与坏账准备
A bad debt is a trade receivable that is confirmed uncollectable and is written off as an expense. A provision for doubtful debts is an estimate of future uncollectable receivables, created to apply the prudence concept.
坏账是指已确认无法收回的应收账款，作为费用冲销。坏账准备是对未来可能无法收回的应收账款的估计，基于谨慎性原则而设立。
The provision can be based on a percentage of trade receivables or specific identification. An increase in the provision is charged to the income statement; a decrease is credited as income.
坏账准备可以按应收账款的一定比例计提或针对特定客户识别。坏账准备的增加额计入利润表作为费用；减少额作为收益记入贷方。
Statement of Financial Position presentation: Trade receivables – Provision for doubtful debts = Net trade receivables
财务状况表列示：应收账款 – 坏账准备 = 应收账款净额
7. Financial Statements Formats | 财务报表格式
Under CCEA AS, you should be able to prepare an Income Statement and a Statement of Financial Position for sole traders. Mastering the layout is essential for exam success.
在 CCEA AS 考试中，你应能为个体工商户编制利润表和财务状况表。熟练掌握报表格式是考试成功的关键。
Income Statement (Key elements):
利润表（关键要素）：
- Revenue (Sales) – Sales returns = Net sales
- 营业收入 – 销售退回 = 销售净额
- Net sales – Cost of goods sold = Gross profit
- 销售净额 – 销售成本 = 毛利润
- Gross profit + Other income – Expenses = Net profit
- 毛利润 + 其他收入 – 费用 = 净利润
Statement of Financial Position (Key elements):
财务状况表（关键要素）：
- Non-current assets at net book value
- 按账面净值列示的非流动资产
- Current assets (inventories, trade receivables, cash)
- 流动资产（存货、应收账款、现金）
- Current liabilities (trade payables, bank overdraft)
- 流动负债（应付账款、银行透支）
- Non-current liabilities (long-term loans)
- 非流动负债（长期借款）
- Equity (Capital + Net profit – Drawings)
- 所有者权益（资本 + 净利润 – 提款）
8. Profitability Ratios | 盈利能力比率
Profitability ratios measure how effectively a business generates profit from its resources.
盈利能力比率用于衡量企业利用资源创造利润的效率。
Gross Profit Margin = (Gross Profit / Revenue) × 100%
毛利率 = (毛利润 / 营业收入) × 100%
Net Profit Margin = (Net Profit before interest / Revenue) × 100%
净利率 = (息前净利润 / 营业收入) × 100%
Return on Capital Employed (ROCE) = (Net Profit before interest / Capital Employed) × 100%
运用资本回报率 (ROCE) = (息前净利润 / 运用资本) × 100%
Capital employed is often calculated as Total assets – Current liabilities or Equity + Non-current liabilities. Higher margins and ROCE indicate stronger profitability.
运用资本通常按总资产 – 流动负债或所有者权益 + 非流动负债计算。利润率与运用资本回报率越高，盈利能力越强。
9. Liquidity Ratios | 流动性比率
Liquidity ratios assess a business’s ability to meet its short-term obligations as they fall due.
流动性比率用于评估企业偿还到期短期债务的能力。
Current Ratio = Current Assets / Current Liabilities
流动比率 = 流动资产 / 流动负债
Quick (Acid Test) Ratio = (Current Assets – Inventory) / Current Liabilities
速动比率 = (流动资产 – 存货) / 流动负债
A current ratio above 1 suggests net current assets are positive, but too high a ratio may indicate inefficient use of resources. The quick ratio provides a stricter test by excluding the least liquid current asset — inventory.
流动比率大于 1 表明净流动资产为正，但过高的比率可能意味着资源利用效率低下。速动比率通过剔除流动性最弱的流动资产——存货，提供了更严格的检验。
10. Efficiency Ratios | 效率比率
Efficiency ratios examine how well a business manages its inventory, trade receivables and trade payables.
效率比率用于考察企业管理存货、应收账款和应付账款的效率。
Inventory Turnover (times) = Cost of Goods Sold / Average Inventory
存货周转次数 = 销售成本 / 平均存货
Alternatively, expressed in days:
亦可表示为天数：
Inventory Turnover (days) = (Average Inventory / Cost of Goods Sold) × 365
存货周转天数 = (平均存货 / 销售成本) × 365
Trade Receivables Days = (Trade Receivables / Credit Sales) × 365
应收账款周转天数 = (应收账款 / 赊销收入) × 365
Trade Payables Days = (Trade Payables / Credit Purchases) × 365
应付账款周转天数 = (应付账款 / 赊购金额) × 365
Shorter inventory and receivables days indicate faster conversion into cash, while a relatively longer payables period may improve cash flow but could strain supplier relationships.
较短的存货和应收账款周转天数意味着更快转化为现金，而相对较长的应付账款天数可能改善现金流，但也可能使供应商关系紧张。
11. Gearing Ratio | 资本结构比率
Gearing measures the proportion of a business’s capital that is financed by interest-bearing debt.
资本结构比率衡量企业的资本中有多大比例来自带息债务。
Gearing Ratio = (Non-current Liabilities / Capital Employed) × 100%
资本负债比率 = (非流动负债 / 运用资本) × 100%
Alternatively, some definitions include all long-term debt plus preference shares. A gearing ratio above 50% is often considered highly geared, indicating greater financial risk because of fixed interest commitments.
有的定义还将优先股包含在内。资本负债比率超过 50% 通常被视为高杠杆，意味着由于固定利息支付责任，财务风险更高。
Gearing is significant because it affects both risk and return: high gearing amplifies profits when trading is strong but magnifies losses in downturns.
资本负债比率之所以重要，是因为它同时影响风险和回报：高杠杆在经营良好时可放大利润，但在低迷时期则加剧亏损。
12. Key Accounting Concepts and Conventions | 重要会计概念与惯例
AS CCEA Accounting requires understanding of several fundamental concepts that underpin financial reporting. These ensure financial statements are relevant, reliable and comparable.
AS CCEA 会计要求理解支撑财务报告的若干基本概念。这些概念确保财务报表具有相关性、可靠性和可比性。
Going Concern: assumes the business will continue operating for the foreseeable future. Accruals: income and expenses are recorded when earned or incurred, not when cash is received or paid. Consistency: accounting methods must be applied consistently from one period to the next. Prudence: profits should not be anticipated, but all foreseeable losses should be recognised immediately.
持续经营概念：假设企业在可预见的未来将继续经营。应计概念：收入和费用在赚取或发生时入账，而非在收付现金时。一致性概念：会计方法在各期间必须一致应用。谨慎性概念：不应预计利润，但所有可预见的损失应立即予以确认。
Other important conventions include materiality (insignificant items can be treated efficiently), historical cost (assets are recorded at original cost) and dual aspect (every transaction has two equal and opposite effects).
其他重要惯例包括重要性概念（不重大事项可简便处理）、历史成本概念（资产按原始成本记录）和交易两面性概念（每笔交易都有两个金额相等、方向相反的影响）。
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