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

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

This quick reference handbook brings together the essential formulas, equations, and key theorems you need to know for KS3 OCR Accounting. Designed for learners aged 11–14 who are starting their journey into the world of business and finance, it sets out the building blocks of bookkeeping, financial statements, and simple analysis. Use this guide to memorise core relationships and to understand how each piece fits into the accounting puzzle.

本速查手册汇集了 KS3 OCR 会计必备的公式、等式和关键定理，专为 11–14 岁开始涉足商业与金融领域的学习者设计。它梳理了簿记、财务报表和简单分析的基础构件。请借助本指南记忆核心关系，理解每一部分如何嵌入会计拼图。

---

1. The Accounting Equation | 会计等式

The accounting equation is the bedrock of all double-entry bookkeeping. It declares that everything the business owns (assets) is funded either by borrowing (liabilities) or by the owner’s investment and profits (owner’s equity). At any moment the equation must balance.

会计等式是一切复式记账的基石。它表明企业拥有的所有东西（资产）要么通过借款（负债）获得资金，要么来自所有者的投入和利润（所有者权益）。无论何时该等式都必须保持平衡。

Assets = Liabilities + Owner’s Equity

For example, if a small shop has total assets of £25 000 and it owes £7 000 to suppliers, the owner’s equity in the business is £18 000. The balance sheet is simply this equation written out in detail.

例如，若一家小商店的总资产为 25 000 英镑，欠供应商 7 000 英镑，则该企业中的所有者权益为 18 000 英镑。资产负债表不过是该等式的详细展示。

---

2. Assets, Liabilities and Equity – Definitions | 资产、负债与所有者权益的定义

Assets are resources controlled by the business that are expected to bring future economic benefit, such as cash, inventory, equipment, and land. Liabilities are present obligations arising from past events, the settlement of which will require an outflow of resources; common examples include bank loans and trade payables. Owner’s equity is the residual interest in the assets after deducting all liabilities, often called capital or net worth.

资产是受企业控制、预期会带来未来经济利益的资源，如现金、存货、设备和土地。负债是因过去事项产生的现时义务，其清偿将导致资源流出；常见例子有银行贷款和应付账款。所有者权益是扣除全部负债后留剩的资产权益，常称为资本或净值。

• Current assets: cash, accounts receivable, inventory (expected to be used within one year).
• Non-current assets: machinery, buildings, vehicles (held for more than one year).
• Current liabilities: overdrafts, trade payables (due within one year).
• Non-current liabilities: long-term bank loans (repayable after one year).

流动流动资产：现金、应收账款和存货（预计一年内使用）。非流动资产：机器、房屋、车辆（持有超过一年）。流动负债：透支和应付账款（一年内到期）。非流动负债：长期银行贷款（一年后偿还）。

---

3. The Expanded Accounting Equation | 扩展会计等式

To incorporate profit and drawings, the basic equation is expanded to show how income, expenses, and owner’s withdrawals affect equity.

为纳入利润与提款，基本等式被扩展以揭示收入、费用及所有者提款如何影响权益。

Assets = Liabilities + Capital + Revenue – Expenses – Drawings

Revenue (sales, fees earned) increases equity, while expenses (rent, wages, utilities) decrease it. Drawings represent money or assets taken out by the owner for personal use and also reduce equity. The expanded equation is especially useful for tracking day-to-day changes before financial statements are prepared.

收入（销售、赚取的酬金）令权益增加，而费用（租金、工资、水电）则令权益减少。提款代表所有者取走自用的钱或资产，也会降低权益。扩展等式对于编制财务报表前追踪每日变化尤为有用。

---

4. Income and Expense Recognition | 收入与费用的确认

Income is recorded when it is earned, not necessarily when cash is received (accrual basis). Expenses are recognised when they are incurred, matching them to the related revenue in the same period. This matching principle ensures profit is measured fairly.

收入在赚取时即予记录，而非等到收到现金时（权责发生制）。费用在其发生时确认，与同期的相关收入相配比。这一配比原则确保利润能被公允计量。

Income examples: sales of goods, commission received, rent received.
Expense examples: cost of materials, wages, electricity, insurance, depreciation.

收入举例：商品销售收入、收到的佣金、收到的租金。
费用举例：材料成本、工资、电费、保险费、折旧。

For a tutoring service, if a lesson is given in March but the fee is received in April, income belongs to March. Likewise, an electricity bill for March usage should be recorded in March even if paid in April.

以家教服务为例，若三月授课但四月才收到学费，收入仍属三月。同样，三月使用的电费账单即使在四月支付，也应记录在三月。

---

5. Calculating Profit or Loss | 计算利润或亏损

Profit is the surplus after all expenses are deducted from revenue. A loss occurs when expenses exceed revenue.

利润是收入扣除所有费用后的盈余。若费用超过收入，则产生亏损。

Profit (or Loss) = Total Revenue – Total Expenses

Suppose a market stall generates £3 500 in sales during May. Its costs include £1 200 for stock, £400 for pitch rent, and £300 for fuel and packaging. Total expenses = £1 900. Profit = £3 500 – £1 900 = £1 600. If expenses had been £4 000, a loss of £500 would be reported.

假设一个集市摊位五月份的销售额为 3 500 英镑。其成本包括进货 1 200 英镑、摊位租金 400 英镑、燃油和包装费 300 英镑。总费用 = 1 900 英镑。利润 = 3 500 英镑 – 1 900 英镑 = 1 600 英镑。若费用达 4 000 英镑，则将报告亏损 500 英镑。

---

6. Cost of Goods Sold (COGS) | 销售成本

Cost of goods sold is the direct cost of the inventory that a business has sold during a period. It is a key figure for calculating gross profit.

销售成本是企业在某一期间已售存货的直接成本，是计算毛利的关键数据。

COGS = Opening Inventory + Purchases – Closing Inventory

Opening inventory is the stock held at the start of the period; closing inventory is the stock remaining at the end. Purchases include all stock bought during the period. The formula ensures only the cost of goods actually sold is matched against sales revenue.

期初存货是期初持有的库存；期末存货是期末剩余的库存。采购包括该期间购入的全部存货。该公式确保只有已实际售出商品的成本才能与销售收入相配比。

---

7. Gross Profit and Net Profit | 毛利与净利

Gross profit reveals the profit made purely from trading activities before overheads. Net profit takes account of all other operating expenses.

毛利显示纯粹由贸易活动带来的、未扣除间接费用的利润。净利则包含了所有其他营业费用。

Gross Profit = Sales Revenue – Cost of Goods Sold

Net Profit = Gross Profit – Other Expenses

If a toy shop has sales of £20 000, a COGS of £12 000, and further expenses of £5 000 (rent, wages, advertising), then gross profit = £8 000 and net profit = £8 000 – £5 000 = £3 000. Gross profit measures the core profitability, while net profit shows the overall return.

若一家玩具店销售额为 20 000 英镑，销售成本为 12 000 英镑，另有 5 000 英镑的其它费用（租金、工资、广告），则毛利 = 8 000 英镑，净利 = 8 000 英镑 – 5 000 英镑 = 3 000 英镑。毛利衡量核心盈利性，净利则展示整体回报。

---

8. The Trial Balance Rule | 试算平衡规则

A trial balance lists all ledger account balances in two columns: debits and credits. Its fundamental rule is that total debit balances must equal total credit balances.

试算平衡表将全部分类账余额列示在借方和贷方两栏内。其基本规则是：借方余额合计必须等于贷方余额合计。

Account	Debit £	Credit £
Cash	3 000
Inventory	2 500
Trade Payables		1 200
Loan		4 000
Capital		2 300
Sales		5 000
Rent expense	800
Totals	6 300	6 300

If the two column totals do not agree, a recording error has occurred – perhaps a transaction was entered on only one side, or two debits were posted without a credit. The trial balance helps locate such mistakes before final accounts are prepared.

若两栏合计数不相等，则发生了记录错误——可能某一交易只记入了一方，或过账时只有两个借方而无贷方。试算平衡表有助于在编制最终账目前发现此类差错。

---

9. Statement of Financial Position Components | 财务状况表组成部分

The statement of financial position, often called the balance sheet, is structured directly from the accounting equation. It shows assets on one side (or at the top) and liabilities plus equity on the other.

财务状况表（常称资产负债表）直接依据会计等式编列。它在一侧（或上方）列示资产，另一侧列示负债加权益。

Non‑current Assets + Current Assets = Capital & Reserves + Non‑current Liabilities + Current Liabilities

Capital & reserves include the owner’s capital introduced and retained profits (net profit kept in the business after drawings). The layout can be vertical: total assets less current liabilities give net assets, which then equal total equity plus non‑current liabilities. This reinforces the equality Net Assets = Equity + Non‑current Liabilities.

资本与储备包括所有者投入的资本以及留存利润（净利扣除提款后留存在企业中的部分）。布局可为垂直式：总资产减流动负债得出净资产，净资产再等于总权益加非流动负债。这强化了等式 净资产 = 权益 + 非流动负债。

---

10. Working Capital Formula | 营运资本公式

Working capital measures the short-term financial health of a business – its ability to meet immediate obligations. It is also called net current assets.

营运资本衡量企业的短期财务健康程度——即其应付即时债务的能力。它亦被称为净流动资产。

Working Capital = Current Assets – Current Liabilities

A positive working capital (e.g., current assets of £15 000 and current liabilities of £9 000 give +£6 000) suggests the business should be able to pay its short-term debts as they fall due. A negative figure warns of possible liquidity problems and may lead to difficulty in paying suppliers or staff.

营运资本为正（如流动资产 15 000 英镑，流动负债 9 000 英镑，营运资本 +6 000 英镑）表明企业应能按期偿付短期债务。若为负值则警示可能出现流动性问题，可能导致支付供应商或员工工资的困难。

---

11. Simple Ratio Analysis: Gross Profit Margin | 简单比率分析：毛利率

Gross profit margin expresses the gross profit as a percentage of sales revenue. It shows how much of each £1 of sales remains after paying for the goods sold.

毛利率将毛利表示为销售收入的百分比。它揭示在支付已售商品成本后每一英镑销售中还有多少留剩。

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

If a bakery earns £50 000 in sales and its gross profit is £30 000, the gross profit margin is (30 000 ÷ 50 000) × 100 = 60%. This means for every £1 of bread sold, 60p is gross profit available to cover running expenses. A rising margin indicates improving efficiency, while a falling margin may signal higher stock costs or discounting pressure.

若一家面包店实现销售额 50 000 英镑，毛利为 30 000 英镑，则毛利率 = (30 000 ÷ 50 000) × 100 = 60%。这意味着每售出 1 英镑面包，便有 60 便士毛利可用来覆盖日常经营费用。毛利率上升表明效率提高，下降则可能预示库存成本上升或折扣压力加大。

---

12. Double-Entry Summary: Debits and Credits | 复式记账小结：借方与贷方

Every business transaction affects at least two accounts. Debits and credits are used to record these changes following a consistent rule set. The total of debits must always equal the total of credits.

每一笔企业交易至少影响两个账户。借方和贷方按照一致的规则记录这些变动。借方总额必须始终等于贷方总额。

Account Category	Increase	Decrease
Assets	Debit	Credit
Expenses	Debit	Credit
Liabilities	Credit	Debit
Equity / Capital	Credit	Debit
Revenue	Credit	Debit

When cash is received from a customer, we debit the Cash account (asset increases) and credit Sales Revenue (revenue increases). When rent is paid, we debit Rent Expense (expense increases) and credit Cash (asset decreases). Memorising the pattern “DEAD CLIC” can help: Debit Expenses, Assets, Drawings; Credit Liabilities, Income, Capital.

收到客户现金时，借记现金账户（资产增加），贷记销售收入（收入增加）。支付租金时，借记租金费用（费用增加），贷记现金（资产减少）。记住“DEAD CLIC”口诀有帮助：借方记费用、资产、提款；贷方记负债、收益、资本。

---

Published by TutorHao | Accounting Revision Series | aleveler.com

更多咨询请联系16621398022（同微信）