📚 A-Level CAIE Accounting: Formula & Theorem Quick Reference Handbook | A-Level CAIE 会计：公式定理速查手册
This quick reference handbook brings together the essential formulas and accounting relationships required for the CAIE A-Level Accounting syllabus. Use it to consolidate your revision, check your workings, and build speed when answering calculation and analysis questions.
本速查手册汇总了 CAIE A-Level 会计课程所需的核心公式与会计关系。用于巩固复习、检查计算过程，并提升解答计算与分析题的速度。
1. The Accounting Equation | 会计等式
The accounting equation is the foundation of the double entry system. It must balance after every transaction because every resource is financed either by the owner or by external parties.
会计等式是复式记账系统的基础。每笔交易发生后等式必须保持平衡，因为每一资源要么由所有者出资，要么由外部债权人提供资金。
Assets = Capital + Liabilities
The equation can be rearranged to calculate capital or liabilities.
该等式可以变形以计算资本或负债。
Capital = Assets – Liabilities
Liabilities = Assets – Capital
Assets and liabilities are each split into non-current and current items.
资产和负债各自分为非流动项目和流动项目。
Total assets = Non-current assets + Current assets
Total liabilities = Non-current liabilities + Current liabilities
2. Double Entry Rules | 复式记账规则
Every transaction has a dual effect. In the ledger, the total debits must always equal the total credits.
每笔交易都有双重影响。在分类账中，借方总额必须始终等于贷方总额。
| Account type 账户类型 | Debit 借方 | Credit 贷方 |
|---|---|---|
| Assets 资产 | Increase 增加 | Decrease 减少 |
| Liabilities 负债 | Decrease 减少 | Increase 增加 |
| Capital 资本 | Decrease 减少 | Increase 增加 |
| Income 收入 | Decrease 减少 | Increase 增加 |
| Expenses 费用 | Increase 增加 | Decrease 减少 |
These rules are tested through ledger entries, T-accounts, and correction of errors.
这些规则通过分类账分录、T 型账和错误更正进行考查。
3. Inventory Valuation and Cost of Sales | 存货计价与销售成本
Cost of sales is calculated by adjusting purchases for opening and closing inventory.
销售成本通过对采购额进行期初存货与期末存货的调整来计算。
Cost of sales = Opening inventory + Purchases – Closing inventory
When inventory is valued, CAIE candidates must be able to use FIFO, LIFO, and AVCO methods where appropriate.
在存货计价中，CAIE 考生必须能够在适当情况下使用先进先出法、后进先出法和加权平均法。
AVCO per unit = Total cost of goods available for sale ÷ Total units available for sale
Closing inventory value = Closing units × AVCO per unit
FIFO charges the oldest costs to cost of sales, while LIFO charges the newest costs. AVCO smooths price changes by using one average cost per unit.
先进先出法将最早的成本计入销售成本，后进先出法将最新的成本计入销售成本。加权平均法通过使用单一的单位平均成本来平滑价格变动。
4. Depreciation and Non-current Asset Disposal | 折旧与非流动资产处置
Depreciation spreads the cost of a non-current asset over its useful life. The straight-line method gives an equal annual charge.
折旧将非流动资产成本在其使用寿命内分摊。直线法每年计提相等的折旧额。
Straight-line depreciation = (Cost – Residual value) ÷ Useful life
The reducing balance method applies a fixed percentage to the carrying amount each year.
余额递减法每年按固定百分比对账面净值计提折旧。
Reducing balance depreciation = Net book value × Depreciation rate
The carrying amount is the original cost less accumulated depreciation to date.
账面净值等于原始成本减去截至目前的累计折旧。
Carrying amount = Cost – Accumulated depreciation
On disposal, the profit or loss is the difference between proceeds and carrying amount.
处置时，利润或损失等于处置收入与账面净值之间的差额。
Profit or loss on disposal = Disposal proceeds – Carrying amount
5. Irrecoverable Debts and Provision for Doubtful Debts | 坏账与坏账准备
An irrecoverable debt is written off directly. A provision for doubtful debts is an estimate of future non-recovery based on trade receivables.
坏账直接核销。坏账准备是根据应收账款预计未来无法收回的金额。
Closing provision = Trade receivables × Expected irrecoverable rate
The change in provision is calculated by comparing the closing provision with the opening provision.
准备金的变动通过比较期末坏账准备与期初坏账准备来计算。
Increase in provision = Closing provision – Opening provision
An increase is charged as an expense and credited to the provision account. A decrease is credited to income and debited to the provision account.
增加的部分计入费用并贷记坏账准备账户。减少的部分贷记收入并借记坏账准备账户。
6. Profitability Ratios | 盈利能力比率
Profitability ratios measure how successfully a business converts revenue into profit and returns for capital providers.
盈利能力比率衡量企业将收入转化为利润以及为资本提供者创造回报的能力。
Gross profit margin = (Gross profit ÷ Revenue) × 100%
Mark-up = (Gross profit ÷ Cost of sales) × 100%
Profit for the year margin = (Profit for the year ÷ Revenue) × 100%
Return on capital employed (ROCE) = (Profit from operations ÷ Capital employed) × 100%
Capital employed is usually calculated as total assets less current liabilities, or as equity plus non-current liabilities.
资本占用通常按总资产减去流动负债计算，或按所有者权益加上非流动负债计算。
Capital employed = Total assets – Current liabilities
7. Liquidity and Efficiency Ratios | 流动性与运营效率比率
Liquidity ratios show whether a business can meet its short-term obligations as they fall due.
流动性比率显示企业能否在短期债务到期时履行偿付义务。
Current ratio = Current assets ÷ Current liabilities
Quick ratio = (Current assets – Inventory) ÷ Current liabilities
Efficiency ratios measure how well the business manages inventory, trade receivables, and trade payables.
效率比率衡量企业管理存货、应收账款和应付账款的能力。
Inventory turnover = Cost of sales ÷ Average inventory
Average inventory = (Opening inventory + Closing inventory) ÷ 2
Trade receivable days = (Trade receivables ÷ Credit sales) × 365
Trade payable days = (Trade payables ÷ Credit purchases) × 365
8. Capital Structure and Investor Ratios | 资本结构与投资者比率
Gearing measures the proportion of a business financed by long-term debt compared with total capital employed.
杠杆比率衡量企业由长期债务融资的比例与总资本占用的对比。
Gearing ratio = (Non-current liabilities ÷ Capital employed) × 100%
An alternative debt-to-equity measure can be used.
也可以使用债务权益比的替代指标。
Debt-to-equity ratio = Non-current liabilities ÷ Equity
Interest cover shows how easily operating profit can pay finance costs.
利息保障倍数显示营业利润支付财务费用的容易程度。
Interest cover = Profit from operations ÷ Finance costs
Earnings per share = Profit after tax ÷ Number of ordinary shares
Dividend cover = Profit after tax ÷ Ordinary dividends
9. Cost Behaviour and Marginal Costing | 成本性态与边际成本
Costs are classified by how they respond to changes in output. Fixed costs remain constant in total, while variable costs change in total with output.
成本按其随产量变化的方式分类。固定成本总额保持不变，变动成本总额随产量变化而变化。
Total cost = Fixed cost + Variable cost
Variable cost per unit = Total variable cost ÷ Number of units
Contribution is the amount each unit earns towards covering fixed costs and then generating profit.
边际贡献是每单位产品为弥补固定成本并进而创造利润所提供的金额。
Contribution per unit = Selling price per unit – Variable cost per unit
Total contribution = Contribution per unit × Number of units sold
Profit = Total contribution – Fixed costs
10. Break-even and Margin of Safety | 盈亏平衡与安全边际
Break-even is the level of sales at which total contribution exactly equals fixed costs, giving zero profit or loss.
盈亏平衡点是指总边际贡献恰好等于固定成本、利润为零的销售水平。
Break-even point in units = Fixed costs ÷ Contribution per unit
Break-even revenue can be found using the contribution-to-sales ratio.
盈亏平衡销售额可使用边际贡献率计算。
Contribution-to-sales ratio = (Contribution per unit ÷ Selling price per unit) × 100%
Break-even revenue = Fixed costs ÷ Contribution-to-sales ratio
Margin of safety is the amount by which actual or budgeted sales exceed break-even sales.
安全边际是实际或预算销售额超过盈亏平衡销售额的金额。
Margin of safety in units = Budgeted sales units – Break-even sales units
Target profit units = (Fixed costs + Target profit) ÷ Contribution per unit
11. Budgeting and Standard Cost Variances | 预算与标准成本差异
A sales variance compares actual performance with budget. A favourable variance increases profit; an adverse variance reduces profit.
销售差异将
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