📚 Year 11 SQA Accounting: Formula & Theorems Quick Reference | SQA会计公式定理速查手册
This article serves as a quick reference guide to the essential formulas and concepts required for the Year 11 SQA Accounting course. Understanding and applying these formulas accurately is key to success in both computational and analytical questions. From break-even analysis to ratio interpretation, this handbook consolidates the core mathematical relationships that underpin financial and management accounting.
本文是Year 11 SQA会计课程必备公式与概念的速查手册。准确理解并应用这些公式，对于计算和分析题的成功至关重要。从盈亏平衡分析到比率解读，本手册整合了支撑财务会计与管理会计的核心数学关系。
1. Break-Even Point (BEP) | 盈亏平衡点
The break-even point is the level of sales at which total revenue equals total costs, resulting in zero profit. It can be expressed in units or sales value. The fundamental equation relies on the contribution per unit.
BEP (units) = Fixed Costs ÷ (Selling Price per unit − Variable Cost per unit)
To convert to sales revenue, multiply the break-even units by the selling price: BEP (£) = BEP (units) × Selling Price per unit
ng the contribution margin ratio (C/S ratio): BEP (£) = Fixed Costs ÷ C/S ratio.
盈亏平衡点是指总收入等于总成本、利润为零的销售水平，可以按数量或销售额表示。基本公式依赖于单位贡献毛益。
BEP（单位） = 固定成本 ÷ （单位售价 − 单位变动成本）
转换为销售额：将盈亏平衡数量乘以单位售价：BEP（£） = BEP（单位） × 单位售价
或者利用贡献毛益率（C/S比率）：BEP（£）= 固定成本 ÷ C/S比率。
2. Margin of Safety | 安全边际
Margin of safety indicates how much actual sales can fall before the business reaches the break-even point. It is a key measure of risk. It is calculated in units and as a percentage.
Margin of Safety (units) = Actual Sales (units) − Break-Even Sales (units)
Margin of Safety (%) = (Actual Sales − Break-Even Sales) ÷ Actual Sales × 100%
安全边际表示实际销售可以下降多少才会达到盈亏平衡点，是衡量风险的重要指标。可按数量和百分比计算。
安全边际（单位） = 实际销量 − 盈亏平衡销量
安全边际（%） = （实际销售额 − 盈亏平衡销售额） ÷ 实际销售额 × 100%
3. Contribution | 贡献毛益
Contribution is the difference between sales revenue and total variable costs. It shows how much each unit sold contributes towards covering fixed costs and generating profit. The per-unit and total contribution formulae are fundamental to marginal costing.
Contribution per unit = Selling Price per unit − Variable Cost per unit
Total Contribution = Total Sales Revenue − Total Variable Costs
The contribution margin ratio (C/S ratio) expresses contribution as a percentage of selling price:
C/S Ratio = (Contribution per unit ÷ Selling Price per unit) × 100%
贡献毛益是销售收入与总变动成本之差，反映每销售一个单位对弥补固定成本和创造利润的贡献。单位贡献和总贡献公式是边际成本法的基础。
单位贡献毛益 = 单位售价 − 单位变动成本
总贡献毛益 = 总销售收入 − 总变动成本
贡献毛益率（C/S比率）将贡献毛益表示为售价的百分比：
C/S比率 = （单位贡献毛益 ÷ 单位售价） × 100%
4. Inventory Valuation Methods | 存货计价方法
Inventory valuation directly affects cost of sales and profit. The two main approaches under IAS 2 are First-In, First-Out (FIFO) and Average Cost (AVCO). (LIFO is not permitted under international standards.) The weighted average cost method uses:
ost per unit = Total Cost of Goods Available for Sale ÷ Total Units Available for Sale
Under FIFO, the earliest purchased items are assumed to be sold first, leaving the latest costs in closing inventory. Under AVCO, a new average cost is calculated after each purchase or at the end of the period.
存货计价直接影响销售成本和利润。根据IAS 2，主要方法有先进先出法（FIFO）和平均成本法（AVCO）（后进先出法LIFO在国际准则下不被允许）。加权平均成本法公式为：
加权平均单位成本 = 可供销售商品总成本 ÷ 可供销售商品总数量
在FIFO下，最早购入的存货先被出售，期末存货保留最近的成本；在AVCO下，每次采购后或期末重新计算平均成本。
5. Depreciation Methods | 折旧方法
Depreciation systematically allocates the depreciable amount of a non-current asset over its useful life. The straight-line method spreads the cost evenly, while the reducing balance method accelerates the charge.
raight-line: Annual Depreciation = (Cost − Residual Value) ÷ Useful Life (years)
Balance: Annual Depreciation = Net Book Value at Start of Year × Depreciation Rate (%)
Under reducing balance, the net book value decreases each year, so the depreciation expense declines over time.
折旧将非流动资产的应折旧金额在使用寿命内系统分摊。直线法均匀分摊，余额递减法则加速计提。
直线法：年折旧额 = （成本 − 残值） ÷ 使用年限
余额递减法：年折旧额 = 年初账面净值 × 折旧率（%）
余额递减法下，账面净值逐年下降，折旧费用逐年减少。
6. Profitability Ratios | 盈利能力比率
Profitability ratios evaluate a firm's ability to generate profit in relation to sales, assets, or equity. They are essential for assessing business performance and for inter-firm comparisons.
Gross Profit Margin = (Gross Profit ÷ Revenue) × 100%
Net Profit Margin = (Net Profit ÷ Revenue) × 100%
Return on Capital Employed (ROCE) = (Operating Profit ÷ Capital Employed) × 100%
Capital employed equals total equity plus non-current liabilities, or total assets minus current liabilities. ROCE shows how efficiently the company uses its long-term funds.
盈利能力比率评估企业相对于销售、资产或权益的盈利水平，是评价业绩和进行企业间比较的关键。
毛利率 = （毛利 ÷ 营业收入） × 100%
净利率 = （净利润 ÷ 营业收入） × 100%
已用资本回报率（ROCE） = （营业利润 ÷ 已用资本） × 100%
已用资本等于总权益加非流动负债，或总资产减流动负债。ROCE反映企业使用长期资金的效率。
7. Liquidity Ratios | 流动性比率
Liquidity ratios assess the short-term financial health of a business and its ability to pay obligations as they fall due. The two main measures are current ratio and quick (acid test) ratio.
Current Ratio = Current Assets ÷ Current Liabilities
Quick Ratio = (Current Assets − Inventory) ÷ Current Liabilities
The quick ratio removes inventory because it may not be convertible to cash quickly. A current ratio of 1.5:1 to 2:1 and a quick ratio of 1:1 are often regarded as healthy, but standards vary by industry.
流动性比率衡量企业的短期财务健康状况和到期偿债能力。两个主要指标是流动比率和速动比率（酸性测试）。
流动比率 = 流动资产 ÷ 流动负债
速动比率 = （流动资产 − 存货） ÷ 流动负债
速动比率剔除存货，因为其变现速度可能较慢。流动比率在1.5:1至2:1、速动比率在1:1通常被视为健康水平，但行业标准差异较大。
8. Efficiency Ratios | 效率比率
Efficiency ratios measure how effectively a business manages its resources, especially inventory and trade receivables. They can be expressed as turnover times or in days.
Inventory Turnover (times) = Cost of Sales ÷ Average Inventory
Inventory Turnover Days = (Average Inventory ÷ Cost of Sales) × 365
Trade Receivables Turnover (times) = Credit Sales ÷ Average Trade Receivables
Trade Receivables Days = (Average Trade Receivables ÷ Credit Sales) × 365
Higher inventory turnover and lower collection days generally indicate efficient management, but excessively low inventory levels may risk stockouts.
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