📚 Year 11 Eduqas Accounting: Formula & Theorem Quick Reference Handbook | Year 11 Eduqas 会计：公式定理速查手册
This quick reference handbook brings together the essential formulas, ratios and accounting theorems you need for the Year 11 Eduqas Accounting syllabus. Using it regularly will help you answer calculation questions quickly, interpret financial statements accurately and boost your confidence in the exam room.
本速查手册汇总了 Year 11 Eduqas 会计大纲中所有关键的公式、比率和会计定理。定期使用本手册将帮助你快速解答计算题、准确解读财务报表，并在考场上倍增信心。
1. The Accounting Equation | 会计等式
The accounting equation is the foundation of double-entry bookkeeping. It states that everything the business owns is financed either by borrowing or by the owner’s funds. Every transaction keeps this equation in balance.
会计等式是复式记账的基础。它表明企业拥有的一切资源要么通过借款融资，要么由业主自有资金提供。每笔交易都会使该等式保持平衡。
Assets = Liabilities + Equity
资产 = 负债 + 所有者权益
Understanding the accounting equation helps you see how capital introduced, drawings, profit and loans affect the overall financial position.
理解会计等式有助于你明白投入资本、提款、利润和贷款如何影响企业的整体财务状况。
2. Gross Profit and Gross Profit Margin | 毛利与毛利率
Gross profit is the difference between sales revenue and the cost of goods sold. The gross profit margin expresses this as a percentage of sales, showing how efficiently a business controls its direct costs.
毛利是销售收入与销售成本之间的差额。毛利率将毛利表示为销售额的百分比，用以衡量企业管理直接成本的效率。
Gross Profit = Sales Revenue - Cost of Sales
毛利 = 销售收入 - 销售成本
Gross Profit Margin = (Gross Profit ÷ Sales Revenue) × 100%
毛利率 = （毛利 ÷ 销售收入）× 100%
A rising margin suggests good cost management, while a falling margin may indicate pressure from suppliers or competitors. Always compare with previous periods and industry averages.
毛利率上升说明成本管理得当，而毛利率下降则可能反映来自供应商或竞争者的压力。分析时务必与前期和行业均值进行比较。
3. Net Profit Margin | 净利率
Net profit margin measures the percentage of sales revenue that remains after all expenses — including operating costs, interest and tax — have been deducted. It is a key indicator of overall profitability.
净利率衡量扣除所有费用（包括经营开支、利息和税费）之后，销售收入中剩余的百分比。它是反映整体盈利能力的关键指标。
Net Profit Margin = (Net Profit ÷ Sales Revenue) × 100%
净利率 = （净利润 ÷ 销售收入）× 100%
Net profit is taken from the income statement after all expenses. Tracking this margin helps stakeholders judge whether the business is generating enough bottom-line return from its sales.
净利润来源于利润表，是扣除所有费用后的数字。追踪净利率有助于利益相关方判断企业是否能从销售中获得足够的最终回报。
4. Mark-up Percentage | 加成率
The mark-up is the percentage added to the cost price of goods to arrive at the selling price. It is calculated on the cost of sales, not on sales revenue, so it must be clearly distinguished from the gross profit margin.
加成率是在成本价的基础上增加的百分比，从而得出销售价格。它的计算基数是销售成本，而非销售收入，因此必须与毛利率明确区分。
Mark-up = (Gross Profit ÷ Cost of Sales) × 100%
加成率 = （毛利 ÷ 销售成本）× 100%
= Mark-up ÷ (1 + Mark-up), but for GCSE you mainly need to compute mark-up independently.
采用固定加成率的企业可以快速设定售价。加成率与毛利率的换算关系为：毛利率 = 加成率 ÷（1 + 加成率），不过在 GCSE 层面你更需要独立计算加成率。
5. Return on Capital Employed (ROCE) | 运用资本回报率
ROCE evaluates how effectively a business generates profit from the long-term funds invested in it. It is one of the most important profitability ratios for investors and managers.
ROCE 评价企业利用投入的长期资金创造利润的效率。它是投资者和管理者最看重的盈利能力比率之一。
ROCE = (Operating Profit ÷ Capital Employed) × 100%
运用资本回报率 = （营业利润 ÷ 运用资本）× 100%
Capital employed is usually total equity plus non‑current liabilities (or total assets minus current liabilities). Operating profit is used because it reflects the return from normal business activities before interest and tax.
运用资本通常为总权益加非流动负债（或总资产减流动负债）。公式使用营业利润，因为它反映企业在支付利息和税款前正常经营所产生的回报。
6. Current Ratio | 流动比率
The current ratio assesses a firm's ability to pay its short-term obligations with its short-term assets. A ratio between 1.5:1 and 2:1 is often regarded as healthy, though this varies by industry.
流动比率评估企业用短期资产偿还短期债务的能力。该比率在 1.5:1 至 2:1 之间通常被视为健康水平，但不同行业存在差异。
Current Ratio = Current Assets ÷ Current Liabilities
流动比率 = 流动资产 ÷ 流动负债
The result is normally expressed as a ratio (e.g., 1.8:1). A very high ratio could suggest that cash is not being used productively, while a low ratio warns of possible liquidity problems.
计算结果通常以比率形式表示（如 1.8:1）。比率过高可能意味着资金未被充分利用，而比率过低则警示企业可能面临流动性问题。
7. Acid Test Ratio (Quick Ratio) | 速动比率
The acid test ratio provides a stricter measure of liquidity by excluding inventory, which is often the least liquid current asset. It tells whether a business can meet its immediate debts without selling stock.
速动比率通过剔除存货（通常是最不易变现的流动资产）提供了更严格的流动性度量。它表明企业能否在不依赖出售存货的情况下偿还即时债务。
Acid Test Ratio = (Current Assets - Inventory) ÷ Current Liabilities
速动比率 = （流动资产 - 存货）÷ 流动负债
A ratio of close to 1:1 is normally satisfactory. If the ratio is significantly below 1, the business may struggle to pay creditors on time even if its current ratio appears healthy.
比率接近 1:1 通常是令人满意的。如果该比率显著低于 1，即使流动比率看似健康，企业也可能难以按时支付债权人。
8. Inventory Turnover | 存货周转率
Inventory turnover shows how many times a business sells and replaces its stock over a period. The days version expresses the same idea as the average number of days goods sit in storage.
存货周转率反映企业在一定时期内将存货卖出并重新补货的次数。周转天数的版本则表达了货物平均储存的天数。
Inventory Turnover (times) = Cost of Sales ÷ Average Inventory
存货周转次数 = 销售成本 ÷ 平均存货
Inventory Turnover (days) = (Average Inventory ÷ Cost of Sales) × 365
存货周转天数 = （平均存货 ÷ 销售成本）× 365
Average inventory is (Opening Inventory + Closing Inventory) ÷ 2. A high turnover may indicate efficient inventory management; too high might mean stock-outs. Compare with previous years and with trade receivable days.
平均存货 =（期初存货 + 期末存货）÷ 2。高周转率可能表明存货管理高效，但过高也可能意味着缺货风险。应与往年数据以及应收账款周转天数进行比较。
9. Trade Receivable Days | 应收账款周转天数
This ratio measures the average number of days a business takes to collect cash from its credit customers. Shorter collection periods improve cash flow and reduce the risk of bad debts.
该比率衡量企业向赊销客户收回现金的平均天数。较短的收款期可以改善现金流并降低坏账风险。
Trade Receivable Days = (Trade Receivables ÷ Credit Sales) × 365
应收账款周转天数 = （应收贸易账款 ÷ 赊销收入）× 365
If a business grants 30-day credit terms, an actual collection period of 45 days may signal poor credit control. Always compare the figure with the credit policy and with prior periods.
如果企业提供 30 天信用期，而实际收款期为 45 天，则可能说明信用控制不佳。务必将该数字与信用政策及前期数据进行对比。
10. Trade Payable Days | 应付账款周转天数
Trade payable days represent the average time taken to pay suppliers. A longer payment period may preserve cash but could damage supplier relationships and incur interest charges.
应付账款周转天数表示企业支付供应商款的平均时间。较长的支付期有助于保留现金，但可能损害供应商关系并产生利息费用。
Trade Payable Days = (Trade Payables ÷ Credit Purchases) × 365
应付账款周转天数 = （应付贸易账款 ÷ 赊购金额）× 365
Ideally, trade payable days should be longer than trade receivable days, so the business collects cash from customers before it must pay suppliers. Balance is key to healthy working capital management.
理想情况下，应付天数应长于应收天数，这样企业就能在向供应商付款之前先从客户收回现金。平衡是健康营运资金管理的关键。
11. Depreciation Methods | 折旧方法
Depreciation spreads the cost of a non-current asset over its useful life. The two methods most tested at GCSE are the straight‑line method and the reducing balance method. Both affect profit and net book value.
折旧将非流动资产的成本在其使用年限内分摊。GCSE 阶段最常考查的两种方法是直线法和余额递减法。两者都会影响利润和账面净值。
Straight-line method: The same amount of depreciation is charged each year. It is straightforward and suits assets that wear out evenly.
直线法：每年计提相同金额的折旧。该方法简单直接，适用于均匀消耗的资产。
Annual Depreciation = (Cost - Residual Value) ÷ Useful Life
年折旧额 = （成本 - 残值）÷ 使用年限
Reducing balance method: A fixed percentage is applied to the net book value each year, so depreciation charges are higher in the early years and fall later.
余额递减法：每年以固定百分比乘以账面净值计算折旧，因此初期折旧费用较高，后期逐渐降低。
Annual Depreciation = Net Book Value × Depreciation Rate (%)
年折旧额 = 账面净值 × 折旧率（%）
When selling an asset, compare the disposal value with the net book value to find the profit or loss on disposal. Exam questions often combine depreciation with asset disposal entries.
当出售资产时，需将变现金额与账面净值比较，从而计算处置损益。试题经常将折旧与资产处置分录结合起来考查。
12. Break-even Analysis | 盈亏平衡分析
Break-even analysis identifies the sales level at which total revenue equals total costs, resulting in zero profit or loss. It helps managers set targets and evaluate the impact of changes in costs or prices.
盈亏平衡分析确定总收入等于总成本、利润为零的销量水平。它帮助管理者设定目标并评估成本或价格变动所带来的影响。
Contribution per Unit = Selling Price per Unit - Variable Cost per Unit
单位边际贡献 = 单位售价 - 单位变动成本
Break-even Point (units) = Total Fixed Costs ÷ Contribution per Unit
盈亏平衡点（件）= 总固定成本 ÷ 单位边际贡献
Margin of Safety (units) = Actual Sales Units - Break-even Units
安全边际（件）= 实际销量 - 盈亏平衡销量
The margin of safety can also be expressed as a percentage of budgeted sales. A larger margin indicates lower risk. Break-even charts and contribution graphs are often required in exam papers alongside these formulas.
安全边际也可以用预算销售额的百分比表示。安全边际越大，经营风险越低。除了以上公式，试题还经常要求绘制盈亏平衡图和边际贡献图。
Published by TutorHao | Accounting Revision Series | aleveler.com
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