📚 Year 12 Edexcel Accounting: Quick Reference Handbook for Formulas and Theorems | Year 12 Edexcel 会计：公式定理速查手册
This quick reference handbook consolidates the essential formulas, theorems, and accounting conventions required for the Year 12 Edexcel Accounting syllabus. Each section presents key equations and rules in English, with precise Chinese translations alongside, ensuring bilingual clarity for revision.
本速查手册汇总了 Year 12 Edexcel 会计课程所需的核心公式、定理和会计惯例。每个部分以英文列出关键等式和规则，并配以精确的中文翻译，确保双语复习清晰易懂。
1. The Accounting Equation | 会计等式
The accounting equation is the foundation of double-entry bookkeeping. It states that a business's assets are always equal to the sum of its liabilities and equity.
会计等式是复式记账的基础。它表明企业的资产总是等于负债与所有者权益之和。
Assets = Liabilities + Equity
资产 = 负债 + 所有者权益
Equity can be expanded to include capital, retained earnings, and drawings. The expanded equation is:
所有者权益可以细分为资本、留存收益和提款。扩展等式为：
Assets = Liabilities + Capital + (Income − Expenses − Drawings)
资产 = 负债 + 资本 + (收入 − 费用 − 提款)
Every transaction maintains this balance through debit and credit entries.
每一笔交易都通过借方和贷方分录保持该等式平衡。
2. Double-Entry Rules and DEAD CLIC | 复式记账规则与 DEAD CLIC
The double-entry system records each transaction in at least two accounts. The mnemonic DEAD CLIC helps students remember how to increase account balances: Debit Expenses, Assets, Drawings; Credit Liabilities, Income, Capital.
复式记账系统将每笔交易记录在至少两个账户中。助记词 DEAD CLIC 帮助学生记住如何增加账户余额：借方记费用、资产、提款；贷方记负债、收入、资本。
- DEAD: Debit to increase Expenses, Assets, Drawings.
- CLIC: Credit to increase Liabilities, Income, Capital.
- DEAD: 借方增加费用、资产、提款。
- CLIC: 贷方增加负债、收入、资本。
Therefore, to decrease any of these accounts, the opposite entry is made.
因此，要减少这些账户的余额，则做相反的会计分录。
3. Inventory Valuation: FIFO, LIFO, AVCO | 存货估值：先进先出、后进先出、加权平均
Inventory valuation affects cost of sales and closing inventory figures. The three common methods are FIFO, LIFO, and AVCO. Under IAS 2, LIFO is not permitted; however, it is still taught for comparative understanding.
存货估值影响销售成本和期末存货的金额。三种常见方法是先进先出法、后进先出法和加权平均法。根据国际会计准则第2号，后进先出法不被允许，但为比较理解仍会教授。
FIFO (First In, First Out): The earliest purchased inventory is assumed to be sold first. Closing inventory is valued at the most recent purchase prices.
先进先出法 (FIFO): 假设最早购入的存货最先售出。期末存货按最近购入价格估值。
LIFO (Last In, First Out): The most recently purchased inventory is assumed to be sold first. Closing inventory is valued at the oldest prices (note: not allowed under IAS 2).
后进先出法 (LIFO): 假设最近购入的存货最先售出。期末存货按最早的价格估值（注：IAS 2 不允许）。
AVCO (Weighted Average Cost): A single average cost per unit is calculated after each purchase or at period end. This average is used for both cost of sales and closing inventory.
加权平均法 (AVCO): 每次购货后或期末计算单一的单位加权平均成本。该平均成本同时用于销售成本和期末存货。
Weighted Average Cost per Unit = Total Cost of Goods Available / Total Units Available
单位加权平均成本 = 可供销售商品总成本 / 可供销售总数量
4. Depreciation Methods: Straight-Line and Reducing Balance | 折旧方法：直线法与余额递减法
Depreciation allocates the cost of a non‑current asset over its useful life. The two main methods are straight‑line and reducing balance.
折旧将非流动资产的成本在其使用寿命内分摊。两种主要方法是直线法和余额递减法。
Straight‑Line Method: An equal amount of depreciation is charged each year. The formula is:
直线法： 每年计提等额折旧。公式为：
Annual Depreciation = (Cost − Residual Value) / Useful Life (years)
年折旧额 = (成本 − 残值) / 使用年限（年）
Reducing Balance Method: A fixed percentage is applied to the net book value (cost less accumulated depreciation) each year. The depreciation charge decreases over time.
余额递减法： 每年按固定百分比计提折旧，计算基数为账面净值（成本减累计折旧）。折旧费用逐年递减。
Depreciation for the Year = Net Book Value at Start of Year × Depreciation Rate (%)
当年折旧额 = 年初账面净值 × 折旧率 (%)
The reducing balance rate can be derived from the formula: r = 1 − ⁿ√Residual Value / Cost, where n is the useful life.
余额递减法折旧率可由公式推导：r = 1 − ⁿ√残值 / 成本，其中 n 为使用年限。
5. Bad Debts and Provision for Doubtful Debts | 坏账与坏账准备
A bad debt is a trade receivable that is considered irrecoverable and is written off as an expense. A provision for doubtful debts is an estimate of future bad debts, created to follow the prudence concept.
坏账是指确定无法收回的应收账款，会作为费用冲销。坏账准备是对未来坏账的估计，基于谨慎性原则设立。
Writing off a bad debt: Debit Bad Debts Expense, Credit Trade Receivables.
冲销坏账： 借：坏账费用，贷：应收账款。
Creating or increasing a provision: Debit Increase in Provision for Doubtful Debts (expense), Credit Provision for Doubtful Debts.
计提或增加坏账准备： 借：坏账准备增加额（费用），贷：坏账准备。
The provision is usually a fixed percentage of outstanding trade receivables, or an aged analysis.
坏账准备通常按应收账款余额的固定百分比计提，或采用账龄分析法。
Provision Required = Trade Receivables × Estimated % Uncollectible
所需坏账准备 = 应收账款 × 预计坏账百分比
6. Accruals and Prepayments | 应计与预付款项
Accruals (accrued expenses) are expenses incurred but not yet paid by the year‑end. Prepayments (prepaid expenses) are payments made in advance for benefits not yet received.
应计费用（应付费用）指已发生但截至年末尚未支付的费用。预付款项（预付费用）指预先支付但尚未享受相关利益的款项。
The accruals concept ensures that expenses are matched to the period in which they are incurred, regardless of cash movement.
应计概念确保费用与其发生的期间相匹配，而不管现金何时收付。
Accrued expense adjustment: Debit Expense account, Credit Accruals (liability). This increases the expense for the period.
应计费用调整： 借：费用账户，贷：应计负债。这增加了当期费用。
Prepayment adjustment: Debit Prepayments (asset), Credit Expense account. This reduces the expense for the period.
预付款项调整： 借：预付账款（资产），贷：费用账户。这减少了当期费用。
The statement of profit or loss will show the true expense for the year after adjusting for accrued and prepaid amounts.
利润表在调整应计和预付金额后，将列示该年度的实际费用。
7. Ratio Analysis: Profitability Ratios | 比率分析：盈利能力比率
Profitability ratios assess a business's ability to generate profit relative to sales, assets, and capital. Edexcel Year 12 requires calculation and interpretation of the following core ratios.
盈利能力比率评估企业相对于销售收入、资产和资本创造利润的能力。Edexcel Year 12 要求计算并解读以下核心比率。
| Ratio (比率) | Formula (公式) |
|---|---|
| Gross Profit Margin 毛利率 |
(Gross Profit / Revenue) × 100 |
| Profit for the Year Margin (Net Profit Margin) 净利润率 |
(Profit for the Year / Revenue) × 100 |
| Return on Capital Employed (ROCE) 资本回报率 |
(Profit from Operations / Capital Employed) × 100 Capital Employed = Total Assets − Current Liabilities 或 Equity + Non‑Current Liabilities |
Higher margins indicate better cost control or pricing power. ROCE measures the efficiency of capital usage.
较高的利润率表明成本控制较好或定价能力强。资本回报率衡量资本运用效率。
8. Ratio Analysis: Liquidity and Efficiency Ratios | 比率分析：流动性与效率比率
Liquidity ratios measure the company's ability to meet short‑term obligations. Efficiency ratios evaluate how well assets are managed.
流动性比率衡量公司履行短期债务的能力。效率比率评估资产管理水平。
Current Ratio (流动比率) = Current Assets / Current Liabilities
A healthy current ratio is often between 1.5:1 and 2:1, but industry‑specific.
理想的流动比率通常在1.5:1至2:1之间，但视行业而定。
Quick Ratio (Acid Test) (速动比率) = (Current Assets − Inventory) / Current Liabilities
This ratio excludes inventory, which is the least liquid current asset. A ratio of 1:1 is generally acceptable.
该比率排除存货，因为存货是流动性最差的流动资产。通常1:1的速动比率可接受。
Trade Receivable Days (应收账款周转天数) = (Trade Receivables / Credit Sales) × 365
It shows the average number of days to collect debts. Lower is generally better.
它显示了收回债款的平均天数。一般越短越好。
Trade Payable Days (应付账款周转天数) = (Trade Payables / Credit Purchases) × 365
It measures the average time taken to pay suppliers. A longer period may indicate liquidity pressure or strong terms.
它衡量支付供应商账款的平均时间。较长的期限可能表明流动性压力或有利的信用条款。
Inventory Turnover (存货周转次数) = Cost of Sales / Average Inventory
rage Inventory / Cost of Sales) × 365. High turnover indicates efficient stock management.
也可用天数表示：(平均存货 / 销售成本) × 365。高周转率表明存货管理效率高。
9. Marginal Costing and Contribution | 边际成本法与贡献毛利
Marginal costing separates costs into variable and fixed. Contribution is the difference between sales revenue and total variable cost, and contributes towards covering fixed costs and generating profit.
边际成本法将成本分为变动成本和固定成本。贡献毛利是销售收入与全部变动成本之差，用于弥补固定成本并创造利润。
Contribution per Unit = Selling Price per Unit − Variable Cost per Unit
单位贡献毛利 = 单位售价 − 单位变动成本
Total Contribution = Total Sales Revenue − Total Variable Costs
总贡献毛利 = 总销售收入 − 总变动成本
Profit = Total Contribution − Fixed Costs
利润 = 总贡献毛利 − 固定成本
The contribution‑to‑sales ratio (C/S ratio) expresses contribution as a percentage of sales:
贡献毛利率 (C/S 比率) 表示贡献毛利占销售额的百分比：
C/S Ratio = (Contribution per Unit / Selling Price per Unit) × 100%
C/S 比率 = (单位贡献毛利 / 单位售价) × 100%
10. Break‑Even Analysis | 盈亏平衡分析
The break‑even point is the level of sales at which total revenue equals total costs, resulting in neither profit nor loss. It can be expressed in units or in revenue.
盈亏平衡点是指总收入等于总成本、利润为零的销售水平。它可以用数量或金额表示。
Break‑Even Point (Units) = Total Fixed Costs / Contribution per Unit
盈亏平衡点（数量）= 固定成本总额 / 单位贡献毛利
Break‑Even Point (Revenue) = Total Fixed Costs / C/S Ratio
盈亏平衡点（金额）= 固定成本总额 / C/S 比率
Margin of safety shows how much sales can fall before a loss occurs:
安全边际显示销售量在发生亏损前可下降的幅度：
Margin of Safety (Units) = Actual Sales Units − Break‑Even Sales Units
安全边际（数量）= 实际销售数量 − 盈亏平衡销售数量
It can also be expressed as a percentage: (Margin of Safety / Actual Sales) × 100.
也可表示为百分比：(安全边际 / 实际销售额) × 100。
11. Budgeting and Basic Variance Analysis | 预算与基本差异分析
A budget is a financial plan for the future. Variance analysis compares actual results with budgeted figures to identify and explain differences.
预算是针对未来的财务计划。差异分析将实际结果与预算数据进行比较，识别并解释差异。
Variance = Actual − Budget. A positive variance (actual > budget) for revenue is favourable (F); for cost, it is adverse (A) if actual cost > budget.
差异 = 实际 − 预算。对于收入，正差异（实际 > 预算）为有利差异 (F)；对于成本，若实际成本 > 预算则为不利差异 (A)。
- Sales Volume Variance: (Actual Units Sold − Budgeted Units Sold) × Standard Contribution per Unit.
- 销售量差异： (实际销售数量 − 预算销售数量) × 单位标准贡献毛利。
- Sales Price Variance: (Actual Price − Budgeted Price) × Actual Units Sold.
- 销售价格差异： (实际售价 − 预算售价) × 实际销售数量。
- Material Cost Variance: (Actual Quantity × Actual Price) − (Budgeted Quantity × Budgeted Price).
- 材料成本差异： (实际数量 × 实际价格) − (预算数量 × 预算价格)。
Responsibility accounting assigns variances to specific managers to enable corrective action.
责任会计将差异归于特定管理者，以便采取纠正措施。
12. Statement of Cash Flows Key Structure | 现金流量表核心结构
The statement of cash flows classifies cash movements into operating, investing, and financing activities. Year 12 Edexcel requires students to understand the format and basic adjustments.
现金流量表将现金流动分为经营活动、投资活动和筹资活动。Year 12 Edexcel 要求学生理解格式和基本调整。
Cash from Operating Activities: Starts with profit before tax, adjusts for non‑cash items (depreciation, provision changes), and working capital changes (increase/decrease in receivables, payables, inventory). Interest paid and tax paid are usually disclosed separately.
经营活动现金流量： 从税前利润开始，调整非现金项目（折旧、坏账准备变动）和营运资本变动（应收、应付、存货的增减）。利息支付和税款支付通常单独列示。
Cash from Investing Activities: Purchases and sales of non‑current assets, interest received, dividends received.
投资活动现金流量： 非流动资产的购买与处置、收到的利息、收到的股利。
Cash from Financing Activities: Proceeds from share issues, loans, repayment of borrowings, dividends paid.
筹资活动现金流量： 发行股票所得、借款所得、偿还借款、支付股利。
Net increase in cash is the sum of these three categories, matched against the opening and closing cash balances.
现金净增加额是这三类活动之和，应与期初、期末现金余额进行核对。
Net Change in Cash = Operating ± Investing ± Financing
现金净变动 = 经营活动 ± 投资活动 ± 筹资活动
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