📚 AS Cambridge Accounting: Formula & Theorem Quick Reference Handbook | AS 剑桥会计：公式定理速查手册
This quick reference guide covers every essential formula and accounting principle needed for the Cambridge AS Accounting (9706) syllabus. Each section is arranged by topic, with formulas presented clearly alongside brief explanations. Use this handbook to revise strategically and reinforce your understanding before the exam.
本速查手册涵盖了剑桥 AS 会计 (9706) 课程所需的每一个核心公式与会计原则。每部分按章节排列，公式清晰呈现并配有简要说明。在考试前使用本手册进行策略性复习，巩固你的理解。
1. The Accounting Equation | 会计等式
The accounting equation forms the foundation of double-entry bookkeeping. It must always balance after every transaction.
会计等式是复式记账的基础。每笔交易发生后，等式必须始终保持平衡。
Assets = Liabilities + Equity
The expanded form includes income and expenses closing into equity at year-end.
扩展形式包括收入和费用，在年末结转到权益中。
Assets = Liabilities + Capital + (Income – Expenses – Drawings)
Non-current assets are held for long-term use; current assets are expected to convert to cash within 12 months.
非流动资产为长期持有；流动资产预计在 12 个月内转换为现金。
2. Double-Entry and Trial Balance | 复式记账与试算平衡
Every debit entry must have an equal and opposite credit entry. The trial balance lists all ledger account balances to check arithmetical accuracy.
每一笔借方记录必须有一笔等额且反向的贷方记录。试算平衡表列出所有分类账余额以核对计算的准确性。
Total Debits = Total Credits
A trial balance that does not balance indicates an error, but a balanced trial balance does not guarantee complete accuracy due to errors of omission, commission, principle, original entry, reversal, and compensating errors.
试算平衡表不平衡说明有错误，但平衡的试算平衡表并不能保证完全正确，因为有遗漏、账户记错、原则错误、原始入账错误、反向分录以及抵消错误等可能。
3. Depreciation Methods | 折旧方法
Depreciation allocates the cost of a non-current asset over its useful life. Two main methods are used in AS: straight-line and reducing (diminishing) balance.
折旧将非流动资产的成本在其使用寿命内分摊。AS 课程主要使用两种方法：直线法和余额递减法。
Straight-line charge per year = (Cost – Residual value) ÷ Useful life (years)
With reducing balance, the annual charge falls each year as it is calculated on the net book value.
余额递减法每年的折旧费用逐渐减少，因为它是在账面净值的基础上计算的。
Reducing balance charge = Net book value × Depreciation rate (%)
Net book value (NBV) is cost less accumulated depreciation to date. The asset must not be depreciated below its residual value.
账面净值 (NBV) 为成本减去截至当前的累计折旧。资产折旧后不能低于残值。
4. Inventory Valuation | 存货估值
Inventory is valued at the lower of cost and net realisable value (NRV). Cost may be determined using FIFO (first-in, first-out) or AVCO (weighted average cost). LIFO is not allowed under IAS 2.
存货按照成本与可变现净值 (NRV) 孰低计价。成本可采用先进先出法 (FIFO) 或加权平均法 (AVCO)。根据 IAS 2，不允许使用后进先出法 (LIFO)。
Value of closing inventory (FIFO) = Units from most recent purchases × their costs
AVCO recalculates the weighted average cost after each purchase or at period-end.
AVCO 在每次进货后或期末重新计算加权平均成本。
AVCO per unit = Total cost of inventory available ÷ Total units available
Net realisable value is estimated selling price less any costs to complete and sell.
可变现净值为预计售价减去完成和销售所需的一切费用。
5. Irrecoverable Debts and Allowances | 坏账与准备金
An irrecoverable debt is written off directly as an expense. A specific allowance or a general allowance based on a percentage of trade receivables may also be made.
无法收回的坏账直接注销为费用。也可以按应收账款的一定比例计提专项准备金或一般准备金。
Irrecoverable debts written off = Debts deemed uncollectable
The movement in the allowance for doubtful debts affects the income statement. An increase in allowance is an expense; a decrease is a reduction in expense.
坏账准备的变动影响利润表。准备金的增加是一项费用；减少则减少费用。
Bad debts expense = Irrecoverable debts + Increase in allowance (or – decrease)
Trade receivables are shown in the statement of financial position net of the allowance.
应收账款在财务状况表中以扣除坏账准备后的净值列示。
6. Bank Reconciliation | 银行余额调节
A bank reconciliation statement explains any difference between the cash book balance and the bank statement balance. It starts with one balance and adjusts for unpresented cheques, deposits not yet credited, and bank errors.
银行余额调节表解释现金簿余额与银行对账单余额之间的差异。它从其中一个余额出发，调整未兑现支票、银行未入账存款以及银行错误。
Updated cash book balance = Original cash book +/ – unrecorded items (e.g., bank charges, direct debits, BACS, dishonoured cheques)
The reconciliation to the bank statement balance proceeds as:
调节至银行对账单余额的步骤如下：
Balance per bank statement + Deposits not credited – Unpresented cheques ± Bank errors = Adjusted cash book balance
If an overdraft, the layout adjusts accordingly, but the arithmetic principles remain identical.
若为透支，表格布局相应调整，但算术原理相同。
7. Control Accounts | 控制账户
Sales ledger control account (SLCA) records total trade receivables; purchases ledger control account (PLCA) records total trade payables. They are part of the double-entry system and help locate errors.
销售分类账控制账户 (SLCA) 记入应收账款总额；采购分类账控制账户 (PLCA) 记入应付账款总额。它们是复式记账系统的一部分，有助于查找错误。
Closing balance SLCA = Opening balance + Credit sales – Receipts from credit customers – Discounts allowed – Irrecoverable debts – Contra entries
For PLCA:
对于 PLCA：
Closing balance PLCA = Opening balance + Credit purchases – Payments to suppliers – Discounts received – Contra entries
Contra entries arise when the same party is both a customer and a supplier, and balances are set off.
当同一方既是客户又是供应商且余额互相抵销时，会产生抵消分录。
8. Non-current Asset Revaluation | 非流动资产重估
Under the revaluation model, assets may be carried at a revalued amount less subsequent depreciation. A revaluation surplus is credited to a revaluation reserve in equity.
根据重估模型，资产可以以重估金额减去后续折旧列示。重估增值贷计入权益中的重估储备。
Revaluation surplus = Revalued amount – Net book value before revaluation
Depreciation after revaluation is based on the revalued amount over the remaining useful life. If a subsequent revaluation decreases, it is first deducted from any previous revaluation surplus and then taken to the income statement.
重估后的折旧基于重估金额在剩余使用年限内计提。若后续重估减值，应首先抵减前期重估增值，超出部分计入利润表。
9. Financial Ratios: Profitability | 财务比率：盈利能力
Profitability ratios measure how effectively a business generates profit from its resources.
盈利能力比率衡量企业从资源中产生利润的效率。
Gross profit margin = (Gross profit ÷ Revenue) × 100%
Profit for the year margin (net profit margin) = (Profit for the year ÷ Revenue) × 100%
Return on capital employed (ROCE) = (Profit from operations ÷ Capital employed) × 100%
Capital employed is total assets less current liabilities, or equity plus non-current liabilities.
占用资本等于总资产减去流动负债，或等于权益加非流动负债。
Expense ratios: Selling & distribution expenses to revenue, Admin expenses to revenue – each expressed as %.
Expense ratios help monitor cost control.
费用比率有助于监控成本控制。
10. Financial Ratios: Liquidity & Efficiency | 财务比率：流动性与效率
Liquidity ratios assess the ability to meet short-term obligations. Efficiency ratios measure how well assets and liabilities are managed.
流动性比率衡量偿还短期债务的能力。效率比率衡量资产和负债管理的好坏。
Current ratio = Current assets ÷ Current liabilities
Quick ratio (acid test) = (Current assets – Inventory) ÷ Current liabilities
A ratio above 1:1 is generally desirable; ideal varies by industry.
通常希望比率大于 1:1；理想值因行业而异。
Trade receivables collection period (days) = (Trade receivables ÷ Credit sales) × 365
Trade payables payment period (days) = (Trade payables ÷ Credit purchases) × 365
Inventory turnover (times per year) = Cost of sales ÷ Average inventory
The higher the inventory turnover, the faster inventory is sold. Average inventory is (opening + closing)/2 when both available.
存货周转次数越高，存货卖出越快。若期初期末皆可获得，平均存货 = (期初 + 期末) ÷ 2。
11. Financial Ratios: Leverage & Investment | 财务比率：杠杆与投资
Leverage ratios show the extent of borrowing in the capital structure. Investment ratios are used by shareholders to assess return.
杠杆比率体现资本结构中借款的程度。投资比率供股东评估回报。
Gearing (debt to equity) = (Non-current liabilities ÷ Equity) × 100%
Alternative measure: (Debt ÷ (Debt + Equity)) × 100%. High gearing means greater financial risk.
替代指标：(负债 ÷ (负债 + 权益)) × 100%。高杠杆意味着更高的财务风险。
Interest cover = Profit from operations ÷ Finance costs
A ratio below 2 indicates possible difficulty in meeting interest payments.
该比率低于 2 时表示支付利息可能存在困难。
Earnings per share (EPS) = (Profit for the year – Preference dividends) ÷ Weighted average number of ordinary shares
Dividend per share = Total ordinary dividends ÷ Number of ordinary shares
dend cover = Profit for the year attributable to ordinary shareholders ÷ Ordinary dividend
12. Partnership & Company Accounting | 合伙企业及公司会计
Partnerships share profits according to a profit-sharing agreement. Key entries involve appropriation of profit: interest on drawings, interest on capital, and partners' salaries.
合伙企业按照利润分配协议分享利润。关键分录涉及利润分配：提款利息、资本利息和合伙人工资。
Residual profit = Net profit + Interest on drawings – Interest on capital – Partners’ salaries
This residual is then shared in the profit-sharing ratio (PSR).
剩余利润按损益分配比例 (PSR) 进行分配。
Limited companies prepare a statement of changes in equity. Dividends are paid from retained earnings and are not an expense in the income statement.
有限公司编制权益变动表。股利从留存收益中支付，不属于利润表中的费用。
Retained earnings carried forward = Opening retained earnings + Profit for the year – Dividends (interim + final)
Bonus issues transfer reserves into share capital; rights issues raise new cash from existing shareholders at a discount to market price. Both affect the number of shares and require adjustment to EPS calculations.
红股发行将储备转为股本；配股以低于市场价格向现有股东筹集新资金。两者都会影响股份数量，在计算每股收益时需要进行调整。
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