📚 KS3 Edexcel Accounting: Formula & Theorem Quick Reference Guide | KS3 Edexcel 会计：公式定理速查手册
Welcome to your go-to quick reference for the essential formulas and theorems in KS3 Edexcel Accounting. Whether you are preparing for a test, completing homework, or simply building a strong foundation in accounting, this guide will help you recall the key equations that govern financial record-keeping. Each formula is explained clearly with examples to ensure you understand not just how to calculate, but also what the result means for a business.
欢迎使用这本 KS3 Edexcel 会计必备公式定理速查手册。无论你是在准备测验、完成作业，还是仅仅想为会计学习打下坚实基础，本指南都能帮助你回忆起支配财务记账的关键等式。每一个公式都配有清晰的解释和示例，不仅让你知道如何计算，更能让你明白计算结果对企业意味着什么。
1. The Accounting Equation | 会计等式
The accounting equation is the foundation of double-entry bookkeeping. It states that everything a business owns (assets) is financed either by borrowing (liabilities) or by the owner's investment (equity). This equation must always balance after every transaction.
会计等式是复式记账法的基础。它表明企业拥有的一切（资产）要么是通过借款（负债）融资，要么是通过所有者投资（权益）融资。每次交易后，该等式都必须始终保持平衡。
Assets = Liabilities + Equity
资产 = 负债 + 所有者权益
For example, if a business buys a computer for £1,000 using a bank loan, assets increase by £1,000 and liabilities increase by £1,000. The equation remains in balance.
例如，如果一家企业使用银行贷款购买了一台价值 1,000 英镑的电脑，资产增加 1,000 英镑，负债也增加 1,000 英镑。等式仍然保持平衡。
2. Working Capital | 营运资金
Working capital measures the short-term financial health of a business. It shows whether the business has enough current assets to cover its current liabilities. A positive working capital indicates that the company can pay off its short-term debts comfortably.
营运资金衡量企业的短期财务健康状况。它表明企业是否有足够的流动资产来覆盖其流动负债。营运资金为正数，说明企业能够轻松偿还短期债务。
Working Capital = Current Assets − Current Liabilities
营运资金 = 流动资产 − 流动负债
Imagine a shop has current assets of £15,000 (cash, inventory, receivables) and current liabilities of £8,000 (payables, short-term loans). Its working capital is £7,000, meaning it has a healthy cushion for day-to-day operations.
假设一家商店拥有流动资产 15,000 英镑（现金、存货、应收账款），流动负债为 8,000 英镑（应付账款、短期贷款）。其营运资金为 7,000 英镑，表明它有健康的缓冲来维持日常运营。
3. Gross Profit | 毛利润
Gross profit is the profit a business makes after deducting the direct costs of producing or buying the goods it sells. It does not include other expenses like rent or salaries. This figure tells you how efficiently a business is turning its sales into profit at the most basic level.
毛利润是企业在扣除生产或购买所售商品的直接成本后所获得的利润。它不包括租金或工资等其他费用。这个数字告诉你，在最基本的层面上，企业将销售转化为利润的效率有多高。
Gross Profit = Revenue − Cost of Goods Sold (COGS)
毛利润 = 销售收入 − 销售成本
If a bakery sells cakes for £500 in a day and the ingredients cost £200, the gross profit is £300. This £300 then helps cover other expenses like utilities and staff wages.
如果一家面包店一天卖出蛋糕收入 500 英镑，原料成本为 200 英镑，毛利润就是 300 英镑。这 300 英镑随后将用于支付水电费和员工工资等其他开销。
4. Net Profit | 净利润
Net profit is the final profit left after all expenses have been subtracted from the gross profit. All operating costs, interest, and taxes are taken into account. Net profit is often called the 'bottom line' because it appears at the bottom of the income statement.
净利润是从毛利润中扣除所有费用后剩下的最终利润。它会考虑到所有的运营成本、利息和税费。净利润常被称为“底线”，因为它出现在损益表的最后一行。
Net Profit = Gross Profit − Total Expenses
净利润 = 毛利润 − 总费用
Continuing the bakery example: if the gross profit is £300 and other expenses (rent, wages, advertising) total £220, the net profit is £80. This is the money the owner can either reinvest or take as drawings.
继续面包店的例子：如果毛利润是 300 英镑，其他费用（租金、工资、广告）总计 220 英镑，那么净利润就是 80 英镑。这是店主可以再投资或作为提款取走的钱。
5. Cost of Goods Sold (COGS) | 销售成本
Cost of Goods Sold represents the direct costs attributable to the production of the goods sold by a business. It includes the cost of materials and direct labour. For a retailer, COGS is simply the purchase price of the items sold. To calculate COGS, you adjust opening and closing inventory for purchases made during the period.
销售成本代表企业销售商品所产生的直接成本。它包括材料成本和直接人工成本。对于零售商来说，销售成本就是已售商品的采购价格。要计算销售成本，需要根据当期采购调整期初和期末存货。
COGS = Opening Inventory + Purchases − Closing Inventory
销售成本 = 期初存货 + 采购额 − 期末存货
Suppose a bookstore starts the month with £2,000 of books, buys £1,500 more, and ends with £800 left unsold. The COGS is £2,000 + £1,500 − £800 = £2,700. This £2,700 is matched against sales to find gross profit.
假设一家书店月初有价值 2,000 英镑的书籍，又购入 1,500 英镑，月底剩下价值 800 英镑未售出。销售成本为 2,000 + 1,500 − 800 = 2,700 英镑。这 2,700 英镑将与销售收入配对，以求出毛利润。
6. Gross Profit Margin | 毛利率
Gross profit margin expresses gross profit as a percentage of revenue. It shows how many pence of gross profit are earned for every pound of sales, making it easier to compare performance across different periods or businesses.
毛利率将毛利润表示为销售收入的百分比。它显示了每 1 英镑的销售收入能带来多少便士的毛利润，从而更易于比较不同时期或不同企业的业绩表现。
Gross Profit Margin = (Gross Profit ÷ Revenue) × 100%
毛利率 = (毛利润 ÷ 销售收入) × 100%
If a fashion boutique has revenue of £10,000 and gross profit of £4,500, the gross profit margin is (4,500 ÷ 10,000) × 100% = 45%. This means that 45p of every £1 sale is retained as gross profit before other costs.
如果一家时装精品店销售收入为 10,000 英镑，毛利润为 4,500 英镑，毛利率为 (4,500 ÷ 10,000) × 100% = 45%。这意味着在扣除其他成本之前，每 1 英镑销售收入中就有 45 便士作为毛利润留存。
7. Net Profit Margin | 净利率
Net profit margin measures how much net profit is generated from each pound of revenue after all expenses. It is a key indicator of a company's overall efficiency in controlling costs and turning sales into actual profit.
净利率衡量的是在扣除所有费用后，每 1 英镑销售收入能产生多少净利润。它是衡量企业控制成本、将销售收入转化为实际利润的整体效率的关键指标。
Net Profit Margin = (Net Profit ÷ Revenue) × 100%
净利率 = (净利润 ÷ 销售收入) × 100%
If the boutique has a net profit of £800 on the same £10,000 revenue, the net profit margin is (800 ÷ 10,000) × 100% = 8%. A higher percentage indicates better control of overheads.
如果那家精品店在同样 10,000 英镑销售收入下获得 800 英镑净利润，那么净利率为 (800 ÷ 10,000) × 100% = 8%。较高的百分比表明对间接费用有更好的控制。
8. Current Ratio | 流动比率
The current ratio is a liquidity ratio that measures a business's ability to pay off its short-term obligations with its current assets. A ratio above 1 generally suggests good short-term financial health, while a ratio below 1 might signal liquidity problems.
流动比率是一项流动性比率，衡量企业用流动资产偿还短期债务的能力。比率大于 1 通常表明短期财务状况良好，而小于 1 则可能预示着流动性问题。
Current Ratio = Current Assets ÷ Current Liabilities
流动比率 = 流动资产 ÷ 流动负债
For instance, a business with current assets of £20,000 and current liabilities of £16,000 has a current ratio of 1.25. This means the business has £1.25 in current assets for every £1 of current liabilities, indicating a comfortable liquidity position.
例如，一家企业拥有流动资产 20,000 英镑，流动负债 16,000 英镑，其流动比率为 1.25。这意味着每 1 英镑的流动负债，企业就有 1.25 英镑的流动资产来应对，表明其流动性状况比较舒适。
9. Acid Test Ratio (Quick Ratio) | 速动比率（酸性测试比率）
The acid test ratio is a stricter measure of liquidity because it excludes inventory, which may not be quickly converted into cash. It focuses on the most liquid assets: cash, bank balances, and accounts receivable.
速动比率是一项更为严格的流动性衡量指标，因为它排除了可能无法快速变现的存货。它聚焦于流动性最强的资产：现金、银行存款和应收账款。
Acid Test Ratio = (Current Assets − Inventory) ÷ Current Liabilities
速动比率 = (流动资产 − 存货) ÷ 流动负债
If the same business has £20,000 in current assets but £5,000 of that is inventory, quick assets are £15,000. With £ 4, which is slightly below 1. This could be a warning sign if the inventory is slow to sell.
如果同一家企业拥有 20,000 英镑流动资产，但其中 5,000 英镑是存货，那么速动资产为 15,000 英镑。在流动负债为 16,000 英镑的情况下，速动比率为 15,000 ÷ 16,000 = 0.94，略低于 1。如果存货销售缓慢，这可能是一个警示信号。
10. Straight-Line Depreciation | 直线折旧法
Depreciation allocates the cost of a non-current asset over its useful life. Straight-line depreciation is the simplest method, charging an equal amount of the asset's cost to each accounting period. This helps businesses match the cost of using the asset with the revenue it generates.
折旧将非流动资产的成本在其使用寿命内进行分摊。直线折旧法是最简单的方法，它会在每个会计期间平均分摊资产的成本。这有助于企业将使用资产的成本与其产生的收入匹配起来。
Annual Depreciation Expense = (Cost of Asset − Residual Value) ÷ Useful Life (years)
年折旧费用 = (资产成本 − 残值) ÷ 使用年限（年）
A delivery van costs £25,000, has an estimated residual value of £3,000 after 4 years, and a useful life of 4 years. The annual depreciation is (£25,000 − £3,000) ÷ 4 = £5,500. Each year, the van's value on the balance sheet drops by £5,500.
一辆送货车的成本为 25,000 英镑，预计 4 年后的残值为 3,000 英镑，使用年限为 4 年。每年的折旧额为 (25,000 − 3,000) ÷ 4 = 5,500 英镑。每年，这辆车在资产负债表上的价值都会减少 5,500 英镑。
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