📚 Year 12 CAIE Accounting: Quick Reference Handbook for Formulas & Theorems | Year 12 CAIE 会计：公式定理速查手册
This quick reference handbook compiles all the essential formulas, key accounting principles and managerial techniques required for the Year 12 CAIE Accounting (9706) syllabus. It covers the accounting equation and double-entry, the qualitative and regulatory principles that shape financial statements, year-end adjustments, depreciation, bad debts, inventory valuation, bank and control account reconciliation, partnership and company accounting, ratio analysis, and the cost accounting and variance formulas that appear in Paper 2. Use it to consolidate core concepts, sharpen examination technique, and ensure you can recall every critical calculation accurately under time pressure. Each section states the formula first and then explains where and why it is used, so that recall is tied to meaning rather than rote memory.
本速查手册汇编了 Year 12 CAIE 会计（9706）大纲所需的所有核心公式、重要会计原则与管理技术。内容涵盖会计等式与复式记账、构成财务报表基础的会计原则、期末调整、折旧、坏账、存货计价、银行与统制账户调节、合伙与公司会计、比率分析，以及 Paper 2 中反复出现的成本会计与差异分析公式。用其巩固基础概念、强化应试技巧，确保在分秒必争的考场中也能精准回忆每一项关键计算。每一小节先给出公式，再说明其使用场合与原因，让记忆与理解绑定，而不是死记硬背。
1. The Accounting Equation and Double-Entry | 会计等式与复式记账
nts so that the equation remains in permanent balance. The extended form of the equation, Assets = Liabilities + Capital + Income − Expenses, is what makes the statement of profit or loss and the statement of financial position articulate with one another.
会计等式"资产 = 负债 + 资本"是整个复式记账体系的基石。每笔交易至少影响两个账户，使这一等式始终保持平衡。其扩展形式"资产 = 负债 + 资本 + 收入 − 费用"解释了利润表与财务状况表为何能够相互衔接、彼此印证。
Assets = Liabilities + Capital
Closing Capital = Opening Capital + Profit − Drawings
Debit (Dr) and credit (Cr) rules must be memorised. Debits increase assets and expenses while they decrease liabilities, capital, and income; credits do the exact opposite. In any correct ledger, total debits always equal total credits, which is the logic behind the trial balance.
必须掌握借贷规则：借方增加资产与费用，同时减少负债、资本和收入；贷方则完全相反。在任何正确的账簿中，借方总额恒等于贷方总额，这正是试算平衡表得以成立的逻辑基础。
| Account type 账户类别 | Debit 借方 | Credit 贷方 |
| Assets 资产 | Increase 增加 | Decrease 减少 |
| Liabilities 负债 | Decrease 减少 | Increase 增加 |
| Capital 资本 | Decrease 减少 | Increase 增加 |
| Income 收入 | Decrease 减少 | Increase 增加 |
| Expenses 费用 | Increase 增加 | Decrease 减少 |
A useful memory trigger is DEAD CLIC: Debits Expenses, Assets, Drawings; Credits Liabilities, Income, Capital. Applying this trigger consistently prevents the most common source of lost marks in ledger questions.
实用的记忆口诀是 DEAD CLIC：借方记费用、资产、提款；贷方记负债、收入、资本。始终如一地套用这一口诀，可以避免分录题中最常见的失分点。
2. Core Accounting Principles and Concepts | 核心会计原则与概念
CAIE 9706 expects candidates to name a principle and then justify its application to a specific scenario. The business entity concept treats the owner and the business as separate, so drawings are recorded as a reduction in capital rather than as an expense. The going concern assumption allows non-current assets to be carried at cost less accumulated depreciation instead of at break-up value.
CAIE 9706 要求考生不仅说出原则名称，还要结合具体情境论证其应用。企业主体假设把业主与企业视为两个独立个体，因此提款作为资本的减少处理，而非费用。持续经营假设使非流动资产可以按成本减累计折旧列示，而不必按清算价值计量。
The accruals (matching) concept requires income and expenses to be recognised in the period to which they relate, not when cash moves. Prudence requires that liabilities and expenses are not understated and assets and income are not overstated, which is why a provision for doubtful debts and inventory write-downs are recorded. Consistency requires the same depreciation and inventory method each year so that comparability is preserved.
应计（配比）原则要求收入与费用在其归属期间确认，而不是在现金收付时确认。谨慎性原则要求不高估资产与收入、不低估负债与费用，这正是计提坏账准备与存货跌价准备的依据。一致性原则要求每年采用相同的折旧与存货计价方法，以保持可比性。
The materiality concept permits immaterial items, such as a low-value stapler, to be charged to expenses rather than capitalised. The historical cost concept records assets at their original transaction price. The realisation concept recognises revenue only when control of goods or services transfers to the buyer, not when an order is placed.
重要性原则允许将低值物品（如一个订书机）直接计入费用而不予资本化。历史成本原则按原始交易价格记录资产。实现原则规定，只有当商品或服务的控制权转移给买方时才确认收入，而非在收到订单时确认。
- Business entity 企业主体 | Going concern 持续经营
- Accruals / matching 应计配比 | Prudence 谨慎性
- Consistency 一致性 | Materiality 重要性
- Historical cost 历史成本 | Realisation 实现
- Duality 复式 | Money measurement 货币计量
3. Trial Balance, Errors and Suspense Accounts | 试算平衡、错误与暂记账户
A trial balance is a list of all ledger balances at a given date, split into debit and credit columns. If the two columns agree, the arithmetic of the double entry is probably correct, but this does not prove that the records are free from error.
试算平衡表是某一日期全部总账余额的清单，分为借方栏与贷方栏。若两栏合计相等，说明复式记账的算术处理大概率无误，但这并不能证明账目完全没有错误。
Total Debits = Total Credits
Six error types do not disturb the trial balance: error of omission, error of commission, error of principle, error of original entry, error of complete reversal of entries, and compensating error. Only errors that change the arithmetical totals, such as a one-sided entry or an incorrect addition, cause a difference.
有六类错误不会影响试算平衡：漏记、账户记错（commission）、原则性错误、原始金额记错、借贷完全颠倒，以及相互抵销的错误。只有改变算术总额的错误，例如单边入账或加总错误，才会造成试算平衡表不平衡。
Where a difference exists, a suspense account is opened with the difference on the side that is short. Once each error is corrected, the suspense account should be cleared to zero. Note that transactions entered on the correct side but in the wrong account do not affect the suspense account, though they do affect individual ledger balances.
当试算表出现差额时，在金额较小的一方开设暂记账户，登记该差额。逐一更正错误后，暂记账户应归零。注意：借贷方向正确但记错账户的交易不会影响暂记账户，但会影响各分类账余额。
Suspense account balance = Trial balance difference
4. Accruals, Prepayments and Year-End Adjustments | 应计、预付与期末调整
Year-end adjustments convert cash-based records into accrual-based figures. An accrued expense is one that has been incurred but not yet paid, so it is debited to the expense account and credited to accruals, which appears as a current liability. A prepaid expense has been paid but not yet incurred; it is debited to prepayments, a current asset, and credited to the expense account.
期末调整把收付实现制记录转为权责发生制数据。应计费用是已发生但尚未支付的费用，应借记费用账户、贷记应计项，在财务状况表中列作流动负债。预付费用是已支付但尚未耗用的费用，应借记预付账款（流动资产）、贷记费用账户。
Matching equivalents exist on the income side. Accrued income is income earned but not yet received, so it is debited to accrued income (a current asset) and credited to the income account. Income received in advance is cash received for work not yet done, so it is debited to the income account and credited to income in advance, a current liability.
收入端也存在对应的处理。应计收入是已赚取但尚未收到的收入，借记应收收入（流动资产）、贷记收入账户。预收收入是针对尚未完成工作而提前收到的现金，借记收入账户、贷记预收收入（流动负债）。
The expense figure that appears in the statement of profit or loss is therefore:
利润表中列示的费用金额因此为：
Amount paid + Opening accrual − Opening prepayment − Closing accrual + Closing prepayment
When computing depreciation for a full year on an asset acquired mid-year, apply the policy stated in the question; if the policy is pro rata, multiply the annual charge by the fraction of the year held.
若资产在年中购入而需计算全年折旧，应严格按题目给出的政策处理；若政策规定按月计提及比例分摊，则将年度折旧额乘以持有月份占全年的比例。
5. Depreciation: Methods and Disposal | 折旧：方法与处置
Depreciation is the systematic allocation of the depreciable amount of a non-current asset over its useful life. It is an application of the matching principle, not a method of valuing the asset at market price.
折旧是将非流动资产的应折旧金额在其使用寿命内系统分摊的过程。它是配比原则的应用，而不是按市价重估资产的方法。
Straight-line: Annual Depreciation = (Cost − Residual Value) ÷ Useful Life
Reducing Balance: Depreciation = Net Book Value × Rate %
Revaluation Method: Depreciation = Opening Valuation + Additions − Closing Valuation
The reducing balance rate that exactly writes an asset down to its residual value can be derived from the formula below, although CAIE questions normally supply the rate directly:
若需精确计算能把资产折旧至残值的余额递减折旧率，可用下式推导，不过 CAIE 题目通常会直接给出折旧率：
Rate = 1 − ⁿ√Residual Value ÷ Cost
On disposal, four entries are needed. Transfer the cost to a disposal account, transfer the accumulated depreciation to the same account, record the sale proceeds, and close the resulting balance to the statement of profit or loss as a profit or loss on disposal.
资产处置需要四笔分录：将原始成本转入处置账户；将累计折旧转入同一账户；记录出售所得；最后将处置账户余额结转到利润表，作为处置利得或处置损失。
Profit on Disposal = Sale Proceeds − Net Book Value at Date of Sale
Remember that depreciation must be charged up to the date of disposal before the net book value is calculated, otherwise the profit or loss on disposal will be misstated.
切记在计算账面净值之前，必须先把折旧计提至处置日，否则处置损益会被错误列示。
6. Bad Debts and Provision for Doubtful Debts | 坏账与坏账准备
A bad debt is an amount owed by a customer that is confirmed as irrecoverable. It is written off by debiting bad debts (an expense) and crediting trade receivables, so it reduces both profit and the receivables balance.
坏账是已确认无法收回的客户欠款。核销时借记坏账费用、贷记应收账款，因此它同时减少利润与应收账款余额。
A provision for doubtful debts, in contrast, is an estimate of the amount of the remaining receivables that may not be collected. The provision is calculated on the receivables figure after bad debts have been written off, so the order of the two adjustments matters.
坏账准备与坏账不同，它是对剩余应收账款中可能无法收回部分的估计。坏账准备以核销坏账之后的应收账款余额为基础计算，因此两项调整的先后顺序至关重要。
Provision Required = % × (Trade Receivables − Bad Debts Written Off)
Only the movement in the provision is charged to the statement of profit or loss. An increase in the provision is an expense; a decrease is income. This is the single most frequently tested point in this topic.
只有坏账准备的变动额才计入利润表。准备增加是费用，准备减少是收入。这是本主题中考得最频繁的一点。
Charge to P/L = Closing Provision − Opening Provision
If a specific debt previously written off is unexpectedly recovered, the correct entry is to debit bank and credit bad debts recovered, which is treated as income in the period of recovery.
若以前已核销的特定账款意外收回，正确分录是借记银行、贷记"已核销坏账收回"，在收回期间作为收入处理。
7. Inventory Valuation and Cost of Sales | 存货计价与销货成本
Inventory must be measured at the lower of cost and net realisable value in accordance with IAS 2. Net realisable value is the estimated selling price less any further costs of completion and the costs necessary to make the sale.
根据 IAS 2，存货应按成本与可变现净值中的较低者计量。可变现净值等于估计售价减去进一步完工成本以及完成销售所必需的费用。
NRV = Estimated Selling Price − Costs to Complete − Selling Costs
Cost of Sales = Opening Inventory + Purchases − Closing Inventory
The fuller version of the cost of sales formula, which is the one required when carriage and returns are given in the question, is shown below.
当题目给出运费与退货时，应使用下面这一更完整的销货成本公式。
= Opening Inventory + Purchases + Carriage Inwards − Returns Outwards − Closing Inventory
Under FIFO, the oldest costs are charged to cost of sales first, leaving closing inventory valued at the most recent prices. Under AVCO, a weighted average unit cost is recalculated after each purchase, or at the end of each period in the periodic version. LIFO is not permitted under IAS 2 and should not be applied in CAIE answers.
在先进先出法下，最旧的成本优先计入销货成本，期末存货按最近价格计价。在加权平均法下，每次购货后重新计算加权平均单位成本，定期盘存制下则在期末统一计算。后进先出法不被 IAS 2 允许，CAIE 答题中不应使用。
Where the question requires the value of inventory lost in a fire or theft, use the trading account logic in reverse:
若题目要求计算火灾或盗窃造成的存货损失金额，可反向运用购销逻辑：
Closing Inventory = Opening Inventory + Purchases − Cost of Sales
8. Bank Reconciliation Statements | 银行调节表
A bank reconciliation explains why the bank statement balance differs from the cash book balance. The first step is always to update the cash book for items the business has not yet recorded, such as standing orders, direct debits, bank charges, bank interest, dividends credited directly, and dishonoured cheques.
银行调节表解释银行对账单余额与现金簿余额为何不一致。第一步永远是根据企业尚未入账的项目更新现金簿，例如长期付款指令、直接借记、银行手续费、银行利息、直接入账的股利，以及被退回的支票。
After the cash book has been updated, the remaining difference is caused only by timing items: cheques drawn but not yet presented, and amounts paid in but not yet credited by the bank.
现金簿更新完毕后，剩余差异仅由时间性项目造成：已签发但尚未兑现的支票，以及已存入但银行尚未入账的款项。
Book Balance = Bank Statement Balance + Lodgements Not Yet Credited − Unpresented Cheques
A credit balance on the bank statement means the business has money in the bank. A debit balance on the bank statement represents an overdraft, which appears as a current liability in the statement of financial position and as a credit balance in the cash book.
银行对账单上的贷方余额表示企业在银行有存款；借方余额表示透支，在财务状况表中列作流动负债，而在现金簿中表现为贷方余额。
Never adjust the bank statement itself in an examination answer. All corrections belong in the cash book, and only the updated cash book balance is carried into the financial statements.
考试作答时切勿调整银行对账单本身。所有更正都应记入现金簿，只有更新后的现金簿余额才结转到财务报表。
