📚 GCSE CAIE Accounting: Quick Reference Handbook of Formulas and Theorems | GCSE CAIE 会计：公式定理速查手册
Mastering accounting formulas and fundamental concepts is essential for success in GCSE CAIE Accounting. This handbook provides a concise, exam-focused reference covering every key equation, ratio, and principle you need to recall. Use it for quick revision before tests and while working through past paper questions.
掌握会计公式与基本概念是 GCSE CAIE 会计取得好成绩的关键。本手册提供简洁、紧扣考点的速查参考，涵盖你需要记住的每一个核心等式、比率和原则。可在考前快速复习或练习历年真题时使用。
1. The Fundamental Accounting Equation | 基本会计等式
The accounting equation is the cornerstone of double-entry bookkeeping. It must always balance.
会计等式是复式记账的基石，必须始终保持平衡。
Assets = Liabilities + Owner's Equity
Assets are resources controlled by the business (e.g., cash, inventory, premises).
资产 是企业控制的资源（如现金、存货、房产）。
Liabilities are amounts owed to third parties (e.g., bank loan, trade payables).
负债 是欠第三方的金额（如银行贷款、应付账款）。
Owner's Equity represents the owner's stake in the business (capital plus retained profits).
所有者权益 代表所有者在企业中的份额（资本加留存利润）。
2. Expanded Accounting Equation | 扩展会计等式
This version shows how profit and drawings affect equity, linking the income statement to the statement of financial position.
该扩展等式展示利润和提款如何影响权益，将利润表与财务状况表联系起来。
Assets = Liabilities + Capital + (Revenue - Expenses) - Drawings
Revenue increases owner's equity; expenses decrease it.
收入 增加所有者权益；费用 减少所有者权益。
Drawings are amounts taken by the owner for personal use and reduce equity.
提款 是所有者提取供个人使用的金额，会减少权益。
Profit is calculated as Revenue - Expenses and is added to capital at the year end.
利润 = 收入 - 费用，在年末计入资本。
3. Key Income Statement Formulas | 利润表关键公式
The income statement is built on a series of profit calculations that show performance over a period.
利润表建立在一系列反映期间业绩的利润计算之上。
Gross Profit = Sales Revenue - Cost of Sales
Profit for the Year (Net Profit) = Gross Profit + Other Income - Operating Expenses
Cost of Sales includes purchases, carriage inwards, and adjustments for opening and closing inventory.
销售成本包括购货、进货运费，以及期初与期末存货的调整。
Operating expenses are running costs such as rent, salaries, and depreciation.
营业费用为经营成本，如租金、工资和折旧。
Other income might include discount received or commission income.
其他收入可能包括购货折扣或佣金收入。
| Gross Profit | Sales - Cost of Sales |
| Cost of Sales | Opening Inventory + Purchases + Carriage Inwards - Closing Inventory |
| Profit for the Year | Gross Profit - Operating Expenses + Other Income |
4. Profitability Ratios | 盈利能力比率
These ratios measure how efficiently a business generates profit from its sales and capital employed.
这些比率衡量企业从销售和所占资本中产生利润的效率。
Gross Profit Margin = (Gross Profit ÷ Sales Revenue) × 100%
Profit for the Year Margin = (Profit for the Year ÷ Sales Revenue) × 100%
Return on Capital Employed (ROCE) = (Profit for the Year ÷ Capital Employed) × 100%
Capital employed = Non-current liabilities + Owner's equity (or total assets - current liabilities).
所占资本 = 非流动负债 + 所有者权益（或总资产 - 流动负债）。
A higher gross profit margin suggests strong control over production or purchasing costs.
较高的毛利率说明对生产或采购成本有较强控制。
ROCE is a key indicator of overall performance, showing the return on funds invested.
ROCE 是衡量整体业绩的关键指标，反映投入资金的回报。
5. Liquidity Ratios | 流动性比率
Liquidity ratios assess a firm's ability to meet its short-term obligations as they fall due.
流动性比率评估企业偿还到期短期债务的能力。
Current Ratio = Current Assets ÷ Current Liabilities
Quick Ratio (Acid Test) = (Current Assets - Inventory) ÷ Current Liabilities
Current assets include cash, trade receivables, and inventory. Current liabilities are debts due within one year.
流动资产包括现金、应收账款和存货。流动负债为一年内到期的债务。
A current ratio between 1.5:1 and 2:1 is generally considered safe. A ratio below 1 indicates possible cash flow problems.
流动比率在 1.5:1 到 2:1 之间通常被认为安全。比率低于 1 表明可能存在现金流问题。
The quick ratio excludes inventory because it may not be quickly converted into cash.
速动比率排除存货，因为存货可能无法迅速转化为现金。
6. Efficiency Ratios | 效率比率
Efficiency ratios show how well a business manages its assets and liabilities in day-to-day operations.
效率比率反映企业日常经营中管理资产和负债的水平。
Rate of Inventory Turnover = Cost of Sales ÷ Average Inventory
Trade Receivable Days = (Trade Receivables ÷ Credit Sales) × 365
Trade Payable Days = (Trade Payables ÷ Credit Purchases) × 365
ory + Closing Inventory) ÷ 2. The result shows how many times inventory is sold and replaced.
平均存货 = (期初存货 + 期末存货) ÷ 2。结果表示存货卖出并补进的次数。
A high trade receivable days number suggests slow collection from customers, which can hurt cash flow.
应收账款周转天数高说明从客户收款慢，可能损害现金流。
Trade payable days indicates how long the business takes to pay suppliers. Longer may help cash flow but could strain relationships.
应付账款周转天数反映企业支付供应商所需的时间。较长可能帮助现金流，但可能影响关系。
7. Depreciation Methods | 折旧方法
Depreciation allocates the cost of a non-current asset over its useful life. CAIE requires two common methods.
折旧是在非流动资产的使用寿命内分摊其成本。CAIE 要求掌握两种常用方法。
Straight-Line Method: Annual Depreciation = (Cost - Residual Value) ÷ Useful Life
Reducing Balance Method: Annual Depreciation = Net Book Value × Depreciation Rate (%)
The straight-line method charges an equal amount each year. It is simple but ignores varying usage.
直线法每年计提相同金额。方法简单，但忽略了使用程度的差异。
The reducing balance method applies a fixed percentage to the decreasing net book value. It gives higher charges in early years.
余额递减法将固定百分比应用于递减的账面净值，前期费用较高。
d depreciation. The depreciation charge is recorded as an expense in the income statement.
账面净值 = 成本 - 累计折旧。折旧费用记录在利润表中。
8. Bad Debts and Provision for Doubtful Debts | 坏账与坏账准备
A business must account for the risk that trade receivables may not pay. This involves bad debts and a provision.
企业必须考虑应收账款无法收回的风险，涉及坏账和坏账准备。
Bad Debt: An amount written off when a customer definitely cannot pay. It is an expense.
坏账：当客户确定无法付款时予以注销的金额，属于费用。
Provision for Doubtful Debts: An estimate of future bad debts, based on a percentage of trade receivables. It is created as a credit balance and adjusted each year.
坏账准备：对未来坏账的估计，通常按应收账款的一定比例计提。它是一个贷方余额，每年进行调整。
Increase in provision is an expense; decrease in provision is recorded as other income.
准备的增加为费用；准备的减少记为其他收入。
The statement of financial position shows trade receivables less the provision for doubtful debts.
财务状况表中，应收账款以扣减坏账准备后的净额列示。
9. Bank Reconciliation Adjustments | 银行调节调整项目
The bank reconciliation explains differences between the cash book balance and the bank statement balance.
银行调节表解释现金账余额与银行对账单余额之间的差异。
ginal Balance + Unrecorded Receipts - Bank Charges - Standing Orders - Dishonoured Cheques
Items in the bank statement not yet in the cash book require an update to the cash book (e.g., bank charges, credit transfers).
银行对账单中出现但现金账未记录的项目需要更新现金账（如银行手续费、贷项转账）。
Items in the cash book not yet on the bank statement are listed in the reconciliation statement (e.g., unpresented cheques, outstanding lodgements).
现金账已记录但银行对账单未显示的项目列入调节表（如未兑现支票、在途存款）。
Adjusted cash book balance = Cash book balance + bank credits not recorded - bank debits not recorded.
调整后现金账余额 = 现金账余额 + 未记入的银行贷项 - 未记入的银行借项。
10. Control Accounts and Suspense Accounts | 控制账户与暂记账户
Control accounts act as a check on the sales and purchases ledgers. Suspense accounts are used to temporarily balance the trial balance when errors are found.
控制账户用于核对销售和购货分类账。暂记账户用于在发现错误时暂时平衡试算表。
Sales Ledger Control Account : Total trade receivables. Opening balance + credit sales - receipts - discounts allowed - returns inwards = Closing balance.
销售总账控制账户：应收账款总额。期初余额 + 赊销额 - 收款 - 销货折扣 - 销售退回 = 期末余额。
Purchases Ledger Control Account e + credit purchases - payments - discounts received - returns outwards = Closing balance.
购货总账控制账户：应付账款总额。期初余额 + 赊购额 - 付款 - 购货折扣 - 购货退出 = 期末余额。
A suspense account is opened when a trial balance does not agree. The difference is posted to suspense until errors are located and corrected.
当试算表不平暂时开设暂记账户，差额记入暂记，直至找到并更正错误。
Once the errors are corrected and the suspense balance becomes zero, the trial balance will agree.
错误更正后暂记账户余额归零，试算表恢复平衡。
11. Accounting Principles and Concepts (Theorems) | 会计原则与概念（定理）
These theoretical foundations underpin the preparation of financial statements. They are often tested as 'accounting concepts' or 'principles'.
这些理论基础是编制财务报表的基石，常以“会计概念”或“原则”形式考查。
Going Concern: Financial statements assume the business will continue trading in the foreseeable future. This justifies valuing assets at cost less depreciation rather than break-up value.
持续经营：财务报表假设企业在可预见的未来持续经营，因此资产按成本减折旧计价，而非清算价值。
Accruals (Matching) Concept: Revenue and expenses are recorded when earned or incurred, not when cash is received or paid. Adjustments for accruals and prepayments are necessary.
权责发生制（配比）概念：收入和费用在赚取或发生时确认，而非收付现金时。需进行应计和预付调整。
Prudence: Financial statements should not overstate assets or income and should provide for all known liabilities. This leads to the creation of provisions for doubtful debts.
稳健性：财务报表不应夸大资产或收益，并应为所有已知负债计提准备。这导致坏账准备的出现。
Consistency: The same accounting methods should be applied from one period to the next, so that financial results are comparable. Changes must be disclosed if made.
一致性：各期应采用相同的会计方法，以便财务报表可比。如有变更必须披露。
Historical Cost: Assets are usually recorded at their original purchase cost. Only transactions that can be measured reliably are recorded.
历史成本：资产通常按其原始购买成本记录。只有能可靠计量的交易才被记录。
12. Correction of Errors and Effect on Profit | 错误更正及对利润的影响
Errors in the books may or may not affect the trial balance or the reported profit. Understanding their impact is vital.
账簿错误可能影响或不影响试算表和报告利润，理解其影响至关重要。
Errors not affecting the trial balance: error of omission, commission, principle, original entry, compensating error, complete reversal of entries. These require journal entries to correct.
不影响试算表的错误：遗漏错误、记错账户、原则性错误、原入账错误、抵销错误、完全颠倒分录。这些需通过日记账分录更正。
Errors affecting the trial balance: partial omission, transposition errors, imbalance in posting. A suspense account is used until correction.
影响试算表的错误：部分遗漏、换位错误、过账不平衡。用暂记账户处理直到更正。
Effect on profit: If an expense is understated, profit is overstated. If a revenue item is omitted, profit is understated. Correction will adjust profit for the year accordingly.
对利润的影响：费用少记，则利润多报；收入遗漏，则利润少报。更正将相应调整年度利润。
After correcting errors, the trial balance must agree, and the corrected net profit is used in the financial statements.
错误更正后，试算表必须平衡，更正后的净利润用于编制财务报表。
it + Understated Revenue + Overstated Expenses - Understated Expenses - Overstated Revenue
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