IGCSE CAIE Accounting: Formula & Theorem Quick Reference Handbook | IGCSE CAIE 会计：公式定理速查手册

📚 IGCSE CAIE Accounting: Formula & Theorem Quick Reference Handbook | IGCSE CAIE 会计：公式定理速查手册

This quick reference handbook collects the essential formulas, rules and definitions that appear repeatedly in IGCSE CAIE Accounting. Each section pairs an English explanation with its Chinese equivalent to support both language learners and content revision.

本速查手册汇集 IGCSE CAIE 会计中反复出现的核心公式、规则与定义。每节均以英文讲解搭配对应中文，帮助双语学习者与备考学生快速复习。

1. The Accounting Equation and Double Entry Rules | 会计等式与复式记账规则

The accounting equation underpins the entire double entry system. It must always balance after every transaction.

会计等式支撑整个复式记账体系，每笔交易后都必须保持平衡。

Assets = Capital + Liabilities

Rearranged forms are equally important: Capital = Assets − Liabilities; Liabilities = Assets − Capital.

变形公式同样重要：资本 = 资产 − 负债；负债 = 资产 − 资本。

Double entry rule: every transaction has both a debit and a credit entry, and total debits equal total credits.

复式记账规则：每笔交易同时有借方和贷方，且借方总额等于贷方总额。