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

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

This quick reference handbook compiles the essential formulas, theorems and accounting principles required for the OCR Pre-U Accounting examination. From the fundamental accounting equation to detailed ratio analysis, these formulas serve as the backbone of financial reporting and decision-making. Use this guide to reinforce your understanding and streamline your revision.

本速查手册汇总了 OCR Pre-U 会计考试所必需的核心公式、定理和会计原则。从基本会计恒等式到详细的比率分析，这些公式构成了财务报告和决策的基石。使用本指南巩固理解并提高复习效率。

1. The Accounting Equation & Double-Entry | 会计恒等式与复式记账

The accounting equation is the foundation of double-entry bookkeeping: Assets = Liabilities + Equity. Every transaction affects at least two accounts, maintaining this balance.

会计恒等式是复式记账的基础：资产 = 负债 + 权益。每笔交易至少影响两个账户，始终保持等式平衡。

In expanded form: Assets = Liabilities + Capital + (Income − Expenses − Drawings). This shows how profit and drawings affect owners’ equity.

扩展形式：资产 = 负债 + 资本 + （收入 − 费用 − 提款）。这显示了利润和提款如何影响所有者权益。

Debits must always equal credits in the ledger. For every transaction, the total debit value equals the total credit value.

分类账中借方总和必须始终等于贷方总和。对于每笔交易，借方总额等于贷方总额。

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2. Key Financial Statements | 主要财务报表公式

The income statement calculates profit step by step:

利润表分步计算利润：

Gross Profit = Revenue − Cost of Sales

毛利润 = 收入 − 销售成本

Profit for the Year = Gross Profit + Other Income − Expenses

年度利润 = 毛利润 + 其他收入 − 费用

The statement of financial position shows net assets and equity:

财务状况表展示净资产和权益：

Net Assets = Total Assets − Total Liabilities

净资产 = 总资产 − 总负债

Equity is the residual interest: Equity = Capital + Retained Earnings. The statement balances when Equity equals Net Assets.

权益是剩余权益：权益 = 资本 + 留存收益。当权益等于净资产时，报表即平衡。

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3. Cost of Goods Sold & Inventory | 销售成本与存货计价

The cost of goods sold formula is fundamental:

销售成本公式是基础：

Cost of Goods Sold (COGS) = Opening Inventory + Purchases − Closing Inventory

销售成本 = 期初存货 + 采购 − 期末存货

Inventory valuation methods determine the cost assigned to closing inventory and COGS. Under FIFO (First In, First Out), oldest costs are matched with revenue, and closing inventory reflects latest costs.

存货计价方法决定了分配给期末存货和销售成本的成本。在先进先出法（FIFO）下，最早的成本与收入配比，期末存货反映最近的成本。

Under AVCO (Average Cost), cost per unit is calculated as total cost of goods available for sale divided by total units available. LIFO (Last In, First Out) is not permitted under IFRS but may appear for comparative purposes.

在加权平均法（AVCO）下，单位成本等于可供销售商品总成本除以可供销售商品总数量。后进先出法（LIFO）不被国际财务报告准则允许，但可能作为比较出现。

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4. Depreciation Formulas | 折旧计算公式

Straight-line depreciation spreads the cost evenly over the asset’s useful life:

直线法折旧在资产使用年限内均匀分摊成本：

Annual Depreciation = (Cost − Residual Value) ÷ Useful Life

年折旧额 = （成本 − 残值） ÷ 使用年限

Reducing balance method applies a constant rate to the net book value. The depreciation rate is derived from:

余额递减法对账面净值应用固定比率。折旧率由以下公式推导：

Reducing Balance Rate = 1 − (Residual Value ÷ Cost)^(1/Useful Life)

余额递减率 = 1 − （残值 ÷ 成本）^(1/使用年限)

Then, annual depreciation = Net Book Value at start of year × Rate. The rate remains constant, but the expense decreases each year.

然后，年折旧额 = 年初账面净值 × 折旧率。折旧率保持不变，但折旧费用逐年减少。

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5. Provision for Doubtful Debts | 坏账准备

A provision for doubtful debts matches potential credit losses to the period in which the sales occur. The general formula is:

坏账准备将潜在信用损失与销售发生的期间匹配。一般公式为：

Closing Provision = Specific Allowance + General Allowance (% of trade receivables)

期末准备 = 专项准备 + 一般准备（按应收账款百分比）

Bad debts written off are deducted from trade receivables. The change in provision (increase or decrease) is charged or credited to the income statement.

已核销的坏账从应收账款中扣除。准备的变动（增加或减少）记入利润表借方或贷方。

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6. Accruals & Prepayments | 应计与预付项目

Accrued expenses are costs incurred but not yet paid. They are added to the expense in the income statement and shown as a current liability.

应计费用是已发生但尚未支付的费用。在利润表中加至有关费用，并作为流动负债列示。

Prepaid expenses are amounts paid in advance. They are deducted from the expense and reported as a current asset.

预付费用是提前支付的金额。从费用中扣除，并报告为流动资产。

The adjusted expense formula combines cash paid and accruals/prepayments:

调整后费用公式结合了现金支付与应计/预付项目：

Adjusted Expense = Amount Paid + Opening Accrual − Closing Accrual + Closing Prepayment − Opening Prepayment

调整后费用 = 支付金额 + 期初应计 − 期末应计 + 期末预付 − 期初预付

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7. Ratio Analysis – Profitability | 比率分析 – 盈利能力

Gross profit margin measures the percentage of revenue remaining after cost of sales. Formula: (Gross Profit ÷ Revenue) × 100%.

毛利率衡量扣除销售成本后剩余的收入的百分比。公式：（毛利润 ÷ 收入） × 100%。

Net profit margin indicates the percentage of revenue that becomes net profit. Formula: (Profit for the Year ÷ Revenue) × 100%.

净利润率反映收入中转化为净利润的百分比。公式：（年度利润 ÷ 收入） × 100%。

Return on Capital Employed (ROCE) assesses how efficiently a business uses its long-term funding. Formula: (Profit before Interest and Tax ÷ Capital Employed) × 100%, where Capital Employed = Equity + Non-current Liabilities.

资本回报率（ROCE）评估企业利用其长期资金的效率。公式：（息税前利润 ÷ 资本占用） × 100%，资本占用 = 权益 + 非流动负债。

Gross profit markup shows profit added to cost of sales: (Gross Profit ÷ Cost of Sales) × 100%.

毛利润加成率表示加成至销售成本的利润：（毛利润 ÷ 销售成本） × 100%。

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8. Ratio Analysis – Liquidity & Efficiency | 比率分析 – 流动性与效率

Current ratio measures short-term liquidity: Current Assets ÷ Current Liabilities. A ratio above 1 is typical, but industry norms vary.

流动比率衡量短期偿债能力：流动资产 ÷ 流动负债。通常比率高于1，但行业标准各异。

Acid test (quick) ratio excludes inventory: (Current Assets − Inventory) ÷ Current Liabilities. It provides a stricter test of liquidity.

速动比率（酸性测试）排除存货：（流动资产 − 存货） ÷ 流动负债。它提供更严格的流动性检测。

Inventory turnover shows how many times inventory is sold and replaced: Cost of Sales ÷ Average Inventory. A higher turnover indicates efficient inventory management.

存货周转率显示存货售出和重置的次数：销售成本 ÷ 平均存货。周转率越高说明存货管理越有效率。

Trade receivable days measures the average collection period: (Trade Receivables ÷ Credit Sales) × 365 days.

应收账款周转天数衡量平均收款期：（应收账款 ÷ 赊销收入） × 365 天。

Trade payable days measures the average time taken to pay suppliers: (Trade Payables ÷ Credit Purchases) × 365 days.

应付账款周转天数衡量支付供应商的平均时间：（应付账款 ÷ 赊购金额） × 365 天。

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9. Ratio Analysis – Solvency & Investment | 比率分析 – 偿债能力与投资

Gearing ratio indicates the proportion of capital funded by debt: (Long-term Debt ÷ (Equity + Long-term Debt)) × 100%. High gearing suggests higher financial risk.

财务杠杆比率显示资本中债务融资的比例：（长期债务 ÷ （权益 + 长期债务）） × 100%。高杠杆意味着较高的财务风险。

Interest cover shows the ability to pay interest from profits: Profit before Interest and Tax ÷ Interest Expense. A higher figure provides greater safety margin.

利息覆盖率显示从利润中支付利息的能力：息税前利润 ÷ 利息费用。数值越高安全边际越大。

Earnings per Share (EPS) is widely used by stock market investors: Profit attributable to equity shareholders ÷ Number of ordinary shares.

每股收益（EPS）被股票市场投资者广泛使用：归属于普通股股东的利润 ÷ 普通股股数。

Dividend cover evaluates sustainability of dividends: Profit after Tax ÷ Dividends.

股利保障倍数评估股利的可持续性：税后利润 ÷ 股利。

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10. Accounting Concepts (Theorems) | 会计概念（定理）

The going concern concept assumes the business will continue operating for the foreseeable future. If not, assets may need to be valued at break-up basis.

持续经营概念假定企业在可预见的未来将继续经营。若非如此，资产可能需要按清算基础计价。

The accruals concept requires transactions to be recorded when they occur, not when cash changes hands. Revenue and expenses are matched to the period they relate to.

权责发生制概念要求交易在发生时记录，而非在现金收付时。收入与费用配比至其所属期间。

Consistency demands that accounting methods be applied consistently from one period to the next, enabling meaningful comparison.

一致性要求会计方法在不同期间一贯应用，以实现有意义的比较。

Prudence (conservatism) dictates that assets and income should not be overstated, and liabilities and expenses should not be understated. Provisions for potential losses are recognised.

谨慎性（稳健性）要求不高估资产和收入，不低估负债和费用。潜在损失的准备应予确认。

Materiality ensures that financial statements include all significant items that could influence users’ decisions. Immaterial amounts can be aggregated.

重要性确保财务报表包括所有可能影响使用者决策的重大项目。非重大金额可汇总处理。

The business entity concept separates the business transactions from the personal transactions of its owners.

企业主体概念将企业交易与所有者个人交易区分开来。

Historical cost records assets at their original purchase price, providing reliability but sometimes limiting relevance.

历史成本按原始购买价格记录资产，提供可靠性但有时限制相关性。

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