📚 IGCSE Cambridge Accounting: Formula & Theorem Quick Reference Handbook | IGCSE 剑桥会计：公式定理速查手册
The IGCSE Cambridge Accounting syllabus requires a firm grasp of key formulas and core principles. This quick reference handbook brings together the essential equations, rules, and theorems that every student needs to apply confidently in both structured and multiple-choice questions. Use it for revision, self-testing, and as a daily companion while working through past papers.
IGCSE 剑桥会计课程要求学生牢固掌握关键公式与核心原理。这份速查手册汇总了每位学生在结构化题目和选择题中都必须自信运用的基本等式、规则和定理。可用作复习、自测以及日常练习真题时的随身指南。
1. The Accounting Equation | 会计等式
The accounting equation is the foundation of double-entry bookkeeping. It states that the total assets of a business are always equal to the sum of its liabilities and owner's equity. Any transaction will affect at least two elements, keeping the equation balanced.
会计等式是复式记账的基础。它表明企业的总资产始终等于负债与所有者权益之和。任何交易都会至少影响两个要素，从而保持等式的平衡。
Assets = Liabilities + Equity
资产 = 负债 + 所有者权益
Equity is further expanded as Capital contributed plus Retained Earnings (which accumulates net profits not withdrawn as drawings).
所有者权益可进一步展开为投入资本加留存收益（即未以提款形式取出的累积净利润）。
Equity = Capital + Retained Earnings
所有者权益 = 资本 + 留存收益
2. Double Entry Rules for Assets, Liabilities, Capital, Income and Expenses | 资产、负债、资本、收入和费用的复式记账规则
The double entry system follows the rule that every debit has a corresponding credit. Assets and expenses increase on the debit side and decrease on the credit side. Liabilities, capital, and income increase on the credit side and decrease on the debit side. This framework ensures the accounting equation always balances.
复式记账系统遵循每笔借方必有对应贷方的规则。资产和费用在借方增加，在贷方减少。负债、资本和收入在贷方增加，在借方减少。这一框架确保会计等式始终保持平衡。
| Account type | To increase | To decrease |
| Assets / 资产 | Debit 借方 | Credit 贷方 |
| Expenses / 费用 | Debit 借方 | Credit 贷方 |
| Liabilities / 负债 | Credit 贷方 | Debit 借方 |
| Capital / 资本 | Credit 贷方 | Debit 借方 |
| Income / 收入 | Credit 贷方 | Debit 借方 |
Drawing accounts and purchase returns follow the opposite rule: drawings increase on the debit side, while purchase returns increase on the credit side.
提款账户和购货退回遵循相反规则：提款在借方增加，而购货退回在贷方增加。
3. Trial Balance and the Suspense Account | 试算平衡表与暂记账户
A trial balance lists all ledger accounts and their closing balances at a particular date. The purpose is to check the arithmetic accuracy of the double entry records. If total debits equal total credits, the trial balance is said to 'balance'. When it does not, the difference is temporarily placed in a suspense account until errors are found.
试算平衡表列示某一特定日期所有分类账及其结余。其目的是检查复式记账记录的算术准确性。如果借方总额等于贷方总额，则试算平衡表“平衡”。若不相等，差额将暂时记入暂记账户，待错误查明后调整。
Total Debits = Total Credits
借方合计 = 贷方合计
Errors that still allow a trial balance to balance include omission, commission, principle, original entry, and compensating errors. Errors that upset the balance include single entries and incorrect additions.
即使试算平衡表平衡，仍可能存在遗漏、串户、原则性、原入账金额和抵消等错误。导致不平衡的错误包括单边入账和加总错误。
4. Income Statement Formulas | 利润表公式
The income statement shows how a business converts revenue into net profit. At IGCSE level, you must calculate gross profit, profit for the year, and understand the treatment of carriage inwards (part of cost of sales) and carriage outwards (selling and distribution expense).
利润表反映企业如何将收入转化为净利润。在 IGCSE 阶段，你必须计算毛利润和当年利润，并理解进货运费（计入销售成本）和销货运费（属销售与分销费用）的处理方式。
Gross Profit = Sales Revenue - Cost of Sales
毛利润 = 销售收入 - 销售成本
Cost of Sales = Opening Inventory + Net Purchases + Carriage Inwards - Closing Inventory
销售成本 = 期初存货 + 净购货 + 进货运费 - 期末存货
Profit for the Year = Gross Profit + Other Income - Expenses
当年利润 = 毛利润 + 其他收入 - 费用
Note: 'Net Purchases' equals Purchases minus Purchase Returns (Returns Outwards).
注意：“净购货”等于购货减去购货退回（退货）。
5. Statement of Financial Position | 财务状况表
The statement of financial position (balance sheet) presents the assets, liabilities, and equity of the business at one point in time. It follows the fundamental accounting equation. Assets are classified as non-current and current; liabilities are classified as current and non-current.
财务状况表（资产负债表）列示企业在某一时点的资产、负债和所有者权益。它遵循基本会计等式。资产分为非流动资产和流动资产；负债分为流动负债和非流动负债。
Net Assets = Total Assets - Total Liabilities
净资产 = 总资产 - 总负债
The financing section shows how those net assets are funded by owner's capital and retained profits. In a typical IGCSE layout, the top part lists assets and liabilities to give net assets, and the bottom part lists opening capital plus profit less drawings to arrive at closing capital.
融资部分显示这些净资产如何由所有者投入资本和留存利润构成。在典型的 IGCSE 格式中，上半部分列示资产与负债得出净资产，下半部分列示期初资本加利润减提款得出期末资本。
6. Depreciation Methods and Calculations | 折旧方法及计算
Depreciation spreads the cost of a non-current asset over its useful life. The two methods required at IGCSE are the straight-line method and the reducing (diminishing) balance method. You must also know how to record the provision for depreciation and calculate the net book value.
折旧是将非流动资产的成本在其使用寿命内分摊。IGCSE 要求掌握的两种方法是直线法和余额递减法。你还必须知道如何记录折旧准备并计算账面净值。
Straight-Line Depreciation = (Cost - Residual Value) ÷ Useful Life
直线法折旧 =（成本 - 残值）÷ 使用年限
Reducing Balance Depreciation = Net Book Value × Depreciation Rate (%)
余额递减法折旧 = 账面净值 × 折旧率（%）
Net Book Value (NBV) = Cost - Accumulated Depreciation
账面净值（NBV）= 成本 - 累计折旧
When an asset is sold, the profit or loss on disposal is the difference between sale proceeds and the net book value at the date of disposal.
当资产出售时，处置损益为销售收入与处置日账面净值之间的差额。
7. Inventory Valuation Rules | 存货计价规则
Inventory must be valued at the lower of cost and net realisable value (NRV). Cost includes all expenses incurred to bring the inventory to its present location and condition. NRV is the estimated selling price less any further costs to complete and sell the item.
存货必须按成本与可变现净值（NRV）孰低计价。成本包括使存货达到当前地点和状态所发生的所有费用。可变现净值是估计售价减去尚需发生的完工和销售费用。
Inventory valuation = Lower of Cost or NRV
存货计价 = 成本与可变现净值孰低
Applying this rule ensures inventory is not overstated in the statement of financial position, which would overstate profit and assets.
运用该规则可防止财务状况表中的存货高估，避免利润与资产虚增。
8. Ratio Analysis: Profitability Ratios | 比率分析：盈利能力比率
Profitability ratios assess a business's ability to generate earnings relative to sales, assets, and equity. The three most commonly examined ratios at IGCSE are gross margin, profit margin, and return on capital employed (ROCE).
盈利能力比率衡量企业相对于销售额、资产和权益的创收能力。IGCSE 中常考的三大比率是毛利率、净利率和资本回报率（ROCE）。
Gross Margin = (Gross Profit ÷ Sales Revenue) × 100
毛利率 =（毛利润 ÷ 销售收入）× 100
Profit Margin = (Profit for the Year ÷ Sales Revenue) × 100
净利率 =（当年利润 ÷ 销售收入）× 100
Return on Capital Employed (ROCE) = (Profit for the Year ÷ Capital Employed) × 100
资本回报率（ROCE）=（当年利润 ÷ 运用资本）× 100
Capital employed is usually taken as total assets minus current liabilities, or as equity plus non-current liabilities. Always use the formula given in the exam question.
运用资本通常取总资产减流动负债，或取所有者权益加非流动负债。考试中务必使用题目给出的公式。
9. Ratio Analysis: Liquidity Ratios | 比率分析：流动性比率
Liquidity ratios measure the business's ability to meet short-term obligations as they fall due. The primary ratios are the current ratio and the quick (acid test) ratio. The quick ratio excludes inventory, as inventory cannot always be turned into cash quickly.
流动性比率衡量企业偿付到期短期债务的能力。主要比率是流动比率和速动（酸性测试）比率。速动比率剔除存货，因为存货未必能迅速变现。
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 below 1 indicates potential liquidity problems; a very high current ratio may suggest inefficient use of working capital. The quick ratio offers a more stringent test.
流动比率低于1表明可能存在流动性问题；极高的流动比率或暗示营运资金使用效率低下。速动比率提供了更为严格的检验。
10. Ratio Analysis: Efficiency Ratios | 比率分析：效率比率
Efficiency ratios show how well a business manages its inventory, trade receivables, and trade payables. The rate of inventory turnover and the trade receivables collection period are especially important in IGCSE papers.
效率比率反映企业管理存货、应收账款和应付账款的效率。存货周转率和应收账款回收期在 IGCSE 考试中尤为重要。
Rate of Inventory Turnover = Cost of Sales ÷ Average Inventory
存货周转率 = 销售成本 ÷ 平均存货
(Average inventory is often (Opening Inventory + Closing Inventory) ÷ 2.)
（平均存货通常为（期初存货+期末存货）÷ 2。）
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
Trade Payables Payment Period = (Trade Payables ÷ Credit Purchases) × 365 days
应付账款付款期 =（应付账款 ÷ 赊购额）× 365 天
Interpretation: A high inventory turnover is usually good, but could also mean stock-outs. A long collection period may signal poor credit control.
解读：存货周转率高通常有利，但也可能意味着缺货。回收期长可能预示着信用管控不力。
11. Capital and Revenue Expenditure & Receipts | 资本性支出与收益性支出及收入
A fundamental distinction exists between capital expenditure (non-current asset purchase or improvement, recorded on the statement of financial position) and revenue expenditure (day-to-day running costs, charged to the income statement). Getting this wrong distorts profit and asset figures.
资本性支出（购买或改良非流动资产，记入财务状况表）与收益性支出（日常运营费用，记入利润表）之间存在根本区别。混淆两者会扭曲利润和资产数据。
Capital receipts arise from the sale of non-current assets or long-term financing, while revenue receipts come from sales and other operating income.
资本性收入来自非流动资产出售或长期融资，而收益性收入来自销售和其他经营收入。
Repair costs are revenue expenditure; an extension that adds future economic benefit is capital expenditure. The test is whether the spending generates benefit beyond one accounting period.
维修费用属收益性支出；能带来未来经济利益的扩建支出则属资本性支出。判断标准在于该支出是否产生超过一个会计期间的效益。
12. Bank Reconciliation Process | 银行对账流程
A bank reconciliation statement bridges the gap between the cash (at bank) balance in the business's books and the balance on the bank statement. Differences arise due to timing (unpresented cheques, deposits in transit) and items not yet recorded in the cash book (bank charges, direct debits, interest).
银行余额调节表连接企业账簿中的银行存款余额与银行对账单余额之间的差异。差异源于时间差（未兑现支票、在途存款）和尚未记入现金簿的项目（银行手续费、直接借记、利息）。
Adjusted Cash Book Balance = Original Balance + Unrecorded Credits - Unrecorded Debits
调整后现金簿余额 = 原余额 + 未记录的贷项 - 未记录的借项
The adjusted cash book balance is then used in the bank reconciliation statement, where unpresented cheques are subtracted from the bank statement balance and deposits in transit are added to arrive at the same figure.
调整后的现金簿余额随后用于银行余额调节表中，从银行对账单余额中减掉未兑现支票，加上在途存款，最终得到一致的数字。
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