📚 OCR Year 13 Accounting: Formula & Theorem Quick Reference Handbook | OCR 13年级会计：公式定理速查手册
For Year 13 OCR Accounting students, mastering the essential formulas and theorems is half the battle. This handbook compiles the key ratios, costing equations, and investment appraisal techniques you need to know for your exams. Each entry is presented in plain, usable form with a brief explanation, so you can revise efficiently and apply the concepts accurately in both financial and management accounting contexts.
对于OCR 13年级会计学生来说，掌握核心公式与定理是成功的一半。本手册汇集了考试必需的关键比率、成本计算公式以及投资评估方法。每个条目都以清晰可用的形式呈现，并附有简要说明，让你能够高效复习，并在财务会计与管理会计情境中准确运用。
1. Profitability Ratios | 盈利能力比率
Gross Profit Margin = (Gross Profit ÷ Revenue) × 100%
毛利率 = (毛利 ÷ 营业收入) × 100%
This ratio measures the percentage of revenue remaining after deducting cost of sales. A higher margin indicates stronger core profitability and better control over direct production costs.
该比率衡量扣除销售成本后剩余的收入百分比。毛利率越高，说明核心盈利能力越强，对直接生产成本的控制越好。
Net Profit Margin = (Net Profit before Interest and Tax ÷ Revenue) × 100%
净利率 = (息税前净利润 ÷ 营业收入) × 100%
It shows overall profitability after all operating expenses. This is a key measure of how efficiently a business converts sales into profit.
它反映扣除所有营业费用后的整体盈利能力，是衡量企业将销售转化为利润效率的关键指标。
Return on Capital Employed (ROCE) = (Operating Profit ÷ Capital Employed) × 100%
已用资本回报率 = (营业利润 ÷ 已用资本) × 100%
ROCE evaluates the return generated on long-term funds. Capital employed is total equity + non-current liabilities. A benchmark for investment efficiency.
ROCE评估长期资金产生的回报。已用资本等于总权益加上非流动负债。它是衡量投资效率的基准。
2. 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
A measure of a firm’s ability to meet short-term obligations. A ratio above 1.5:1 is generally considered safe, though it varies by industry.
衡量企业偿还短期债务的能力。通常认为高于1.5:1较为安全，但会因行业而异。
Acid Test (Quick) Ratio = (Current Assets − Inventories) ÷ Current Liabilities
酸性测试（速动）比率 = (流动资产 − 存货) ÷ 流动负债
Excludes inventories, which may not be quickly convertible into cash. A ratio of 0.8:1 to 1:1 is often seen as acceptable.
剔除可能无法快速变现的存货。一般认为0.8:1至1:1是可接受的范围。
3. Efficiency Ratios | 效率比率
Trade Receivables Collection Period = (Trade Receivables ÷ Credit Sales) × 365 days
应收账款回收期 = (应收账款 ÷ 赊销收入) × 365 天
Indicates how long on average it takes to collect debts from customers. A shorter period improves cash flow.
表明平均收回客户欠款所需的天数。周期越短，现金流越好。
Trade Payables Payment Period = (Trade Payables ÷ Credit Purchases) × 365 days
应付账款付款期 = (应付账款 ÷ 赊购金额) × 365 天
Measures how long the business takes to pay suppliers. Increasing this can ease cash flow but may harm supplier relationships.
衡量企业支付供应商款项所需的时间。延长付款期可缓解现金流，但可能损害供应商关系。
Inventory Turnover = Cost of Sales ÷ Average Inventory
存货周转率 = 销售成本 ÷ 平均存货
Shows how many times inventory is sold and replaced in a period. A higher turnover suggests efficient stock management.
显示在一个时期内存货被售出和补充的次数。周转率越高，表明库存管理越高效。
4. Gearing and Investor Ratios | 杠杆与投资者比率
Gearing Ratio = (Non-Current Liabilities ÷ Capital Employed) × 100%
杠杆比率 = (非流动负债 ÷ 已用资本) × 100%
Measures the proportion of capital funded by debt. High gearing means higher financial risk but potentially higher returns to equity.
衡量债务融资占资本的比例。高杠杆意味着更高的财务风险，但也可能带来更高的股权回报。
er Share (EPS) = (Net Profit after Tax − Preference Dividends) ÷ Number of Ordinary Shares
每股收益 = (税后净利润 − 优先股股利) ÷ 普通股股数
Shows the profit attributable to each ordinary share. A key figure for comparing performance and shareholder value.
显示归属于每股普通股的利润，是比较业绩和股东价值的关键数据。
Dividend Cover = Profit after Tax ÷ Dividends Paid
股息保障倍数 = 税后利润 ÷ 已支付股息
Indicates how many times the dividend could be paid from profits. A higher cover shows greater sustainability of dividends.
表明利润能支付股息的倍数。保障倍数越高，股息可持续性越强。
5. Investment Appraisal: Payback and ARR | 投资评估：回收期与平均会计收益率
Year before full recovery + (Unrecovered Amount at Start of Year ÷ Cash Flow during Year)
回收期 = 完全收回的前一年 + (年初未收回金额 ÷ 当年现金流)
The length of time required to recover the initial investment. A shorter payback is preferred, but it ignores the time value of money.
收回初始投资所需的时间长度。回收期越短越好，但忽略了货币的时间价值。
Accounting Rate of Return (ARR) = (Average Annual Profit ÷ Average Investment) × 100%
平均会计收益率 = (平均年利润 ÷ 平均投资额) × 100%
Average investment is usually (Initial Cost + Residual Value) ÷ 2. ARR compares profit with investment, using profit rather than cash flow.
平均投资额通常为 (初始成本 + 残值) ÷ 2。ARR以利润而非现金流与投资额进行比较。
6. Investment Appraisal: Net Present Value (NPV) | 投资评估：净现值
NPV = Σ (Future Cash Flow × Discount Factor) − Initial Investment
净现值 = Σ (未来现金流 × 折现系数) − 初始投资
Discount factors are derived from present value tables using the chosen cost of capital. A positive NPV indicates the project adds shareholder wealth.
折现系数通过现值表根据所选的资金成本查得。净现值为正，表明项目增加股东财富。
Discount Factor = 1 ÷ (1 + r)ⁿ, where r = discount rate, n = number of periods.
折现系数 = 1 ÷ (1 + r)ⁿ，其中 r 为折现率，n 为期数。
This formula explains the concept but in exams, tables are provided. Always use the correct factor for each year.
此公式用于解释概念，但在考试中会提供表格。务必对每一年使用正确的折现系数。
7. Break-Even Analysis | 盈亏平衡分析
Break-Even Point (units) = Total Fixed Costs ÷ Contribution per Unit
盈亏平衡点（单位） = 总固定成本 ÷ 每单位边际贡献
e per Unit − Variable Cost per Unit. This outputs the number of units needed to cover all fixed costs.
每单位边际贡献 = 单位售价 − 单位变动成本。得出的结果为覆盖全部固定成本所需销售的单位数。
tal Fixed Costs ÷ (Contribution per Unit ÷ Selling Price) or Total Fixed Costs ÷ C/S Ratio
盈亏平衡点销售额 = 总固定成本 ÷ (单位边际贡献 ÷ 售价) 或 总固定成本 ÷ 边际贡献率
Price per Unit. It shows the proportion of each sale that contributes towards fixed costs.
边际贡献率 = 单位边际贡献 ÷ 单位售价。它展示的是每笔销售中有多大比例可用于抵偿固定成本。
Margin of Safety (units) = Actual or Budgeted Sales − Break-Even Sales
安全边际（单位） = 实际或预算销售量 − 盈亏平衡销售量
Margin of Safety indicates how much sales can fall before a loss is made. Often expressed in units or sales value.
安全边际表明在企业发生亏损之前，销售量可以下降多少。通常以单位或销售额表示。
8. Marginal vs Absorption Costing | 边际成本法与吸收成本法
Marginal Costing: Inventory is valued at variable production cost only. Fixed production overheads are treated as period costs.
边际成本法：存货只按变动生产成本计价。固定生产间接费用视为期间费用处理。
ntribution − Total Fixed Costs, where Contribution = Sales Revenue − Total Variable Costs.
利润 = 总边际贡献 − 总固定成本，其中边际贡献 = 销售收入 − 总变动成本。
Absorption Costing: Inventory includes a share of fixed production overheads, based on a predetermined overhead absorption rate (OAR).
吸收成本法：存货包含应分摊的固定生产间接费用，基于预定的间接费用分配率 (OAR)。
Budgeted Fixed Overheads ÷ Budgeted Level of Activity (e.g. labour hours, machine hours).
间接费用分配率 = 预算固定间接费用 ÷ 预算活动水平（如人工小时、机器小时）。
Absorption costing profit differs from marginal costing profit when inventory levels change. If inventory increases, absorption profit > marginal profit.
当存货水平变化时，吸收成本法利润与边际成本法利润不同。存货增加时，吸收成本法利润大于边际成本法利润。
9. Budgeting: Flexed Budgets and Variances | 预算：弹性预算与差异分析
sted to the actual level of activity. Variable costs are flexed; fixed costs remain unchanged in the relevant range.
弹性预算 = 将原预算按实际活动水平调整后的预算。变动成本按比例调整；固定成本在相关范围内保持不变。
ed Budget. An adverse variance (A) reduces profit; a favourable variance (F) increases it.
总差异 = 实际结果 − 弹性预算。不利差异 (A) 减少利润；有利差异 (F) 增加利润。
andard Profit per Unit (in absorption costing) or Standard Contribution per Unit (in marginal costing).
销售量差异 = (实际销售量 − 预算销售量) × 单位标准利润（吸收成本法下）或单位标准边际贡献（边际成本法下）。
es Price Variance = (Actual Selling Price − Standard Selling Price) × Actual Sales Volume.
销售价格差异 = (实际售价 − 标准售价) × 实际销售量。
10. Material and Labour Variances | 直接材料与直接人工差异
ect Material Price Variance = (Standard Price − Actual Price) × Actual Quantity Purchased.
直接材料价格差异 = (标准价格 − 实际价格) × 实际采购量。
Variance = (Standard Quantity for Actual Output − Actual Quantity Used) × Standard Price.
直接材料用量差异 = (实际产量的标准用量 − 实际用量) × 标准价格。
Direct Labour Rate Variance = (Standard Rate − Actual Rate) × Actual Hours Paid.
直接人工工资率差异 = (标准工资率 − 实际工资率) × 实际支付工时。
iance = (Standard Hours for Actual Output − Actual Hours Worked) × Standard Rate per Hour.
直接人工效率差异 = (实际产量的标准工时 − 实际工作工时) × 标准小时工资率。
11. Overhead Variances | 间接费用差异
ead Expenditure Variance = (Standard Variable Rate per Hour − Actual Rate) × Actual Hours.
变动间接费用支出差异 = (标准小时变动费率 − 实际费率) × 实际工时。
y Variance = (Standard Hours for Output − Actual Hours) × Standard Variable Rate per Hour.
变动间接费用效率差异 = (产量的标准工时 − 实际工时) × 标准小时变动费率。
Fixed Overhead Expenditure Variance = Budgeted Fixed Overheads − Actual Fixed Overheads.
固定间接费用支出差异 = 预算固定间接费用 − 实际固定间接费用。
lume Variance = (Actual Output − Budgeted Output) × Standard Fixed Overhead Rate per Unit.
固定间接费用产量差异 = (实际产量 − 预算产量) × 单位标准固定间接费用率。
12. Stock Valuation and Cost of Goods Sold | 存货计价与销售成本
rchases − Closing Inventory (for a periodic system). In manufacturing organisations, cost of production is used instead of purchases.
销售成本 = 期初存货 + 购进成本 − 期末存货（在定期盘存制下）。在制造业企业中，以生产成本代替购进成本。
FIFO (First-In, First-Out): issues are priced at the cost of the oldest inventory remaining. In times of rising prices, FIFO gives higher closing inventory and higher profit.
先进先出法：发出存货按最早的库存成本计价。在价格上涨期间，FIFO导致较高的期末存货和较高的利润。
AVCO (Weighted Average Cost): A new average cost is calculated after each purchase, and issues are valued at this average. It smooths out price fluctuations.
加权平均成本法：每次采购后计算新的平均成本，发出存货按此平均成本计价。它可以平滑价格波动。
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