📚 Formula and Theorem Quick Reference for CAIE Year 11 Accounting | 公式定理速查手册
This quick-reference guide gathers the essential formulas, theorems and core calculations required for the CAIE IGCSE Accounting (0452) syllabus at Year 11. It is designed to support revision by presenting each formula with clear English and Chinese explanations, helping you master fundamental accounting relationships from the accounting equation through to ratio analysis.
本速查手册汇集了 Year 11 CAIE IGCSE 会计（0452）课程必备的核心公式、定理与关键计算。每个公式均配有清晰的中英文解释，旨在辅助复习，帮助掌握从会计等式到比率分析等一系列基础会计关系。
1. The Accounting Equation | 会计等式
The accounting equation is the foundation of the double-entry system. It states that the total assets of a business are always equal to the sum of its liabilities and owner's equity.
会计等式是复式记账系统的基础，表明企业的资产总额始终等于负债与所有者权益之和。
Assets = Liabilities + Capital
When a business makes a profit or a loss, and the owner introduces or withdraws capital, the expanded equation becomes:
当企业产生利润或亏损，以及所有者投入或提取资本时，扩展等式为：
Assets = Liabilities + Capital + Profit - Drawings
Every transaction has a dual effect on this equation, ensuring it always balances.
每笔交易都会对该等式产生双重影响，确保其始终平衡。
2. Double-Entry and Trial Balance | 复式记账与试算平衡
Under double-entry bookkeeping, each transaction is recorded twice – once as a debit and once as a credit. The total debits must always equal the total credits.
在复式记账法下，每笔交易均被记录两次——一次作为借方，一次作为贷方，借方总额必等于贷方总额。
Sum of Debits = Sum of Credits
A trial balance is prepared to check the arithmetic accuracy of the ledgers. If the trial balance does not balance, a suspense account may be opened.
试算表用于检查分类账的算术准确性。如果试算表不平衡，可能会开设暂记账户。
3. Profit and Loss Calculations | 利润与亏损计算
Cost of sales represents the direct cost of goods sold during the year. It is computed by adjusting purchases with opening and closing inventory.
销售成本代表年内已售商品的直接成本，通过调整期初和期末存货计算得出。
Cost of Sales = Opening Inventory + Purchases - Closing Inventory
Gross profit is the difference between revenue and cost of sales, showing the profit made before deducting overheads.
毛利是收入与销售成本之差，反映在扣除间接费用前的盈利。
Gross Profit = Revenue - Cost of Sales
Net profit is obtained after adding other income and deducting all other expenses from gross profit.
净利润是将毛利加上其他收入并减去所有其他费用之后得到的。
Net Profit = Gross Profit + Other Income - Expenses
4. Depreciation Methods | 折旧方法
Depreciation allocates the cost of a non-current asset over its useful life. The straight-line method charges an equal amount each year.
折旧将非流动资产的成本分摊至其使用寿命内。直线法每年计提等额折旧。
Annual Depreciation = (Cost - Residual Value) / Useful Life
The reducing balance method applies a constant percentage to the net book value, resulting in a higher charge in early years.
余额递减法对账面净值应用固定百分比，导致早期折旧额较高。
Depreciation Rate ≈ 1 - ⁿ√Residual Value / Cost
Remember that land is not usually depreciated, and the depreciation charge is recorded as an expense in the income statement.
请记住，土地通常不计提折旧，折旧费用计入利润表作为费用。
5. Bad Debts and Provision for Doubtful Debts | 坏账与坏账准备
A bad debt is an amount owed by a debtor that is considered irrecoverable and written off. The journal entry debits bad debts and credits trade receivables.
坏账是指被认为无法收回而注销的债务人欠款，其日记账分录为借记坏账费用、贷记应收账款。
To apply the prudence concept, a provision for doubtful debts is maintained. The adjustment required is the difference between the required provision and the existing provision brought forward.
为遵循谨慎性原则，需计提坏账准备。所需调整金额为期末应有准备与期初现有准备之差。
Increase in Provision = Required Provision - Existing Provision
If the required provision is lower than the existing one, the decrease is credited to the income statement as a reduction in expenses.
若所需准备低于现有准备，其减少额将贷记利润表，作为费用减少处理。
6. Bank Reconciliation | 银行对账
A bank reconciliation statement explains the difference between the cash book balance and the bank statement balance. Unpresented cheques and deposits in transit are key reconciling items.
银行存款余额调节表用于解释现金簿余额与银行对账单余额之间的差异，未兑现支票和在途存款是主要的调节项目。
usted Cash Book Balance = Cash Book Balance + Unrecorded Credits - Standing Orders/Charges
The final adjusted bank balance must agree with the reconciled bank statement figure, proving the accuracy of the cash records.
最终调节后的银行存款余额必须与经调节的银行对账单数字一致，从而证明现金记录的准确性。
7. Control Accounts | 控制账户
Sales ledger and purchases ledger control accounts summarise the transactions with credit customers and suppliers. They act as a check on the individual ledger balances.
销售分类账和采购分类账控制账户分别汇总与赊销客户和供应商的交易，用于核对各明细分类账余额。
Balance = Opening Balance + Credit Sales - Cash Collected - Discounts Allowed - Bad Debts
Similarly, the closing trade payables balance is derived from opening payables, credit purchases, payments and discounts received.
同样地，期末应付账款余额由期初应付、赊购、付款和获得的折扣计算得出。
ade Payables Balance = Opening Balance + Credit Purchases - Cash Paid - Discounts Received
8. Inventory Valuation | 存货估值
Inventory must be valued at the lower of cost and net realisable value (NRV), ensuring that assets are not overstated.
存货必须按成本与可变现净值（NRV）孰低计价，以确保资产不被高估。
FIFO (first-in, first-out) assumes that the oldest inventory is used or sold first, leaving the most recent costs in closing inventory.
先进先出法（FIFO）假定最早购入的存货被优先使用或出售，期末存货以最近成本列示。
AVCO (average cost) assigns an average cost to each unit after every purchase, smoothing price fluctuations.
平均成本法（AVCO）在每次采购后计算单位平均成本，平滑价格波动。
Weighted Average Cost = Total Cost of Inventory / Total Units
9. Ratio Analysis – Profitability | 比率分析 – 盈利能力
Gross profit margin expresses gross profit as a percentage of revenue, indicating how effectively a business controls its cost of sales.
毛利率将毛利表示为收入的百分比，反映企业控制销售成本的有效性。
Gross Profit Margin = (Gross Profit / Revenue) × 100%
Net profit margin shows the percentage of revenue that remains after all expenses. A higher margin suggests better cost management.
净利率显示扣除所有费用后剩余收入的比例，比率越高通常表明成本管理越好。
Net Profit Margin = (Net Profit / Revenue) × 100%
Return on capital employed (ROCE) measures how efficiently a business uses its long-term funds. Capital employed is usually the sum of equity and non-current liabilities.
资本回报率（ROCE）衡量企业运用长期资金的效率。资本占用通常为所有者权益与非流动负债之和。
ROCE = (Profit before Interest and Tax / Capital Employed) × 100%
10. Ratio Analysis – Liquidity and Efficiency | 比率分析 – 流动性与效率
Liquidity ratios assess a firm's ability to meet short-term obligations. The current ratio compares current assets to current liabilities.
流动性比率评估企业偿还短期债务的能力。流动比率将流动资产与流动负债进行比较。
Current Ratio = Current Assets / Current Liabilities : 1
The acid-test (quick) ratio excludes inventory, as it is often the least liquid current asset.
速动比率（酸性测试比率）剔除了存货，因为它通常是流动性最差的流动资产。
Quick Ratio = (Current Assets - Inventory) / Current Liabilities : 1
Efficiency ratios measure how well resources are utilised. The rate of inventory turnover indicates how quickly inventory is sold.
效率比率衡量资源利用程度。存货周转率反映存货的销售速度。
Inventory Turnover = Cost of Sales / Average Inventory (times per year)
Trade receivables turnover evaluates the speed of collecting debts from credit customers.
应收账款周转率评估收回赊销款的速度。
Trade Receivables Turnover = Credit Sales / Average Trade Receivables
Likewise, trade payables turnover shows repayment speed to suppliers.
同样，应付账款周转率显示向供应商付款的速度。
Trade Payables Turnover = Credit Purchases / Average Trade Payables
11. Partnership Accounts | 合伙企业会计
In a partnership, the appropriation account distributes profit according to the partnership agreement. Interest on capital and partner salaries are charged before sharing the residual profit.
在合伙企业，利润分配表根据合伙协议分配利润。资本利息和合伙人薪金在分配剩余利润前先行提取。
sidual Profit = Net Profit - Interest on Capital - Partner Salaries - Interest on Drawings
Each partner maintains a capital account (usually fixed) and a current account where share of profit and drawings are recorded.
每位合伙人均设有资本账户（通常固定不变）和活期账户，活期账户记录利润分配和提款。
12. Limited Companies – Basic Concepts | 有限公司基本概念
A limited company's equity section comprises share capital and reserves. Ordinary shares represent the primary ownership interest.
有限公司的权益部分包括股本和储备，普通股代表主要的所有权权益。
Total Equity = Ordinary Share Capital + Share Premium + Retained Earnings + Other Reserves
Retained earnings are accumulated profits not distributed as dividends. Dividends are paid out of distributable profits after approval.
留存收益是未作为股利分配的累积利润。股利一经批准，从可分配利润中支付。
An income statement, statement of changes in equity and statement of financial position together show the financial performance and position of a limited company.
利润表、所有者权益变动表和财务状况表共同反映有限公司的财务业绩与状况。
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