Formula & Theorem Quick Reference Handbook for AQA Accounting | AQA 会计公式定理速查手册

📚 Formula & Theorem Quick Reference Handbook for AQA Accounting | AQA 会计公式定理速查手册

This comprehensive handbook gathers every essential formula, theorem, and ratio you need for the AQA Pre-U Accounting examination. From the core accounting equation to investment appraisal, each entry is paired with a concise explanation and categorised for quick revision. Keep this guide handy to reinforce your numerical fluency and deepen your conceptual understanding.

本手册汇集了 AQA Pre-U 会计考试中所有核心公式、定理与比率。从基本的会计等式到投资评估技术，每一项公式都配有简明解释并分类整理，方便快速复习。随身参考本指南，以强化你的数字运用能力并深化概念理解。

1. The Accounting Equation & Double-Entry Foundation | 会计等式与复式记账基础

The accounting equation is the bedrock of all bookkeeping: Assets = Liabilities + Equity. Every transaction leaves this equality intact, ensuring that the financial position remains balanced.

会计等式是所有簿记的基石：资产 = 负债 + 所有者权益。每一笔交易都保持这一相等关系，使财务状况始终平衡。

Double-entry rule: for each transaction, total debits must equal total credits. Assets increase with debits, liabilities and equity increase with credits. The trial balance is a direct check of this rule.

复式记账规则：每笔交易中，借方总额必须等于贷方总额。资产增加记借方，负债与所有者权益增加记贷方。试算表直接验证这一规则。

Assets – Liabilities = Net Assets ; Net Assets = Equity

资产 – 负债 = 净资产 ; 净资产 = 所有者权益

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2. Depreciation Methods | 折旧方法

Straight-line method: an equal amount is charged each year. Depreciation expense = (Cost – Residual value) ÷ Useful life. The carrying amount declines linearly.

直线法：每年计提等额折旧。折旧费用 =（成本 – 残值）÷ 使用年限。账面价值线性下降。

Reducing balance method: a fixed percentage is applied to the carrying amount. Depreciation = Carrying amount × Rate%. This results in higher charges in early years.

余额递减法：按固定百分比乘以账面价值计算折旧。折旧额 = 账面价值 × 折旧率。早期折旧费用较高。

Units of production method: Depreciation per unit = (Cost – Residual value) ÷ Total estimated units; expense is based on actual usage. This matches expense to activity.

工作量法：单位折旧额 =（成本 – 残值）÷ 预计总产量；费用按实际使用量计算。使费用与业务量相匹配。

Carrying amount = Cost – Accumulated depreciation

账面价值 = 成本 – 累计折旧

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3. Inventory Valuation Rules | 存货估值规则

Inventory must be valued at the lower of cost and net realisable value (NRV). Cost includes purchase cost, carriage inwards, and conversion costs; NRV is estimated selling price less costs to complete and sell.

存货必须以成本与可变现净值（NRV）孰低计价。成本包括购价、进货运费及加工成本；NRV 为估计售价减去至完工及销售所需的费用。

FIFO (First In, First Out) assumes earliest purchases are issued first. Closing inventory is valued at the most recent prices, raising asset values in inflationary times.

先进先出法（FIFO）假设最早购入的存货最先发出。期末存货以最新价格计价，在通胀时期抬高资产价值。

AVCO (Weighted Average Cost) recalculates a new average cost after each purchase. Cost per unit = Total cost of inventory ÷ Total units held. This smoothes price fluctuations.

加权平均成本法（AVCO）每次采购后重新计算平均成本。单位成本 = 存货总成本 ÷ 库存总数量。平滑价格波动。

LIFO (Last In, First Out) is not permitted under IAS 2 but may appear in theory. It charges current prices to cost of sales, lowering profit during inflation.

后进先出法（LIFO）在国际会计准则第2号下不被允许，但可能在理论题中出现。它以当期价格计入销货成本，通胀期降低利润。

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4. Profitability Ratios | 盈利能力比率

Gross profit margin = (Gross profit ÷ Revenue) × 100%. It shows how efficiently a business turns sales into gross profit before overheads.

毛利率 =（毛利 ÷ 营业收入）× 100%。反映企业在扣除间接费用前将销售转化为毛利的效率。

Net profit margin = (Profit for the year ÷ Revenue) × 100%. It captures overall profitability after all operating costs, interest, and tax.

净利率 =（年度净利润 ÷ 营业收入）× 100%。涵盖所有营业成本、利息与税金后的综合盈利能力。

ROCE (Return on Capital Employed) = (Profit before interest and tax ÷ Capital employed) × 100%. Capital employed = Total assets – Current liabilities, or Equity + Non-current liabilities.

已用资本回报率 (ROCE) =（息税前利润 ÷ 已用资本）× 100%。已用资本 = 总资产 – 流动负债，或 所有者权益 + 非流动负债。

Asset turnover = Revenue ÷ Capital employed. It complements ROCE by showing how efficiently assets generate sales.

资产周转率 = 营业收入 ÷ 已用资本。补充 ROCE，显示资产创造销售的效率。

Ratio	Formula	Interpretation
Gross margin	(Gross profit / Revenue) × 100%	Higher is better; indicates pricing strategy and cost control
Net margin	(Net profit / Revenue) × 100%	Reflects overall expense management
ROCE	(PBIT / Capital employed) × 100%	Measures return on long-term funds; compare with WACC or benchmark

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5. Liquidity & Working Capital Ratios | 流动性与营运资金比率

Current ratio = Current assets ÷ Current liabilities. A ratio of around 1.5:1 to 2:1 is often considered comfortable, but it varies by industry.

流动比率 = 流动资产 ÷ 流动负债。通常认为 1.5:1 至 2:1 较为理想，但因行业而异。

Quick ratio (Acid test) = (Current assets – Inventories) ÷ Current liabilities. A stricter measure of liquidity, excluding slow-moving inventories. A ratio of 1:1 is generally acceptable.

速动比率（酸性测试）=（流动资产 – 存货）÷ 流动负债。更严格的流动性指标，排除流动性较慢的存货。1:1 通常可接受。

Working capital cycle (days): Inventory days + Trade receivable days – Trade payable days. A shorter cycle improves cash flow.

营运资金周期（天数）：存货周转天数 + 应收账款周转天数 – 应付账款周转天数。周期越短，现金流越好。

Inventory days = (Average inventory ÷ Cost of sales) × 365

存货周转天数 =（平均存货 ÷ 销售成本）× 365

Receivable days = (Trade receivables ÷ Credit sales) × 365

应收账款周转天数 =（应收账款 ÷ 赊销收入）× 365

Payable days = (Trade payables ÷ Credit purchases) × 365

应付账款周转天数 =（应付账款 ÷ 赊购额）× 365

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6. Efficiency & Solvency Ratios | 效率与偿债能力比率

Inventory turnover (times) = Cost of sales ÷ Average inventory. It shows how many times inventory is sold and replaced. Higher turnover suggests efficient stock management.

存货周转率（次）= 销售成本 ÷ 平均存货。表示存货销售及替换的次数。周转率越高，通常意味着存货管理越高效。

Gearing ratio = (Non-current liabilities ÷ Capital employed) × 100%, or (Debt ÷ Equity) × 100% depending on the definition. High gearing increases financial risk but can amplify returns.

资产负债率（杠杆比率）=（非流动负债 ÷ 已用资本）× 100%，或（负债 ÷ 所有者权益）× 100%。高杠杆增加财务风险但可能放大收益。

Interest cover = Profit before interest and tax ÷ Interest expense. It measures how easily a company can pay interest. A cover below 1.5 is a warning signal.

利息保障倍数 = 息税前利润 ÷ 利息费用。衡量企业支付利息的能力。低于 1.5 倍是警示信号。

Trade receivable turnover = Credit sales ÷ Average trade receivables. A low turnover may signal poor collection or generous credit terms.

应收账款周转率 = 赊销收入 ÷ 平均应收账款。周转率低可能提示收款不力或信用政策过于宽松。

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7. Break-Even & CVP Analysis | 盈亏平衡与本量利分析

Break-even point (units) = Total fixed costs ÷ Contribution per unit. Where contribution per unit = Selling price – Variable cost per unit.

盈亏平衡点（销售量）= 固定成本总额 ÷ 单位贡献毛益。单位贡献毛益 = 销售单价 – 单位变动成本。

Break-even point (sales value) = Total fixed costs ÷ (Contribution to sales ratio). The C/S ratio is contribution ÷ sales, expressed as a decimal.

盈亏平衡点（销售额）= 固定成本总额 ÷ 贡献毛益率。贡献毛益率 = 贡献毛益 ÷ 销售收入，以小数表示。

Margin of safety (units) = Budgeted sales units – Break-even sales units. It shows how much sales can drop before a loss occurs.

安全边际（销售量）= 预算销售量 – 盈亏平衡销售量。反映销售量能下降多少才会出现亏损。

Target profit (units) = (Fixed costs + Target profit) ÷ Contribution per unit. This adapts the break-even model for profit planning.

目标利润销售量 =（固定成本 + 目标利润）÷ 单位贡献毛益。将盈亏平衡模型用于利润规划。

Contribution = Sales – Variable costs

贡献毛益 = 销售收入 – 变动成本

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8. Marginal vs. Absorption Costing | 边际成本法与吸收成本法

Marginal costing treats only variable production costs as product costs; fixed production overheads are period costs. Inventory is valued at variable cost per unit.

边际成本法将仅变动生产成本视为产品成本；固定生产间接费用作为期间费用。存货按单位变动成本计价。

Absorption costing includes all production overheads (fixed + variable) in product cost, usually using overhead absorption rates (OAR). OAR = Budgeted overhead ÷ Budgeted activity level.

吸收成本法将所有生产间接费用（固定和变动）都计入产品成本，通常使用间接费用分配率（OAR）。OAR = 预算间接费用 ÷ 预算作业量。

Profit reconciliation: the difference between marginal and absorption profit is the change in inventory units × fixed overhead per unit. If inventory increases, absorption profit exceeds marginal profit.

利润调节：吸收成本法与边际成本法的利润差 = 存货数量变动 × 单位固定间接费用。若存货增加，吸收成本利润高于边际成本利润。

Absorption profit – Marginal profit = (Closing inv. – Opening inv.) × Fixed OAR

吸收成本利润 – 边际成本利润 =（期末存货 – 期初存货）× 固定 OAR

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9. Budgeting & Variance Analysis | 预算与差异分析

A flexible budget adjusts original budgeted costs to actual activity levels. It allows a fair comparison of actual vs. budget at the same output, isolating volume and cost variances.

弹性预算将原预算成本按实际作业水平调整。它使实际与预算能在同一产量基础上比较，分离出数量差异和成本差异。

Sales price variance = Actual sales volume × (Actual price – Budgeted price). Positive variance is favourable.

销售价格差异 = 实际销售量 ×（实际单价 – 预算单价）。正数为有利差异。

Material price variance = Actual quantity purchased × (Actual price – Standard price). Material usage variance = Standard price × (Actual quantity used – Standard quantity allowed for actual output).

材料价格差异 = 实际采购量 ×（实际价格 – 标准价格）。材料用量差异 = 标准价格 ×（实际用量 – 实际产量应耗标准用量）。

Labour rate variance = Actual hours × (Actual rate – Standard rate). Labour efficiency variance = Standard rate × (Actual hours worked – Standard hours for actual output).

人工工资率差异 = 实际工时 ×（实际工资率 – 标准工资率）。人工效率差异 = 标准工资率 ×（实际工时 – 实际产量标准工时）。

Variable overhead variance is analysed similarly using standard rate and hours. Fixed overhead expenditure variance = Budgeted fixed overhead – Actual fixed overhead.

变动间接费用差异采用标准费率和工时类似分析。固定间接费用支出差异 = 预算固定间接费用 – 实际固定间接费用。

Variance	Formula
Material price	AQ × (AP – SP)
Material usage	SP × (AQu – SQ)
Labour rate	AH × (AR – SR)
Labour efficiency	SR × (AH – SH)

Key: AQ=actual quantity purchased, AP=actual price, SP=standard price, AQu=actual quantity used, SQ=standard quantity for actual output, AH=actual hours, AR=actual rate, SR=standard rate, SH=standard hours for actual output.

符号说明：AQ=实际采购量，AP=实际价格，SP=标准价格，AQu=实际用量，SQ=实际产量标准用量，AH=实际工时，AR=实际工资率，SR=标准工资率，SH=实际产量标准工时。

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10. Investment Appraisal Techniques | 投资评估技术

Payback period = the time required for cumulative cash inflows to repay the initial investment. Simple but ignores time value of money and cash flows after payback.

投资回收期 = 累计现金流入偿还初始投资所需的时间。简单但忽略货币时间价值和回收期后的现金流。

ARR (Accounting Rate of Return) = (Average annual profit ÷ Average investment) × 100%. Average investment is often (Initial cost + Residual value) ÷ 2. ARR uses accounting profits, not cash flows.

会计收益率 (ARR) =（平均年利润 ÷ 平均投资额）× 100%。平均投资额通常为（初始成本 + 残值）÷ 2。ARR 采用会计利润而非现金流。

NPV (Net Present Value) = Σ [Cash flow ₜ × (1 + r)⁻ᵗ] – Initial investment, where r is the discount rate and t the time period. All cash flows are discounted to present value. A positive NPV adds shareholder value.

净现值 (NPV) = Σ [第 t 期现金流 × (1 + r)⁻ᵗ] – 初始投资，r 为折现率，t 为时期。所有现金流折现到现值。NPV 为正则增加股东价值。

IRR (Internal Rate of Return) is the discount rate that makes NPV = 0. It is found by interpolation: IRR = L + [NPVₗ / (NPVₗ – NPVₕ)] × (H – L), where L and H are lower and higher discount rates.

内含报酬率 (IRR) 是使 NPV = 0 的折现率。通过内插法求得：IRR = L + [NPVₗ / (NPVₗ – NPVₕ)] × (H – L)，L 和 H 分别为较低和较高的折现率。

Discount factor = 1 / (1 + r)ᵗ ; PV = Cash flow × Discount factor

折现系数 = 1 / (1 + r)ᵗ ; 现值 = 现金流 × 折现系数

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11. Cash Flow Statements & Working Capital Adjustments | 现金流量表与营运资金调整

Cash flow from operating activities (indirect method) starts with profit before tax, adjusts for non-cash items (depreciation, provisions), and adds/subtracts movements in working capital. An increase in receivables or inventory uses cash; an increase in payables provides cash.

经营活动现金流量（间接法）以税前利润为起点，调整非现金项目（折旧、准备），并加/减营运资金变动。应收账款或存货增加占用现金；应付账款增加提供现金。

Net cash flow from operations = Operating profit + Depreciation – Increase in inventory – Increase in receivables + Increase in payables

经营活动净现金流 = 营业利润 + 折旧 – 存货增加额 – 应收账款增加额 + 应付账款增加额

Free cash flow = Net cash from operations – Capital expenditure. It measures cash available for debt repayment, dividends, or reinvestment.

自由现金流 = 经营活动净现金流 – 资本支出。衡量可用于偿债、派息或再投资的现金。

Cash conversion cycle = Inventory days + Receivable days – Payable days. A negative cycle means companies are effectively financed by suppliers.

现金转换周期 = 存货周转天数 + 应收账款周转天数 – 应付账款周转天数。负值意味着企业实际上由供应商提供融资。

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12. Partnership & Company Accounting Essentials | 合伙与公司会计要点

Partnership profit allocation: first allocate interest on capital, then salaries to partners, then sharing of residual profit in the profit‑sharing ratio. Interest on drawings is deducted from a partner’s share.

合伙企业利润分配：先分配资本利息，再分配合伙人工薪，之后按损益分配率分配剩余利润。提款利息从合伙人份额中扣减。

Partner’s total share = Interest on capital + Salary + Share of residual – Interest on drawings

合伙人应得总额 = 资本利息 + 薪金 + 剩余利润份额 – 提款利息

Company issued share capital: ordinary shares and preference shares. Dividend cover = Profit after tax ÷ Dividend paid. Dividend yield = Dividend per share ÷ Market price per share × 100%.

公司已发行股本：普通股与优先股。股利保障倍数 = 税后利润 ÷ 已付股利。股利收益率 = 每股股利 ÷ 每股市价 × 100%。

Rights issue formula: Theoretical ex-rights price (TERP) = [(Old shares × Cum rights price) + (New shares × Issue price)] ÷ Total shares after issue. Value of a right = Cum rights price – TERP.

配股公式：除权理论价格 (TERP) = [（旧股数 × 含权价）+（新股数 × 发行价）] ÷ 配后总股数。配股权价值 = 含权价 – TERP。

Earnings per share (EPS) = Profit after tax and preference dividends ÷ Weighted average number of ordinary shares

每股收益 (EPS) =（税后利润 – 优先股股利）÷ 加权平均普通股股数

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