📚 Year 12 CAIE Accounting: Formula & Theorem Quick Reference Guide | Year 12 CAIE 会计：公式定理速查手册
This concise guide brings together all the essential formulas, ratios, and accounting theorems you will encounter in the Year 12 CAIE Accounting syllabus. Use it as a daily revision companion or a last‑minute check before your exam. Every equation is presented in clean, Unicode notation, free from LaTeX, so you can read it clearly on any device.
这份精简手册汇集了 Year 12 CAIE 会计大纲中所有关键的公式、比率和会计定理。你可以将它用作日常复习伙伴，或是考前最后一刻的速查工具。每个公式均以清晰的 Unicode 符号呈现，完全不使用 LaTeX，确保你在任何设备上都能顺畅阅读。
1. The Accounting Equation | 会计等式
The accounting equation forms the very foundation of double‑entry bookkeeping. It states that everything the business owns is financed either by borrowed funds or by the owner's capital. This relationship must always remain in balance after every transaction.
会计等式是复式记账的基石。它说明企业拥有的一切要么来自借款，要么来自业主投入的资本。每笔交易发生后，这一等式都必须保持平衡。
Assets = Liabilities + Equity
资产 = 负债 + 所有者权益
(Revenue − Expenses − Drawings). This links the statement of financial position directly with the income statement.
扩展形式的等式揭示了利润和提款对权益的影响：资产 = 负债 + 资本 + (收入 − 费用 − 提款)。这样就将财务状况表与利润表直接联系起来。
2. Double‑Entry Rules | 复式记账法则
Every financial event affects at least two ledger accounts. The accounting equation is maintained by applying the classic DEAD CLIC mnemonic: Debit Expenses, Assets, Drawings; Credit Liabilities, Income, Capital. When you debit one account, you must credit another with an equal amount.
每一笔财务事项至少影响两个分类账账户。会计等式通过经典的 DEAD CLIC 助记法得以维持：费用、资产、提款记借方；负债、收入、资本记贷方。借记一个账户，就必须以相等金额贷记另一个账户。
For assets and expenses, an increase is a debit and a decrease is a credit. For liabilities, income and capital, an increase is a credit and a decrease is a debit. Revenue and gains behave like capital, while losses and expenses behave like drawings.
对于资产和费用，增加记借方，减少记贷方。对于负债、收入和资本，增加记贷方，减少记借方。收入和利得的变动方向与资本相同，而损失和费用的变动方向则与提款相同。
3. Trial Balance and Types of Errors | 试算平衡与错误类型
A trial balance lists the closing balances of every ledger account. If total debits equal total credits, the books are 'in balance', but this does not guarantee that the accounts are error‑free. Certain mistakes do not affect the trial balance totals.
试算平衡表列示所有分类账账户的期末余额。如果借方总额等于贷方总额，账目就算“平衡”，但这并不能保证账户没有任何差错。某些错误并不会影响试算平衡表的总数。
Errors that do not affect the trial balance include: omission of a whole transaction, commission (posting to wrong account of same class), principle (treating revenue as capital), original entry (wrong figure on both sides), compensating errors, and complete reversal of entries.
不影响试算表平衡的错误包括：整笔交易漏记、串户（记错同一类别的账户）、原则性错误（把收益当作资本处理）、原始分录错误（借贷双方金额同错）、抵销性错误以及完全颠倒分录。
4. Depreciation Formulas | 折旧计算公式
Depreciation spreads the cost of a non‑current asset over its useful life. The CAIE AS syllabus expects candidates to master the straight‑line method and the reducing balance method. Both methods aim to match the expense with the revenue generated by the asset.
折旧是将非流动资产的成本在其使用年限内进行分摊。CAIE AS 大纲要求考生掌握直线法和余额递减法。两种方法的目标都是将折旧费用与该资产产生的收入进行配比。
Straight‑line annual depreciation = (Cost − Residual value) ÷ Useful life
直线法年折旧额 = (成本 − 残值) ÷ 使用年限
Reducing balance depreciation = Net book value at start of year × Rate (%)
余额递减法折旧额 = 年初账面净值 × 折旧率 (%)
When an asset is bought or sold part‑way through the year, depreciation must be pro‑rated by the number of months the asset was in use. The disposal account then collects the original cost, accumulated depreciation, and sale proceeds to calculate the profit or loss on disposal.
如果资产在年中买入或卖出，折旧必须按使用月份进行比例计算。随后，处置账户汇集资产的原始成本、累计折旧和出售所得，以计算出处置损益。
5. Bad Debts and Provision for Doubtful Debts | 坏账与坏账准备
Bad debts are trade receivables that a business considers irrecoverable. They are written off as an expense in the income statement. A provision for doubtful debts is an estimate of future uncollectible amounts, created to comply with the prudence concept.
坏账是指企业认为无法收回的应收账款，它作为费用在利润表中注销。坏账准备是对未来可能无法收回金额的估计，其设立遵循谨慎性原则。
+ Closing provision − Opening provision. When the closing provision is lower than the opening provision, the income statement receives a decrease in expense.
关键公式将期初准备、期末准备和当期注销的坏账联系起来：坏账费用 = 当期注销坏账 + 期末准备 − 期初准备。如果期末准备低于期初准备，利润表中的费用将相应减少。
An aged receivables schedule is often used to calculate the required closing provision by applying different percentages to overdue ranges. The provision is then compared with the existing balance and the movement is recorded.
应收账款账龄分析表常用于计算所需的期末准备，对不同逾期区间应用不同的百分比。随后将所需的准备与现有余额比较，并记录其变动。
6. Inventory Valuation Methods | 存货估值方法
CAIE AS Accounting requires students to value closing inventory using FIFO (first‑in, first‑out) and AVCO (weighted average cost). These two methods determine the cost of goods sold and the closing inventory figure on the statement of financial position.
CAIE AS 会计要求学生使用先进先出法 (FIFO) 和加权平均成本法 (AVCO) 对期末存货进行估值。这两种方法决定了利润表中的销售成本和财务状况表中的期末存货金额。
AVCO per unit = Total cost of goods available for sale ÷ Total units available for sale
单位加权平均成本 = 可供销售商品总成本 ÷ 可供销售商品总数量
Under FIFO, the earliest units purchased are assumed to be sold first. Closing inventory therefore consists of the most recent purchases and reflects current prices more closely. Under AVCO, inventory and cost of sales are both valued at the same smoothed average cost.
在先进先出法下，假设最早购入的存货最先售出，因此期末存货由最近购入的商品构成，更贴近现行价格。在加权平均成本法下，存货和销售成本均使用相同的平滑平均成本进行计价。
7. Adjustments for Accruals and Prepayments | 应计与预付调整
The accruals concept demands that expenses and revenues are recorded in the period to which they relate, not when cash is paid or received. Accrued expenses are amounts owed but not yet paid; prepaid expenses are amounts paid in advance.
权责发生制要求费用和收入记录在其归属期间，而非实际收付现金时。应计费用是已经发生但尚未支付的金额；预付费用则是提前支付的金额。
nt paid + Closing accrual − Opening accrual (or − opening prepayment + closing prepayment)
利润表费用 = 已付金额 + 期末应计 − 期初应计 (或 − 期初预付 + 期末预付)
g accrual (income due) − opening accrual. Careful adjustment ensures that profit is neither overstated nor understated.
对于租金收入等项目，原则类似：利润表收入 = 已收现金 + 期末应计收入 − 期初应计收入。细致的调整能确保利润既不高估也不低估。
8. Financial Statements Key Equations | 财务报表核心公式
The income statement and statement of financial position are built from a sequence of linked calculations. Memorising the flow from net sales to profit for the year is essential for accurate examination answers.
利润表和财务状况表是通过一连串相互衔接的计算构建而成的。熟记从净销售额到年度利润的计算流程对考试答题的准确性至关重要。
Net Sales = Sales − Returns Inwards
净销售额 = 销售收入 − 销售退回
= Opening Inventory + Purchases − Returns Outwards + Carriage Inwards − Closing Inventory
销售成本 = 期初存货 + 购货 − 购货退回 + 购货运费 − 期末存货
Gross Profit = Net Sales − Cost of Sales
毛利 = 净销售额 − 销售成本
Profit for the year = Gross Profit + Other Income − Total Expenses
年度利润 = 毛利 + 其他收入 − 总费用
On the statement of financial position, total assets (non‑current + current) must equal total equity and liabilities (capital + non‑current liabilities + current liabilities). Remember to deduct drawings from capital and to add the profit for the year.
在财务状况表中，资产总计 (非流动资产 + 流动资产) 必须等于权益和负债总计 (资本 + 非流动负债 + 流动负债)。请记住要从资本中扣除提款，并加入当年利润。
9. Ratio Analysis | 比率分析
Ratio analysis interprets the financial statements to assess profitability, liquidity, and efficiency. The ratios below are the ones most frequently tested in CAIE AS papers and should be learned with both their formulas and their significance.
比率分析通过解读财务报表来评估盈利能力、流动性和效率。以下比率是 CAIE AS 试卷中最常考查的内容，不仅要记住公式，还要理解其含义。
Profitability ratios:
盈利能力比率：
Gross margin (%) = (Gross Profit ÷ Net Sales) × 100
毛利率 = (毛利 ÷ 净销售额) × 100
Net margin (%) = (Profit for the year ÷ Net Sales) × 100
净利率 = (年度利润 ÷ 净销售额) × 100
Return on capital employed (ROCE) (%) = (Profit for the year ÷ Capital employed) × 100
资本报酬率 (ROCE) = (年度利润 ÷ 运用资本) × 100
Liquidity ratios:
流动性比率：
Current ratio = Current Assets ÷ Current Liabilities
流动比率 = 流动资产 ÷ 流动负债
Quick ratio (acid test) = (Current Assets − Inventory) ÷ Current Liabilities
速动比率 (酸性测试) = (流动资产 − 存货) ÷ 流动负债
Efficiency ratios:
效率比率：
Inventory turnover (days) = (Average Inventory ÷ Cost of Sales) × 365
存货周转天数 = (平均存货 ÷ 销售成本) × 365
Trade receivables turnover (days) = (Trade Receivables ÷ Credit Sales) × 365
应收账款周转天数 = (应收账款 ÷ 赊销收入) × 365
Trade payables turnover (days) = (Trade Payables ÷ Credit Purchases) × 365
应付账款周转天数 = (应付账款 ÷ 赊购金额) × 365
10. Bank Reconciliation Formula | 银行存款余额调节公式
A bank reconciliation statement explains the difference between the closing balance in the cash book and the balance on the bank statement. Timed items such as unpresented cheques and late lodgements are the main causes of the gap.
银行存款余额调节表用于解释现金账期末余额与银行对账单余额之间的差异。未兑现支票和未入账存款等时间性差异是产生差额的主要原因。
cash book balance + Unrecorded receipts − Bank charges − Dishonoured cheques ± Corrections
调整后现金账余额 = 原始现金账余额 + 未入账收入 − 银行手续费 − 拒付支票 ± 更正金额
dgements not yet credited − Unpresented cheques ± Bank errors = Adjusted cash book balance
银行对账单余额 + 未贷记存款 − 未兑现支票 ± 银行差错 = 调整后现金账余额
The reconciliation must always end with the same adjusted figure on both sides. In the exam, present the calculation in a neat format, clearly labeling each item.
调节表的最终结果必须使双方调整后的金额相等。考试中应以整洁的格式呈现计算过程，并清晰注明每一项。
11. Control Accounts Adjustments | 控制账户调整
Sales ledger and purchases ledger control accounts act as summary accounts for total trade receivables and total trade payables. They help locate errors and provide a quick check on the accuracy of the personal ledgers.
销售分类账控制账户和采购分类账控制账户分别汇总了全部应收账款和应付账款。它们有助于发现错误，并能快速检查个人分类账的准确性。
h from debtors − Discounts allowed − Bad debts written off − Returns inwards ± Adjustments
期末应收账款 = 期初应收账款 + 赊销收入 − 债务人现金还款 − 销货折扣 − 注销坏账 − 销售退回 ± 调整项
t purchases − Cash paid to suppliers − Discounts received − Returns outwards ± Adjustments
期末应付账款 = 期初应付账款 + 赊购金额 − 支付供应商现金 − 购货折扣 − 购货退回 ± 调整项
When constructing a control account reconciliation, remember that contra entries (where a customer is also a supplier) must be deducted from both control accounts to avoid overstatement.
编制控制账户调节表时，请注意抵销分录（同一企业既是客户又是供应商）必须从两个控制账户中同时扣除，以免虚增余额。
12. Accounting Concepts and Conventions | 会计概念与惯例
Accounting theorems are not mathematical formulas but the fundamental assumptions and principles that underpin financial reporting. The CAIE syllabus expects you to identify, explain and apply these concepts to real‑world scenarios.
会计定理并非数学公式，而是支撑财务报告的基本假设和原则。CAIE 大纲要求你能够识别、解释这些概念，并将其应用于实际情景。
Going concern: the business will continue operating for the foreseeable future, so assets are valued at cost less depreciation rather than forced‑sale values. Accruals (matching): revenues and expenses are matched to the period in which they are earned or incurred. Consistency: the same accounting treatments are applied from one period to the next to enable meaningful comparison.
持续经营：企业将在可预见的未来继续运营，因此资产按成本减折旧计价，而非被迫出售价格。权责发生制 (配比)：收入与费用均按归属期间进行配比。一致性：各期间采用相同的会计处理方法，以便进行有意义的比较。
Prudence: assets and income are not overstated, and liabilities and expenses are not understated; provision is made for all foreseeable losses. Materiality: insignificant items may be treated in a simpler way if they do not distort the overall picture. Business entity: personal transactions of the owner must be kept separate from the business accounts.
谨慎性：不虚增资产和收入，不虚减负债和费用；对所有可预见的损失计提准备。重要性：如果不影响总体判断，不重要的项目可以采用简化的处理方式。企业主体：业主的个人交易必须与企业账目严格分开。
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