KS3 CCEA Accounting: Formula & Theorem Quick Reference Handbook | KS3 CCEA 会计：公式定理速查手册

📚 KS3 CCEA Accounting: Formula & Theorem Quick Reference Handbook | KS3 CCEA 会计：公式定理速查手册

This handbook gathers the essential formulas and theorems you need to master for KS3 CCEA Accounting. Keep it close when working through exercises or revising for tests. Understanding these relationships will help you analyse business performance and maintain accurate financial records.

本手册汇集了KS3 CCEA 会计课程必须掌握的核心公式与定理。建议在做练习或考前复习时随时翻阅。理解这些关系有助于你分析企业表现，并保持准确的财务记录。

1. The Accounting Equation | 会计等式

The accounting equation is the foundation of double-entry bookkeeping. It shows that everything a business owns (assets) is financed either by borrowing money (liabilities) or by the owner’s investment and retained profits (owner’s equity).

会计等式是复式记账法的基石。它表明企业所拥有的一切（资产）要么靠借入资金（负债），要么靠业主投资与留存利润（业主权益）来融资。

Assets = Liabilities + Owner’s Equity

If a business has total assets worth £15,000 and owes £4,000 to suppliers, the owner’s equity must be £11,000. The equation must always balance after every transaction.

若一家企业拥有总资产15,000英镑，并欠供应商4,000英镑，那么业主权益必定是11,000英镑。每笔交易发生后，该等式必须始终保持平衡。

Owner’s Equity = Assets − Liabilities

This rearranged version is helpful when you know total assets and total liabilities, and you need to find the equity balance.

这个变形公式在已知总资产和总负债、需计算权益余额时很有用。

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2. Profit Calculation | 利润计算

Profit measures how much the business has gained after paying all expenses from its revenue. A positive profit indicates a successful period, while a loss means expenses exceeded revenue.

利润衡量企业从收入中扣除所有费用后获得了多少收益。正值利润代表经营成功，亏损则意味着费用超过了收入。

Profit = Total Revenue − Total Expenses

Revenue includes sales income and any other money earned, such as rent received. Expenses cover costs like wages, rent paid, and electricity.

收入包括销售收入和其他所得，如租金收入。费用涵盖工资、支付的租金和电费等成本。

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3. Gross Profit | 毛利

Gross profit is the money left from sales after subtracting the direct cost of buying or making the goods sold. It reveals how efficiently a business turns its stock into sales.

毛利是销售收入减去所售商品的直接购买或生产成本后剩余的金额。它揭示了企业将存货转化为销售的效率。

Gross Profit = Sales Revenue − Cost of Sales

For example, if a shop sells clothes for £8,000 and the cost of those clothes was £3,200, the gross profit is £4,800.

例如，一家服装店销售收入为8,000英镑，服装成本为3,200英镑，则毛利为4,800英镑。

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4. Net Profit | 净利润

Net profit is the final profit after all other expenses — such as rent, administration, and advertising — are deducted from gross profit. It is often called the ‘bottom line’.

净利润是从毛利中扣除所有其他费用——如租金、行政开支和广告费——之后的最终利润。它常被称为“底线利润”。

Net Profit = Gross Profit − Other Operating Expenses

Suppose the clothes shop has additional expenses of £2,100 (rent, salaries, etc.). Its net profit would be £4,800 − £2,100 = £2,700.

假设服装店发生额外费用2,100英镑（租金、工资等），则其净利润为4,800 − 2,100 = 2,700英镑。

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5. Gross Profit Margin | 毛利率

Gross profit margin expresses gross profit as a percentage of sales revenue. It helps compare profitability across different periods or with other businesses.

毛利率将毛利表示为销售收入的百分比，有助于不同期间或企业之间的盈利能力比较。

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

Using the clothes shop figures: (£4,800 ÷ £8,000) × 100% = 60%. This means 60p of every £1 of sales is gross profit.

用服装店的数据计算：(4,800英镑 ÷ 8,000英镑) × 100% = 60%。这意味着每1英镑销售收入中有60便士是毛利。

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6. Net Profit Margin | 净利率

Net profit margin shows how much of each £1 of sales ends up as net profit, after all costs are covered. A higher percentage suggests better control of expenses.

净利率显示每1英镑销售收入在覆盖所有成本后最终转化为多少净利润。百分比越高，说明费用控制得越好。

Net Profit Margin = (Net Profit ÷ Sales Revenue) × 100%

For the shop: (£2,700 ÷ £8,000) × 100% = 33.75%. The business retains about 34p in net profit for every pound sold.

对于该店：(2,700英镑 ÷ 8,000英镑) × 100% = 33.75%。每卖出1英镑商品，企业可获得约34便士的净利润。

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7. Current Ratio | 流动比率

The current ratio tests whether a business has enough short-term assets to pay its short-term debts. It is a key measure of liquidity.

流动比率检测企业是否有足够的短期资产来偿还短期债务，是衡量流动性的重要指标。

Current Ratio = Current Assets ÷ Current Liabilities

Current assets include cash, money owed by customers (trade receivables), and inventory. Current liabilities are debts due within one year, such as trade payables.

流动资产包括现金、客户欠款（应收账款）和存货。流动负债是一年内到期的债务，如应付账款。

A result of 1.5 : 1 is often considered safe, meaning there are £1.50 of current assets for every £1 of current liabilities. Ratios below 1 : 1 may signal cash problems.

结果1.5：1通常被认为是安全的，意味着每1英镑流动负债有1.50英镑的流动资产。若比率低于1：1，可能预示现金流问题。

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8. Acid Test Ratio (Quick Ratio) | 酸性测试比率（速动比率）

The acid test ratio is a stricter measure of liquidity because it ignores inventory, which is the hardest current asset to turn into cash quickly.

酸性测试比率是更严格的流动性衡量标准，因为它剔除了存货——最难迅速变现的流动资产。

Acid Test Ratio = (Current Assets − Inventory) ÷ Current Liabilities

If a firm has current assets of £10,000 including £3,000 inventory, and current liabilities of £5,000, the quick ratio is (£10,000 − £3,000) ÷ £5,000 = 1.4 : 1.

若某企业拥有流动资产10,000英镑（含3,000英镑存货），流动负债5,000英镑，则速动比率为(10,000 − 3,000) ÷ 5,000 = 1.4 : 1。

A ratio close to 1 : 1 is often acceptable, because it shows the business can meet immediate debts without selling stock.

比率接近1：1通常可以接受，因为它表明企业无需出售存货就能应付即刻到期债务。

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9. Working Capital | 营运资本

Working capital is the day-to-day finance available for running the business. It equals the difference between current assets and current liabilities.

营运资本是可供企业日常运营的可用资金，等于流动资产与流动负债的差额。

Working Capital = Current Assets − Current Liabilities

Positive working capital means the business can cover its short-term bills and invest in growth. Negative working capital suggests potential difficulty paying debts on time.

营运资本为正意味着企业能覆盖短期账单并可进行增长投资；为负则表明可能难以按时偿还债务。

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10. Cost of Sales Formula | 销售成本公式

Cost of sales is the direct cost of the goods actually sold during a period. It is calculated by adjusting purchases with opening and closing inventory.

销售成本是指在某一期间内实际售出商品的直接成本，通过期初和期末存货调整采购额来计算。

Cost of Sales = Opening Inventory + Purchases − Closing Inventory

For instance, a grocery store starts with stock worth £1,200, buys additional goods costing £2,800, and ends the period with £1,500 in stock. Cost of sales = £1,200 + £2,800 − £1,500 = £2,500.

例如，一家杂货店期初存货价值1,200英镑，补充购买商品2,800英镑，期末存货剩1,500英镑。销售成本 = 1,200 + 2,800 − 1,500 = 2,500英镑。

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11. Mark-up and Margin | 加成与利润率

Mark-up and margin are two ways of measuring the relationship between cost and selling price. Mark-up is based on cost of sales, while margin is based on selling price.

加成与利润率是衡量成本与售价关系的两种方法。加成基于销售成本计算，利润率则基于售价计算。

Mark-up = (Gross Profit ÷ Cost of Sales) × 100%

Margin = (Gross Profit ÷ Selling Price) × 100%

If a retailer buys a gadget for £8 and sells it for £10, the gross profit is £2. The mark-up is (£2 ÷ £8) × 100% = 25%. The margin is (£2 ÷ £10) × 100% = 20%.

若零售商以8英镑购入一个小设备，以10英镑售出，毛利为2英镑。加成率为 (2 ÷ 8) × 100% = 25%，利润率为 (2 ÷ 10) × 100% = 20%。

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Published by TutorHao | Accounting Revision Series | aleveler.com

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