📚 GCSE OCR Accounting: Formulas & Theorems Quick Reference Handbook | GCSE OCR 会计：公式定理速查手册
Welcome to this quick reference guide tailored for GCSE OCR Accounting. This handbook compiles the essential formulas, key concepts (theorems), and principles you need to master for your examinations. Use it to revise and check your understanding of the core quantitative and qualitative frameworks in accounting.
欢迎使用这本为 GCSE OCR 会计量身定制的速查手册。本手册汇集了您需要掌握的核心公式、关键概念（定理）和原则，以便备考复习，检查您对会计核心计量和定性框架的理解。
1. The Accounting Equation and Double-Entry Principle | 会计等式与复式记账原理
The accounting equation is the cornerstone of double-entry bookkeeping. It states that the total value of assets is always equal to the sum of liabilities and capital (owner's equity).
会计等式是复式记账的基石。它表明资产总价值始终等于负债与资本（所有者权益）之和。
Assets = Liabilities + Capital
This equality is maintained after every transaction through double-entry rules: every debit has a corresponding credit. Debits increase assets and expenses, while credits increase liabilities, capital and income.
每次交易后，这种相等关系都通过复式记账规则得以保持：每笔借方必有相应的贷方。借方增加资产和费用，贷方增加负债、资本和收入。
- Debit: increase in assets, increase in expenses / decrease in liabilities, capital or income.
- Credit: increase in liabilities, capital, income / decrease in assets or expenses.
借方：资产增加、费用增加 / 负债、资本或收入减少。贷方：负债、资本、收入增加 / 资产或费用减少。
2. Ledger Balances and Trial Balance | 分类账余额与试算平衡表
A trial balance lists all ledger accounts with their debit or credit balances at a specific date. The total of debit balances must equal the total of credit balances.
试算平衡表列示所有分类账账户在特定日期的借方或贷方余额。所有借方余额之和必须等于所有贷方余额之和。
Total Debits = Total Credits
If the trial balance does not balance, it indicates one or more errors such as arithmetic mistakes, incomplete double entry, or posting errors. However, a balanced trial balance does not guarantee that no errors exist (e.g. errors of omission, commission, principle, compensating errors).
如果试算平衡表不平衡，说明存在一处或多处错误，如算术错误、不完整复式分录或过账错误。然而，试算平衡表平衡并不能保证没有错误（如遗漏、替换、原则性错误、抵消错误等）。
3. Adjustments: Accruals and Prepayments | 调整：应计与预付
Accruals (unrecorded expenses or income) and prepayments are adjustments made at the end of an accounting period to comply with the accruals concept.
应计（未记录的费用或收入）和预付项目是在会计期末为遵循权责发生制而做出的调整。
For an expense account, the amount to show in the income statement is:
对于费用账户，在利润表中应列示的金额为：
Amount Paid + Closing Accrual − Opening Accrual + Opening Prepayment − Closing Prepayment
This ensures expenses are matched to the period in which they are incurred, not when they are paid.
这确保费用与发生的期间相配比，而非与支付期间挂钩。
4. Depreciation Methods | 折旧方法
Depreciation allocates the cost of a non-current asset over its useful life. The two main methods for OCR GCSE are:
折旧将非流动资产成本在其使用寿命内分摊。OCR GCSE 考察两种主要方法：
Straight-line method:
直线法：
Annual Depreciation = (Cost − Residual Value) ÷ Useful Life
Reducing balance method:
余额递减法：
Depreciation Charge = Net Book Value × Depreciation Rate (%)
Net book value is cost minus accumulated depreciation.
账面净值等于成本减去累计折旧。
5. Bad Debts and Provision for Doubtful Debts | 坏账与坏账准备
A bad debt is an irrecoverable amount written off. A provision for doubtful debts is an estimate of future bad debts, applying the prudence concept.
坏账是指被注销的不可收回的金额。坏账准备是根据谨慎性原则对未来坏账的估计。
The increase or decrease in provision impacts the income statement:
坏账准备的增减影响利润表：
Charge to Income Statement = Closing Provision − Opening Provision
If the closing provision is higher, the increase is charged as an expense; if lower, the decrease is added back to income.
若期末准备较高，则增加额为费用；若较低，则减少额加回收益。
6. Income Statement (Profit & Loss) | 利润表（损益表）
The income statement calculates profit or loss for a period. The basic structure and key formulas are:
利润表计算某一期间的损益。基本结构和关键公式如下：
Revenue − Cost of Sales = Gross Profit
Cost of sales is calculated as: Opening inventory + Purchases − Closing inventory.
销售成本计算方式为期初存货 + 采购 − 期末存货。
After gross profit, other income is added and expenses are deducted to arrive at profit for the year.
在毛利之后，加上其他收入并减去各项费用，得出年度利润。
Net Profit = Gross Profit + Other Income − Expenses
7. Statement of Financial Position (Balance Sheet) | 财务状况表（资产负债表）
The statement of financial position shows assets, liabilities and equity at a point in time. It reflects the accounting equation.
财务状况表反映某一时点的资产、负债和权益，体现了会计等式。
Total Assets = Total Liabilities + Total Equity
Assets are classified as non-current (held for >1 year) and current (cash or cash equivalents, inventories, receivables). Liabilities are similarly split. Equity typically comprises capital, retained earnings and other reserves.
资产分为非流动资产（持有一年以上）和流动资产（
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