📚 GCSE Eduqas Accounting: Quick Reference Handbook of Formulas and Theorems | GCSE Eduqas 会计：公式定理速查手册
This concise handbook presents all the essential formulas, ratios and calculation methods required for GCSE Eduqas Accounting. Use it as a quick revision tool to memorise equations and understand their application in financial and management accounting scenarios.
本文为您浓缩 GCSE Eduqas 会计课程中所有核心公式、比率与计算方法，方便随时翻阅复习。牢牢掌握这些公式将帮助您在财务会计与管理会计考题中快速得分。
1. The Accounting Equation | 会计恒等式
The accounting equation is the foundation of double-entry bookkeeping. Every business transaction affects two or more accounts, but the equation always stays in balance.
会计恒等式是复式记账的基石。每一笔交易至少影响两个账户，但等式始终保持平衡。
Assets = Liabilities + Owner's Equity
资产 = 负债 + 所有者权益
A firm's total resources (assets) are financed either by borrowing (liabilities) or by the owner's investment and retained profits (equity). If a vehicle is purchased with a bank loan, assets and liabilities both increase, keeping the equation equal.
企业的全部资源（资产）要么靠借款（负债）取得，要么来自业主投入及留存利润（权益）。如果用银行贷款购买车辆，资产和负债同时增加，等式保持平衡。
2. Calculating Gross Profit and Net Profit | 计算毛利与净利润
Profit measures business success. Gross profit indicates how effectively a business turns inventory into sales, while net profit reflects overall performance after all expenses.
利润衡量经营成果。毛利体现企业将存货转化为销售收入的能力，净利润则反映扣除所有费用后的整体表现。
Gross Profit = Sales Revenue − Cost of Sales
毛利 = 销售收入 − 销售成本
Cost of sales is calculated using the trading account structure. It incorporates opening and closing inventory alongside purchases.
销售成本通过购销账户结构计算，需结合期初存货、购货与期末存货。
Cost of Sales = Opening Inventory + Purchases − Closing Inventory
销售成本 = 期初存货 + 购货 − 期末存货
Once gross profit is known, subtract all operating expenses (rent, salaries, depreciation, etc.) to find net profit.
得到毛利后，再减去所有经营费用（租金、工资、折旧等）即得出净利润。
Net Profit = Gross Profit − Total Expenses
净利润 = 毛利 − 总费用
3. Inventory Valuation: FIFO and AVCO | 存货计价：先进先出法与加权平均法
Inventory must be valued at the lower of cost and net realisable value. The two common cost methods are First-In, First-Out (FIFO) and Average Cost (AVCO).
存货须按成本与可变现净值孰低计价。两种常见成本流转方法为先进先出法 (FIFO) 和加权平均法 (AVCO)。
Under FIFO, the earliest purchased goods are assumed to be sold first. Closing inventory therefore consists of the most recent purchases.
先进先出法假设最早购进的商品最先售出，因此期末存货由最近购入的批次组成。
Closing Inventory (FIFO) = Remaining units × Latest purchase prices
期末存货 (FIFO) = 剩余数量 × 最近购入单价
Under AVCO, a weighted average cost per unit is recalculated after every purchase or at the end of a period.
加权平均法下，每次购货后（或期末）重新计算单位加权平均成本。
Weighted Average Cost per unit = Total Cost of Inventory ÷ Total Units Available
单位加权平均成本 = 存货总成本 ÷ 可供销售总数量
The closing inventory value is then: Remaining units × Weighted Average Cost per unit.
期末存货价值 = 剩余数量 × 单位加权平均成本。
4. Depreciation Methods: Straight Line and Reducing Balance | 折旧方法：直线法与余额递减法
Depreciation spreads the cost of a non-current asset over its useful life. Two methods are required for GCSE Eduqas.
折旧将非流动资产成本在使用年限内分摊。GCSE Eduqas 要求掌握两种折旧方法。
Straight-Line Depreciation per year = (Cost − Residual Value) ÷ Useful Life (years)
直线法年折旧额 = (原值 − 残值) ÷ 使用年限
The same amount is charged each year. If an asset costs £12,000, has a residual value of £2,000 and a 5-year life, annual depreciation is (£12,000 − £2,000) ÷ 5 = £2,000.
每年计提相同金额。若一项资产原值 12,000 英镑，残值 2,000 英镑，使用年限 5 年，则年折旧额为 (12,000 − 2,000) ÷ 5 = 2,000 英镑。
Reducing Balance Depreciation = Net Book Value × Depreciation Rate (%)
余额递减法折旧额 = 账面净值 × 折旧率 (%)
The depreciation charge falls over time. If the rate is 20% and the asset's initial cost is £10,000, year one depreciation is £2,000; year two is calculated on the reduced net book value of £8,000, giving £1,600.
折旧额逐年递减。假设折旧率为 20%，原值 10,000 英镑，第一年折旧 2,000 英镑；第二年则按净值 8,000 英镑的 20% 计提 1,600 英镑。
5. Provision for Doubtful Debts | 坏账准备
To apply the prudence concept, businesses estimate the amount of trade receivables that may not be collected. The provision is adjusted at the year end.
为遵循审慎性原则，企业需要预估可能无法收回的应收账款，并在年末调整坏账准备。
Increase/(Decrease) in Provision = Required Provision − Existing Provision
准备增加/(减少)额 = 所需准备 − 现有准备
If the required provision is greater than the existing balance, the increase is charged as an expense in the income statement. If it is lower, the decrease is credited to the income statement (reduction in expense).
若所需准备大于现有余额，增加额计入利润表费用；若所需准备小于现有余额，则减少额冲减费用，增加利润。
The provision for doubtful debts is deducted from trade receivables in the balance sheet to show the expected recoverable amount.
坏账准备在资产负债表中从应收账款中扣除，列示预计可收回金额。
6. Liquidity Ratios: Current Ratio and Acid Test | 流动性比率：流动比率与速动比率
Liquidity ratios measure a business's ability to meet short-term obligations. Two key ratios are examined.
流动性比率衡量企业偿还短期债务的能力，主要考查以下两项。
Current Ratio = Current Assets ÷ Current Liabilities
流动比率 = 流动资产 ÷ 流动负债
A ratio around 1.5:1 to 2:1 is generally considered healthy, but this varies by industry.
通常认为 1.5 : 1 至 2 : 1 较为合理，但会因行业而异。
Acid Test (Quick Ratio) = (Current Assets − Inventory) ÷ Current Liabilities
速动比率 = (流动资产 − 存货) ÷ 流动负债
The acid test excludes inventory because it may not be easily converted into cash. A ratio of 1:1 or above is often desirable.
速动比率剔除存货，因为存货变现能力不确定。该比率通常希望达到 1 : 1 或更高。
7. Profitability Ratios: Gross Margin, Net Margin and ROCE | 盈利比率：毛利率、净利率与资本回报率
Profitability ratios assess how effectively a business generates profit relative to sales and capital invested.
盈利比率反映企业相对于销售收入和投入资本的获利能力。
Gross Profit Margin = (Gross Profit ÷ Sales Revenue) × 100
毛利率 = (毛利 ÷ 销售收入) × 100%
Net Profit Margin = (Net Profit ÷ Sales Revenue) × 100
净利率 = (净利润 ÷ 销售收入) × 100%
These margins help identify how well costs are controlled. A falling margin may signal increasing purchase costs or overheads.
这些比率有助于判断成本控制状况。比率下降可能预示采购成本或费用上升。
Return on Capital Employed (ROCE) = (Operating Profit ÷ Capital Employed) × 100
资本回报率 = (营业利润 ÷ 动用资本) × 100%
Capital Employed is usually calculated as Total Assets − Current Liabilities, or as Equity + Non-current Liabilities. ROCE measures the return generated from all long-term funding.
动用资本通常按总资产减去流动负债，或按权益加上非流动负债计算。ROCE 衡量所有长期资金来源所产生的回报。
8. Efficiency Ratios: Inventory Turnover, Trade Receivable Days, Trade Payable Days | 效率比率：存货周转天数、应收账款周转天数、应付账款周转天数
Efficiency ratios indicate how well a business manages its inventory, collects debts and pays suppliers.
效率比率反映企业管理存货、回收款项及支付供应商款项的效能。
Inventory Turnover (times) = Cost of Sales ÷ Average Inventory
存货周转率 (次) = 销售成本 ÷ 平均存货
Average inventory is (Opening Inventory + Closing Inventory) ÷ 2.
平均存货 = (期初存货 + 期末存货) ÷ 2。
Inventory Turnover Days = (Average Inventory ÷ Cost of Sales) × 365
存货周转天数 = (平均存货 ÷ 销售成本) × 365
A lower number of days suggests faster stock movement, while a higher figure may reveal slow-moving items.
周转天数越少说明存货流动越快，天数过高则可能意味着存货滞销。
Trade Receivable Days = (Trade Receivables ÷ Credit Sales) × 365
应收账款周转天数 = (应收账款 ÷ 赊销收入) × 365
Trade Payable Days = (Trade Payables ÷ Credit Purchases) × 365
应付账款周转天数 = (应付账款 ÷ 赊购金额) × 365
Comparing receivable days to payable days helps evaluate liquidity management. Businesses often aim to collect cash faster than they pay suppliers.
将应收账款天数与应付账款天数对比，可评估企业的流动性管理。企业通常希望收款速度快于付款速度。
9. Bank Reconciliation Adjustments | 银行往来调节计算
A bank reconciliation identifies differences between the cash book and bank statement. These are caused by timing differences and errors.
银行往来调节表用于查找现金簿与银行对账单之间的差异，差异通常源自时间性差异或记账错误。
Balance = Bank Statement Balance + Unpresented Cheques − Uncredited Deposits ± Bank Errors
调整后银行对账单余额 = 银行对账单余额 + 未兑现支票 − 未贷记存款 ± 银行错误
Unpresented cheques have been issued but not yet presented to the bank, so they reduce the statement balance only when cleared. Uncredited deposits (lodgements) are amounts paid into the bank but not yet recorded on the statement.
未兑现支票已开出但尚未提交银行，因此仅在兑付时才扣减对账单余额。未贷记存款指已存入银行但尚未显示在对账单上的款项。
The adjusted balance should equal the corrected cash book balance once all discrepancies are accounted for.
调整后的余额应与更正后的现金簿余额一致。
10. Break-even Analysis | 盈亏平衡分析
Break-even analysis determines the level of sales needed to cover total costs. It is vital for planning and decision-making.
盈亏平衡分析找出覆盖总成本所需的销售水平，对经营决策至关重要。
Contribution per Unit = Selling Price per Unit − Variable Cost per Unit
单位边际贡献 = 单位售价 − 单位变动成本
Break-even Point (units) = Total Fixed Costs ÷ Contribution per Unit
盈亏平衡点 (数量) = 固定成本总额 ÷ 单位边际贡献
To find the break-even revenue, multiply the break-even units by the selling price.
盈亏平衡收入 = 盈亏平衡点数量 × 单位售价。
Margin of Safety (units) = Actual or Budgeted Sales − Break-even Sales
安全边际 (数量) = 实际或预算销售量 − 盈亏平衡点销售量
A positive margin of safety shows by how much sales can fall before the business makes a loss.
安全边际越大，表明销售量可下降的幅度越大而不致亏损。
11. Variance Analysis: Sales and Direct Cost Variances | 差异分析：销售与直接成本差异
Variance analysis compares actual performance with budgeted figures to identify areas needing investigation. GCSE Eduqas candidates should be able to calculate basic sales and cost variances.
差异分析将实际业绩与预算数据比较，以发现需要关注的问题。GCSE Eduqas 要求能够计算基本的销售与成本差异。
Sales Volume Variance = (Actual Volume − Budgeted Volume) × Standard Profit per Unit
销售数量差异 = (实际销售量 − 预算销售量) × 单位标准利润
Sales Price Variance = (Actual Selling Price − Budgeted Selling Price) × Actual Volume
销售价格差异 = (实际售价 − 预算售价) × 实际销售量
For direct materials, the total variance can be split into price and usage components.
直接材料的总差异可拆分为价格差异和用量差异。
Material Price Variance = (Standard Price − Actual Price) × Actual Quantity Purchased
材料价格差异 = (标准价格 − 实际价格) × 实际采购量
e Variance = (Standard Quantity for Actual Output − Actual Quantity Used) × Standard Price
材料用量差异 = (实际产量下标准用量 − 实际用量) × 标准价格
Similar formulas apply to labour rate and efficiency variances, using standard rates and hours.
类似公式也适用于人工工资率差异和效率差异，只需代入标准工资率和工时。
Adverse variances reduce profit and require attention; favourable variances increase profit and may highlight opportunities for standard revision.
不利差异会减少利润，需要调查原因；有利差异则增加利润，也可能提示需要修订标准。
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