📚 Year 11 Cambridge Accounting: Formula & Theorem Quick Reference Guide | Year 11 剑桥会计：公式定理速查手册
This quick reference guide compiles the essential formulas, ratios, and accounting theorems needed for the Year 11 Cambridge IGCSE Accounting syllabus. Mastery of these equations is vital for tackling numerical problems, analysing financial statements, and making informed business decisions. Use this handbook to rapidly review key concepts and boost your confidence before exams.
本速查手册整理了 Year 11 剑桥 IGCSE 会计课程所需的核心公式、比率和会计定理。熟练掌握这些等式对于解决定量问题、分析财务报表以及做出明智的经营决策至关重要。利用这本手册快速回顾关键概念，提升考前信心。
1. The Accounting Equation | 会计等式
The fundamental accounting equation states that a company's total resources (assets) are always financed by either creditors (liabilities) or the owner (equity): Assets = Liabilities + Equity. This equation underpins the double-entry system, where every transaction has a dual effect, keeping the equation in balance at all times.
基本会计等式表明，企业总资源（资产）始终由债权人（负债）或所有者（权益）融资：资产 = 负债 + 所有者权益。该等式构成了复式记账的基础，每笔交易都具有双重影响，始终保持等式平衡。
The expanded accounting equation incorporates income and expenses to show how owner's equity changes through profit or loss: Assets = Liabilities + Capital + (Revenue - Expenses). When revenue exceeds expenses, equity increases; a loss reduces equity.
扩展会计等式将收入和费用纳入，以显示所有者权益如何通过利润或亏损变化：资产 = 负债 + 资本 +（收入 - 费用）。当收入超过费用时，权益增加；亏损则减少权益。
2. Profit Determination | 利润计算
Gross profit is the surplus of net sales over the cost of goods sold: Gross Profit = Sales Revenue - Cost of Sales. It reflects the core trading performance before operating expenses.
毛利润是销售净额减去销售成本后的盈余：毛利润 = 销售收入 - 销售成本。它反映了扣除营业费用前的核心经营业绩。
Net profit (profit for the year) is derived by adding other income to gross profit and deducting all operating expenses: Net Profit = Gross Profit + Other Income - Expenses. This is the final profit attributable to the owner and appears in the income statement.
净利润（年度利润）由毛利润加上其他收入，并扣减所有营业费用后得出：净利润 = 毛利润 + 其他收入 - 费用。这是归属于所有者的最终利润，列示于利润表中。
3. Gross Profit Margin | 毛利率
The gross profit margin measures the percentage of each sales dollar remaining after covering the cost of goods sold. The formula is: Gross Profit Margin = (Gross Profit / Revenue) × 100%. A higher margin indicates better control over production or purchasing costs, or stronger pricing power.
毛利率衡量每元销售收入在覆盖销售成本后剩余的百分比。公式为：毛利率 =（毛利润 / 收入）× 100%。较高的毛利率表明对生产或采购成本有更好的控制，或定价能力更强。
4. Net Profit Margin | 净利率
The net profit margin expresses net profit as a percentage of revenue, showing overall profitability after all expenses: Net Profit Margin = (Net Profit / Revenue) × 100%. It reveals how efficiently a business converts sales into actual bottom-line profit.
净利率将净利润表示为收入的百分比，显示扣除所有费用后的整体盈利能力：净利率 =（净利润 / 收入）× 100%。它揭示了企业将销售转化为实际底线利润的效率。
5. Return on Capital Employed (ROCE) | 运用资本回报率
ROCE evaluates how effectively a business uses its long-term capital to generate profit. The calculation is: ROCE = (Profit for the Year / Capital Employed) × 100%. Capital employed is the total long-term funds invested in the business, typically computed as Total Assets - Current Liabilities or Equity + Non-current Liabilities. A higher ROCE signals more efficient use of capital.
运用资本回报率评估企业利用长期资本创造利润的有效性。计算公式为：运用资本回报率 =（年度利润 / 运用资本）× 100%。运用资本是投入企业的长期资金总额，通常按总资产 - 流动负债或所有者权益 + 非流动负债计算。较高的运用资本回报率意味着资本使用效率更高。
6. Liquidity Ratios | 流动性比率
The current ratio measures the ability to pay short-term obligations with current assets: Current Ratio = Current Assets / Current Liabilities. A ratio of 1.5:1 to 2:1 is often considered healthy, but interpretation varies by industry.
流动比率衡量以流动资产偿还短期债务的能力：流动比率 = 流动资产 / 流动负债。通常认为1.5:1至2:1的比率较为健康，但各行业解读有所不同。
The quick ratio (acid-test ratio) excludes inventory, which is less liquid: Quick Ratio = (Current Assets - Inventory) / Current Liabilities. This provides a stricter test of immediate liquidity, with a benchmark around 1:1 often desirable.
速动比率（酸性测试比率）剔除了流动性较差的存货：速动比率 =（流动资产 - 存货）/ 流动负债。它提供了对即时流动性的更严格测试，通常期望基准约为1:1。
7. Inventory Turnover | 存货周转率
Inventory turnover shows how many times inventory is sold and replaced during a period: Inventory Turnover (times) = Cost of Sales / Average Inventory. If average inventory is not available, ending inventory may be used. A higher turnover suggests efficient stock management and strong sales.
存货周转率表示在某一期间内存货销售和补充的次数：存货周转率（次）= 销售成本 / 平均存货。如果无法取得平均存货，可使用期末存货。较高的周转率意味着高效的库存管理和强劲的销售。
The inventory holding period converts turnover into days: Inventory Turnover in Days = 365 / Inventory Turnover. This represents the average number of days items remain in inventory before being sold.
存货周转天数将周转率转换为天数：存货周转天数 = 365 / 存货周转率（次）。这表示商品出售前在库存中的平均停留天数。
8. Trade Receivables Turnover & Collection Period | 应收账款周转率与收账期
The trade receivables turnover ratio assesses how quickly credit customers pay their invoices: Trade Receivables Turnover (times) = Credit Sales / Average Trade Receivables. Where credit sales are not specified, total revenue is often used. A higher turnover indicates faster collection.
应收账款周转率评估赊销客户支付发票的速度：应收账款周转率（次）= 赊销收入 / 平均应收账款。若未单独列示赊销收入，通常使用总销售收入。较高的周转率表示收款较快。
The collection period expresses this in days: Trade Receivable Days = 365 / Trade Receivables Turnover or Trade Receivable Days = (Trade Receivables / Credit Sales) × 365. Shorter collection periods are generally favourable as cash is received more promptly.
收账期用天数表示：应收账款周转天数 = 365 / 应收账款周转率或应收账款周转天数 =（应收账款 / 赊销收入）× 365。较短的收账期通常有利，因为现金能更快到账。
9. Trade Payables Turnover & Payment Period | 应付账款周转率与付款期
Trade payables turnover measures how quickly a business pays its suppliers: Trade Payables Turnover (times) = Credit Purchases / Average Trade Payables. If credit purchases are unknown, cost of sales may be substituted. A lower turnover might suggest liquidity issues or deliberate stretching of payables.
应付账款周转率衡量企业支付供应商货款的速度：应付账款周转率（次）= 赊购金额 / 平均应付账款。若赊购金额未知，可代之以销售成本。较低的周转率可能暗示流动性问题或有意识地延期付款。
The payment period is calculated as: Trade Payable Days = 365 / Trade Payables Turnover or Trade Payable Days = (Trade Payables / Credit Purchases) × 365. Comparing this period with the receivable days helps evaluate working capital management.
付款期计算为：应付账款周转天数 = 365 / 应付账款周转率或应付账款周转天数 =（应付账款 / 赊购金额）× 365。将付款期与收账期对比有助于评价营运资金管理。
10. Depreciation Methods | 折旧方法
Straight-line depreciation spreads the cost evenly over the asset's useful life: Annual Depreciation = (Cost - Residual Value) / Useful Life. This method is simple and commonly used when the asset's benefits are consumed uniformly over time.
直线法折旧将成本在资产预计使用年限内均匀分摊：年折旧额 =（成本 - 残值）/ 使用年限。此方法简便易行，适用于资产带来的经济利益随时间均匀消耗的情形。
Reducing balance depreciation applies a fixed percentage to the carrying amount each year: Annual Depreciation = Net Book Value × Depreciation Rate. This results in higher charges in earlier years and is appropriate for assets that lose value more rapidly at the start.
余额递减法折旧每年按固定百分比乘资产账面净值计算：年折旧额 = 账面净值 × 折旧率。这导致前期折旧费用较高，适用于初期价值递减较快的资产。
11. Provision for Doubtful Debts | 坏账准备
To estimate the bad debt expense for the period, use the movement in the provision: Bad Debts Expense = Required Closing Provision - Opening Provision + Bad Debts Written Off. The required provision is usually a percentage of trade receivables, based on past experience or aging analysis.
要预估当期的坏账费用，可利用坏账准备的变动计算：坏账费用 = 期末所需准备 - 期初准备 + 本期实际坏账注销。所需准备通常根据历史经验或账龄分析，按应收账款的一定百分比提取。
The net realisable value of trade receivables is reported in the statement of financial position: Net Trade Receivables = Trade Receivables - Provision for Doubtful Debts. This follows the prudence concept, ensuring assets are not overstated.
应收账款的可变现净值列报于财务状况表中：应收账款净额 = 应收账款总额 - 坏账准备。这遵循谨慎性概念，确保资产不被高估。
12. Bank Reconciliation Adjustments | 银行余额调节表调整
When reconciling the bank statement balance, the adjusted bank balance is found as: alance = Bank Statement Balance + Unpresented Deposits - Unpresented Cheques ± Bank Errors. Items that the business knows about but the bank has not yet recorded must be added or subtracted.
调节银行对账单余额时，调整后的银行存款余额计算如下：调整后银行存款余额 = 银行对账单余额 + 未入账存款 - 未兑现支票 ± 银行错误。企业已知但银行尚未记录的项目必须增加或减去。
Alternatively, the cash book balance can be adjusted: Balance + Bank Credits not yet recorded - Bank Debits not yet recorded ± Cash Book Errors. After these adjustments, both the adjusted bank balance and adjusted cash book balance should equal each other.
或者，也可调整现金簿余额：调整后现金簿余额 = 现金簿余额 + 未记录的银行贷项 - 未记录的银行借项 ± 现金簿错误。经过这些调整后，调整后的银行存款余额与调整后的现金簿余额应当相等。
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