📚 Pre-U CIE Accounting: Quick-Reference Formula & Theorem Handbook | CIE预科会计：公式定理速查手册
This handbook provides a concise, exam-focused collection of essential formulas, ratios, and theorems for the Pre-U CIE Accounting syllabus. It is designed as a quick-reference tool to help you revise key quantitative relationships, cost behaviour models, and analytical techniques needed for success in both structured and scenario-based questions.
本手册为 Pre-U CIE 会计课程汇编了考试中必不可少的公式、比率和定理，是一本高效速查工具书，旨在帮助你在结构化题目与情境分析题中快速调取核心定量关系、成本性态模型与分析技术。
1. The Accounting Equation | 会计等式
The fundamental accounting equation states that a business’s resources (assets) are always equal to the claims on those resources by outsiders (liabilities) and by the owners (equity). This equation forms the basis of the statement of financial position and double-entry bookkeeping. An expanded version incorporates revenues, expenses, and drawings to show how transactions affect owner’s equity.
基本会计等式指出，企业的资源（资产）始终等于外部人（负债）和所有者（权益）对这些资源的要求权。该等式是财务状况表和复式记账的基础。扩展式纳入收入、费用和提款，以反映交易如何影响所有者权益。
Assets = Liabilities + Equity
Assets = Liabilities + Capital + (Revenue – Expenses – Drawings)
Every transaction can be analysed by its effect on at least two accounts, ensuring the equation remains balanced. For example, purchasing inventory on credit increases both assets (inventory) and liabilities (trade payables).
每笔交易都可以通过其至少两个账户的影响来分析，从而确保等式保持平衡。例如，赊购存货会同时增加资产（存货）和负债（应付账款）。
2. Profit Calculations | 利润计算
Profitability is measured at two levels: gross profit and net profit. Gross profit shows the surplus from core trading after deducting the direct cost of goods sold. Net profit takes into account all other operating and non-operating income and expenses to show the overall profit for the period.
盈利能力通过两个层次衡量：毛利和净利润。毛利反映扣除直接销售成本后核心交易的盈余。净利润则考虑所有其他经营和非经营收入和费用，以显示当期总体利润。
Gross Profit = Sales Revenue – Cost of Sales
Net Profit = Gross Profit + Other Income – Expenses
Cost of Sales typically includes opening inventory plus purchases less closing inventory, adjusted for carriage inwards. Expenses include selling, administrative, and financial costs. Understanding this structure is vital for preparing income statements and analysing performance.
销售成本通常包括期初存货加采购减期末存货，并调整进货运费。费用包括销售、管理和财务成本。理解这一结构对于编制利润表和业绩分析至关重要。
3. Depreciation Methods | 折旧方法
Depreciation allocates the cost of a non-current asset over its useful life. The two most common methods are straight-line and reducing balance. Selection of method affects profit, net book value, and ratio calculations, so examiners frequently test depreciation adjustments.
折旧将非流动资产的成本在其使用寿命内分摊。最常见的两种方法是直线法和余额递减法。方法的选择会影响利润、账面净值和比率计算，因此考官经常测试折旧调整。
| Method / 方法 | Formula / 公式 |
| Straight-line / 直线法 | (Cost – Residual Value) / Useful Life |
| Reducing balance / 余额递减法 | Net Book Value × Depreciation Rate (%) |
When an asset is purchased or sold part-way through the year, depreciation must be pro-rated. The reducing balance method applies a constant percentage to the diminishing net book value, resulting in higher charges in earlier years.
当资产在年度中途购入或出售时，折旧必须按比例计算。余额递减法以恒定百分比乘以递减后的账面净值，导致早年折旧费用较高。
4. Bad Debts & Provision for Doubtful Debts | 坏账与呆账准备
Bad debts are trade receivables confirmed as irrecoverable and must be written off as an expense. A provision for doubtful debts is created to recognise estimated future losses, applying the prudence concept. Changes in provision are reflected in the income statement.
坏账是已确认无法收回的应收账款，必须作为费用冲销。呆账准备是为预计未来损失而设立的，体现了谨慎性概念。准备的变动反映在利润表中。
Bad Debts Expense = Confirmed Irrecoverable Amounts
Increase in Provision = (New % × Trade Receivables) – Old Provision
The journal entries for increasing the provision debit the income statement and credit the provision account. A decrease reverses the entry. Trade receivables in the statement of financial position are shown net of the provision.
增加准备的分录为借记利润表，贷记准备账户。减少则作反向分录。财务状况表中的应收账款以扣除准备后的净额列示。
5. Inventory Valuation | 存货估值
Inventory must be valued at the lower of cost and net realisable value (NRV). Cost can be determined using FIFO (first-in, first-out), LIFO (last-in, first-out) where allowed, or AVCO (weighted average cost). These methods affect cost of sales and closing inventory, thereby influencing reported profit.
存货必须按成本与可变现净值（NRV）孰低计价。成本可采用先进先出法（FIFO）、后进先出法（LIFO，若允许）或加权平均成本法（AVCO）确定。这些方法影响销售成本和期末存货，从而影响报告利润。
| Method / 方法 | Valuation Basis / 计价基础 |
| FIFO | Oldest costs assigned to cost of sales; latest costs remain in inventory |
| LIFO | Latest costs assigned to cost of sales; oldest costs remain in inventory |
| AVCO | Weighted average cost per unit after each purchase |
Under IAS 2, LIFO is not permitted, but understanding its effect helps in analysing inventory management. NRV ensures inventory is not overstated; if NRV falls below cost, a write-down is required.
根据国际会计准则第2号，LIFO不被允许，但理解其影响有助于分析存货管理。NRV确保存货不会高估；如果NRV低于成本，需要进行减记。
6. Financial Ratios – Liquidity | 财务比率 – 流动性
Liquidity ratios assess a firm’s ability to meet short-term obligations. The current ratio and quick ratio (acid test) are primary indicators. They compare liquid assets to current liabilities, giving insight into working capital management.
流动性比率评估企业偿还短期债务的能力。流动比率和速动比率（酸性测试比率）是主要指标。它们将流动资产与流动负债进行比较，提供对营运资金管理的洞察。
Current Ratio = Current Assets / Current Liabilities
Quick Ratio = (Current Assets – Inventory) / Current Liabilities
A current ratio of around 1.5:1 to 2:1 is often considered healthy, but this varies by industry. The quick ratio excludes inventory because it may not be readily convertible to cash. Analysing trends over time is more meaningful than a single value.
流动比率通常在1.5:1至2:1左右被视为健康，但不同行业有所不同。速动比率剔除存货，因为存货可能无法迅速转换为现金。分析趋势比单一数值更有意义。
7. Financial Ratios – Profitability | 财务比率 – 盈利性
Profitability ratios measure the ability to generate profit relative to sales, assets, and equity. Key ratios include gross profit margin, net profit margin, return on capital employed (ROCE), and return on equity (ROE).
盈利性比率衡量企业相对于销售、资产和权益的盈利能力。关键比率包括毛利率、净利率、运用资本回报率（ROCE）和权益回报率（ROE）。
Gross Profit Margin = (Gross Profit / Sales Revenue) × 100%
Net Profit Margin = (Net Profit / Sales Revenue) × 100%
ROCE = (Net Profit before Interest and Tax / Capital Employed) × 100%
ROE = (Net Profit after Tax / Equity) × 100%
Capital employed is usually total assets less current liabilities, or equity plus non-current liabilities. These ratios are used by investors and creditors to evaluate financial performance and compare companies.
运用资本通常为总资产减流动负债，或权益加非流动负债。这些比率被投资者和债权人用于评估财务表现和进行公司比较。
8. Financial Ratios – Efficiency | 财务比率 – 效率
Efficiency ratios evaluate how effectively a business utilises its assets and manages its liabilities. Common efficiency ratios include inventory turnover, trade receivables collection period, and trade payables payment period.
效率比率评估企业利用资产和管理负债的有效性。常见的效率比率包括存货周转率、应收账款回收期和应付账款付款期。
Inventory Turnover = Cost of Sales / Average Inventory
Trade Receivables Collection Period = (Trade Receivables / Credit Sales) × 365 days
Trade Payables Payment Period = (Trade Payables / Credit Purchases) × 365 days
Higher inventory turnover suggests efficient stock management, while an increasing collection period may signal credit control problems. The payment period must be interpreted alongside supplier relationships and cash flow.
较高的存货周转率表明存货管理效率高，而应收账款回收期增加可能预示信用控制问题。应付账款付款期需结合供应商关系和现金流量情况来解读。
9. Financial Ratios – Gearing & Investor Ratios | 财务比率 – 杠杆与投资比率
Gearing ratios measure the proportion of a business’s capital that comes from debt. The gearing ratio and interest cover are critical for assessing long-term financial risk. Earnings per share (EPS) and dividend cover are key investor ratios.
杠杆比率衡量企业资本中来自债务的比例。杠杆比率和利息保障倍数对于评估长期财务风险至关重要。每股收益（EPS）和股利保障倍数是关键的投资比率。
Gearing Ratio = (Non-current Liabilities + Long-term Loans) / (Equity + Non-current Liabilities) × 100%
Interest Cover = Net Profit before Interest and Tax / Interest Expense
Earnings per Share = (Net Profit after Tax – Preference Dividends) / Number of Ordinary Shares
Dividend Cover = Net Profit after Tax / Total Ordinary Dividends
A high gearing ratio indicates greater reliance on debt, increasing financial risk. Interest cover below 1.5 times may raise concerns. Dividend cover shows how many times profit covers the dividend, indicating sustainability.
较高的杠杆比率表明对债务的依赖度更高，增加了财务风险。利息保障倍数低于1.5倍可能引起担忧。股利保障倍数反映了利润覆盖股利的倍数，显示股利的可持续性。
10. Marginal Costing & Break-even Analysis | 边际成本法与盈亏平衡分析
Marginal costing separates costs into variable and fixed components. Contribution is the amount each unit sold contributes towards fixed costs and profit. Break-even point is where total revenue equals total costs, giving zero profit.
边际成本法将成本分为变动部分和固定部分。贡献毛益是每单位销售对固定成本和利润的贡献。盈亏平衡点是总收入等于总成本、利润为零的临界点。
Contribution per Unit = Selling Price per Unit – Variable Cost per Unit
Break-even Point (units) = Total Fixed Costs / Contribution per Unit
Margin of Safety = Actual Sales Units – Break-even Sales Units
Target Profit Units = (Total Fixed Costs + Target Profit) / Contribution per Unit
The contribution margin ratio (C/S ratio) is contribution divided by sales revenue, useful for multi-product break-even analysis. Graphically, break-even occurs at the intersection of total revenue and total cost lines.
贡献毛益率（C/S比率）是贡献毛益除以销售收入，在多产品盈亏平衡分析中很有用。从图形上看，盈亏平衡点出现在总收入线与总成本线的交点。
11. Variance Analysis | 差异分析
Standard costing and variance analysis enable management to control costs by comparing actual performance with pre-set standards. Variances are classified into material, labour, variable overhead, and fixed overhead variances, each with price/rate and volume/efficiency sub-variances.
标准成本法与差异分析通过将实际业绩与预定标准进行比较，使管理层能够控制成本。差异分为材料、人工、变动制造费用和固定制造费用差异，每类又细分为价格/工资率和用量/效率差异。
Material Price Variance = (Standard Price – Actual Price) × Actual Quantity Purchased
Material Usage Variance = (Standard Quantity – Actual Quantity) × Standard Price
Labour Rate Variance = (Standard Rate – Actual Rate) × Actual Hours
Labour Efficiency Variance = (Standard Hours – Actual Hours) × Standard Rate
Fixed overhead variances are split into expenditure and volume variances. Volume variance can be further analysed into capacity and efficiency variances using standard hours of production.
固定制造费用差异分为支出差异和产量差异。产量差异可利用标准生产工时进一步分解为生产能力差异和效率差异。
12. Budgeting & Cash Flow | 预算编制与现金流量
Budgets are forward-looking financial plans, including sales, production, and cash budgets. A cash budget forecasts receipts and payments to reveal periods of surplus or deficit, helping to manage liquidity effectively.
预算是前瞻性的财务计划，包括销售预算、生产预算和现金预算。现金预算预测收入与付款，以揭示盈余或赤字期间，有助于有效管理流动性。
Cash Budget: Opening Balance + Total Receipts – Total Payments = Closing Balance
Flexible budgets adjust originally planned figures for actual activity levels, enabling more meaningful variance analysis. Production budget models link sales forecasts with desired inventory changes.
弹性预算根据实际作业水平调整原计划数据，使差异分析更有意义。生产预算模型将销售预测与所需存货变动联系起来。
Required Production Units = Budgeted Sales Units + Desired Closing Inventory – Opening Inventory
Master budgets integrate all functional budgets, culminating in budgeted financial statements. They serve as a benchmark for performance evaluation throughout the control cycle.
总预算整合所有职能预算，最终形成预算财务报表。它们在整个控制循环中作为业绩评估的基准。
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