📚 Year 8 AQA Accounting: Formula & Theorem Quick Reference Handbook | Year 8 AQA 会计公式定理速查手册
Welcome to your Year 8 AQA Accounting quick reference handbook. This guide brings together all the vital formulas and accounting theorems you will encounter this year. Use it to reinforce your revision, check your understanding, and build confidence before tests.
欢迎使用 Year 8 AQA 会计公式定理速查手册。本指南汇集了你今年将学到的所有关键公式与会计定理。用它来巩固复习、检验理解，并在考前增强信心。
1. The Accounting Equation | 会计等式
The accounting equation is the bedrock of all financial accounting. It states that a business's assets are always equal to the combined total of its liabilities and equity.
会计等式是一切财务会计的基石。它表明企业的资产总是等于其负债与所有者权益的合计。
Assets = Liabilities + Equity
Every single transaction will affect this equation, but it must remain in balance at all times. For example, buying equipment with cash simply swaps one asset for another.
每一笔交易都会影响此等式，但它必须始终保持平衡。例如，用现金购买设备仅仅是将一项资产转换为另一项资产。
Equity represents the owner's stake in the business. It increases when the business earns profit and decreases when the owner makes drawings.
所有者权益代表业主在企业中的剩余权益。当企业盈利时权益增加，当业主提款时权益减少。
2. The Expanded Accounting Equation | 扩展会计等式
The expanded equation shows how income, expenses, and drawings influence the owner's equity within the basic accounting equation.
扩展等式揭示了收入、费用和提款如何在基本会计等式中影响所有者权益。
Assets = Liabilities + Capital + Revenues - Expenses - Drawings
Revenues (such as sales) increase equity because they generate profit. Expenses (like rent or wages) decrease equity. Drawings are money or assets taken by the owner for personal use and also reduce equity.
收入（如销售收入）会增加权益，因为它带来利润。费用（如租金或工资）会减少权益。提款是业主取走自用的现金或资产，同样会减少权益。
Understanding this expansion helps you see exactly why every income account has a natural credit balance and every expense account has a natural debit balance.
理解这一扩展有助于看清为何每个收入账户天然为贷方余额，每个费用账户天然为借方余额。
3. Double-Entry Principle | 复式记账原理
The double-entry principle is the method that keeps the accounting equation permanently in balance. For every debit entry recorded, there must be a corresponding credit entry of equal value.
复式记账原理是确保会计等式始终平衡的方法。每一笔借方记录都必须有同等金额的贷方记录与之对应。
This does not mean only two accounts are affected. A single transaction can involve three or more accounts, but the total debits will always equal the total credits.
这并不意味着只涉及两个账户。一笔交易可以涉及三个或更多账户，但借方总额永远等于贷方总额。
The rule can be memorised as: increase an asset with a debit, increase a liability or equity with a credit. Revenues increase with credits, expenses increase with debits.
记忆方法是：资产增加记借方，负债或权益增加记贷方。收入增加记贷方，费用增加记借方。
4. Trial Balance Theorem | 试算平衡定理
The trial balance is a list of all ledger accounts and their balances at a given date. The underlying theorem is that if double entries are correctly made, the sum of debit balances must equal the sum of credit balances.
试算平衡表是某一日期所有分类账账户及其余额的列表。其背后的定理是：如果复式记账正确，所有借方余额合计必须等于所有贷方余额合计。
Total Debit Balances = Total Credit Balances
If the totals disagree, an arithmetic or posting error has occurred. However, a balanced trial balance does not guarantee there are no errors; transactions could still be posted to wrong accounts.
如果双方总额不等，则发生了计算或过账错误。然而，试算平衡并不保证没有错误；交易仍可能被记入错误的账户。
The trial balance is used as the starting point for preparing the income statement and the statement of financial position.
试算平衡表是编制利润表和财务状况表的起点。
5. Cost of Sales | 销售成本
Cost of sales (also called cost of goods sold) represents the direct cost of the inventory that was sold during a period. It is not simply the amount of purchases made.
销售成本（也称已售商品成本）是指当期已售出存货的直接成本，并不仅仅是采购金额。
Cost of Sales = Opening Inventory + Purchases - Closing Inventory
Opening inventory is the unsold goods at the start of the period. Purchases are extra goods bought. Closing inventory is the unsold goods remaining at the end. The difference is what has been sold.
期初存货是期初未售出的商品。采购是额外购入的商品。期末存货是期末剩余未售出的商品。两者之差即为已售出的部分。
Accurate calculation of cost of sales is essential because it directly affects gross profit. Overstating closing inventory will understate cost of sales and overstate profit.
准确计算销售成本至关重要，因为它直接影响毛利润。高估期末存货会低估销售成本并高估利润。
6. Gross Profit | 毛利润
Gross profit measures how efficiently a business turns sales into profit before deducting other operating expenses. It shows the mark-up on the goods sold.
毛利润衡量企业在扣除其他运营费用之前将销售转化为利润的效率。它体现所售商品的加成幅度。
Gross Profit = Revenue - Cost of Sales
Revenue (or sales turnover) is the income earned from selling goods or services. A positive gross profit means the selling price exceeds the direct cost of the products.
收入（或销售营业额）是销售商品或服务所赚取的收入。正的毛利润意味着售价超过了产品的直接成本。
If cost of sales is larger than revenue, the result is a gross loss. This would suggest serious pricing or purchasing problems.
如果销售成本大于收入，结果就是毛亏损。这往往预示着严重的定价或采购问题。
7. Net Profit | 净利润
Net profit is the final profit after all other operating expenses (e.g. rent, salaries, utilities) have been deducted from gross profit. It represents the true 'bottom line'.
净利润是从毛利润中扣除所有其他运营费用（如租金、工资、水电费）之后的最终利润。它代表真正的“底线”。
Net Profit = Gross Profit - Total Operating Expenses + Other Income
Total operating expenses include costs not directly linked to buying or making the goods, such as insurance, advertising, and depreciation. Other income, like interest received, is added.
总运营费用包括与采购或生产商品不直接相关的成本，如保险、广告和折旧。其他收入（如已收利息）则需要加回。
A business can have a high gross profit yet a low net profit if operating expenses are poorly controlled. Investors watch both figures closely.
如果运营费用控制不力，企业可能毛利润很高但净利润却很低。投资者会密切关注这两个数据。
8. Profitability Ratios | 盈利能力比率
Profitability ratios express profit as a percentage of revenue, making it easy to compare performance between periods or with other businesses.
盈利能力比率将利润表示为收入的一个百分比，便于在不同时期或与其他企业之间进行业绩比较。
Gross Profit Margin = (Gross Profit ÷ Revenue) × 100%
Net Profit Margin = (Net Profit ÷ Revenue) × 100%
A high gross profit margin indicates that a business is good at managing its direct costs. A high net profit margin shows strong overall expense control.
较高的毛利率表明企业善于管理其直接成本。较高的净利率则显示出良好的整体费用控制能力。
For example, a gross margin of 45% means 45p of every £1 of sales is gross profit. If net margin is 12%, only 12p remains as net profit after all expenses.
例如，毛利率45%意味着每1英镑销售额中有45便士是毛利润。如果净利率为12%，则扣除所有费用后仅剩12便士的净利润。
9. Liquidity Ratios | 流动性比率
Liquidity ratios assess a business's ability to pay its short-term debts as they fall due. The two key ratios are the current ratio and the quick (acid test) ratio.
流动性比率评估企业偿还到期短期债务的能力。两个关键比率是流动比率和速动（酸性测试）比率。
Current Ratio = Current Assets ÷ Current Liabilities
Quick Ratio = (Current Assets - Inventory) ÷ Current Liabilities
Current assets include cash, accounts receivable, and inventory. Current liabilities include overdrafts and payables due within one year.
流动资产包括现金、应收账款和存货。流动负债包括透支和一年内到期的应付款项。
The current ratio shows the overall cushion of short-term resources. The quick ratio is stricter because it removes inventory, which is not always easy to turn into cash quickly.
流动比率展示短期资源的整体保障程度。速动比率更为严格，因为它剔除了并不总能快速变现的存货。
A healthy current ratio is often around 1.5 to 2, while a quick ratio of 1 is generally seen as safe. Very high ratios might suggest idle cash.
健康的流动比率通常在1.5至2附近，速动比率为1通常被视为安全。比率过高可能暗示资金闲置。
10. Straight-Line Depreciation | 直线折旧法
Depreciation spreads the cost of a non-current asset over its useful life. The straight-line method charges an equal amount of depreciation expense each year.
折旧将非流动资产的成本在其使用寿命内分摊。直线折旧法每年计提等额的折旧费用。
Annual Depreciation = (Cost - Residual Value) ÷ Useful Life
Cost is the purchase price of the asset. Residual value is the estimated scrap value at the end of its life. Useful life is the number of years the asset will be productive.
成本是资产的购买价格。残值是资产使用寿命结束时的估计报废价值。使用寿命是资产可使用的年数。
This formula is used to calculate the depreciation charge in the income statement and to find the carrying amount (net book value) in the statement of financial position.
此公式用于计算利润表中的折旧费用，以及确定财务状况表中资产的账面净值（净账面价值）。
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