📚 IGCSE OCR Accounting: Formula & Theorem Quick Reference Handbook | IGCSE OCR 会计：公式定理速查手册
This quick reference handbook provides all the essential formulas, key ratios, and fundamental theorems required for the IGCSE OCR Accounting course. Use it as your go-to revision aid for financial analysis, depreciation calculations, and the key relationships that underpin double-entry bookkeeping.
本速查手册涵盖了IGCSE OCR会计课程所需的所有核心公式、关键比率和基础定理。你可以将其作为考前复习利器，随时查阅财务分析、折旧计算以及支撑复式记账的关键关系式。
1. The Accounting Equation | 会计基本等式
The accounting equation forms the bedrock of the double-entry system. It shows that everything a business owns is financed either by borrowing or by the owner's investment.
Assets = Liabilities + Equity
会计等式是复式记账体系的基石。它表明企业所拥有的一切资产，要么是通过负债借入的，要么是由所有者投入的资本筹措的。
资产 = 负债 + 所有者权益
Rearranging the equation, equity can also be expressed as Assets minus Liabilities, which is the net worth of the business. Any transaction must keep this equation balanced.
将等式变形，所有者权益也可表示为资产减负债，即企业的净值。任何交易都必须保持该等式平衡。
2. Gross Profit Margin | 毛利率
Gross profit margin measures the percentage of revenue that remains after deducting the cost of sales. It indicates how efficiently a business controls its direct costs.
Gross Profit Margin = (Gross Profit ÷ Revenue) × 100%
毛利率衡量在扣除销售成本后，营业收入中剩余部分的百分比。它反映了一家企业控制直接成本的效率。
毛利率 = (毛利 ÷ 营业收入) × 100%
A higher gross profit margin suggests better profitability at the trading level, while a declining margin might signal rising purchase costs or the need to offer discounts.
较高的毛利率表明在购销层面盈利更强，而毛利率持续下滑可能预示着采购成本上升或有打折促销的必要。
3. Profit for the Year (Net Profit) Margin | 净利率
The net profit margin shows the percentage of revenue that turns into profit for the year after all expenses have been deducted. It is the ultimate measure of overall profitability.
Net Profit Margin = (Profit for the Year ÷ Revenue) × 100%
净利率显示在扣除所有费用之后，营业收入转化为年度利润的百分比。它是衡量整体盈利能力的终极指标。
净利率 = (年度利润 ÷ 营业收入) × 100%
This ratio captures the impact of both trading performance and expense control. When comparing businesses, it is essential to look at net profit margin alongside gross profit margin.
该比率同时涵盖了购销绩效和费用控制的影响。横向比较企业时，必须将净利率与毛利率结合起来分析。
4. Return on Capital Employed (ROCE) | 运用资本回报率
ROCE evaluates how efficiently a business uses its long-term capital to generate profit. It is a key metric for investors and lenders.
ROCE = (Profit for the Year ÷ Capital Employed) × 100%
ROCE 用于评估企业利用长期资本创造利润的效率，是投资者和贷款方重点关注的核心指标。
运用资本回报率 = (年度利润 ÷ 运用资本) × 100%
Capital Employed is typically defined as total assets minus current liabilities, or equity plus non-current liabilities. A ROCE higher than the interest rate on borrowed funds creates wealth for shareholders.
运用资本通常定义为总资产减去流动负债，或者所有者权益加上非流动负债。ROCE 高于借入资金的利率时，就能为股东创造价值。
5. Current Ratio | 流动比率
The current ratio measures a business's ability to meet its short-term obligations using current assets. It is a basic liquidity test.
Current Ratio = Current Assets ÷ Current Liabilities
流动比率衡量企业利用流动资产偿还短期债务的能力，是一项基本的流动性测试。
流动比率 = 流动资产 ÷ 流动负债
The result is expressed as a ratio to 1, e.g. 1.8:1. A ratio between 1.5:1 and 2:1 is often considered healthy, but this varies by industry. Too high a ratio may indicate idle cash.
结果以比1的形式呈现，如1.8:1。通常认为1.5:1至2:1之间的比率较为健康，但因行业而异。比率过高可能意味着现金闲置。
6. Liquid (Acid Test) Ratio | 速动比率（酸性测试比率）
The acid test ratio is a stricter measure of liquidity because it excludes inventory, which is not always easy to convert into cash quickly.
Acid Test Ratio = (Current Assets − Inventory) ÷ Current Liabilities
速动比率是更严格的流动性衡量标准，因为它排除了并不总易于快速变现的存货。
速动比率 = (流动资产 − 存货) ÷ 流动负债
A ratio of 1:1 is usually the benchmark, meaning a business can pay all its current liabilities without selling any inventory. Anything significantly below 1:1 may signal a liquidity problem.
1:1通常被视作基准，意味着企业无需依赖存货销售即可清偿全部流动负债。显著低于1:1的数值可能预示流动性风险。
7. Inventory Turnover | 存货周转率
Inventory turnover shows how many times inventory is sold and replaced during a period. It is an efficiency indicator.
Inventory Turnover = Cost of Sales ÷ Average Inventory
存货周转率反映了在一个期间内存货的售出和补进次数，是一项效率指标。
存货周转率 = 销售成本 ÷ 平均存货
age Inventory ÷ Cost of Sales) × 365. A higher turnover rate often indicates better sales or efficient stock management.
周转率还可以用天数表示：存货周转天数 = (平均存货 ÷ 销售成本) × 365。较高的周转次数通常表明销售良好或库存管理高效。
8. Trade Receivables Turnover | 应收账款周转率
This ratio measures how quickly a business collects debt from its credit customers, directly affecting cash flow.
Trade Receivables Turnover = Credit Sales ÷ Average Trade Receivables
该比率衡量企业向赊销客户收回欠款的速度，直接影响现金流。
应收账款周转率 = 赊销收入 ÷ 平均应收账款
Receivables ÷ Credit Sales) × 365. Shorter collection periods indicate effective credit control.
以天数表示的回收期往往更有意义：应收账款回收期 = (平均应收账款 ÷ 赊销收入) × 365。回收期越短，表明信用控制越有效。
9. Trade Payables Turnover | 应付账款周转率
Trade payables turnover assesses how long a business takes to pay its suppliers, which affects liquidity and supplier relationships.
Trade Payables Turnover = Credit Purchases ÷ Average Trade Payables
应付账款周转率用以评估企业向供应商付款的快慢，关系到流动性和供应商关系。
应付账款周转率 = 赊购金额 ÷ 平均应付账款
; Credit Purchases) × 365. While a longer period conserves cash, it may damage credit reputation if stretched too far.
以天数表示为：应付账款付款期 = (平均应付账款 ÷ 赊购金额) × 365。付款期较长虽能节省现金，但拉得过长可能损害信用声誉。
10. Depreciation – Straight-Line Method | 折旧—直线法
The straight-line method charges an equal amount of depreciation each year over the asset's useful life, reflecting a constant pattern of consumption.
Annual Depreciation = (Cost − Residual Value) ÷ Useful Life (years)
直线法在资产使用寿命内每年计提等额折旧，体现了固定资产的匀速消耗模式。
年折旧额 = (成本 − 残值) ÷ 使用年限
This method is simple and widely used for assets such as buildings. The net book value at the end of each year is Cost minus Accumulated Depreciation.
该方法简便，广泛适用于房屋等资产。每年末的账面净值等于成本减去累计折旧。
11. Depreciation – Reducing Balance Method | 折旧—余额递减法
The reducing balance method applies a fixed percentage to the net book value each year, resulting in higher depreciation charges in the early years of the asset's life.
Annual Depreciation = Net Book Value at Start of Year × Depreciation Rate (%)
余额递减法每年对账面净值乘以一个固定百分比，导致资产使用早期计提的折旧费用较高。
年折旧额 = 年初账面净值 × 折旧率（%）
This approach matches the higher repair costs in later years and is suitable for assets that lose value quickly, such as vehicles. The depreciation rate can be calculated as 1 − (Residual Value/Cost)1/n, but IGCSE questions typically provide the percentage.
此法与资产后期维修费上升相匹配，适合车辆等价值下降较快的资产。折旧率可依 1 −（残值/成本）^(1/n) 计算，但 IGCSE 试题通常会给定百分比。
12. Mark-up and Margin Relationship | 加成与毛利率的关系
Mark-up and margin express the same profit from different perspectives. Mark-up is profit added to cost, while margin is profit as a percentage of selling price.
加成和毛利率是从不同视角表达同一利润。加成是利润占成本的百分比，而毛利率是利润占售价的百分比。
If mark-up is based on cost, the conversion formulas are:
Margin = Mark-up ÷ (100% + Mark-up)
Mark-up = Margin ÷ (100% − Margin)
若加成基于成本，转换关系为：
毛利率 = 加成率 ÷ (100% + 加成率)
加成率 = 毛利率 ÷ (100% − 毛利率)
Example: a 25% mark-up yields a margin of 25/125 = 20%. Conversely, a 20% margin implies a mark-up of 20/80 = 25%. This relationship is critical for pricing and missing figure questions.
例如，25%的加成率对应的毛利率为 25/125 = 20%。反之，20%的毛利率对应的加成率为 20/80 = 25%。这一关系在定价和缺失数据题中至关重要。
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