📚 KS3 WJEC Accounting: Formula and Theorem Quick Reference Handbook | KS3 WJEC 会计：公式定理速查手册
This handbook provides a quick reference for key formulas and theorems you will encounter in KS3 WJEC Accounting. Mastering these tools will help you prepare financial statements, analyse business performance, and understand the logic behind every transaction.
本手册为KS3 WJEC会计课程中遇到的关键公式和定理提供速查参考。掌握这些工具将帮助你编制财务报表、分析企业业绩并理解每笔交易背后的逻辑。
1. The Accounting Equation | 会计等式
In double-entry accounting, every transaction is recorded using the fundamental equation: Assets = Liabilities + Equity. Assets are resources owned by the business, liabilities are obligations, and equity is the owner's stake.
在复式记账中，每笔交易都依据基本等式记录：资产 = 负债 + 所有者权益。资产是企业拥有的资源，负债是义务，所有者权益是所有者的投入。
This equation can be rearranged: Equity = Assets – Liabilities, which highlights that equity increases when assets grow faster than liabilities.
该等式可变形为：所有者权益 = 资产 – 负债，这强调当资产的增长快于负债时，所有者权益增加。
The dual effect rule means that each transaction must have at least one debit and one credit entry, keeping the equation in balance.
双重影响规则意味着每笔交易必须至少有一个借方和贷方分录，以保持等式平衡。
2. Calculating Profit | 利润计算
Profit measures the financial gain from business operations. The basic formula is Profit = Revenue – Expenses.
利润衡量经营活动带来的财务收益。基本公式为 利润 = 收入 – 费用。
Gross profit is calculated as Gross Profit = Sales Revenue – Cost of Goods Sold (COGS). COGS includes direct costs such as raw materials and labour used in production.
毛利计算为 毛利 = 销售收入 – 销售成本。销售成本包括直接成本，如原材料和生产所用的人工。
Net profit is found after deducting all other operating expenses: Net Profit = Gross Profit – Operating Expenses. Operating expenses include rent, utilities, and salaries.
净利润是在扣除所有其他经营费用后得出：净利润 = 毛利 – 经营费用。经营费用包括租金、水电费和工资。
3. Structure of an Income Statement | 利润表结构
The income statement (profit and loss account) shows financial performance over a period. Its structure is: Sales Revenue, less Cost of Sales giving Gross Profit, then less other expenses to arrive at Net Profit.
利润表（损益表）显示一段时间内的财务业绩。其结构为：销售收入减销售成本得出毛利，再减其他费用得出净利润。
In detailed format:
- Sales Revenue
- Less: Cost of Sales
- Equals: Gross Profit
- Less: Operating Expenses
- Equals: Net Profit
详细格式如下：
- 销售收入
- 减：销售成本
- 等于：毛利
- 减：经营费用
- 等于：净利润
4. Statement of Financial Position | 财务状况表
The statement of financial position (balance sheet) shows the business's assets, liabilities, and equity at a specific date. The accounting equation always holds.
财务状况表（资产负债表）显示企业在特定日期的资产、负债和所有者权益。会计等式始终成立。
The typical layout is:
- Non-current Assets (e.g., buildings, machinery)
- Plus Current Assets (e.g., cash, inventory, receivables)
- Equals Total Assets
- Equity (capital + retained profit)
- Plus Non-current Liabilities (e.g., long-term loans)
- Plus Current Liabilities (e.g., trade payables, overdraft)
- Total Equity and Liabilities must equal Total Assets.
典型的分类为：
- 非流动资产（如房产、机器）
- 加：流动资产（如现金、存货、应收款）
- 等于：总资产
- 所有者权益（资本 + 留存利润）
- 加：非流动负债（如长期贷款）
- 加：流动负债（如应付账款、透支）
- 总权益与总负债之和必须等于总资产。
5. Depreciation – Straight-line Method | 直线法折旧
Depreciation spreads the cost of a non-current asset over its useful life. The straight-line method uses: Annual Depreciation = (Cost – Residual Value) ÷ Useful Life.
折旧将非流动资产的成本在其使用寿命内分摊。直线法采用：年折旧额 = (成本 – 残值) ÷ 使用寿命。
For example, an asset costing £10,000 with a residual value of £1,000 and a useful life of 5 years would depreciate at (£10,000 - £1,000) ÷ 5 = £1,800 per year.
例如，一项资产成本为10,000英镑，残值为1,000英镑，使用寿命为5年，则年折旧为(10,000 - 1,000) ÷ 5 = 1,800英镑。
6. Gross and Net Profit Margins | 毛利率与净利率
Gross Profit Margin measures how efficiently a business turns sales into gross profit: (Gross Profit ÷ Revenue) × 100%.
毛利率衡量企业将销售转化为毛利的效率：(毛利 ÷ 销售收入) × 100%。
Net Profit Margin reflects overall cost control: (Net Profit ÷ Revenue) × 100%. A higher margin indicates better profitability.
净利率反映总体成本控制：(净利润 ÷ 销售收入) × 100%。比率越高，盈利能力越强。
7. Liquidity Ratios | 流动性比率
Liquidity ratios assess the ability to meet short-term obligations. Current Ratio = Current Assets ÷ Current Liabilities. A ratio above 1 indicates good short-term health.
流动性比率评估偿还短期债务的能力。流动比率 = 流动资产 ÷ 流动负债。比率高于1表示短期偿债能力良好。
The Acid Test (Quick) Ratio excludes inventory: (Current Assets – Inventory) ÷ Current Liabilities. It gives a stricter measure of immediate liquidity.
速动比率剔除存货：(流动资产 – 存货) ÷ 流动负债。它提供了更严格即时流动性的衡量。
8. Inventory Turnover | 存货周转率
Inventory turnover shows how quickly stock is sold. Inventory Turnover = Cost of Goods Sold ÷ Average Inventory.
存货周转率显示存货的出售速度。存货周转率 = 销售成本 ÷ 平均存货。
Average inventory is (Opening Inventory + Closing Inventory) ÷ 2. A high turnover suggests efficient sales, while a low turnover may indicate overstocking.
平均存货为 (期初存货 + 期末存货) ÷ 2。高周转率表明销售效率高，低周转率则可能表示存货积压。
9. Trial Balance | 试算平衡表
The trial balance lists all ledger accounts and their balances to check that total debits equal total credits. If Total Debits = Total Credits, the books are arithmetically correct.
试算平衡表列出所有分类账账户及其余额，以检查借方总额是否等于贷方总额。如果 借方总额 = 贷方总额，则账目在算术上是正确的。
Differences point to errors such as omission or incorrect posting. The trial balance itself does not guarantee that all transactions have been recorded correctly; it only checks arithmetic equality.
差异表明存在错误，如遗漏或过账错误。试算平衡表本身并不能保证所有交易记录均正确，它只检验算术平衡。
10. Budget Variances | 预算差异
A budget variance is the difference between actual and budgeted figures. Variance = Actual – Budget.
预算差异是实际与预算数字之间的差额。差异 = 实际值 – 预算值。
For revenue, a positive variance is favourable (actual > budget). For costs, a negative variance is favourable (actual < budget). Checking variances helps managers control finances.
对于收入，正差异为有利（实际 > 预算）。对于成本，负差异为有利（实际 < 预算）。分析差异有助于管理者控制财务。
11. Break-even Analysis | 盈亏平衡分析
The break-even point is where total revenue equals total costs, resulting in zero profit. Break-even Point (units) = Fixed Costs ÷ (Selling Price per unit – Variable Cost per unit).
盈亏平衡点是指总收入等于总成本、利润为零的销量。盈亏平衡点（单位） = 固定成本 ÷ (单位售价 – 单位变动成本)。
Contribution per unit = Selling Price – t. This formula helps businesses plan production levels to avoid losses and target profit.
单位边际贡献 = 售价 – 变动成本。此公式帮助企业规划生产水平以避免亏损并锁定目标利润。
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