📚 AS CIE Accounting: Formula & Theorem Quick Reference Guide | AS CIE 会计：公式定理速查手册
This comprehensive handbook brings together the essential formulas, equations and key relationships that every AS CIE Accounting student must master. From the fundamental accounting equation to the full set of profitability, liquidity, efficiency and gearing ratios, alongside inventory valuation, depreciation and breakeven analysis, this revision resource is designed for quick recall before the exam. Use each section to test yourself on both the formula and its business interpretation.
本手册汇总了AS CIE会计学生必须掌握的必备公式、等式及关键关系。内容覆盖基本会计等式、全套盈利性比率、流动性比率、效率比率和杠杆比率，以及存货估值、折旧和盈亏平衡分析。用作考前速查，每个部分既能帮助你回忆公式本身，也能理解其商业含义。
1. The Accounting Equation | 会计基本等式
The accounting equation is the foundation of the double-entry system. It states that everything the business owns (assets) is financed either by borrowing (liabilities) or by the owner's contribution and retained profits (equity). At any point in time this identity must hold true.
会计等式是复式记账体系的基石。它表明企业所拥有的一切资源（资产）要么是借来的（负债），要么来自业主的投入和留存利润（权益）。在任何时点该等式都必须成立。
Assets = Liabilities + Equity
资产 = 负债 + 所有者权益
2. Expanded Accounting Equation and Profit Determination | 扩展会计等式与利润确定
When income and expenses are introduced, the equation expands. Revenue increases equity, while expenses and drawings reduce it. The expanded form reveals how profit links the statement of profit or loss to the statement of financial position.
将收入和费用引入后，等式得以扩展。收入增加所有者权益，而费用和提款则减少权益。扩展后的等式揭示出利润如何将利润表与财务状况表联系起来。
Assets = Liabilities + Capital + (Revenue – Expenses) – Drawings
资产 = 负债 + 资本 + (收入 – 费用) – 提款
By rearranging, profit for the period can be expressed as the net increase in net assets after adjusting for capital introduced and drawings. This relationship is the conceptual basis for preparing financial statements from incomplete records.
经过移项整理，当期利润可表述为扣减新增资本和提款后净资产的净增加额。这一关系式构成了非完整记录企业编制财务报表的概念基础。
3. Income Statement Summary Formulas | 利润表摘要公式
The income statement measures trading performance. Gross profit is the difference between revenue and cost of sales. Operating expenses are then deducted to arrive at profit from operations, and finally interest and tax are subtracted to give profit for the year.
利润表衡量经营业绩。毛利为销售收入减去销售成本的差额。然后扣除营业费用得到经营利润，最后再减掉利息和所得税得出年度净利润。
Gross Profit = Revenue – Cost of Sales
毛利 = 销售收入 – 销售成本
Profit from Operations = Gross Profit – Administrative Expenses – Selling & Distribution Expenses
经营利润 = 毛利 – 管理费用 – 销售及配送费用
Profit for the Year = Profit from Operations – Finance Costs – Income Tax
年度净利润 = 经营利润 – 融资成本 – 所得税
4. Statement of Financial Position Structure | 财务状况表结构
The statement of financial position uses the net assets approach. Non-current assets plus net current assets (current assets minus current liabilities) give net assets. This total is funded by equity (share capital and reserves) and non-current liabilities.
财务状况表采用净资产法编制。非流动资产加上净流动资产（流动资产减流动负债）得出净资产。该总额由所有者权益（股本及留存收益）和非流动负债共同构成。
Net Assets = Non-current Assets + (Current Assets – Current Liabilities)
净资产 = 非流动资产 + (流动资产 – 流动负债)
Net Assets = Share Capital + Reserves + Non-current Liabilities
净资产 = 股本 + 留存收益 + 非流动负债
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. The current ratio includes all current assets, while the acid test ratio excludes inventory, which is less liquid. Both are expressed as times rather than percentages.
流动性比率衡量企业偿还到期短期债务的能力。流动比率涵盖全部流动资产，酸性测试比率则剔除了流动性较差的存货。两者均以“倍数”表示，而非百分比。
Current Ratio = Current Assets ÷ Current Liabilities
流动比率 = 流动资产 ÷ 流动负债
Quick (Acid Test) Ratio = (Current Assets – Inventories) ÷ Current Liabilities
速动（酸性测试）比率 = (流动资产 – 存货) ÷ 流动负债
A current ratio close to 2:1 and a quick ratio around 1:1 are often regarded as healthy benchmarks, but appropriate levels vary considerably between industries.
一般认为流动比率接近2:1，速动比率接近1:1是健康的基准，但不同行业的合理水平差异很大。
6. Efficiency Ratios | 效率比率
Efficiency ratios measure how effectively management controls trade receivables, inventory and trade payables. The turnover figures can be expressed as a number of times per year or converted into days to reflect the average settlement or holding period.
效率比率用于评价管理层在应收账款、存货和应付账款方面的控制效率。周转次数可表示为每年多少次，或转换为天数来反映平均结算或持有期间。
Inventory Turnover (times) = Cost of Sales ÷ Average Inventory
存货周转次数 = 销售成本 ÷ 平均存货
Inventory Turnover (days) = (Average Inventory ÷ Cost of Sales) × 365
存货周转天数 = (平均存货 ÷ 销售成本) × 365
Trade Receivables Collection Period (days) = (Trade Receivables ÷ Credit Revenue) × 365
应收账款收账期（天）= (应收账款 ÷ 赊销收入) × 365
Trade Payables Payment Period (days) = (Trade Payables ÷ Credit Purchases) × 365
应付账款付款期（天）= (应付账款 ÷ 赊购金额) × 365
Where credit revenue or credit purchases data is unavailable, total revenue or total purchases may be used as proxies, though the ratios must then be interpreted with caution.
若赊销收入或赊购金额数据缺失，可使用总收入或总采购额作为替代，但解读比率时需格外谨慎。
7. Profitability Ratios | 盈利能力比率
Profitability ratios judge the return generated at different stages of the income statement. Return on capital employed (ROCE) is the primary measure of overall performance, showing how efficiently the business uses its long-term funding.
盈利能力比率衡量利润表中不同阶段所产生的回报。资本回报率 (ROCE) 是衡量总体业绩的主要指标，反映企业使用长期资金的效率。
Gross Profit Margin = (Gross Profit ÷ Revenue) × 100%
毛利率 = (毛利 ÷ 销售收入) × 100%
Net Profit Margin = (Profit for the Year ÷ Revenue) × 100%
净利率 = (年度净利润 ÷ 销售收入) × 100%
ROCE = (Profit from Operations ÷ Capital Employed) × 100%
资本回报率 = (经营利润 ÷ 运用资本) × 100%
Capital employed is defined as total equity plus non-current liabilities, or equivalently total assets minus current liabilities. Consistent use of the definition is vital when comparing across periods or businesses.
运用资本的定义为所有者权益总额加非流动负债，或等同于总资产减流动负债。跨期间或跨企业比较时，保持定义一致至关重要。
8. Gearing and Investor Ratios | 杠杆与投资者比率
Gearing reflects the proportion of a company's capital that comes from fixed-return debt. High gearing indicates greater financial risk because interest must be paid regardless of profitability. Interest cover shows the profit available to pay those interest charges.
杠杆比率反映公司资本中来自固定回报债务的比例。高杠杆意味着更大的财务风险，因为利息无论是否盈利都必须支付。利息保障倍数则显示可用于支付利息的利润大小。
Gearing Ratio = (Non-current Liabilities ÷ (Equity + Non-current Liabilities)) × 100%
杠杆比率 = (非流动负债 ÷ (所有者权益 + 非流动负债)) × 100%
Interest Cover = Profit from Operations ÷ Finance Costs
利息保障倍数 = 经营利润 ÷ 融资成本
For limited companies, earnings per share (EPS) measures the profit attributable to each ordinary share. It is calculated as (profit after tax – preference dividends) divided by the weighted average number of ordinary shares in issue.
对于有限公司，每股收益 (EPS) 衡量每普通股可享的利润。计算公式为（税后利润 – 优先股股利）除以发行在外的加权平均普通股股数。
EPS = (Profit after Tax – Preference Dividends) ÷ Weighted Average Ordinary Shares
每股收益 = (税后利润 – 优先股股利) ÷ 加权平均普通股股数
9. Inventory Valuation Methods | 存货估值方法
Closing inventory appears in the cost of sales calculation and on the statement of financial position. FIFO assumes the oldest units are sold first, so closing inventory consists of the most recent purchases. AVCO uses a weighted average cost per unit after each purchase or for the entire period.
期末存货同时影响销售成本计算和财务状况表。先进先出法 (FIFO) 假设最早购入的存货最先售出，因此期末存货由最近采购组成。加权平均法 (AVCO) 则在每次进货后或整个期间计算加权平均单位成本。
Cost of Sales = Opening Inventory + Purchases – Closing Inventory
销售成本 = 期初存货 + 采购 – 期末存货
AVCO per unit = Total Cost of Goods Available ÷ Total Units Available
加权平均单位成本 = 可供销售商品总成本 ÷ 可供销售总数量
Under FIFO, closing inventory is valued at the most recent purchase prices, while under AVCO all units share the same average cost. The valuation method chosen directly affects reported profit and current asset values.
在FIFO法下，期末存货按最近购买价格估值；在AVCO法下，所有存货单位共享同一平均成本。所选估值方法直接影响报告利润和流动资产价值。
10. Depreciation Methods | 折旧方法
Depreciation allocates the cost of a non-current asset over its useful life. Straight-line depreciation charges an equal amount each year, while reducing balance depreciation applies a constant percentage to the net book value, resulting in a declining annual charge.
折旧将非流动资产成本在其使用年限内分摊。直线法每年计提等额折旧，余额递减法则对账面净值采用固定折旧率计提折旧，导致年折旧额逐年递减。
Straight-line Depreciation = (Cost – Residual Value) ÷ Useful Life
直线法折旧 = (成本 – 残值) ÷ 使用年限
Reducing Balance Depreciation = Net Book Value at Start of Year × Depreciation Rate%
余额递减法折旧 = 年初账面净值 × 折旧率%
When an asset is acquired or disposed of part-way through the year, depreciation must be pro-rated for the number of months the asset was held. The resulting accumulated depreciation reduces the carrying amount in the statement of financial position.
若资产在年中购入或处置，须按实际持有月数对折旧进行比例分摊。由此产生的累计折旧将减少财务状况表中的账面价值。
11. Provisions for Bad Debts | 坏账准备金
A specific bad debt is written off directly to the income statement when a customer's balance is deemed irrecoverable. A general provision for doubtful debts, however, is an estimate of future potential losses, typically calculated as a percentage of trade receivables.
当某客户余额被认定无法收回时，应直接作为坏账在利润表中注销。而呆账准备金则是对未来潜在损失的估计，通常按应收账款的一定百分比计提。
Increase / Decrease in Provision = Required Provision at Year-end – Existing Provision Brought Forward
准备金增减额 = 年末应有准备金 – 期初结转准备金
The movement in the provision is charged to the income statement as an expense or credited as a reduction in expense. In the statement of financial position, trade receivables are shown net of the total provision for doubtful debts.
准备金的变动额作为费用或费用减少计入利润表。在财务状况表中，应收账款以扣除呆账准备金总额后的净值列示。
12. Marginal Costing and Breakeven | 边际成本法及盈亏平衡
Marginal costing classifies costs by behaviour: variable costs change with output, while fixed costs stay constant in the short run. Contribution is the selling price less variable cost per unit and shows how much each unit contributes towards covering fixed costs and then generating profit.
边际成本法按成本性态分类：变动成本随产量变化，固定成本在短期内保持不变。边际贡献为售价减去单位变动成本，表示每销售一单位产品能为补偿固定成本和创造利润做出的贡献。
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
Total Contribution = Sales Revenue – Total Variable Costs
总边际贡献 = 销售收入 – 总变动成本
Breakeven 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
Breakeven Point (revenue) = Total Fixed Costs ÷ Contribution to Sales Ratio
盈亏平衡点（金额）= 固定成本总额 ÷ 边际贡献率
Margin of Safety = Expected Sales – Breakeven Sales
安全边际 = 预计销售量 – 盈亏平衡销售量
The contribution to sales ratio (C/S ratio) is calculated as contribution divided by revenue and is used in break-even and target profit calculations when information is available only in total figures.
边际贡献率（C/S比率）等于边际贡献除以销售收入，用于在仅有总额数据时计算盈亏平衡点和目标利润。
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