📚 A-Level WJEC Accounting: Formulae & Theorems Quick Reference Handbook | A-Level WJEC 会计：公式定理速查手册
Welcome to your essential quick-reference guide for A-Level WJEC Accounting. This handbook consolidates the critical formulae, theorems, and rules you need to master for your examinations. From the fundamental accounting equation to financial ratios, break-even analysis, and marginal costing, each section is presented in a concise bilingual format to support your revision and deepen your understanding.
欢迎使用 A-Level WJEC 会计必备公式定理速查手册。本手册汇集了考试必须掌握的关键公式、定理与规则，从基本会计等式到财务比率、盈亏平衡分析和边际成本法，每个部分均以中英双语简明呈现，助力你的复习与理解。
1. The Accounting Equation | 会计等式
The accounting equation is the bedrock of double-entry bookkeeping. It states that a firm's total assets are always equal to the sum of its liabilities and the owner's capital. This relationship must hold true after every transaction.
会计等式是复式记账的基石。它表明企业的总资产始终等于负债与业主资本之和。每一笔交易发生后，这一关系都必须成立。
Liabilities + Capital + (Revenue - Expenses). This shows how profit belongs to the owner.
扩展的会计等式将收入和费用纳入其中。由于利润会增加资本，等式可写作：资产 = 负债 + 资本 +（收入 − 费用）。这体现了利润归业主所有。
Assets = Liabilities + Capital
Assets = Liabilities + Capital + (Revenue − Expenses)
Remember that assets are resources controlled by the business, liabilities are obligations, and capital represents the owner's residual interest. Changes in any component must be balanced by equal changes elsewhere.
请记住，资产是企业控制的资源，负债是义务，资本代表业主的剩余权益。任何要素的变动都必须由其他要素的等额变动来平衡。
2. Double-Entry Bookkeeping Rules | 复式记账规则
Every transaction affects at least two ledger accounts. The rules of debit and credit depend on the account type. For asset accounts, an increase is recorded on the debit side, and a decrease is recorded on the credit side.
每一笔交易至少影响两个分类账户。借贷规则取决于账户类型。对于资产账户，增加记在借方，减少记在贷方。
For liability and capital accounts, the opposite applies: an increase is a credit entry, and a decrease is a debit entry. Revenue accounts follow the same pattern as liabilities: increases are credited, while expenses behave like assets: increases are debited.
对于负债和资本账户，规则相反：增加记贷方，减少记借方。收入账户与负债类似：增加记贷方；而费用账户与资产类似：增加记借方。
In summary, the mnemonic "DEAD CLIC" can be useful: Debit expenses, assets, drawings; Credit liabilities, income, capital. Always ensure that for every transaction, total debits equal total credits.
概括而言，可用助记口诀 "DEAD CLIC"：费用、资产、提款记借方；负债、收入、资本记贷方。务必确保每笔交易的借方总额等于贷方总额。
Total Debits = Total Credits
3. Depreciation Methods | 折旧方法
Depreciation allocates the cost of a non-current asset over its useful life. The straight-line method charges an equal amount each year. The annual depreciation expense is (Cost − Residual value) / Useful life.
折旧是将非流动资产成本在其使用寿命内分摊。直线法每年计提相等金额。年折旧费用 =（成本 − 残值）/ 使用年限。
The reducing balance method applies a fixed percentage to the net book value (cost less accumulated depreciation) each year. This results in higher charges in the early years and lower charges later.
余额递减法每年按固定百分比乘以账面净值（成本减累计折旧）计算折旧。这导致早期计提金额较高、后期较低。
Straight-line depreciation = (Cost − Residual value) ÷ Useful life
Reducing balance depreciation = Net book value × Depreciation rate (%)
Always deduct the full year's depreciation in the year of acquisition but none in the year of disposal, unless your syllabus specifies a different policy, such as pro-rating by months.
通常，购置当年计提全年折旧，处置当年不计提折旧，除非大纲另有规定，例如按月比例计算。
4. Inventory Valuation: FIFO and AVCO | 存货估值：先进先出法与加权平均法
Inventory is valued at the lower of cost and net realizable value. Two common cost-flow methods are FIFO (First-In, First-Out) and AVCO (Average Cost). FIFO assumes the earliest purchased goods are sold first, so closing inventory consists of the most recent purchases.
存货按成本与可变现净值孰低计量。两种常用成本流转方法是先进先出法和加权平均法。先进先出法假设最先购入的商品先售出，因此期末存货由最近购入的商品构成。
Under AVCO, a new weighted average cost per unit is recalculated after every purchase or at least at the end of the period. The formula for AVCO is: Total cost of inventory available / Total units available. This average is then used to value both issues and closing inventory.
在加权平均法下，每次购入后或至少在期末重新计算加权平均单位成本。AVCO 公式为：可供销售存货总成本 / 可供销售总数量。此平均成本用于计算发出存货和期末存货的价值。
AVCO per unit = Total cost of inventory available ÷ Total units available
In times of inflation, FIFO gives a higher closing inventory value (and thus higher profit) compared with AVCO. The choice of method affects cost of sales, gross profit, and the statement of financial position.
在通胀时期，与 AVCO 相比，FIFO 会得出更高的期末存货价值（从而更高的利润）。方法的选择会影响销售成本、毛利和财务状况表。
5. Financial Ratios | 财务比率
Financial ratios analyse a company's performance and position. They are classified into profitability, liquidity, and efficiency ratios. Each ratio formula and its interpretation are vital for WJEC exam questions.
财务比率用于分析公司业绩和财务状况，分为盈利能力、流动性和效率比率。每个比率的公式及其解读对 WJEC 考试至关重要。
Profitability Ratios: Gross Profit Margin = (Gross Profit / Revenue) × 100%. Net Profit Margin = (Net Profit / Revenue) × 100%. Return on Capital Employed (ROCE) = (Operating Profit / Capital Employed) × 100% employed is total assets less current liabilities or equity plus non-current liabilities.
盈利能力比率：毛利率 =（毛利 / 销售收入）× 100%；净利率 =（净利润 / 销售收入）× 100%；已用资本回报率（ROCE）=（营业利润 / 已用资本）× 100%，已用资本等于总资产减流动负债，或为权益加非流动负债。
Liquidity Ratios: Current Liabilities. A healthy current ratio is often around 1.5:1 to 2:1, but this varies by industry.
流动性比率：流动比率 = 流动资产 / 流动负债；速动比率 =（流动资产 − 存货）/ 流动负债。健康的流动比率通常在 1.5:1 至 2:1 之间，但会因行业而异。
Efficiency Ratios: Purchases) × 365. Inventory Turnover = Cost of Sales / Average Inventory (times per year).
效率比率：应收账款周转天数 =（应收账款 / 赊销收入）× 365；应付账款周转天数 =（应付账款 / 赊购金额）× 365；存货周转率 = 销售成本 / 平均存货（年次数）。
ROCE = (Operating Profit ÷ Capital Employed) × 100%
When interpreting ratios, always consider trends over time and comparisons with industry averages. A single ratio in isolation can be misleading.
解读比率时，始终要结合时间趋势和行业平均值进行比较。孤立地看单个比率可能具有误导性。
6. Break-even Analysis | 盈亏平衡分析
Break-even analysis identifies the level of sales at which total revenue equals total costs, resulting in zero profit. The break-even point in units is calculated as Fixed Costs divided by Contribution per unit.
盈亏平衡分析确定总销售收入等于总成本、利润为零的销售水平。盈亏平衡点（单位） = 固定成本 / 单位贡献毛益。
Contribution per unit is Selling Price per unit minus Variable Cost per unit. This contribution is used to cover fixed costs; any excess becomes profit. The break-even formula can also be expressed in sales revenue terms using the contribution margin ratio.
单位贡献毛益 = 单位售价 − 单位变动成本。该贡献用于弥补固定成本；超出部分即为利润。盈亏平衡点也可用销售收入表示：盈亏平衡销售额 = 固定成本 / 贡献毛益率。
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