📚 KS3 CIE Accounting: Formula & Theorem Quick Reference Guide | KS3 CIE 会计：公式定理速查手册
This quick reference guide is designed for KS3 students following the CIE Accounting curriculum. It brings together the most important formulas and theorems you need to remember — from the basic accounting equation to key profitability and liquidity ratios. Use this handbook to revise and test yourself regularly.
本速查手册专为学习 CIE 会计课程的 KS3 学生而设计。它汇集了你需要记住的最重要的公式和定理——从基本的会计等式到关键的盈利能力和流动性比率。定期使用本手册进行复习和自我测试。
1. The Accounting Equation | 会计基本等式
The accounting equation is the foundation of double‑entry bookkeeping. It states that a business’s assets are always equal to the sum of its liabilities and owner’s equity.
会计等式是复式记账的基础。它表明企业的资产总是等于负债和所有者权益之和。
Assets = Liabilities + Owner’s Equity
资产 = 负债 + 所有者权益
Every transaction affects at least two items in this equation, but the equation must remain in balance at all times. For example, if a business buys a vehicle with bank loan, assets rise and liabilities rise by the same amount.
每一笔交易至少会影响等式中的两个项目，但等式必须始终保持平衡。例如，如果企业用银行贷款购买车辆，资产增加的同时负债也等额增加。
2. Calculating Profit or Loss | 计算利润或亏损
Profit is the difference between income and expenses. A profit is made when income exceeds expenses; a loss occurs when expenses exceed income.
利润是收入与费用之间的差额。当收入大于费用时产生利润；当费用大于收入时则发生亏损。
Profit (or Loss) = Total Income – Total Expenses
利润（或亏损） = 总收入 – 总费用
In a trading business, the main income is sales revenue, and expenses include the cost of goods sold, rent, wages, and other running costs. Understanding this formula helps you read an income statement (profit and loss account).
在贸易企业中，主要收入是销售收入，费用包括销售成本、租金、工资和其他运营成本。理解这个公式有助于你阅读利润表（损益表）。
3. Gross Profit Margin | 毛利率
Gross profit margin shows what percentage of sales revenue remains after paying for the cost of goods sold. It measures how efficiently a business is turning inventory into profit before deducting other expenses.
毛利率显示在支付销售成本后，销售收入中还剩余的百分比。它衡量企业在扣除其他费用之前将存货转化为利润的效率。
Gross Profit Margin = (Gross Profit ÷ Sales Revenue) × 100%
毛利率 = (毛利 ÷ 销售收入) × 100%
A higher margin suggests the business is adding significant value or controlling its purchase costs well. A falling margin might indicate rising material costs or increased discounting.
更高的毛利率表明企业能有效增值或良好控制采购成本。毛利率下降可能表明材料成本上升或打折力度加大。
4. Net Profit Margin | 净利润率
Net profit margin takes all expenses into account, not just the cost of goods sold. It shows the percentage of sales revenue that ends up as net profit after all overheads and finance costs.
净利润率考虑了所有费用，而不仅仅是销售成本。它显示了在扣除所有间接费用和财务成本后，销售收入最终成为净利润的百分比。
Net Profit Margin = (Net Profit ÷ Sales Revenue) × 100%
净利润率 = (净利润 ÷ 销售收入) × 100%
This ratio is a key measure of overall business performance. Even if gross margin is healthy, a poor net margin warns that operating expenses may be too high relative to sales.
这个比率是衡量企业整体业绩的关键指标。即使毛利率良好，净利润率不佳也警示运营费用相对于销售额可能过高。
5. Working Capital & Current Ratio | 营运资本与流动比率
Working capital is the day‑to‑day finance available to run the business. It is calculated as current assets minus current liabilities. The current ratio shows whether a business has enough current assets to cover its short‑term debts.
营运资本是企业日常运营可用的资金，计算方式为流动资产减去流动负债。流动比率显示企业是否有足够的流动资产来偿还短期债务。
Working Capital = Current Assets – Current Liabilities
营运资本 = 流动资产 – 流动负债
Current Ratio = Current Assets ÷ Current Liabilities
流动比率 = 流动资产 ÷ 流动负债
A current ratio between 1.5 and 2 is generally considered healthy. A ratio below 1 means the business might struggle to pay its bills on time.
流动比率介于 1.5 到 2 之间通常被认为是健康的。比率低于 1 意味着企业可能难以按时支付账单。
6. Quick Ratio (Acid Test) | 速动比率（酸性测试）
The quick ratio is a stricter measure of liquidity because it excludes inventory, which cannot always be turned into cash quickly. It compares only the most liquid current assets to current liabilities.
速动比率是一种更严格的流动性衡量方式，因为它排除了存货（存货并不总能快速变现）。它只比较最具流动性的流动资产与流动负债。
Quick Ratio = (Current Assets – Inventory) ÷ Current Liabilities
速动比率 = (流动资产 – 存货) ÷ 流动负债
A quick ratio of around 1:1 is often seen as acceptable. If it falls much below 1, the business may have to rely on selling inventory or borrowing to meet immediate obligations.
速动比率大约为 1:1 通常被认为是可以接受的。如果远低于 1，企业可能不得不依赖出售存货或借款来履行即时义务。
7. Inventory Turnover | 存货周转率
Inventory turnover measures how many times a business sells and replaces its inventory during a period. It can also be expressed in days, showing the average number of days inventory is held before sale.
存货周转率衡量企业在一个时期内售出和补充存货的次数。它也可以用天数表示，显示存货在售出前的平均持有天数。
Inventory Turnover (times) = Cost of Goods Sold ÷ Average Inventory
存货周转率（次数） = 销售成本 ÷ 平均存货
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
A faster turnover (higher times or lower days) usually means the business is managing stock efficiently, while slow turnover may indicate overstocking or falling demand.
较快的周转（次数多或天数少）通常意味着企业管理存货高效，而缓慢的周转可能表明存货积压或需求下降。
8. Trade Receivables Turnover (Debtors Collection Period) | 应收账款周转率（债务人收款期）
This ratio shows how long, on average, a business takes to collect money from its credit customers. It reflects the efficiency of credit control.
该比率显示企业向赊销客户收款的平均时间，反映了信用控制的效率。
Trade Receivables Turnover (days) = (Trade Receivables ÷ Credit Sales) × 365
应收账款周转天数 = (应收账款 ÷ 赊销额) × 365
A shorter collection period is usually better because it improves cash flow. If the period is much longer than the credit terms offered, the business might need to tighten its credit policy.
较短的收款期通常更好，因为它能改善现金流。如果收款期远长于提供的信用期，企业可能需要收紧信用政策。
9. Straight‑line Depreciation | 直线折旧法
Depreciation spreads the cost of a non‑current asset over its useful life. The straight‑line method charges an equal amount of depreciation each year.
折旧将非流动资产的成本分摊到其使用寿命内。直线法每年计提相等的折旧额。
Annual Depreciation = (Cost – Residual Value) ÷ Useful Life
年折旧额 = (成本 – 残值) ÷ 使用年限
For example, if a machine costs £10,000, has a residual value of £1,000 and a useful life of 5 years, the annual depreciation is (£10,000 – £1,000) ÷ 5 = £1,800. This method is simple and widely used.
例如，一台机器成本为 10,000 英镑，残值为 1,000 英镑，使用年限为 5 年，则年折旧额为 (10,000 – 1,000) ÷ 5 = 1,800 英镑。这种方法简单且被广泛使用。
10. Reducing Balance Depreciation | 余额递减折旧法
The reducing balance method applies a fixed percentage to the net book value (carrying amount) of the asset each year. This results in higher depreciation charges in the early years and lower charges later.
余额递减法每年对资产的账面净值（账面金额）应用一个固定百分比。这导致早期折旧费用较高，后期较低。
Depreciation = Net Book Value at Start of Year × Depreciation Rate
折旧额 = 年初账面净值 × 折旧率
This method matches higher depreciation to the years when the asset is more productive or subject to faster obsolescence. However, it tends to leave a small remaining value that never reaches zero.
这种方法将较高的折旧与资产生产率更高或更快过时的年份相匹配。不过，它往往会留下一个永远不会归零的小额剩余价值。
11. Allowance for Doubtful Debts | 坏账准备
Businesses often estimate that a percentage of their trade receivables may not be collected. This estimate is recorded as an allowance for doubtful debts, reducing the net receivables figure in the balance sheet.
企业通常估计其应收账款中可能有一定比例无法收回。这一估计作为坏账准备入账，从而减少资产负债表中的应收账款净额。
Allowance for Doubtful Debts = Trade Receivables × Expected Bad Debt Percentage
坏账准备 = 应收账款 × 预计坏账百分比
The allowance is an application of the prudence concept: recognise a possible loss as soon as it is foreseen. When actual bad debts are written off, they are charged against the allowance.
该准备是谨慎性原则的应用：一旦预见可能的损失就立即确认。当实际坏账被注销时，会冲减该准备。
12. Return on Capital Employed (ROCE) | 资本回报率
ROCE shows how much profit a business generates from the capital invested in it. It is one of the most important profitability ratios, used to judge how efficiently a business uses its long‑term funds.
资本回报率显示企业从其投入的资本中产生了多少利润。它是最重要的盈利率比率之一，用于评判企业利用长期资金的效率。
ROCE = (Net Profit before Interest and Tax ÷ Capital Employed) × 100%
资本回报率 = (息税前净利润 ÷ 动用资本) × 100%
Capital employed includes shareholders’ equity and long‑term loans. A higher ROCE indicates more efficient use of capital. Investors compare ROCE with the cost of borrowing to assess financial performance.
动用资本包括股东权益和长期借款。较高的资本回报率表示资本运用更高效。投资者通过比较资本回报率与借贷成本来评估财务业绩。
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