📚 Year 8 AQA Accounting: Formula & Theorem Quick Reference Handbook | Year 8 AQA 会计：公式定理速查手册
This handy reference guide is designed for Year 8 students following the AQA Accounting curriculum. It brings together all the essential formulas and key theorems you need to master the foundations of accounting. From the basic accounting equation to profit calculations, trial balances and depreciation, each entry is explained clearly and concisely. Use this handbook to support your revision, complete classwork and build confidence before assessments.
这本便捷的速查手册专为学习 AQA 会计课程的 Year 8 学生编写。它汇集了你掌握会计基础所需的所有基本公式和关键定理。从最基本的会计等式到利润计算、试算平衡表和折旧，每个条目都解释得清晰简洁。使用本手册辅助复习、完成课堂作业并在考试前树立信心。
1. The Accounting Equation | 会计等式
The accounting equation is the foundation of all bookkeeping. It shows that everything a business owns (assets) is financed either by the owner's capital or by borrowing from others (liabilities).
会计等式是所有簿记的基础。它表明企业拥有的一切（资产）要么由所有者资本提供资金，要么通过从他人处借款（负债）而形成。
Assets = Capital + Liabilities
This must always balance. If a business has assets worth £10,000, and liabilities of £4,000, the capital must be £00. The equation can be rearranged to find any missing value, for example Capital = Assets – Liabilities.
该等式必须始终保持平衡。若一家企业拥有价值 10,000 英镑的资产和 4,000 英镑的负债，则资本必定为 6,000 英镑。等式可变形以求出任何未知值，例如 资本 = 资产 – 负债。
Double-entry bookkeeping works directly from this equation. Every transaction affects at least two accounts so that the equation remains in balance. Understanding this relationship is the first step to reading a balance sheet.
复式记账直接基于该等式运作。每笔交易至少影响两个账户，使等式保持平衡。理解这一关系是解读资产负债表的第一步。
2. Assets, Liabilities and Capital | 资产、负债与资本
Assets are resources owned or controlled by a business that are expected to generate future economic benefit. They are divided into non-current (fixed) assets, such as buildings, machinery and vehicles, and current assets, like cash, inventory and trade receivables.
资产是企业拥有或控制的、预期能产生未来经济利益的资源。它们分为非流动（固定）资产，如建筑物、机器和车辆，以及流动资产，如现金、存货和应收账款。
Liabilities are obligations arising from past events that the business must settle in the future. Non-current liabilities (e.g. bank loans payable over several years) and current liabilities (e.g. trade payables, bank overdrafts due within one year) both appear on the balance sheet.
负债是由过去事项产生的、企业必须在未来清偿的义务。非流动负债（例如多年期银行贷款）和流动负债（例如应付账款、一年内到期的银行透支）均列示在资产负债表上。
Capital (or equity) represents the owner's stake in the business. It increases when the business earns a profit or when the owner invests more money, and decreases when there is a loss or when the owner makes drawings.
资本（或权益）代表所有者对企业的投入。当企业盈利或所有者追加投资时，资本会增加；当发生亏损或所有者提款时，资本会减少。
Assets – Liabilities = Capital
3. Double-Entry Bookkeeping Principle | 复式记账原理
Every financial transaction is recorded twice: once as a debit in one account and once as a credit in another. This system ensures the accounting equation always remains balanced and errors can be traced more easily.
每一笔财务交易都被记录两次：一次记入一个账户的借方，另一次记入另一个账户的贷方。这套系统确保会计等式始终保持平衡，并能更轻松地追踪错误。
The fundamental rules for double-entry are:
- Assets increase on the debit side and decrease on the credit side.
- Liabilities and capital increase on the credit side and decrease on the debit side.
- Income is recorded as a credit; expenses as a debit.
复式记账的基本规则是：
- 资产增加记借方，减少记贷方。
- 负债和资本增加记贷方，减少记借方。
- 收入记贷方；费用记借方。
When you sell goods for cash, debit Cash (asset increases) and credit Sales (income increases). When you pay a supplier, debit Trade Payables (liability decreases) and credit Cash (asset decreases). Practising these entries is essential for building ledger accounts.
当你销售商品收到现金时，借记现金（资产增加）并贷记销售收入（收入增加）。当你支付供应商款项时，借记应付账款（负债减少）并贷记现金（资产减少）。练习这些分录对于建立分类账至关重要。
4. The Trial Balance | 试算平衡表
A trial balance is a list of all the general ledger accounts and their balances at a specific date. Its main purpose is to check the arithmetical accuracy of the double-entry records – the total of debit balances should equal the total of credit balances.
试算平衡表是特定日期所有总分类账账户及其余额的列表。其主要目的是检查复式记录在算术上的准确性——借方余额合计应等于贷方余额合计。
Total Debit Balances = Total Credit Balances
If the two totals are not equal, it indicates an error has occurred – perhaps a transaction was only posted to one side, or two debits or two credits were recorded by mistake. However, a balanced trial balance does not guarantee there are no errors at all; some mistakes, like complete omission or compensating errors, may still exist.
如果两个合计数不相等，则表明出现了错误——也许某笔交易只过账到一方，或者错误地记录了两次借方或两次贷方。然而，试算平衡表平衡并不能保证完全没有错误；有些差错，如完全遗漏或抵销性错误，可能仍然存在。
A trial balance is often the starting point for preparing the income statement and the balance sheet. In Year 8, you will learn to extract a trial balance from ledger accounts and to correct simple errors such as transposition errors.
试算平衡表通常是编制利润表和资产负债表的起点。在 Year 8 阶段，你将学习从分类账中提取试算平衡表，并纠正如移位等简单错误。
5. Calculating Profit or Loss | 计算利润或亏损
Profit is the financial gain a business makes when its income exceeds its expenses over a period. If expenses are greater than income, the result is a loss. This is summarised in the income statement (profit and loss account).
利润是企业在某一期间内收入超过费用时所获得的财务收益。如果费用大于收入，结果就是亏损。这汇总在利润表（损益表）中。
Profit (or Loss) = Total Income – Total Expenses
Income includes sales revenue, rent received, interest received and any other earnings. Expenses cover costs such as purchases, wages, rent paid, electricity, insurance and depreciation.
收入包括销售收入、租金收入、利息收入及其他任何收益。费用包含购货成本、工资、租金支出、电费、保险费和折旧等。
It is important to match income and expenses to the correct accounting period using the accruals concept. For example, if rent relating to the current period has not yet been paid, it should still be recorded as an expense.
运用权责发生制概念将收入和费用匹配到正确的会计期间非常重要。例如，若当期租金尚未支付，仍应将其记录为费用。
6. Profit Margin and Mark-up | 利润率与加成率
Profit margin and mark-up both measure the relationship between profit and sales or cost, but they are calculated differently. Mark-up is the percentage added to the cost price to arrive at the selling price. Profit margin is the percentage of the selling price that is gross profit.
利润率和加成率都衡量利润与销售或成本之间的关系，但计算方式不同。加成率是指在成本价格上增加的百分比以得到售价。利润率则是毛利占售价的百分比。
Mark-up (%) = (Gross Profit ÷ Cost of Goods Sold) × 100
Profit Margin (%) = (Gross Profit ÷ Sales Revenue) × 100
For example, if an item costs £40 and is sold for £50, the gross profit is £10. Mark-up = (10 ÷ 40) × 100 = 25%. Profit margin = (10 ÷ 50) × 100 = 20% ful when setting prices or checking whether the business is covering its costs adequately.
例如，若一件商品成本为 40 英镑，售价为 50 英镑，则毛利为 10 英镑。加成率 = (10 ÷ 40) × 100 = 25%。利润率 = (10 ÷ 50) × 100 = 20%。在定价或检查企业是否充分覆盖其成本时，这些计算非常有用。
7. Cost of Goods Sold (COGS) | 销售成本
Cost of Goods Sold represents the direct cost of purchasing or producing the goods that were sold during the accounting period. It is not simply the total of purchases; adjustments must be made for opening and closing inventory.
销售成本代表在会计期间内已售商品的直接采购或生产成本。它不仅仅是购货总额；必须对期初和期末存货进行调整。
COGS = Opening Inventory + Purchases – Closing Inventory
If a business starts with stock worth £2,000, buys more goods for £8,000, and ends the period with stock of £3,000, then COGS = £2,000 + £8,000 – £3,000 = £7,000. This figure is subtracted from sales revenue to find gross profit.
若一家企业期初存货价值 2,000 英镑，购入货物 8,000 英镑，期末存货为 3,000 英镑，则销售成本 = 2,000 + 8,000 – 3,000 = 7,000 英镑。从销售收入中减去该数额即可得出毛利。
Remember that inventory should be valued at the lower of cost and net realisable value. This is the prudence concept and prevents overstating assets and profit.
请记住，存货应按成本与可变现净值孰低计价。这是谨慎性概念，能防止高估资产和利润。
8. Gross Profit and Net Profit | 毛利与净利
Gross profit is the profit a business makes after deducting the direct costs of goods sold from revenue. Net profit is the 'bottom line' remaining after all other operating expenses are deducted from gross profit, plus any other income.
毛利是企业在从收入中扣除已售商品的直接成本后所获得的利润。净利则是在毛利基础上扣除所有其他营业费用并加上任何其他收入后留下的“底线”利润。
Gross Profit = Sales Revenue – Cost of Goods Sold
Net Profit = Gross Profit + Other Income – Operating Expenses
Operating expenses include rent, salaries, advertising, depreciation, and other administrative or selling costs. A business can have a healthy gross profit but still record a net loss if operating expenses are too high, so both measures are important.
营业费用包括租金、工资、广告费、折旧费以及其他管理或销售成本。即使企业拥有可观的毛利，若营业费用过高，仍可能录得净亏损，因此这两个指标都很重要。
9. Current Ratio and Working Capital | 流动比率与营运资金
Working capital measures the short-term financial health of a business. It is the money available to cover day-to-day expenses and is calculated as current assets minus current liabilities.
营运资金衡量企业的短期财务健康状况。它是可用于支付日常开支的资金，计算方式为流动资产减去流动负债。
Working Capital = Current Assets – Current Liabilities
The current ratio is another way to express liquidity. It shows whether a business has enough current assets to pay its current debts as they fall due.
流动比率是衡量流动性的另一种方式。它表明企业是否有足够的流动资产来偿还到期的流动债务。
Current Ratio = Current Assets ÷ Current Liabilities
A ratio of 2:1 is often considered healthy, though the ideal level varies by industry. If the ratio is less than 1:1, the business may struggle to pay bills on time, which could lead to cash flow problems.
通常认为 2:1 的比例较为健康，但理想水平因行业而异。若比率低于 1:1，企业可能难以按时支付账单，进而引发现金流问题。
10. Depreciation (Straight-Line Method) | 折旧（直线法）
Depreciation spreads the cost of a non-current asset over its useful life. The straight-line method charges an equal amount of depreciation each year, making it straightforward to calculate.
折旧将非流动资产的成本在其使用年限内分摊。直线法每年计提等额的折旧费用，计算简单明了。
Annual Depreciation = (Cost – Residual Value) ÷ Useful Life
For instance, a machine costing £5,000 with an estimated residual value of £500 and a useful life of 5 years results in annual depreciation of (£5,000 – £500) ÷ 5 = £ in the income statement and reduces the carrying amount of the asset on the balance sheet.
例如，一台机器成本 5,000 英镑，预计残值 500 英镑，使用年限 5 年，则年折旧额为 (5,000 – 500) ÷ 5 = 900 英镑。折旧记入利润表作为费用，并减少资产负债表中资产的账面金额。
Understanding depreciation helps you see why profit is not the same as cash in the bank – it's a non-cash expense that reflects the using up of an asset's value.
理解折旧能让你明白为何利润与银行存款现金不同——折旧是一项非现金费用，反映资产价值的消耗。
11. Bank Reconciliation | 银行对账
A bank reconciliation statement compares the cash book balance with the bank statement balance and explains any differences. This process identifies errors, missing entries and timing differences such as unpresented cheques or deposits in transit.
银行对账单将现金日记账余额与银行对账单余额进行比对，并解释任何差异。这一过程能识别错误、遗漏的分录以及时间性差异，如未兑现支票或在途存款。
Adjusted Cash Book Balance = Balance per Cash Book +/– Corrections
The adjusted cash book balance should then agree with the bank statement balance after accounting for items not yet recorded by the bank. The formula for the reconciliation part is:
经调整的现金日记账余额在考虑银行尚未记录的项目后，需与银行对账单余额相符。对账部分的公式为：
Bank Statement Balance – Unpresented Cheques + Lodgements not yet credited = Adjusted Cash Book Balance
This is a vital control to ensure that the cash records are reliable and that any bank errors or unauthorised transactions are spotted quickly.
这是一项至关重要的控制措施，确保现金记录可靠，并能迅速发现银行错误或未经授权的交易。
12. Petty Cash and Imprest System | 零用现金与定额备用金制度
Petty cash is a small amount of cash kept on hand to pay for minor expenses like stationery, postage or refreshments. The imprest system restores the petty cash balance to a fixed amount at regular intervals, which makes it easier to monitor and control.
零用现金是为支付文具、邮资或茶点等小额开支而备留的少量库存现金。定额备用金制度定期将零用现金余额恢复至固定数额，便于监控和管理。
Float = Total Petty Cash Vouchers + Cash Remaining in Box
For example, if the imprest amount is £100 and £67 has been spent on authorised items supported by vouchers, the cash left should be £33. When the cashier replenishes the fund, the exact amount spent (£67) is withdrawn from the bank, returning the float to £100.
例如，若定额备用金为 100 英镑，已凭凭据支出 67 英镑用于授权项目，则应剩余 33 英镑现金。出纳员补充备用金时，从银行提取恰好支出的金额（67 英镑），使备用金恢复至 100 英镑。
All spending must be supported by petty cash vouchers showing the date, amount, purpose and signature of the person receiving the cash, so that a clear audit trail exists.
所有支出都必须有零用现金凭单支持，凭单需显示日期、金额、用途和收款人签字，以便留下清晰的审计轨迹。
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