📚 Formula & Theorem Quick Reference Handbook | 公式定理速查手册
This handbook provides a concise, at-a-glance reference for all the essential formulas and theorems required in the Pre-U WJEC Accounting syllabus. It is designed to support quick revision, reinforce understanding of key quantitative relationships, and help you apply the correct calculations under examination conditions. Each section pairs the relevant formula with a brief explanation of its purpose and components.
本手册为 Pre-U WJEC 会计课程中所有关键公式和定理提供简明速查参考。旨在帮助快速复习、巩固对核心数量关系的理解，并使你能够在考试情境下正确运用计算。每个小节将对应公式与对其目的及组成部分的简要说明配对呈现。
1. The Accounting Equation | 会计等式
The accounting equation is the foundation of double-entry bookkeeping. It states that the total assets of a business are always equal to the sum of its liabilities and equity.
会计等式是复式记账的基础。它表明企业的总资产始终等于负债与所有者权益之和。
Assets = Liabilities + Equity
Assets are resources controlled by the entity; liabilities are present obligations; equity is the residual interest in the assets after deducting liabilities. This equation must balance after every transaction.
资产是企业控制的资源；负债是现时义务；权益是扣除负债后对资产的剩余权益。每笔交易后，该等式必须保持平衡。
2. Profitability Ratios | 盈利比率
Profitability ratios measure the ability of a business to generate earnings relative to its revenue, assets, or equity. They are vital for assessing financial performance.
盈利能力比率衡量企业相对于收入、资产或权益产生盈利的能力。这对评价财务业绩至关重要。
- Gross Profit Margin / 毛利率:
Gross Profit Margin = (Gross Profit / Revenue) × 100%
Indicates the percentage of revenue remaining after deducting cost of sales. A higher margin suggests better control over production or purchasing costs.
表示扣除销售成本后剩余收入的百分比。较高的毛利率意味着对生产或采购成本有更好的控制。
- Net Profit Margin / 净利率:
Net Profit Margin = (Net Profit / Revenue) × 100%
Shows the percentage of revenue left after all expenses, including operating costs, finance charges, and tax. It reflects overall operational efficiency.
表示扣除所有费用（包括经营成本、融资费用和税款）后剩余收入的百分比。它反映了整体经营效率。
- Return on Capital Employed (ROCE) / 已用资本回报率:
ROCE = (Operating Profit / Capital Employed) × 100%
Capital Employed = Total Assets − Current Liabilities, or Equity + Non-current Liabilities. ROCE measures how efficiently the business uses its long-term funding to generate profit.
已用资本 = 总资产 − 流动负债，或 权益 + 非流动负债。ROCE 衡量企业运用长期资金产生利润的效率。
3. Liquidity Ratios | 流动性比率
Liquidity ratios assess the short-term financial health of a business by evaluating its ability to meet current obligations as they fall due.
流动性比率通过评价企业到期偿付流动债务的能力，反映其短期财务健康状况。
- Current Ratio / 流动比率:
Current Ratio = Current Assets / Current Liabilities
A ratio of 1.5 : 1 to 2 : 1 is generally considered healthy, but the ideal level depends on the industry. A ratio below 1 may suggest potential liquidity problems.
一般认为 1.5:1 至 2:1 是健康水平，但理想值取决于行业。低于 1 可能暗示存在流动性问题。
- Acid Test Ratio (Quick Ratio) / 速动比率（酸性测试比率）:
Acid Test Ratio = (Current Assets − Inventories) / Current Liabilities
This stricter measure excludes inventories, which are less liquid. A ratio of 1 : 1 or above is often considered satisfactory.
更严格的指标，剔除了流动性较差的存货。1:1 或以上通常被认为是令人满意的。
4. Efficiency Ratios | 效率比率
Efficiency ratios examine how effectively a business utilizes its assets and manages its payables and receivables.
效率比率考察企业利用资产及管理应付账款和应收账款的效率。
- Inventory Turnover (times) / 存货周转次数:
Inventory Turnover = Cost of Sales / Average Inventory
Shows how many times inventory is sold and replaced over a period. A higher figure indicates efficient stock management, though excessively high turnover may signal lost sales due to under-stocking.
显示一定时期内存货售出并更新的次数。数值越高表示库存管理越高效，但过高可能意味着缺货导致销售损失。
- Trade Receivables Days / 应收账款周转天数:
Receivables Days = (Trade Receivables / Credit Sales) × 365 days
Measures the average number of days taken to collect debts from customers. A lower number is preferred.
衡量从客户收回款项的平均天数。天数越短越好。
- Trade Payables Days / 应付账款周转天数:
Payables Days = (Trade Payables / Credit Purchases) × 365 days
Measures the average period taken to pay suppliers. A longer period may improve cash flow but could strain supplier relationships.
衡量支付供应商款项的平均周期。较长的周期可能改善现金流，但也可能损害供应商关系。
5. Solvency Ratios | 偿付能力比率
Solvency ratios focus on a company’s long-term financial stability by analysing its debt levels relative to equity or total assets.
偿付能力比率通过分析债务与权益或总资产的相对水平，关注企业的长期财务稳定性。
- Gearing Ratio / 杠杆比率（债务权益比率）:
Gearing Ratio = (Non-current Liabilities / Capital Employed) × 100%
Or, alternatively, Debt / Equity. A high gearing ratio indicates the business relies heavily on debt financing, which increases financial risk due to fixed interest commitments.
或可用 债务/权益。高杠杆比率表明企业严重依赖债务融资，固定利息支出增加了财务风险。
6. Inventory Valuation | 存货估值
Accurate inventory valuation is essential for determining cost of sales and the value of closing inventory. Pre-U candidates must be able to apply FIFO, LIFO, and AVCO methods.
准确的存货估值对确定销售成本和期末存货价值至关重要。Pre-U 考生必须能够应用先进先出法（FIFO）、后进先出法（LIFO）和加权平均成本法（AVCO）。
- FIFO (First In, First Out) / 先进先出法: Issues inventory at the cost of the oldest purchases. Closing inventory is valued at the most recent purchase prices, providing a realistic balance sheet value during inflation.
- LIFO (Last In, First Out) / 后进先出法: Issues inventory at the cost of the most recent purchases. This matches current costs with current revenues but may undervalue closing inventory. (Note: LIFO is not permitted under IFRS but may still be examined conceptually.)
- AVCO (Weighted Average Cost) / 加权平均成本法: Recalculates the average cost per unit after each purchase. Issues and closing inventory are valued at this weighted average, smoothing out price fluctuations.
FIFO 按最早购入的成本发出存货，期末存货按最新采购价格计价，在通胀时期资产负债表价值更具真实性。LIFO 按最近购入的成本发出存货，使当期成本与当期收入配比，但可能低估期末存货。AVCO 在每次采购后重新计算单位平均成本，发出和期末存货均按此加权平均价计价，平滑了价格波动。
7. Depreciation Methods | 折旧方法
Depreciation allocates the cost of a non-current asset over its useful economic life. The two principal methods are straight-line and reducing balance.
折旧将非流动资产的成本在其经济使用寿命内分摊。两种主要方法是直线法和余额递减法。
- Straight-line Method / 直线法:
Annual Depreciation = (Cost − Residual Value) / Useful Life
This method charges an equal amount of depreciation each year. It is simple and suitable for assets that provide consistent benefits over time.
该方法每年计提相等金额的折旧。简单易行，适用于随时间提供稳定经济利益的资产。
- Reducing Balance Method / 余额递减法:
Annual Depreciation = Net Book Value at Start of Year × Depreciation Rate (%)
This applies a fixed percentage to the reducing net book value, resulting in higher depreciation charges in the early years. It is appropriate for assets that lose value more quickly initially.
对递减的账面净值应用固定百分比，导致早期折旧费用较高。适用于早期贬值较快的资产。
8. Provision for Doubtful Debts | 坏账准备
Prudence requires estimating the amount of trade receivables that may not be collected. This is achieved through a provision for doubtful debts.
谨慎性原则要求预估可能无法收回的应收账款金额，这通过坏账准备实现。
- Movement in Provision / 准备金的变动:
Increase/Decrease in Provision = New Provision Required − Opening Provision
An increase is charged as an expense in the income statement; a decrease is credited back. Specific bad debts are written off directly to the income statement before calculating the provision.
增加金额计入利润表作为费用；减少金额则冲回。具体坏账在计算准备之前直接冲销利润表。
9. Partnership Accounting | 合伙会计
Partnership accounts involve allocating profit among partners based on the partnership agreement, covering interest on capital, partners’ salaries, and profit-sharing ratios.
合伙会计涉及根据合伙协议在合伙人之间分配利润，包括资本利息、合伙人薪资和利润分配比例。
- Profit Appropriation / 利润分配:
Net Profit → + Interest on Drawings → − Interest on Capital → − Partners’ Salaries → Residual Profit shared in Profit-Sharing Ratio (PSR).
净利润 → + 提款利息 → − 资本利息 → − 合伙人薪资 → 剩余利润按利润分配比例（PSR）分配。
Interest on capital = Capital balance × Agreed interest rate. Interest on drawings = Drawings × Rate × Time fraction (often monthly).
资本利息 = 资本余额 × 约定利率。提款利息 = 提款额 × 利率 × 时间比例（通常按月计算）。
10. Company Accounting | 公司会计
Company accounting requires understanding share capital, reserves, and dividend calculations. The statement of changes in equity reflects these movements.
公司会计需要理解股本、准备金和股利计算。权益变动表反映了这些变动。
- Dividend Cover / 股利保障倍数:
Dividend Cover = Profit After Tax / Total Dividends
Shows how many times the dividend could be paid out of earnings. A high cover suggests dividends are well protected and there is scope for reinvestment.
显示利润可以支付股利的倍数。较高的倍数表明股利保障充分且有再投资空间。
- Earnings per Share (EPS) / 每股收益:
EPS = (Profit After Tax − Preference Dividends) / Number of Ordinary Shares
EPS is a key measure of shareholder return. It must be disclosed in the income statement of a listed company.
每股收益是衡量股东回报的关键指标。上市公司必须在利润表中披露。
- Rights Issue Calculation / 配股计算:
Theoretical Ex-rights Price = (Market Value of Existing Shares + Proceeds from New Shares) / Total Shares after Issue
Used to determine the expected market price after a rights issue.
用于确定配股后的预期市场价格。
11. Break-even Analysis | 盈亏平衡分析
Break-even analysis helps determine the level of sales needed to cover total costs. It uses the concept of contribution margin.
盈亏平衡分析有助于确定覆盖总成本所需的销售水平。它使用了边际贡献的概念。
- Contribution per Unit / 单位边际贡献:
Contribution per Unit = Selling Price per Unit − Variable Cost per Unit
BEP (units) = Total Fixed Costs / Contribution per Unit
BEP (revenue) = (Total Fixed Costs / Contribution per Unit) × Selling Price
Or using the C/S ratio: BEP (revenue) = Total Fixed Costs / (Contribution per Unit / Selling Price).
或使用贡献毛利率：BEP（金额）= 总固定成本 ÷（单位边际贡献 / 单价）。
- Margin of Safety / 安全边际:
Margin of Safety = Actual Sales − Break-even Sales
Expressed in units or revenue. It indicates how much sales can fall before a loss occurs.
以数量或金额表示。它表明在发生亏损之前销售额可以下降多少。
12. Budgeting | 预算
Budgets are financial plans for the future that support planning and control. Key formulas relate to cash budgets and flexed budgets.
预算是面向未来的财务计划，有助于规划和控制。关键公式涉及现金预算和弹性预算。
- Cash Budget: Closing Balance / 现金预算：期末余额:
Closing Cash Balance = Opening Balance + Total Cash Inflows − Total Cash Outflows
Inflows include cash sales, receipts from debtors, capital injections; outflows include payments to suppliers, expenses, capital expenditure.
现金流入包括现销、收回应收账款、资本注入；现金流出包括向供应商付款、费用支出、资本支出。
- Flexed Budget / 弹性预算:
Flexed Cost = Budgeted Fixed Cost + (Budgeted Variable Cost per Unit × Actual Activity Level)
This adjusts the original budget to reflect actual output levels, enabling meaningful variance analysis.
这调整原始预算以反映实际产出水平，从而实现有意义的差异分析。
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