📚 Cambridge IGCSE Accounting: Formula & Theorem Quick Reference | IGCSE剑桥会计：公式定理速查手册
This handbook brings together every key formula and accounting theorem you need for the Cambridge IGCSE Accounting (0452) examination. It is arranged by topic, with English and Chinese explanations side by side, so you can revise quickly before your final exams.
本手册汇集了剑桥 IGCSE 会计（0452）考试所需的全部核心公式与会计定理。内容按主题编排，英文与中文对照呈现，便于你在考前快速复习。
1. The Accounting Equation | 会计等式
The accounting equation is the foundation of double-entry bookkeeping. Every transaction affects at least two accounts while keeping the equation in balance.
会计等式是复式记账的基石。每一笔交易至少影响两个账户，同时保持等式平衡。
- Basic equation: Assets equal Capital plus Liabilities.
- 基本等式：资产等于资本加负债。
- Business entity concept: The business is treated as separate from its owner for accounting purposes.
- 企业主体概念：在会计上，企业被视为独立于所有者的经济主体。
Assets = Capital + Liabilities
资产 = 资本 + 负债
2. Income Statement Calculations | 损益计算
The income statement measures profit over a period. You must be fluent in rearranging each calculation, as exam questions often test all of them together.
损益表衡量一段时期内的利润。你必须熟练掌握每一项计算并能相互推导，考试题往往将它们合并考查。
- Net sales: Sales minus sales returns.
- 净销售额：销售额减去销售退回。
- Cost of sales: Opening inventory plus net purchases minus closing inventory.
- 销售成本：期初存货加净购入减去期末存货。
- Net purchases: Purchases minus purchase returns plus carriage inwards.
- 净购入：采购减去购货退回，再加上进货运费。
Cost of Sales = Opening Inventory + Net Purchases − Closing Inventory
销售成本 = 期初存货 + 净购入 − 期末存货
Gross profit is Net Sales minus Cost of Sales. Net profit is Gross Profit plus other income minus all expenses.
毛利等于净销售额减去销售成本。净利润等于毛利加其他收入，再减去所有费用。
3. Financial Statements | 财务报表
A balance sheet lists assets, liabilities and capital at a specific date. It must always balance, which means the accounting equation is satisfied.
资产负债表在特定日期列示资产、负债与资本。它必须始终平衡，即满足会计等式。
- Closing capital formula: Opening capital plus capital introduced plus net profit minus drawings.
- 期末资本公式：期初资本加追加资本加净利润，再减去提款。
Closing Capital = Opening Capital + Capital Introduced + Net Profit − Drawings
期末资本 = 期初资本 + 追加资本 + 净利润 − 提款
Assets are classified as non-current or current, while liabilities are current or non-current. Current assets are expected to be used within one year; current liabilities are payable within one year.
资产分为非流动资产和流动资产；负债分为流动负债和非流动负债。流动资产预计在一年内被耗用，流动负债在一年内到期偿还。
4. Depreciation | 折旧
Depreciation spreads the cost of a non-current asset over its useful life. Two methods are required in IGCSE: the straight-line method and the reducing balance method.
折旧将非流动资产成本分摊到其使用寿命内。IGCSE 要求掌握两种方法：直线法与余额递减法。
- Straight-line method: Depreciation equals (Cost minus Residual Value) divided by Useful Life.
- 直线法：折旧等于（成本减去残值）除以预计使用年限。
- Reducing balance method: Depreciation equals Net Book Value at the start of the year multiplied by the depreciation rate.
- 余额递减法：折旧等于年初账面净值乘以折旧率。
Straight-line: Depreciation = (Cost − Residual Value) ÷ Useful Life
直线法：年折旧额 =（成本 − 残值）÷ 预计使用年限
Reducing balance: Depreciation = Net Book Value × Rate
余额递减法：年折旧额 = 账面净值 × 折旧率
5. Bad Debts and Provisions | 坏账与准备
A bad debt is a receivable which is now definitely irrecoverable and is written off as an expense. A provision for doubtful debts is an estimate of receivables which may not be collected in the future.
坏账指已确定无法收回的应收款项，应作为费用冲销。坏账准备是对未来可能无法收回的应收账款所作的估计。
- Provision calculation: Provision equals Trade Receivables multiplied by the provision percentage.
- 坏账准备计算：坏账准备等于应收账款乘以准备计提比例。
- Increase in provision: Charged as an expense in the income statement.
- 准备增加：在损益表中列为费用。
- Decrease in provision: Added to profit as income.
- 准备减少：作为收入计入利润。
Provision for Doubtful Debts = Trade Receivables × Percent
坏账准备 = 应收账款 × 计提百分比
When preparing a balance sheet, the provision is deducted from trade receivables to show their estimated realisable value.
编制资产负债表时，坏账准备从应收账款中扣除，以反映其估计可变现价值。
6. Profitability Ratios | 盈利能力比率
Profitability ratios express profit in relation to sales or capital invested, allowing comparison between years and between businesses.
盈利能力比率将利润与销售额或投入资本相联系，便于进行年度间及企业间的比较。
- Gross profit margin: Gross Profit divided by Net Sales, then multiplied by 100.
- 毛利率：毛利除以净销售额，再乘以 100。
- Net profit margin: Net Profit divided by Net Sales, then multiplied by 100.
- 净利润率：净利润除以净销售额，再乘以 100。
- Return on Capital Employed: Net Profit divided by Capital Employed, then multiplied by 100.
- 资本回报率：净利润除以使用资本，再乘以 100。
Gross Profit Margin = Gross Profit ÷ Net Sales × 100%
净利润率 = 净利润 ÷ 净销售额 × 100%
ROCE = Net Profit ÷ Capital Employed × 100%
7. Liquidity Ratios | 流动性比率
Liquidity ratios test the ability of a business to meet its short-term debts as they fall due.
流动性比率检验企业在短期债务到期时的偿付能力。
- Current ratio: Current Assets divided by Current Liabilities. A result around 1.5 to 2 is generally considered reasonable.
- 流动比率：流动资产除以流动负债。结果约为 1.5 至 2 通常被认为是合理的。
- Acid test (quick) ratio: Inventory is excluded from current assets because it may take time to sell.
- 速动比率（酸性测试）：存货从流动资产中剔除，因为存货可能需要较长时间才能出售。
Current Ratio = Current Assets ÷ Current Liabilities
流动比率 = 流动资产 ÷ 流动负债
Acid Test Ratio = (Current Assets − Inventory) ÷ Current Liabilities
速动比率 =（流动资产 − 存货）÷ 流动负债
8. Working Capital and Efficiency Ratios | 营运资本与效率比率
Working capital is the excess of current assets over current liabilities. Efficiency ratios measure how quickly assets move through the operating cycle.
营运资本是流动资产超过流动负债的部分。效率比率衡量资产在经营周期中流转的速度。
- Working capital: Current Assets minus Current Liabilities.
- 营运资本：流动资产减去流动负债。
- Inventory turnover: Cost of Sales divided by Average Inventory, or Average Inventory divided by Cost of Sales multiplied by 365 days.
- 存货周转：销售成本除以平均存货；或平均存货除以销售成本再乘以 365 天。
- Trade receivables collection period: Trade Receivables divided by Net Sales, multiplied by 365 days.
- 应收账款回收期：应收账款除以净销售额，再乘以 365 天。
- Trade payables payment period: Trade Payables divided by Net Purchases, multiplied by 365 days.
- 应付账款付款期：应付账款除以净购入，再乘以 365 天。
Working Capital = Current Assets − Current Liabilities
Inventory Turnover (days) = Average Inventory ÷ Cost of Sales × 365
9. Inventory Valuation | 存货计价
Inventory must be valued consistently to calculate cost of sales and gross profit accurately. The two methods examined in IGCSE are FIFO and AVCO.
存货必须采用一致的计价方法，才能准确计算销售成本和毛利。IGCSE 考查的两种方法是先进先出法（FIFO）与加权平均成本法（AVCO）。
- FIFO assumption: Goods purchased first are assumed to be sold first, so closing inventory is valued at the latest purchase prices.
- 先进先出法假设：假定先购入的货物先售出，期末存货按最近购入价格计价。
- AVCO: Weighted average cost per unit equals Total Cost of Goods Available for Sale divided by Total Units Available.
- 加权平均法：单位平均成本等于可供销售商品总成本除以可供销售总数量。
Weighted Average Cost per Unit = Total Cost ÷ Total Units
单位加权平均成本 = 总成本 ÷ 总数量
In times of rising prices, FIFO gives a higher profit and a higher closing inventory value than AVCO; AVCO gives a more stable cost of sales.
在价格上涨时期，FIFO 会产生更高的利润和期末存货价值；AVCO 提供更稳定的销售成本。
10. Bank Reconciliation | 银行余额调节
Bank reconciliation compares the cash book balance with the bank statement balance, explaining any differences from timing or omissions.
银行余额调节将现金账簿余额与银行对账单余额进行比较，解释由时间差异或漏记造成的各项差异。
- Unpresented cheques: Cheques issued but not yet presented to the bank — subtract from the bank statement balance.
- 未兑付支票：已签发但尚未向银行提示付款的支票 — 从银行对账单余额中减去。
- Bank lodgements: Money deposited but not yet recorded by the bank — add to the bank statement balance.
- 在途存款：已存入但银行尚未入账的款项 — 加回银行对账单余额。
- Bank charges and interest: Recorded by the bank but missing from the cash book — adjust the cash book.
- 银行手续费与利息：银行已记录但现金账簿未登记 — 调整现金账簿。
Adjusted Bank Statement Balance = Bank Balance + Lodgements − Unpresented Cheques
调整后银行余额 = 对账单余额 + 在途存款 − 未兑付支票
11. Control Accounts | 控制账户
Control accounts summarise the entries recorded in the sales ledger and purchases ledger. They are used to locate errors and verify that ledgers balance.
控制账户汇总销售分类账与采购分类账中记录的内容，用于查找错误并验证分类账是否平衡。
- Sales ledger control account: Closing receivables equal Opening Receivables plus Credit Sales minus Cash Received from customers, Sales Returns, Discounts Allowed and Bad Debts written off.
- 销售分类账控制账户：期末应收账款等于期初应收账款加赊销，减去收现、销货退回、给予的折扣及已冲销坏账。
- Purchases ledger control account: Closing payables equal Opening Payables plus Credit Purchases minus Cash Paid to suppliers, Purchase Returns and Discounts Received.
- 采购分类账控制账户：期末应付账款等于期初应付账款加赊购，减去付现、购货退回及取得的折扣。
ening Receivables + Credit Sales − Cash Received − Returns − Discounts Allowed − Bad Debts
期末应收款 = 期初应收款 + 赊销 − 收现 − 销退 − 折扣 − 坏账
12. Incomplete Records | 不完整记录
When a business does not keep full double-entry records, profit can be found by comparing the owner's capital at the start and end of the year.
当企业没有完整复式账簿时，可通过比较所有者年初与年末资本来计算利润。
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