📚 Year 7 WJEC Accounting: Formula & Theorem Quick Reference Handbook | 七年级WJEC会计：公式定理速查手册
This quick reference handbook brings together the essential formulas, principles and theorems you need for Year 7 WJEC Accounting. Every concept is broken down into simple English–Chinese paired explanations so you can build a rock‑solid foundation in accounting literacy. Whether you are balancing books or preparing financial statements, these formulas are your daily toolkit.
这本速查手册汇集了七年级 WJEC 会计所需的核心公式、原理和定理。每个概念都用英中对照的简单解释拆解，帮助你在会计素养上打下坚实基础。无论你是在记账还是编制财务报表，这些公式都是你日常的得力工具。
1. The Basic Accounting Equation | 基本会计等式
The accounting equation is the backbone of all financial records. It states that everything a business owns (assets) is financed either by borrowing (liabilities) or by the owner’s own funds (equity). No transaction can break this balance.
会计等式是所有财务记录的脊梁。它表明企业拥有的一切（资产）要么是通过借款（负债）融资，要么是通过所有者自有资金（所有者权益）融资。任何交易都不能打破这个平衡。
Assets = Liabilities + Owner's Equity
资产 = 负债 + 所有者权益
If a business buys a vehicle for £5,000 in cash, one asset (cash) decreases and another asset (vehicle) increases – the equation stays in balance.
如果一家企业用 5,000 英镑现金购买一辆车，一项资产（现金）减少，另一项资产（车辆）增加——等式仍然保持平衡。
If the owner injects £2,000 into the business bank account, assets (bank) increase by £2,000 and owner’s equity increases by £2,000 – the two sides rise equally.
如果所有者向企业银行账户注入 2,000 英镑，资产（银行）增加 2,000 英镑，所有者权益增加 2,000 英镑——两边等额增加。
2. The Extended Accounting Equation | 扩展会计等式
When a business starts earning revenue and incurring expenses, the simple equation grows a little. Revenue adds to equity, while expenses and drawings take away from it. This extended form shows the link between the income statement and the balance sheet.
当企业开始赚取收入并发生费用时，简单的等式会扩展一些。收入会增加权益，而费用和提用会减少权益。这个扩展形式展示了利润表与资产负债表之间的联系。
Assets = Liabilities + Owner's Equity + (Revenue - Expenses) - Drawings
资产 = 负债 + 所有者权益 + (收入 - 费用) - 提用
Revenue minus expenses is called profit (or loss). Profit adds to the owner’s claim on the business.
收入减去费用称为利润（或亏损）。利润会增加所有者在企业中的权益。
Drawings are amounts the owner takes out for personal use; they reduce equity, not expenses.
提用是所有者取出来用于个人用途的款项；他们会减少权益，而不是费用。
3. The Golden Rule of Double‑Entry Bookkeeping | 复式记账的黄金法则
For every financial transaction, there are at least two entries – one debit and one credit. The total value of debits must always equal the total value of credits. This rule keeps the accounting equation in balance and is the heart of double‑entry bookkeeping.
对于每一笔财务交易，至少涉及两个条目——一个借方和一个贷方。借方总额必须始终等于贷方总额。这条规则使会计等式保持平衡，是复式记账的核心。
Total Debits = Total Credits (for every transaction and for the entire ledger)
借方总额 = 贷方总额（对每一笔交易以及整个总账）
Increase an asset → debit the asset account. Decrease an asset → credit the asset account.
增加资产 → 借记资产账户。减少资产 → 贷记资产账户。
se a liability or equity → credit that account. Decrease a liability or equity → debit it.
增加负债或权益 → 贷记该账户。减少负债或权益 → 借记该账户。
Expenses are debited (they reduce equity), while revenues are credited (they increase equity).
费用借记（因为它们减少权益），而收入贷记（因为它们增加权益）。
Example: Sold goods for £300 cash. Debit Bank £300 (asset up), Credit Sales Revenue £300 (revenue up).
示例：以 300 英镑现金出售商品。借记银行账户 300 英镑（资产增加），贷记销售收入 300 英镑（收入增加）。
4. Trial Balance Rule | 试算平衡规则
A trial balance is a list of all ledger account balances at a particular date. Its purpose is to check the arithmetic accuracy of the double‑entry system. If total debits equal total credits, the trial balance is said to ‘balance’.
试算平衡表是某一特定日期所有总账账户余额的列表。其目的是检查复式记账系统的算术准确性。如果借方总额等于贷方总额，试算平衡表就是“平衡”的。
Sum of Debit Balances = Sum of Credit Balances (Trial Balance condition)
借方余额合计 = 贷方余额合计（试算平衡条件）
Even when the trial balance balances, errors of omission, commission, principle or original entry could still exist – so a balanced trial balance does not prove total accuracy.
即使试算平衡表平衡，漏账、串户、原则错误或原入账错误仍可能存在——所以平衡的试算平衡表并不能证明完全准确。
If the two sides are unequal, we must re‑check all postings and calculations.
如果两边不相等，我们必须重新检查所有过账和计算。
5. Income Statement (Profit & Loss) Formula | 利润表公式
The income statement calculates whether the business has made a profit or loss over a period of time. It starts with revenue and deducts all the costs incurred to generate that revenue. The final figure is either net profit or net loss.
利润表计算企业在一段时间内是盈利还是亏损。它以收入为起点，扣除为产生该收入而发生的所有成本。最终数字就是净利润或净亏损。
Net Profit (or Loss) = Total Revenue - Total Expenses
净利润（或净亏损）= 总收入 - 总费用
Total revenue includes sales, fees, interest received and any other income earned during the period.
总收入包括当期赚取的销售收入、服务费、收到的利息和其他任何收入。
Total expenses include cost of goods sold, rent, wages, utilities, depreciation and all other operating costs.
总费用包括销售成本、租金、工资、水电费、折旧以及所有其他运营成本。
6. Cost of Goods Sold (COGS) Formula | 销售成本公式
COGS tells us the direct cost of the goods that were actually sold during the period. It adjusts the purchases for opening and closing inventory, so we only charge the cost of what was sold, not what is still held.
销售成本告诉我们当期实际售出的商品的直接成本。它根据期初存货和期末存货调整采购额，使我们只核算已售出商品的成本，而不是仍然持有的商品。
COGS = Opening Inventory + Purchases - Closing Inventory
销售成本 = 期初存货 + 采购额 - 期末存货
If a business starts with £1,000 inventory, buys £5,000 more and has £800 left at the end, COGS = 1,000 + 5,000 - 800 = £5,200.
如果一家企业期初存货 1,000 英镑，又购买 5,000 英镑，期末剩下 800 英镑，那么销售成本 = 1,000 + 5,000 - 800 = 5,200 英镑。
Never include inventory still on hand as an expense; it is an asset in the balance sheet.
绝不能把尚持有的存货计为费用；它是资产负债表中的一项资产。
7. Gross Profit and Net Profit Formulas | 毛利润与净利润公式
Gross profit shows the profit made purely from buying and selling, before any running expenses. Net profit is what remains after all other expenses are deducted. Both are key measures of a business’s performance.
毛利润表示纯粹由买卖活动赚取的利润，不含任何运营费用。净利润是扣除了所有其他费用后剩下的部分。两者都是衡量企业业绩的关键指标。
Gross Profit = Sales Revenue - Cost of Goods Sold
毛利润 = 销售收入 - 销售成本
Net Profit = Gross Profit - All Other Expenses
净利润 = 毛利润 - 所有其他费用
If sales are £10,000 and COGS is £6,000, gross profit = £4,000. If other expenses (rent, salaries, etc.) total £2,500, net profit = £1,500.
如果销售收入为 10,000 英镑，销售成本为 6,000 英镑，毛利润 = 4,000 英镑。如果其他费用（租金、工资等）合计 2,500 英镑，净利润 = 1,500 英镑。
Net profit can be positive (profit) or negative (loss), while gross profit is usually positive; negative gross profit would mean selling at a loss.
净利润可以是正数（盈利）或负数（亏损），而毛利润通常为正；负的毛利润意味着以亏损价出售。
8. Balance Sheet Equation | 资产负债表等式
The balance sheet is a snapshot of the business’s financial position on one day. It mirrors the basic accounting equation, only now equity includes retained profit from the income statement and is reduced by drawings.
资产负债表是企业在某一日财务状况的快照。它反映了基本会计等式，只不过现在权益包含了来自利润表的留存利润，并因提用而减少。
Assets = Liabilities + (Capital + Net Profit - Drawings)
资产 = 负债 + (资本 + 净利润 - 提用)
Fixed assets (e.g. buildings, machinery) and current assets (e.g. inventory, bank) sit on the left; liabilities (current and non‑current) and equity sit on the right.
固定资产（如建筑物、机器）和流动资产（如存货、银行存款）列在左边；负债（流动和非流动）和所有者权益列在右边。
Equity is often called ‘capital’ in sole trader accounts and is the residual claim against the assets after all debts are paid.
在个体经营者账目中，权益常被称为“资本”，是清偿所有债务后对资产的剩余索取权。
9. Working Capital Formula | 营运资本公式
Working capital measures whether a business has enough short‑term resources to meet its short‑term debts. A positive figure indicates liquidity; a negative figure signals potential cash‑flow problems.
营运资本衡量企业是否有足够的短期资源来偿还短期债务。正数表示流动性充足；负数则预示着潜在的现金流问题。
Working Capital = Current Assets - Current Liabilities
营运资本 = 流动资产 - 流动负债
Current assets: cash, bank, receivables, inventory. Current liabilities: payables, short‑term loans, overdrafts.
流动资产：现金、银行存款、应收账款、存货。流动负债：应付账款、短期贷款、透支。
If current assets are £8,000 and current liabilities are £3,500, working capital = £4,500 – a healthy cushion.
如果流动资产为 8,000 英镑，流动负债为 3,500 英镑，营运资本 = 4,500 英镑——一个健康的缓冲。
10. Simple Ratios for Year 7 | 七年级简单比率
Ratios help us compare figures and spot trends. Even at Year 7, three straightforward ratios give instant insight: gross profit margin, net profit margin and current ratio.
比率帮助我们比较数字并发现趋势。即使在七年级，三个简单的比率也能立刻提供洞见：毛利率、净利率和流动比率。
Gross Profit Margin = (Gross Profit ÷ Sales Revenue) × 100%
毛利率 = (毛利润 ÷ 销售收入) × 100%
Net Profit Margin = (Net Profit ÷ Sales Revenue) × 100%
净利率 = (净利润 ÷ 销售收入) × 100%
Current Ratio = Current Assets ÷ Current Liabilities
流动比率 = 流动资产 ÷ 流动负债
A gross profit margin of 40% means that for every £1 of sales, 40p is gross profit before overheads.
毛利率为 40%，意味着每 1 英镑销售收入中，有 40 便士是扣除间接费用前的毛利润。
A current ratio of 2:1 is often considered comfortable; it means current assets are twice current liabilities.
流动比率为 2:1 通常被认为是充裕的；它意味着流动资产是流动负债的两倍。
Never look at a single ratio in isolation – always compare with the business’s own history and with similar firms.
绝不能孤立地看待一个比率——始终要与该企业自身的历史以及同类企业进行比较。
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