A-Level Cambridge Accounting: Formula & Theorem Quick Reference | A-Level Cambridge 会计：公式定理速查手册

📚 A-Level Cambridge Accounting: Formula & Theorem Quick Reference | A-Level Cambridge 会计：公式定理速查手册

This quick reference handbook compiles the essential formulas and theorems required for the Cambridge International AS & A Level Accounting examination. It covers financial accounting, cost and management accounting, and key concepts to support revision and effective problem-solving.

本速查手册汇编了剑桥国际AS与A Level会计考试所必需的核心公式与定理，涵盖财务会计、成本与管理会计以及关键概念，助力复习与高效解题。

1. The Accounting Equation | 会计等式

The fundamental accounting equation represents the relationship between a business’s resources and the claims on those resources. It is the cornerstone of the double-entry system.

基本会计等式反映了企业资源与其权益之间的关系，是复式记账系统的基石。

Assets = Liabilities + Owner’s Equity

资产 = 负债 + 所有者权益

This equation can be rearranged to show that the owner’s residual interest in the business equals total assets minus total liabilities: Owner’s Equity = Assets − Liabilities. Every transaction affects at least two elements, keeping the equation in balance.

该等式可变形为：所有者权益 = 资产 − 负债，以反映所有者对企业的剩余索取权。每笔交易至少影响两个要素，确保等式始终平衡。

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2. Profitability Ratios | 盈利能力比率

Profitability ratios measure a business’s ability to generate profit relative to sales, assets, and equity. They are crucial for assessing financial performance.

盈利能力比率用于衡量企业相对于销售额、资产和权益创造利润的能力，是评估财务表现的重要指标。

Gross Profit Margin = (Gross Profit ÷ Revenue) × 100%

毛利率 = (毛利 ÷ 营业收入) × 100%

Profit for the Year Margin = (Profit for the Year ÷ Revenue) × 100%

净利率 = (年度利润 ÷ 营业收入) × 100%

Return on Capital Employed (ROCE) = (Profit before Interest and Tax ÷ Capital Employed) × 100%

已动用资本回报率 = (息税前利润 ÷ 已动用资本) × 100%

Capital employed is often calculated as total assets minus current liabilities, or as owner’s equity plus non-current liabilities. A high ROCE indicates efficient use of long-term funds.

已动用资本通常等于总资产减去流动负债，或所有者权益加上非流动负债。较高的已动用资本回报率意味着长期资金被有效利用。

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3. Liquidity Ratios | 偿债能力比率

Liquidity ratios evaluate a company’s ability to meet its short-term obligations as they fall due. These ratios are of great interest to suppliers and short-term lenders.

偿债能力比率评估企业偿还到期短期债务的能力，供应商与短期债权人对此尤为关注。

Current Ratio = Current Assets ÷ Current Liabilities

流动比率 = 流动资产 ÷ 流动负债

Acid Test (Quick) Ratio = (Current Assets − Inventories) ÷ Current Liabilities

速动比率 = (流动资产 − 存货) ÷ 流动负债

The acid test ratio excludes inventories because they are the least liquid current asset. A ratio much lower than 1:1 may signal potential cash flow problems, though industry norms vary.

速动比率剔除存货，因其在流动资产中流动性最差。该比率若远低于1:1可能预示现金流困难，但需结合行业惯例判断。

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4. Efficiency Ratios | 效率比率

Efficiency ratios show how well a business manages its assets and liabilities, particularly inventory, trade receivables, and trade payables.

效率比率反映企业管理资产与负债，尤其是存货、应收账款和应付账款的有效程度。

Inventory Turnover (times) = Cost of Sales ÷ Average Inventory

存货周转次数 = 销售成本 ÷ 平均存货

Trade Receivables Collection Period (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 Payment Period (days) = (Trade Payables ÷ Credit Purchases) × 365

应付账款周转天数 = (应付账款 ÷ 赊购金额) × 365

A shorter collection period improves cash flow, while a longer payment period can help conserve cash, provided it does not damage supplier relationships.

较短的收款期可改善现金流，而较长的付款期有助于保留现金，但不得损害供应商关系。

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5. Depreciation Methods | 折旧方法

Depreciation systematically allocates the cost of a non-current asset over its useful life. The two main methods examined at A-Level are straight-line and reducing balance.

折旧是将非流动资产成本在其使用年限内系统分摊的方法。A-Level考查的主要方法为直线法与余额递减法。

Straight-Line Annual Depreciation = (Cost − Residual Value) ÷ Useful Life

直线法年折旧额 = (成本 − 残值) ÷ 使用年限

Reducing Balance Depreciation = Net Book Value at Start of Year × Depreciation Rate %

余额递减法折旧额 = 年初账面净值 × 折旧率%

When the reducing balance rate is not given, it can be derived using: Rate = 1 − (Residual Value ÷ Cost)^(1/n), where n is the useful life in years. A double-entry records depreciation as a debit to the income statement and a credit to accumulated provision for depreciation.

若未直接给出折旧率，可用折旧率 = 1 − (残值 ÷ 成本)^(1/n) 推算，其中n为使用年限。计提折旧的分录为借记利润表损益，贷记累计折旧准备。

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6. Inventory Valuation | 存货估值

Under IAS 2, inventory is valued at the lower of cost and net realisable value. Acceptable cost flow methods include FIFO (First-In, First-Out) and AVCO (Weighted Average Cost).

根据IAS 2，存货按成本与可变现净值孰低计价。可接受的成本流转方法包括先进先出法(FIFO)和加权平均成本法(AVCO)。

Closing Inventory (units) × Cost per Unit (using chosen method)

期末存货价值 = 期末存货数量 × 单位成本 (依所选方法)

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

FIFO assumes oldest inventory is sold first, so closing inventory consists of the most recent purchases. AVCO recalculates the average cost after each purchase or uses a periodic weighted average. LIFO is not permitted under IAS 2.

先进先出法假设最早购入的存货最先售出，因此期末存货由最近购入的批次组成。加权平均法在每次进货后重新计算平均成本，或采用定期加权平均。后进先出法(LIFO)不为IAS 2所允许。

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7. Break-even Analysis | 盈亏平衡分析

Break-even analysis helps determine the level of sales needed to cover all costs. It is a vital tool for planning and decision-making in management accounting.

盈亏平衡分析用于确定覆盖全部成本所需的销售量，是管理会计中规划与决策的重要工具。

Contribution per Unit = Selling Price per Unit − Variable Cost per Unit

单位贡献毛益 = 单位售价 − 单位变动成本

Break-even Point (units) = Total Fixed Costs ÷ Contribution per Unit

盈亏平衡点销售量 = 总固定成本 ÷ 单位贡献毛益

Break-even Point (sales value) = Break-even Units × Selling Price per Unit

盈亏平衡点销售额 = 盈亏平衡销售量 × 单位售价

Margin of Safety = Actual Output − Break-even Output

安全边际 = 实际产量 − 盈亏平衡产量

The margin of safety indicates how much sales can fall before a loss occurs. A high margin offers greater protection against risk.

安全边际表明在出现亏损之前销售额可下降的空间。较高的安全边际能提供更强的风险抗御能力。

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8. Cash Flow Formulas | 现金流量公式

When constructing a cash flow statement under the indirect method, several adjustments convert profit into cash generated from operations.

采用间接法编制现金流量表时，需通过若干调整将利润转化为经营活动产生的现金。

Cash from Operations = Net Profit before Tax + Depreciation + Loss on Disposal − Gain on Disposal

经营活动现金 = 税前净利润 + 折旧 + 处置损失 − 处置收益

Working capital movements are then adjusted:

随后对营运资本变动进行调整：

• Subtract increase in inventories / Add decrease in inventories

  减去存货增加 / 加上存货减少

• Subtract increase in trade receivables / Add decrease in trade receivables

  减去应收账款增加 / 加上应收账款减少

• Add increase in trade payables / Subtract decrease in trade payables

  加上应付账款增加 / 减去应付账款减少

Net Cash from Operating Activities = Cash from Operations Adjusted for Working Capital Changes − Interest Paid − Tax Paid

经营活动现金净额 = 经营运资本调整后的经营活动现金 − 已付利息 − 已付税款

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9. Gearing and Investment Ratios | 杠杆比率与投资比率

Gearing ratios assess the long-term financial structure of a business, while investment ratios help shareholders evaluate the returns on their shares.

杠杆比率用于评价企业的长期财务结构，投资比率则帮助股东评估其股权回报。

Gearing Ratio = (Non-current Liabilities ÷ (Equity + Non-current Liabilities)) × 100%

杠杆比率 = (非流动负债 ÷ (权益 + 非流动负债)) × 100%

Earnings per Share (EPS) = (Net Profit − Preference Dividends) ÷ Number of Ordinary Shares Issued

每股收益 = (净利润 − 优先股股利) ÷ 已发行普通股股数

Price/Earnings Ratio (P/E) = Market Price per Share ÷ Earnings per Share

市盈率 = 每股市价 ÷ 每股收益

Dividend Yield = (Dividend per Share ÷ Market Price per Share) × 100%

股息率 = (每股股利 ÷ 每股市价) × 100%

A highly geared company relies more on debt, increasing financial risk. P/E ratio reflects market expectations of future growth.

杠杆比率高的公司更多依赖债务，财务风险随之增加。市盈率反映市场对企业未来增长的预期。

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10. Standard Costing Variances | 标准成本差异

Standard costing compares actual costs with predetermined standards. Total variances are analysed into price and usage or rate and efficiency components to identify performance gaps.

标准成本法将实际成本与预定标准进行比较，通过分解为价格差异与用量差异（或工资率差异与效率差异）来识别绩效偏差。

Material Price Variance = (Standard Price − Actual Price) × Actual Quantity Purchased

材料价格差异 = (标准价格 − 实际价格) × 实际采购量

Material Usage Variance = (Standard Quantity for Actual Output − Actual Quantity Used) × Standard Price

材料用量差异 = (实际产量的标准用量 − 实际用量) × 标准价格

Labour Rate Variance = (Standard Rate per Hour − Actual Rate per Hour) × Actual Hours Worked

人工工资率差异 = (标准小时工资率 − 实际小时工资率) × 实际工时

Labour Efficiency Variance = (Standard Hours for Actual Output − Actual Hours) × Standard Rate per Hour

人工效率差异 = (实际产量的标准工时 − 实际工时) × 标准小时工资率

Favourable variances arise when actual cost is lower than standard; adverse variances occur when it is higher.

实际成本低于标准成本时为有利差异，反之为不利差异。

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11. Cost-Volume-Profit (CVP) Analysis | 本量利分析

CVP analysis extends break-even concepts to include target profit and the contribution margin ratio, enabling managers to make informed short-term decisions.

本量利分析将盈亏平衡概念延伸至目标利润与贡献毛益率，帮助管理者做出明智的短期决策。

Profit = (Total Contribution − Total Fixed Costs) = (Sales Units × Contribution per Unit) − Fixed Costs

利润 = 总贡献毛益 − 总固定成本 = (销量 × 单位贡献毛益) − 固定成本

Target Sales Units = (Fixed Costs + Target Profit) ÷ Contribution per Unit

目标销售量 = (固定成本 + 目标利润) ÷ 单位贡献毛益

Contribution Margin Ratio = (Contribution per Unit ÷ Selling Price per Unit) × 100%

贡献毛益率 = (单位贡献毛益 ÷ 单位售价) × 100%

The contribution margin ratio shows the percentage of each sales dollar that contributes to covering fixed costs and generating profit. It is particularly useful when multiple products are sold.

贡献毛益率表明每一元销售收入中可用于补偿固定成本并创造利润的百分比，在多产品销售时尤为有用。

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12. Fundamental Accounting Concepts | 基本会计概念

Accounting concepts are the underlying principles that govern the recording and reporting of financial transactions, ensuring relevance, reliability, and comparability.

会计概念是指导财务事项记录与报告的基本原则，用以确保信息的相关性、可靠性及可比性。

• Business Entity: The business is treated as separate from its owners. / 主体概念：企业被视为独立于所有者的存在。

• Going Concern: Financial statements are prepared assuming the business will continue operating in the foreseeable future. / 持续经营：财务报表基于企业将持续运营的假设编制。

• Prudence (Conservatism): Assets and profits should not be overstated, and liabilities and losses should not be understated. / 审慎性：资产与收益不得高估，负债与损失不得低估。

• Accruals (Matching): Revenues and expenses are recognised when earned or incurred, not when cash is received or paid. / 权责发生制：收入与费用在其发生当期确认，而非现金收付时。

• Consistency: The same accounting methods and treatments should be applied from one period to the next to enable valid comparison. / 一致性：同一会计方法应在各期一贯使用，以保证可比性。

• Historical Cost: Assets are recorded at their original purchase cost, less accumulated depreciation where applicable. / 历史成本：资产以其原始购置成本计价，必要时扣减累计折旧。

• Materiality: Information is material if its omission or misstatement could influence the economic decisions of users. / 重要性：若某项信息的遗漏或错报可能影响使用者的经济决策，则该项信息具有重要性。

• Dual Aspect: Every transaction has a dual effect on the accounting equation, expressed as a debit and a credit. / 复式记账原则：每笔交易均对会计等式产生双重影响，并以借贷形式体现。

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