📚 IGCSE CCEA Accounting: Formula & Theorem Quick Reference | IGCSE CCEA 会计：公式定理速查手册
This quick reference guide collects the key formulas and accounting relationships required for IGCSE CCEA Accounting. Use it for revision, homework, and timed exam practice.
本速查手册汇总了 IGCSE CCEA 会计考试中必须掌握的核心公式与会计关系，可用于复习、作业与限时训练。
1. The Accounting Equation and Double-Entry Framework | 会计等式与复式记账框架
The fundamental equation is: Assets = Liabilities + Capital. Every transaction affects at least two ledger accounts and keeps this equation in balance.
基本会计等式为：资产 = 负债 + 资本。每一笔交易至少影响两个分类账户，并保持等式平衡。
Expanded capital relationship: Closing capital = Opening capital + Additional capital + Profit for the year – Drawings.
资本扩展关系：期末资本 = 期初资本 + 追加资本 + 年度利润 – 提款。
Debit and credit rules follow the accounting equation: assets and expenses increase on the debit side; liabilities, capital, and income increase on the credit side.
借贷规则遵循会计等式：资产与费用增加记借方；负债、资本与收入增加记贷方。
| Increase | Debit | Credit |
| Assets, expenses, drawings | ✓ | |
| Liabilities, capital, income | ✓ |
中文：资产、费用、提款增加记借方；负债、资本、收入增加记贷方。
2. Cost of Sales and Inventory | 销售成本与存货
Cost of sales = Opening inventory + Purchases – Purchase returns + Carriage inwards – Closing inventory.
销售成本 = 期初存货 + 购货 – 购货退回 + 购货运费 – 期末存货。
Net purchases = Purchases – Purchase returns. Goods available for sale = Opening inventory + Net purchases + Carriage inwards.
净购货 = 购货 – 购货退回。可供销售存货 = 期初存货 + 净购货 + 购货运费。
Carriage inwards is added to purchases in cost of sales; carriage outwards is a selling and distribution expense, not part of cost of sales.
购货运费计入销售成本；销货运费是销售及配送费用，不计入销售成本。
Inventory is valued at the lower of cost and net realisable value (NRV).
存货按成本与可变现净值孰低法计价。
3. Gross Profit and Profit for the Year | 毛利与年度利润
Net sales revenue = Sales – Sales returns. Gross profit = Net sales – Cost of sales.
销售净额 = 销售收入 – 销售退回。毛利 = 销售净额 – 销售成本。
Profit for the year = Gross profit + Other income – Total expenses.
年度利润 = 毛利 + 其他收入 – 总费用。
Expenses can include rent, insurance, wages, depreciation, and bad debts; other income may include rent received or commission received.
费用可包括租金、保险费、工资、折旧和坏账；其他收入可包括租金收入或佣金收入。
4. Profitability Ratios | 盈利能力比率
Gross profit margin = (Gross profit ÷ Net sales) × 100%.
毛利率 =（毛利 ÷ 销售净额）× 100%。
Net profit margin = (Profit for the year ÷ Net sales) × 100%.
净利率 =（年度利润 ÷ 销售净额）× 100%。
Return on capital employed (ROCE) = (Profit for the year ÷ Capital employed) × 100%. Capital employed is usually total assets minus current liabilities, or opening capital plus long-term liabilities at IGCSE level.
已动用资本回报率 =（年度利润 ÷ 已动用资本）× 100%。在 IGCSE 层面，已动用资本通常为总资产减去流动负债，或期初资本加长期负债。
Mark-up = (Gross profit ÷ Cost of sales) × 100%. Useful relationship: if mark-up is 25%, margin is 20%.
加成率 =（毛利 ÷ 销售成本）× 100%。常用关系：加成率为 25% 时，毛利率为 20%。
5. Liquidity and Working Capital Management | 流动性与营运资本管理
Working capital = Current assets – Current liabilities.
营运资本 = 流动资产 – 流动负债。
Current ratio = Current assets ÷ Current liabilities. It is often expressed as a ratio, e.g. 2.5 : 1.
流动比率 = 流动资产 ÷ 流动负债。通常以比率表示，如 2.5 : 1。
Liquid (acid test) ratio = (Current assets – Inventory) ÷ Current liabilities.
速动比率（酸性测试比率）=（流动资产 – 存货）÷ 流动负债。
Trade receivables days = (Trade receivables ÷ Credit sales) × 365 days.
应收账款周转天数 =（应收账款 ÷ 赊销净额）× 365 天。
Trade payables days = (Trade payables ÷ Credit purchases) × 365 days.
应付账款周转天数 =（应付账款 ÷ 赊购净额）× 365 天。
6. Efficiency and Activity Ratios | 效率与活动比率
Inventory turnover (times) = Cost of sales ÷ Average inventory. Average inventory = (Opening inventory + Closing inventory) ÷ 2.
存货周转率（次数）= 销售成本 ÷ 平均存货。平均存货 =（期初存货 + 期末存货）÷ 2。
Inventory holding period (days) = (Average inventory ÷ Cost of sales) × 365 days.
存货持有期（天）=（平均存货 ÷ 销售成本）× 365 天。
Trade receivable and payable days should be compared with credit terms to judge collection and payment efficiency.
应收账款和应付账款周转天数应与信用期比较，以判断收款与付款效率。
7. Depreciation and Non-current Assets | 折旧与非流动资产
Depreciation is a non-cash expense that matches the cost of a non-current asset to the periods it benefits.
折旧是非现金费用，将非流动资产成本分摊到其受益期间。
Straight-line annual depreciation = (Cost – Estimated residual value) ÷ Useful life.
直线法年折旧额 =（成本 – 预计残值）÷ 使用年限。
Straight-line depreciation rate = 100% ÷ Useful life.
直线法折旧率 = 100% ÷ 使用年限。
Reducing balance depreciation = Net book value at start of year × Depreciation rate.
余额递减法折旧额 = 年初账面净值 × 折旧率。
Carrying amount (net book value) = Cost – Accumulated depreciation.
账面净值 = 成本 – 累计折旧。
Profit or loss on disposal = Disposal proceeds – Carrying amount disposed of.
处置损益 = 处置收入 – 被处置资产的账面净值。
8. Break-even and Marginal Costing | 盈亏平衡与边际成本
Contribution per unit = Selling price per unit – Variable cost per unit.
单位贡献 = 单位售价 – 单位变动成本。
Total contribution = Total revenue – Total variable costs, or contribution per unit × number of units sold.
总贡献 = 总收入 – 总变动成本，或单位贡献 × 销售数量。
Break-even point in units = Fixed costs ÷ Contribution per unit.
盈亏平衡点（数量）= 固定成本 ÷ 单位贡献。
Break-even revenue = Fixed costs ÷ (Contribution per unit ÷ Selling price per unit), or break-even units × selling price.
盈亏平衡收入 = 固定成本 ÷（单位贡献 ÷ 单位售价），或盈亏平衡数量 × 单位售价。
Margin of safety = Actual sales units – Break-even sales units.
安全边际 = 实际销售数量 – 盈亏平衡销售数量。
Profit at a given output = (Contribution per unit × Output) – Fixed costs.
某产量下的利润 =（单位贡献 × 产量）- 固定成本。
9. Cash Flow, Capital and Simple Interest | 现金流、资本与单利
Net cash flow = Total cash inflows – Total cash outflows.
净现金流 = 总现金流入 – 总现金流出。
Closing cash balance = Opening cash balance + Net cash flow.
期末现金余额 = 期初现金余额 + 净现金流。
To find opening capital from records: Opening capital = Closing capital + Drawings – Capital injections – Profit for the year.
由记录求期初资本：期初资本 = 期末资本 + 提款 – 追加资本 – 年度利润。
Simple interest = Principal × Annual interest rate × Time in years.
单利 = 本金 × 年利率 × 年数。
10. Control Accounts, Provisions and Trial Balance | 控制账户、准备与试算表
Trade receivables control account: Closing receivables = Opening receivables + Credit sales – Sales returns – Cash received – Discounts allowed – Bad debts written off.
应收账款控制账户：期末应收账款 = 期初应收账款 + 赊销 – 销售退回 – 现金收回 – 折扣允许 – 坏账注销。
Trade payables control account: Closing payables = Opening payables + Credit purchases – Purchase returns – Cash paid – Discounts received.
应付账款控制账户：期末应付账款 = 期初应付账款 + 赊购 – 购货退回 – 现金支付 – 折扣收到。
Provision for doubtful debts = Trade receivables × Estimated doubtful percentage. An increase in provision reduces profit; a decrease increases profit.
坏账准备 = 应收账款 × 估计坏账百分比
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