📚 AS Eduqas Accounting: Formula & Theorem Quick Reference | AS Eduqas 会计：公式定理速查手册
Welcome to your essential quick-reference handbook for AS Eduqas Accounting. This guide compiles all the key formulas, theorems, and concepts you need to master for the exam, from the accounting equation to profitability ratios, break-even analysis, and incomplete records. Use it to reinforce your understanding, memorize critical relationships, and approach your revision with confidence.
欢迎使用这本AS Eduqas会计必备速查手册。本指南汇集了考试需要掌握的所有关键公式、定理和概念，从会计等式、盈利能力比率到盈亏平衡分析和不完整记录。用它来加深理解、记住重要关系，并充满信心地备考。
1. The Accounting Equation | 会计等式
Assets represent resources controlled by a business, while liabilities are obligations owed to third parties, and capital (equity) is the owner’s residual interest. The fundamental relationship ensures that the statement of financial position always balances.
资产代表企业控制的资源，负债是欠第三方的义务，资本（权益）是所有者的剩余权益。这一基本关系确保财务状况表始终保持平衡。
Assets = Liabilities + Capital (Owner’s Equity)
Any change in assets must be matched by an equal change on the other side of the equation. For example, purchasing inventory on credit increases both assets and liabilities.
资产的任何变动必须与等式另一边的同等变动相匹配。例如，赊购存货会同时增加资产和负债。
2. Double-Entry Rules Summary | 复式记账规则概要
Each transaction affects at least two accounts. Debit entries are made on the left side of an account, credit entries on the right. The rules for increases and decreases depend on the type of account.
每笔交易至少影响两个账户。借方分录记在账户左侧，贷方分录记在右侧。增减规则取决于账户类型。
| Account Type | Increase | Decrease |
|---|---|---|
| Assets | Debit | Credit |
| Liabilities | Credit | Debit |
| Capital (Equity) | Credit | Debit |
| Income / Revenue | Credit | Debit |
| Expenses / Drawings | Debit | Credit |
Income increases capital and is recorded as a credit, while expenses and drawings decrease capital and are debited. This structure ensures that total debits always equal total credits.
收入增加资本，记为贷方；费用和提款减少资本，记为借方。这种结构确保借方总额始终等于贷方总额。
3. Profitability Ratios | 盈利能力比率
Profitability ratios assess a business’s ability to generate profit relative to revenue, assets, or equity. They are essential for evaluating financial performance over time and against competitors.
盈利能力比率衡量企业相对于收入、资产或权益创造利润的能力，是评价财务表现和横向比较的关键指标。
Gross profit margin shows the percentage of revenue left after paying for the cost of goods sold.
毛利率显示在支付销售成本后剩下的收入百分比。
Gross Profit Margin = (Gross Profit ÷ Revenue) × 100%
Net profit margin indicates how much net profit is generated from each pound of revenue after all expenses.
净利润率表示扣除所有费用后每英镑收入产生多少净利润。
Net Profit Margin = (Net Profit ÷ Revenue) × 100%
Return on capital employed (ROCE) measures the efficiency of a business in using its long-term capital to generate profit.
已用资本回报率（ROCE）衡量企业利用长期资本产生利润的效率。
ROCE = (Net Profit before Interest and Tax ÷ Capital Employed) × 100%
Capital employed can be calculated as total assets less current liabilities, or as owner’s equity plus non-current liabilities.
已用资本可计算为总资产减去流动负债，或所有者权益加非流动负债。
4. Liquidity Ratios | 流动性比率
Liquidity ratios gauge a firm’s ability to meet short-term obligations as they fall due. A healthy liquidity position is crucial for day-to-day survival.
流动性比率衡量企业偿还到期短期债务的能力。良好的流动性对日常生存至关重要。
The current ratio compares total current assets to current liabilities, giving a broad view of short-term financial strength.
流动比率将总流动资产与流动负债进行比较，提供短期财务实力的概况。
Current Ratio = Current Assets ÷ Current Liabilities
The quick ratio (acid test) excludes inventory, focusing on the most liquid assets because inventory may not be quickly converted into cash.
速动比率（酸性测试）排除存货，专注于最具流动性的资产，因为存货可能无法迅速变现。
Quick Ratio = (Current Assets – Inventory) ÷ Current Liabilities
A result significantly below 1:1 can signal potential liquidity stress, though acceptable values vary by industry.
结果显著低于1:1可能预示流动性压力，可接受值因行业而异。
5. Efficiency Ratios | 效率比率
Efficiency ratios evaluate how well a business manages its inventory, trade receivables, and payables. They turn balance sheet figures into measures of operational speed.
效率比率评价企业管理存货、应收账款和应付账款的能力，将资产负债表数字转化为营运速度指标。
The rate of inventory turnover shows how many days, on average, inventory is held before being sold.
存货周转率显示存货在售出前平均持有的天数。
Inventory Turnover (days) = (Average Inventory ÷ Cost of Sales) × 365
Note: Average inventory is often (Opening Inventory + Closing Inventory) ÷ 2.
注意：平均存货通常按（期初存货 + 期末存货）÷ 2计算。
Trade receivables collection period measures the average number of days taken to collect money from credit customers.
应收账款收款期衡量向赊销客户收回款项的平均天数。
Receivables Collection Period (days) = (Trade Receivables ÷ Credit Sales) × 365
Trade payables payment period indicates how long the business takes to pay its suppliers on average.
应付账款付款期表示企业平均需要多长时间支付供应商款项。
Payables Payment Period (days) = (Trade Payables ÷ Credit Purchases) × 365
6. Break-Even Analysis | 盈亏平衡分析
Break-even analysis identifies the sales volume at which total revenue equals total costs, yielding zero profit. It is a fundamental tool for decision-making and pricing.
盈亏平衡分析确定总收入等于总成本、利润为零的销售量，是决策和定价的基本工具。
Contribution per unit is the amount each unit sold contributes towards covering fixed costs and then generating profit.
单位边际贡献是指每销售一个单位所贡献的用于弥补固定成本并产生利润的金额。
Contribution per Unit = Selling Price per Unit – Variable Cost per Unit
The break-even point in units is found by dividing total fixed costs by contribution per unit.
以单位计算的盈亏平衡点等于总固定成本除以单位边际贡献。
Break-even Point (units) = Total Fixed Costs ÷ Contribution per Unit
To express break-even in sales revenue, multiply the break-even units by the selling price per unit, or use the contribution margin ratio.
如用销售收入表示盈亏平衡点，可将盈亏平衡单位数乘以单位售价，或使用边际贡献率。
Break-even Point (£) = Total Fixed Costs ÷ (Contribution per Unit ÷ Selling Price per Unit)
Margin of safety shows how much sales can drop before the business reaches its break-even point.
安全边际表示销售额距离盈亏平衡点还有多少下降空间。
Margin of Safety (units) = Actual Sales Units – Break-even Sales Units
7. Marginal Costing | 边际成本计算
Marginal costing separates costs into fixed and variable elements and focuses on contribution. It is widely used for short-term decision-making such as accepting special orders or discontinuing a product.
边际成本计算将成本分为固定和变动部分，聚焦于边际贡献，广泛用于接受特殊订单或停产产品等短期决策。
Total contribution is the difference between total sales revenue and total variable costs.
总边际贡献是总销售收入与总变动成本之间的差额。
Total Contribution = Total Sales Revenue – Total Variable Costs
Profit under marginal costing is derived by deducting fixed costs from total contribution.
边际成本法下的利润由总边际贡献减去固定成本得出。
Profit = Total Contribution – Total Fixed Costs
When comparing options, only future incremental costs and revenues that differ between alternatives (relevant costs) are considered; sunk costs and committed fixed costs are ignored.
比较方案时，仅考虑未来增量成本和不同方案间存在差异的收入（相关成本）；沉没成本和已承诺的固定成本忽略不计。
8. Inventory Valuation Methods | 存货估值方法
Inventory valuation affects cost of sales and closing inventory values. The main methods are First In, First Out (FIFO), Last In, First Out (LIFO) where permitted, and Average Cost (AVCO).
存货估值影响销售成本和期末存货价值。主要方法包括先进先出法（FIFO）、后进先出法（LIFO，如允许）和加权平均成本法（AVCO）。
Under FIFO, the oldest units are assumed to be sold first, so closing inventory consists of the most recently purchased items.
在先进先出法下，最早购入的单位最先售出，因此期末存货由最近购入的项目构成。
Under LIFO, the newest units are assumed to be sold first; closing inventory is valued at the oldest costs. Note that LIFO is not accepted under IAS 2.
后进先出法假设最新购入的单位最先售出，期末存货按最早成本计价。注意，LIFO不被IAS 2接受。
AVCO recalculates a weighted average cost per unit after each purchase or periodically.
加权平均成本法在每次采购后或定期重新计算加权平均单位成本。
Weighted Average Cost per Unit = Total Cost of Goods Available for Sale ÷ Total Units Available for Sale
Closing inventory is then valued as:
期末存货随后按如下公式计价：
Closing Inventory (£) = Units in Closing Inventory × Weighted Average Cost per Unit
Cost of sales is Opening Inventory + Purchases – Closing Inventory. The inventory valuation method chosen directly impacts reported profit.
销售成本 = 期初存货 + 采购 – 期末存货。所选存货估值方法直接影响报告利润。
9. Depreciation Methods | 折旧方法
Depreciation allocates the cost of a non-current asset over its useful life. The main methods are straight-line and reducing (diminishing) balance.
折旧将非流动资产成本在其使用寿命内分摊。主要方法有直线法和余额递减法。
Straight-line depreciation charges an equal amount each year, based on cost less residual value.
直线法每年计提相等折旧额，基于成本减残值。
Annual Depreciation (Straight-line) = (Cost – Residual Value) ÷ Useful Life (years)
The reducing balance method applies a fixed percentage to the net book value (cost less accumulated depreciation) at the start of each year.
余额递减法在每个会计期间初对账面净值（成本减累计折旧）应用固定百分比。
Annual Depreciation (Reducing Balance) = Net Book Value × Depreciation Rate (%)
Accumulated depreciation is the total depreciation charged to date. The net book value at the end of the year becomes the starting net book value for the next year’s calculation.
累计折旧是截至当前的折旧总额。年末账面净值成为下一年折旧计算的起始净额。
10. Bad Debts and Provision for Doubtful Debts | 坏账与坏账准备
Bad debts are trade receivables that are deemed irrecoverable and must be written off as an expense. A provision for doubtful debts estimates the amount of receivables that may become bad in the future, applying the prudence concept.
坏账是被认为无法收回的应收账款，需作为费用冲销。坏账准备根据谨慎性原则估计未来可能成为坏账的应收款金额。
The bad debt expense and any increase in the provision are charged to the income statement, while the provision appears in the statement of financial position as a deduction from trade receivables.
坏账费用和坏账准备的任何增加在损益表中列支，而准备在资产负债表中作为应收账款的减项列示。
Bad Debt Expense = Amount Written Off in the Period
The provision adjustment is calculated as:
准备的调整额计算如下：
Provision Adjustment (Charge/Credit) = Required Closing Provision – Existing Opening Provision
If the required provision is higher, the difference is an additional expense (debit income statement, credit provision account). If lower, the excess provision is released as income.
如所需准备更高，差额为额外费用（借记损益表，贷记准备账户）。如更低，多余准备作为收益转回。
11. Incomplete Records: Profit Determination | 不完整记录：利润确定
When a full set of accounting records is not maintained, profit can be calculated by comparing the change in net assets (capital) over the year, after adjusting for drawings and capital introduced.
当没有保存完整会计记录时，可以通过比较年内净资产（资本）的变动，并对提款和投入资本进行调整来计算利润。
The underlying logic is that any increase in capital, after subtracting new capital injections and adding back drawings, must arise from the profit earned.
其根本逻辑是，资本增加额在扣除新投入资本并加回提款后，必然来自所赚取的利润。
Profit = Closing Capital – Opening Capital + Drawings – Capital Introduced
This method requires a statement of affairs (similar to a balance sheet) at the start and end of the period to determine opening and closing capital.
这种方法需要在期初和期末编制资产负债式报表，以确定期初和期末资本。
Adjustments for accruals, prepayments, depreciation, and bad debts still need to be incorporated into the reconstruction of trading and expense accounts where sufficient information exists.
如有足够信息，仍需对应计、预付、折旧和坏账进行调整，纳入账户重建过程。
Published by TutorHao | Accounting Revision Series | aleveler.com
更多咨询请联系16621398022（同微信）
屏轩国际教育cambridge primary/secondary checkpoint, cat4, ukiset,ukcat,igcse,alevel,PAT,STEP,MAT, ibdp,ap,ssat,sat,sat2课程辅导，国外大学本科硕士研究生博士课程论文辅导