📚 IGCSE Edexcel Accounting: Quick Reference Handbook of Formulas and Principles | IGCSE Edexcel 会计：公式定理速查手册
This quick reference guide consolidates all essential formulas, ratios, and key principles required for the IGCSE Edexcel Accounting syllabus. Mastering these relationships allows you to analyse business performance, assess financial position, and interpret accounting information accurately. Whether calculating profitability, evaluating liquidity, or applying depreciation methods, the correct use of each formula is central to securing top marks in both calculation and analysis questions.
这本速查手册汇总了 IGCSE Edexcel 会计课程所有必须掌握的公式、比率和核心原则。熟练运用这些关系，能让你准确分析企业业绩、评价财务状况并解读会计信息。无论是计算盈利能力、评估流动性，还是应用折旧方法，正确使用每一种公式都是拿下计算题和分析题高分的关键。
1. The Accounting Equation | 会计等式
The accounting equation forms the foundation of double‑entry bookkeeping. It states that a business's assets are always equal to the sum of its liabilities and capital. This equation must hold true after every transaction and is the basis for the statement of financial position.
会计等式是复式记账法的基础，表明企业的资产永远等于负债加资本之和。每一笔交易发生后，此等式都必须成立，也是财务状况表的编制基础。
Assets = Liabilities + Capital
资产 = 负债 + 资本
An alternative expansion includes the effect of drawings and profit: Closing Capital = Opening Capital + Profit - Drawings. All adjustments to the trial balance, such as accruals and prepayments, must keep the extended equation balanced.
另一种扩展形式包含提用和利润的影响：期末资本 = 期初资本 + 利润 – 提用。对试算表的任何调整，如预提和预付，都必须让扩展后的等式保持平衡。
2. Gross Profit and Gross Profit Margin | 毛利与毛利率
Gross profit measures the difference between sales revenue and the cost of goods sold. The gross profit margin expresses this as a percentage of sales, showing how efficiently a business controls its direct costs.
毛利衡量销售收入与销货成本之间的差额。毛利率将毛利表示为销售收入的百分比，反映企业控制直接成本的效率。
Gross Profit = Sales Revenue – Cost of Goods Sold
毛利 = 销售收入 – 销货成本
Gross Profit Margin = (Gross Profit ÷ Sales Revenue) × 100%
毛利率 = (毛利 ÷ 销售收入) × 100%
Note that cost of goods sold includes opening inventory plus purchases minus closing inventory. Any returns inwards are deducted from sales revenue before calculating the margin.
需注意，销货成本包含期初存货加购货减期末存货。计算毛利率前，销售收入须先扣减退货。
3. Net Profit and Net Profit Margin | 净利与净利率
Net profit is the residual income after deducting all operating expenses from gross profit. The net profit margin indicates the overall profit earned per unit of sales after considering all indirect costs such as rent, salaries, and depreciation.
净利是毛利扣除所有营业费用后的剩余收益。净利率表示在考虑租金、工资、折旧等全部间接成本后，每单位销售收入所获得的整体利润。
Net Profit = Gross Profit – Total Operating Expenses
净利 = 毛利 – 总营业费用
Net Profit Margin = (Net Profit ÷ Sales Revenue) × 100%
净利率 = (净利 ÷ 销售收入) × 100%
When comparing performance across periods, an increasing net profit margin suggests better control of overheads or improved pricing strategy. Other income, such as discounts received, is added after operating profit is determined.
跨时期对比业绩时，净利率上升意味着间接费用控制得更好或定价策略有所改善。其他收益（如购货折扣）在营业利润确定后加计。
4. Return on Capital Employed (ROCE) | 资本回报率
ROCE is a key profitability ratio that shows how effectively a business is using its long‑term funds to generate profit. It is especially useful for comparing performance between companies of different sizes or for assessing year‑on‑year improvement.
资本回报率是一项关键的盈利能力比率，反映企业使用长期资金产生利润的效率。它特别适合比较规模不同的公司之间业绩，或评估同比改善情况。
ROCE = (Profit before Interest and Tax ÷ Capital Employed) × 100%
资本回报率 = (息税前利润 ÷ 动用资本) × 100%
Capital employed is usually defined as total equity plus non‑current liabilities, or equivalently total assets less current liabilities. In IGCSE Edexcel, profit before interest and tax is often taken directly from the income statement.
动用资本通常定义为总权益加非流动负债，或等价为总资产减流动负债。在 IGCSE Edexcel 考试中，息税前利润常直接从利润表中取用。
5. Liquidity Ratios: Current Ratio and Quick Ratio | 流动比率：流动比率与速动比率
Liquidity ratios assess a business's ability to meet its short‑term obligations as they fall due. The current ratio compares total current assets to current liabilities, while the quick ratio excludes inventory, giving a stricter measure of immediate liquidity.
流动比率用于评价企业偿还到期短期债务的能力。流动比率比较流动资产总额与流动负债，速动比率则剔除存货，对即时流动性施加更严格的衡量。
Current Ratio = Current Assets ÷ Current Liabilities
流动比率 = 流动资产 ÷ 流动负债
Quick Ratio = (Current Assets – Inventory) ÷ Current Liabilities
速动比率 = (流动资产 – 存货) ÷ 流动负债
A current ratio around 1.5:1 and a quick ratio around 1:1 are often regarded as satisfactory, but the acceptable range depends heavily on the industry. An excessively high ratio may indicate poor use of cash resources.
流动比率约 1.5:1、速动比率约 1:1 通常被视为满意，但可接受范围很大程度上取决于行业。过高的比率可能说明现金资源运用不当。
6. Efficiency Ratios: Inventory Turnover, Trade Receivable Days, Trade Payable Days | 效率比率：存货周转率、应收账款天数、应付账款天数
Efficiency ratios measure how well management uses its assets and liabilities. Inventory turnover shows the number of times inventory is sold and replaced in a period. Trade receivable days indicate the average credit period taken by customers, while trade payable days show how long the business takes to pay suppliers.
效率比率衡量管理层运用资产与负债的能力。存货周转率反映一段时期内存货被出售并补货的次数。应收账款天数表示客户平均赊账期限，应付账款天数则显示企业向供应商付款的时长。
Inventory Turnover = Cost of Goods Sold ÷ Average Inventory
存货周转率 = 销货成本 ÷ 平均存货
Trade Receivable Days = (Trade Receivables ÷ Credit Sales) × 365
应收账款天数 = (应收账款 ÷ 赊销额) × 365
Trade Payable Days = (Trade Payables ÷ Credit Purchases) × 365
应付账款天数 = (应付账款 ÷ 赊购额) × 365
When credit sales or credit purchases are not provided separately, total sales or total purchases are used. A rising receivable days figure could signal collection problems, while a very high payable days ratio may damage supplier relationships.
当赊销或赊购金额未单独给出时，使用销售总额或购货总额。应收账款天数上升可能暗示收账困难，而应付账款天数过高则可能损害供应商关系。
7. Capital Structure Ratios: Debt to Equity and Interest Cover | 资本结构比率：负债权益比率与利息覆盖倍数
Capital structure ratios reveal the balance between borrowed funds and owners' capital, as well as the business’s ability to service its debt. The debt to equity ratio compares total borrowings to shareholders' equity, while interest cover shows how many times profit can cover the interest expense.
资本结构比率揭示借入资金与所有者资本之间的平衡关系，以及企业偿还债务的能力。负债权益比率比较借款总额与股东权益，利息覆盖倍数则显示利润能覆盖利息费用的倍数。
Debt to Equity Ratio = (Non‑current Liabilities ÷ Total Equity) × 100%
负债权益比率 = (非流动负债 ÷ 总权益) × 100%
Interest Cover = Profit before Interest and Tax ÷ Interest Expense
利息覆盖倍数 = 息税前利润 ÷ 利息费用
A high debt to equity ratio indicates heavy reliance on borrowing, which increases financial risk. An interest cover below 2 is often considered a warning sign that profit is barely sufficient to meet interest obligations.
负债权益比率高说明对借款依赖严重，增加财务风险。利息覆盖倍数低于 2 通常被视为利润勉强能支付利息的警示信号。
8. Investment Ratios: Earnings per Share, Price/Earnings Ratio, Dividend Yield | 投资比率：每股收益、市盈率、股息率
Investment ratios help investors evaluate the return on their shares. Earnings per share (EPS) shows the profit attributable to each ordinary share. The price/earnings (P/E) ratio relates the market price of a share to its earnings, and dividend yield expresses the dividend as a percentage of the share’s market price.
投资比率有助于投资者评估股票回报。每股收益（EPS）表示归属于每一普通股的利润。市盈率（P/E）将股票市价与其收益相联系，股息率则将股息表示为股票市价的百分比。
Earnings per Share = (Net Profit – Preference Dividends) ÷ Number of Ordinary Shares
每股收益 = (净利 – 优先股股息) ÷ 普通股股数
P/E Ratio = Market Price per Share ÷ Earnings per Share
市盈率 = 每股市场价 ÷ 每股收益
Dividend Yield = (Dividend per Share ÷ Market Price per Share) × 100%
股息率 = (每股股息 ÷ 每股市价) × 100%
A high P/E ratio may indicate that the market expects future growth, while a high dividend yield could appeal to investors seeking income. These ratios are only available for limited companies.
高市盈率可能表明市场预期未来增长，而高股息率可能吸引追求收入的投资者。这些比率仅适用于有限公司。
9. 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 straight‑line method spreads the cost evenly, while the reducing balance method applies a fixed percentage to the net book value each year, resulting in higher charges in earlier years.
折旧将非流动资产成本在其使用寿命内分摊。直线法平均分摊成本，余额递减法则按固定百分比乘以每年账面净值计提折旧，使早年费用更高。
Straight Line Depreciation = (Cost – Residual Value) ÷ Useful Life
直线折旧额 = (成本 – 残值) ÷ 使用年限
Reducing Balance Depreciation = Net Book Value × Rate %
余额递减折旧额 = 账面净值 × 折旧率
The accumulated depreciation account records the total depreciation charged to date and reduces the asset’s carrying amount in the statement of financial position. When an asset is sold, the profit or loss on disposal is calculated by comparing the sale proceeds with the net book value.
累计折旧账户记录截至当期已计提的折旧总额，减少资产负债表中资产的账面金额。资产出售时，通过比较变价收入与账面净值计算处置损益。
10. Inventory Valuation: FIFO and AVCO | 存货估值：先进先出法与加权平均法
Under IGCSE Edexcel, two common inventory valuation methods are FIFO (First‑In‑First‑Out) and AVCO (Average Cost). FIFO assumes that the oldest units are sold first, so closing inventory comprises the most recent purchases. AVCO recalculates the average cost per unit after each new purchase.
在 IGCSE Edexcel 考试中，常见的两种存货估值方法是先进先出法（FIFO）和加权平均法（AVCO）。FIFO 假设最早购入的存货先售出，因此期末存货由最近购入的货品组成。AVCO 在每次新购货后重新计算单位平均成本。
AVCO = Total Cost of Inventory ÷ Total Number of Units Held
加权平均成本 = 存货总成本 ÷ 持有单位总数
At the end of the period, inventory is valued at the lower of cost and net realisable value. Consistency in the valuation method is essential for comparability across financial periods.
期末时，存货应以成本与可变现净值孰低计量。保持估值方法的一贯性，对于跨财务期间的可比性至关重要。
11. Provision for Doubtful Debts | 坏账准备
A provision for doubtful debts is created to anticipate future losses from trade receivables that may not pay. The provision is calculated as a percentage of total trade receivables or by analysing individual customer accounts. The charge for the period is the movement in the provision.
坏账准备是为预计未来应收账款中可能无法收回的金额而设立。准备可按应收账款总额的一定百分比计提，或通过逐户分析确定。当期费用即为期内准备的变动额。
Increase/Decrease in Provision = New Provision – Old Provision
准备增加额/减少额 = 新准备 – 旧准备
An increase in provision is debited as an expense in the income statement and credited to the provision account. A decrease is credited as income. Bad debts already written off are distinct from the provision and are charged directly to the income statement.
准备增加时，在利润表中借记为费用，并贷记准备账户；准备减少时，则贷记为收益。已注销的坏账与准备不同，直接计入利润表费用。
12. Partnership and Limited Company Basics | 合伙与有限公司基础
Partnerships and limited companies account for equity differently. For partnerships, the appropriation account distributes profit after interest on drawings and charges such as interest on capital and partner salaries. The current accounts track each partner’s share of profit and drawings.
合伙企业与有限公司对权益的处理不同。合伙企业通过利润分配账户，在扣除提用利息及列支资本利息、合伙工资等后分配利润。各合伙人的往来账户记录其应占利润份额与提用。
Residual Profit Allocation = Net Profit + Interest on Drawings – Interest on Capital – Partner Salaries
可分配剩余利润 = 净利 + 提用利息 – 资本利息 – 合伙工资
For limited companies, equity consists of share capital and reserves. Dividends are deducted from retained earnings and are not an expense of the period. The statement of changes in equity reconciles opening and closing equity balances, showing profit for the year, dividends, and any share issues.
有限公司的权益由股本和储备组成。股利从留存收益中扣除，不属于当期费用。权益变动表调节期初与期末权益余额，列示年度利润、股利和股份发行等。
Published by TutorHao | Accounting Revision Series | aleveler.com
更多咨询请联系16621398022（同微信）
或截图后用「扫一扫 → 相册」选择本图