📚 IGCSE CAIE Accounting: Formulas & Theorems Quick Reference Guide | IGCSE CAIE 会计：公式定理速查手册
This handbook compiles all the essential formulas, accounting principles, and logical relationships that IGCSE candidates must apply in the CAIE Accounting examination. Mastering these will help you build a strong foundation for tackling computational and theoretical questions.
本手册汇编了 IGCSE 考生在 CAIE 会计考试中必须运用的所有核心公式、会计原理和逻辑关系。熟练掌握这些内容将帮助你打下坚实的基础，以应对计算和理论问题。
1. The Accounting Equation | 会计等式
The accounting equation is the cornerstone of the entire accounting system. It expresses the relationship between what a business owns (assets) and the claims against those assets (liabilities and equity).
会计等式是整个会计系统的基石。它表明企业所拥有的（资产）与对这些资产的要求权（负债和权益）之间的关系。
The basic equation is:
Assets = Liabilities + Equity
基本等式为：
资产 = 负债 + 所有者权益
Equity can be expanded to show the owner's capital, retained earnings and drawings:
Assets = Liabilities + Capital + Retained Earnings – Drawings
所有者权益可进一步分解，展示资本、留存收益与提款：
资产 = 负债 + 资本 + 留存收益 – 提款
Every transaction keeps this equation in balance, which is why total debits always equal total credits.
每笔交易都会保持该等式的平衡，这正是借方总额永远等于贷方总额的原因。
2. Double Entry Rules | 复式记账规则
Every transaction affects at least two accounts with total debit amounts equal to total credit amounts. The following rules determine whether an account is debited or credited:
每笔交易至少影响两个账户，且借方总额等于贷方总额。以下规则决定账户应借记还是贷记：
- Assets: increase with debit, decrease with credit.
- Liabilities: increase with credit, decrease with debit.
- Capital: increase with credit, decrease with debit.
- Income: recorded as a credit.
- Expenses: recorded as a debit.
- 资产：借方增加，贷方减少。
- 负债：贷方增加，借方减少。
- 资本：贷方增加，借方减少。
- 收入：记入贷方。
- 费用：记入借方。
By following these rules, the accounting equation always remains balanced after posting journal entries.
遵循这些规则，过账至分类账后会计等式始终平衡。
3. Trial Balance | 试算平衡表
A trial balance lists all ledger balances at a specific date to check the arithmetic accuracy of the double-entry records.
试算平衡表列出特定日期的所有分类账余额，用于检查复式记录的计算准确性。
The fundamental check is:
Total Debits = Total Credits
基本检查为：
借方总额 = 贷方总额
If the trial balance does not balance, it signals possible errors. Types of errors that can be revealed include:
- Error of omission (a transaction completely missed)
- Error of commission (wrong account of the same class)
- Error of principle (asset vs. expense misclassification)
- Error of original entry (incorrect amount on both sides)
- Compensating error (two errors cancel each other)
- Complete reversal of entries (debit and credit swapped)
如果试算平衡表不平衡，则表明可能存在错误。可能被发现的错误类型包括：
- 遗漏错误（整笔交易未记录）
- 入错账户（同一类别但记错账户）
- 原则性错误（资产与费用分类错误）
- 原始分录错误（双方金额同时记错）
- 抵消性错误（两个错误相互抵消）
- 分录完全颠倒（借方贷方互换）
Errors that do not affect the balancing of the trial balance are those that still maintain equal debits and credits; they must be identified through reconciliation and review.
不影响试算平衡表平衡的错误是那些仍然保持借贷相等的错误，必须通过对账与复核来识别。
4. Income Statement (Profit & Loss) | 利润表
The income statement calculates the profit or loss generated over a period. The gross profit is the difference between net sales and cost of sales.
利润表计算某一期间的损益。毛利是销售净额与销售成本之间的差额。
Gross profit formula:
Gross Profit = Net Sales – Cost of Sales
毛利公式：
毛利 = 销售净额 – 销售成本
Where:
Net Sales = Sales – Sales Returns (Returns Inwards)
其中：
销售净额 = 销售额 – 销售退回（销售退回）
Cost of sales is derived from inventory movements and purchases:
Cost of Sales = Opening Inventory + Purchases – Purchase Returns (Returns Outwards) + Carriage Inwards – Closing Inventory
销售成本源于存货流转与采购：
销售成本 = 期初存货 + 采购 – 采购退回 + 购货运费 – 期末存货
Profit for the year (net profit) is then calculated by adding other income to gross profit and subtracting all operating expenses.
Profit for the Year = Gross Profit + Other Income – Expenses
本年利润（净利润）则为毛利加上其他收益，减去所有营业费用。
本年利润 = 毛利 + 其他收益 – 费用
Common expenses include rent, salaries, carriage outwards, depreciation, and provision adjustments.
常见费用包括租金、薪金、销售运费、折旧和准备调整。
5. Statement of Financial Position (Balance Sheet) | 财务状况表
The statement of financial position presents the assets, liabilities and equity at a point in time. It is structured around the accounting equation.
财务状况表呈列某一时点的资产、负债和权益，其结构基于会计等式。
Key components and relationships:
Non-current Assets + Current Assets = Total Assets
关键构成与关系：
非流动资产 + 流动资产 = 总资产
Total Assets = Total Equity and Liabilities
总资产 = 总权益与总负债
Working capital, which measures short-term liquidity, is defined as:
Working Capital = Current Assets – Current Liabilities
衡量短期流动性的营运资本定义为：
营运资本 = 流动资产 – 流动负债
The capital account balance at the end of the period is computed as:
Closing Capital = Opening Capital + Additional Capital Introduced + Profit for the Year – Drawings
期末资本账户余额计算如下：
期末资本 = 期初资本 + 追加资本 + 本年利润 – 提款
Non-current assets are shown at net book value (cost less accumulated depreciation), while current assets include inventory, trade receivables, and cash.
非流动资产按账面净值（成本减累计折旧）列示，流动资产包括存货、应收账款和现金。
6. Depreciation and Disposal | 折旧与处置
Depreciation allocates the cost of a non-current asset over its useful life. Two main methods are tested:
折旧将非流动资产成本在其使用寿命内分配。考试中主要考查两种方法：
Straight-line method:
Annual Depreciation = (Cost – Residual Value) ÷ Useful Life (years)
直线法：
年折旧额 = (成本 – 残值) ÷ 使用年限
Reducing (diminishing) balance method:
Depreciation Charge = Net Book Value × Depreciation Rate (%)
余额递减法：
折旧费 = 账面净值 × 折旧率(%)
When an asset is sold or disposed of, the business must calculate the profit or loss on disposal:
Proceeds – Net Book Value (Cost – Accumulated Depreciation) = Gain/(Loss) on Disposal
当资产出售或处置时，企业必须计算处置损益：
处置收入 – 账面净值 (成本 – 累计折旧) = 处置利得/(损失)
The disposal account is used to remove the asset's cost and accumulated depreciation from the books and to record the proceeds.
处置账户用于从账簿中转销资产成本和累计折旧，并记录处置收入。
7. Bad Debts and Provision for Doubtful Debts | 坏账与呆账准备
Bad debts are trade receivables confirmed to be irrecoverable and must be written off as an expense.
坏账是已确认无法收回的应收账款，必须作为费用注销。
Journal for bad debts: Debit Bad Debts Expense, Credit Trade Receivables.
坏账分录：借记坏账费用，贷记应收账款。
A provision for doubtful debts is an estimate of future bad debts, created to apply the prudence concept. It is normally calculated as a percentage of trade receivables at the year end.
呆账准备是对未来坏账的估计，体现了稳健性原则。通常按年末应收账款的一定百分比计算。
Adjustment required to the income statement:
Increase/(Decrease) in Provision = Closing Provision – Opening Provision
利润表中所需调整：
准备增加/(减少)额 = 期末准备 – 期初准备
An increase reduces profit (debit expense), while a decrease increases profit (credit income). In the statement of financial position, trade receivables are shown net of the total provision.
准备增加时减少利润（借记费用），准备减少时增加利润（贷记收益）。在财务状况表中，应收账款以抵减准备后的净额列示。
8. Inventory Valuation (AVCO and FIFO) | 存货计价（AVCO和FIFO）
Closing inventory must be valued at the lower of cost and net realisable value. When costs change during a period, cost flow assumptions are needed. The two IGCSE methods are:
期末存货须按成本与可变现净值孰低计价。若期内成本变动，则需采用成本流动假设。IGCSE考查两种方法：
FIFO (First In, First Out): the earliest purchased items are assumed to be issued or sold first, so closing inventory is valued at the most recent prices.
FIFO（先进先出法）：假设最早购入的存货最先发出或售出，因此期末存货按最近价格计价。
AVCO (Weighted Average Cost): a new average cost is calculated after each purchase.
Average Cost = Total Cost of Inventory ÷ Number of Units in Inventory
AVCO（加权平均成本法）：每次采购后计算新的平均成本。
平均成本 = 存货总成本 ÷ 存货数量
The closing inventory value directly affects cost of sales and gross profit: higher closing inventory leads to lower cost of sales and higher profit. The application of prudence ensures that inventory is never overstated.
期末存货价值直接影响销售成本和毛利：期末存货较高导致销售成本较低、利润较高。稳健性原则确保存货不会被高估。
9. Ratio Analysis | 比率分析
Ratios are used to evaluate profitability, liquidity, and efficiency. All IGCSE formulas for these categories are listed below.
比率用于评估盈利能力、流动性和效率。以下列出所有IGCSE相关比率公式。
Profitability ratios:
Gross Profit Margin = (Gross Profit ÷ Revenue) × 100%
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