📚 Year 13 CCEA Accounting: Quick Reference of Formulas and Theorems | Year 13 CCEA 会计：公式定理速查手册
This handbook brings together every essential formula and theorem required for the Year 13 CCEA GCE Accounting course. It is designed for quick revision before topic tests and final examinations. Use it to reinforce your understanding of the accounting equation, double‑entry rules, ratio analysis, costing, budgeting, standard costing variances and investment appraisal. Each section pairs an English explanation with a direct Chinese translation to support bilingual learners.
本手册汇集了 Year 13 CCEA GCE 会计课程所需的全部核心公式与定理，专为专题测试和期末考试前的快速复习而设计。它可以帮助你巩固会计等式、复式记账规则、比率分析、成本计算、预算编制、标准成本差异以及投资评估等知识。每个小节都提供英文解释与中文翻译的对照，以帮助双语学习者。
1. The Accounting Equation & Double‑Entry | 会计等式与复式记账
The accounting equation is the cornerstone of every financial statement: Assets = Liabilities + Equity. This identity must always hold true; every transaction changes at least two elements while preserving the balance.
会计等式是每份财务报表的基石：资产 = 负债 + 所有者权益。这一恒等式必须始终成立；每笔交易至少会改变两个要素，同时保持等式平衡。
Under the double‑entry system, for every transaction Total Debits = Total Credits. Assets and expenses increase with debits, while liabilities, equity and revenue increase with credits.
在复式记账体系下，每笔业务均满足借方总额 = 贷方总额。资产与费用类账户借方增加，负债、所有者权益与收入类账户贷方增加。
The fundamental rule: the duality concept ensures that the resources owned by a business are always matched by the claims against those resources.
基本定理：复式概念确保企业拥有的资源始终与其相应的索偿权相匹配。
2. Depreciation Methods & Disposal | 折旧方法与处置计算
Straight‑line depreciation: Annual depreciation = (Cost – Residual value) ÷ Useful life. The same amount is charged in each period, matching the assumption of equal benefit from the asset.
直线法折旧：年折旧额 =（成本 – 残值）÷ 使用年限。每期计提相同金额，基于资产每年带来均等经济利益的假设。
Reducing‑balance method: Annual depreciation = Net book value at start of year × Depreciation rate%. This front‑loads the expense and is useful where assets lose more value in early years.
余额递减法：年折旧额 = 年初账面净值 × 折旧率%。该方法使前期费用更高，适用于早期价值损耗较多的资产。
On disposal, Profit or loss on disposal = Sale proceeds – Net book value at date of disposal. Remember to remove both the asset’s cost and its accumulated depreciation from the ledger.
在处置时，处置损益 = 出售所得 – 处置时的账面净值。需要同时冲销资产的原值以及累计折旧账户。
3. Inventory Valuation: FIFO, AVCO & NRV | 存货计价：先进先出、加权平均与可变现净值
FIFO (First‑In, First‑Out) assumes the oldest inventory is sold first. In times of rising prices, FIFO reports higher closing inventory value and higher profit, because the remaining units are valued at more recent, higher costs.
先进先出法假设最早购入的存货最先售出。在价格上涨时，FIFO 会产生较高的期末存货价值和较高的利润，因为剩余存货按较新的、较高的成本计价。
AVCO (Average Cost) values inventory at the weighted average cost per unit after each purchase. It smooths out price fluctuations and is widely accepted under IAS 2.
加权平均法在每次购入后使用加权平均单位成本对存货进行计价。它能平滑价格波动，符合《国际会计准则第2号》的要求，被广泛采用。
At the reporting date, inventory must be measured at the lower of cost and net realisable value (NRV). If NRV falls below cost, a write‑down is required.
在报告日，存货必须按成本与可变现净值（NRV）孰低计量。若可变现净值低于成本，则必须计提存货跌价准备。
4. Financial Ratios: Profitability | 盈利能力比率
Gross Profit Margin = (Gross Profit ÷ Revenue) × 100% ly a business turns sales into gross profit, reflecting production and pricing efficiency.
毛利率 =（毛利 ÷ 营业收入）× 100%。该指标衡量企业将销售转化为毛利的能力，反映生产与定价效率。
Operating Profit Margin = (Operating Profit ÷ Revenue) × 100%. This ratio strips away interest and tax to show core trading performance.
营业利润率 =（营业利润 ÷ 营业收入）× 100%。该比率剔除了利息和税收的影响，显示核心经营业绩。
ROCE (Return on Capital Employed) = (Operating Profit ÷ Capital Employed) × 100%, where Capital Employed = Total assets – Current liabilities (or Equity + Non‑current liabilities). It reveals how efficiently the business uses its long‑term funds.
资本利润率 (ROCE) =（营业利润 ÷ 运用资本）× 100%，其中运用资本 = 总资产 – 流动负债（或 所有者权益 + 非流动负债）。该指标揭示企业使用长期资金的效率。
5. Financial Ratios: Liquidity | 流动性比率
t Assets ÷ Current Liabilities. A ratio above 1:1 suggests the business can meet its short‑term obligations, but an excessively high figure may indicate inefficient use of cash.
流动比率 = 流动资产 ÷ 流动负债。比率高于1:1通常表明企业能够偿还短期债务，但过高则可能意味着现金利用效率低下。
Quick Ratio (Acid‑Test) = (Current Assets – ) ÷ Current Liabilities. It gives a stricter view of immediate liquidity by excluding slow‑moving inventories.
速动比率（酸性测试比率）=（流动资产 – 存货）÷ 流动负债。该比率排除了变现较慢的存货，能更严格地衡量即时流动性。
Working Capital = Current Assets – Current Liabilities. Positive working capital is essential for day‑to‑day solvency.
营运资金 = 流动资产 – 流动负债。正的营运资金是企业日常偿债能力的基本保障。
6. Financial Ratios: Efficiency | 效率比率
Sales ÷ Average Inventory. A higher turnover indicates efficient stock management, but it must be checked against stock‑out risks.
存货周转次数 = 销售成本 ÷ 平均存货。周转次数越高，表明存货管理效率越高，但需警惕缺货风险。
es) × 365 days. This shows the average number of days inventory is held before being sold.
存货周转天数 =（平均存货 ÷ 销售成本）× 365 天。它反映了存货在售出前的平均持有天数。
measures how long, on average, customers take to pay; a rising trend may signal weak credit control.
应收账款周转天数 =（应收账款 ÷ 赊销收入）× 365 天。它衡量客户平均付款所需的天数；天数上升可能暗示信用控制不力。
) × 365 days. Businesses often aim to extend this without damaging supplier relationships.
应付账款周转天数 =（应付账款 ÷ 赊购额）× 365 天。企业通常会尽量延长该天数，前提是不损害与供应商的关系。
7. Financial Ratios: Investment | 投资比率
Gearing Ratio = (Non‑current Liabilities ÷ (Non‑current Liabilities + Equity)) × 100%. A high gearing level indicates greater financial risk due to fixed‑interest commitments.
杠杆比率 =（非流动负债 ÷（非流动负债 + 所有者权益））× 100%。杠杆比率越高，说明因固定利息义务带来的财务风险越大。
inance Costs. This shows how easily a business can pay its interest charges; a cover below 2 is often seen as low.
利息保障倍数 = 营业利润 ÷ 财务费用。它反映企业支付利息的难易程度；通常认为保障倍数低于2倍属于偏低。
Earnings Per Share (EPS) = (Profit after Tax – rage Number of Ordinary Shares. It indicates the return generated for each ordinary share.
每股收益 (EPS) =（税后利润 – 优先股股利）÷ 普通股加权平均股数。它显示每一普通股所产生的回报。
tio = Market Price per Share ÷ EPS. It reflects market confidence and growth expectations.
市盈率 = 每股市价 ÷ 每股收益。它反映市场对企业的信心与增长预期。
Dividend Yield = (Dividend per Share ÷ Market Price per Share) × 100%. This measures the cash return an investor gets from dividends relative to share price.
股息率 =（每股股息 ÷ 每股市价）× 100%。该指标衡量投资者从股息中获得的现金回报相对于股价的水平。
8. Break‑Even Analysis & Margin of Safety | 盈亏平衡分析与安全边际
Break‑even point in units = Fixed Costs ÷ Contribution per Unit. Contribution per unit = Selling price per unit – Variable cost per unit.
盈亏平衡点销售量 = 固定成本总额 ÷ 单位贡献毛利。单位贡献毛利 = 单位售价 – 单位变动成本。
Break‑even revenue = Fixed Costs ÷ C/S Ratio, where C/S (Contribution‑to‑Sales) Ratio = (Contribution per Unit ÷ Selling Price per Unit) × 100%. This is useful for multi‑product businesses.
盈亏平衡销售额 = 固定成本总额 ÷ 贡献毛利率，贡献毛利率 =（单位贡献毛利 ÷ 单位售价）× 100%。该公式适用于多产品企业。
Margin of safety (units) = Budgeted sales units – Break‑ ales units. A larger margin of safety implies lower risk of making losses if demand falls.
安全边际（销售量）= 预算销售量 – 盈亏平衡销售量。安全边际越大，表明若需求下降，企业遭受亏损的风险越低。
9. Contribution & Marginal Costing Decisions | 贡献毛利与边际成本决策
Total Contribution = Total Revenue – Total Variable Costs. Profit = Total Contribution – ts. This underlines that, in the short run, fixed costs are irrelevant for many decisions.
贡献毛利总额 = 总收入 – 总变动成本。利润 = 贡献毛利总额 – 固定成本。这强调了在短期内，固定成本对于许多决策而言属于无关成本。
When a limiting factor exists, rank products by Contribution per unit of limiting factor (e.g. contribution per machine hour or per kg of material) to maximise profit.
当存在限制性因素时，应按照每单位限制性因素的贡献毛利（如每机器小时或每公斤材料的贡献毛利）对产品进行排序，以实现利润最大化。
Outsourcing (make or buy): compare the incremental cost of buying with the avoidable costs of making. If the buy price is less than the avoidable cost, it is better to buy, assuming no capacity constraints.
外包决策（自制或外购）：比较外购的增量成本与自制的可避免成本。若外购价格低于可避免成本，且在产能许可的前提下，选择外购更为有利。
Shut‑down decisions: only continue a segment if its contribution covers its own avoidable fixed costs and contributes to general fixed costs.
停业决策：只有当某个分部的贡献毛利足以覆盖其自身可避免固定成本，并能分担共同固定成本时，才应继续经营该分部。
10. Budgeting: Flexed Budgets & Variances | 预算编制：弹性预算与差异分析
ed Variable Cost per Unit). A flexed budget adjusts the original budget to reflect the actual volume of output, allowing a like‑with‑like comparison.
弹性预算成本 = 预算固定成本 +（实际业务量 × 预算单位变动成本）。弹性预算将原始预算按实际产出量进行调整，以便在同口径下进行比较。
Total Variance = Actual Result – adverse (A). For costs, an adverse variance means actual cost exceeded the flexed budget.
总差异 = 实际结果 – 弹性预算结果。对于利润，正差异为有利差异 (F)，负差异为不利差异 (A)。对于成本，不利差异意味着实际成本超过了弹性预算。
Variance analysis splits profit differences into price/rate, usage/efficiency and volume components, helping managers pinpoint causes of divergence from plans.
差异分析将利润差异分解为价格/费率差异、用量/效率差异和数量差异，帮助管理层识别偏离计划的原因。
11. Standard Costing Variances: Materials & Labour | 标准成本差异：直接材料与直接人工
Material Price Variance = (Standard Price – Actual Price) × Actual Quantity Purchased. This isolates the effect of paying more or less than expected for raw materials.
直接材料价格差异 = （标准价格 – 实际价格）× 实际采购量。该差异单独量化了原材料采购价格偏离预期的程度。
Material Usage Variance = (Standard Quantity Allowed for Actual Output – Actual Quantity Used) × Standard Price. It measures how efficiently materials are consumed.
直接材料用量差异 = （实际产量应耗标准量 – 实际用量）× 标准价格。它衡量材料的使用效率。
Labour Rate Variance = (Standard Rate – Actual Rate) × Actual Hours Worked. This captures differences in wage rates and the mix of labour grades.
直接人工工资率差异 = （标准工资率 – 实际工资率）× 实际工时。该差异捕捉了工资率及人工等级结构的变化。
Labour Efficiency Variance = (Standard Hours for Actual Production – Actual Hours Worked) × Standard Rate. Adverse efficiency variances often point to training needs or machine breakdowns.
直接人工效率差异 = （实际产量应耗标准工时 – 实际工时）× 标准工资率。不利的效率差异通常指向培训需求或机器故障等问题。
12. Investment Appraisal: Payback, ARR, NPV & IRR | 投资评估：回收期、会计收益率、净现值与内含报酬率
Payback Period: the time taken for cumulative net cash inflows to equal the initial investment. For projects with uneven flows, use cumulative addition until recovery.
回收期：累计净现金流入等于初始投资所需的时间。对于现金流不均匀的项目，需逐期累加直至完全收回投资。
ARR (Accounting Rate of Return) = (Average Annual Profit ÷ Average Investment) × 100% ial Cost + Residual Value) ÷ 2. It measures profitability relative to the capital tied up.
会计收益率 (ARR) =（平均年度利润 ÷ 平均投资额）× 100%，其中平均投资额通常为（初始成本 + 残值）÷ 2。该指标衡量相对于资本占用的盈利水平。
NPV (Net Present Value) = Σ [Net Cash Flow in Year t × Discount Factor at cost of capital] – vestment. A positive NPV means the project yields a return greater than the required rate.
净现值 (NPV) = Σ [第 t 年净现金流 × 基于资本成本的折现因子] – 初始投资。正的净现值表示项目回报率高于所要求的最低报酬率。
IRR (Internal Rate of Return) via interpolation: IRR ≈ L% + [NPVL / (NPVL – NPVH)] × (H% – L%), where L is a rate giving a positive NPV and H gives a negative NPV. Accept if IRR exceeds the cost of capital.
内含报酬率 (IRR) 插值法：IRR ≈ L% + [NPVL / (NPVL – NPVH)] × (H% – L%)，其中 L 为产生正 NPV 的折现率，H 为产生负 NPV 的折现率。若 IRR 高于资本成本，则接受项目。
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