📚 Year 8 WJEC Accounting: Formula & Theorem Quick Reference Guide | 8年级WJEC会计：公式定理速查手册
This handbook collects every essential formula, equation and principle you will meet in Year 8 WJEC Accounting. Use it to check definitions, practise calculations and build a solid foundation for financial statements. Each section presents a core idea with a clear formula, followed by a plain-English explanation and its Chinese translation, so you can learn bilingually.
本手册汇集了8年级WJEC会计课程中所有必备的公式、等式和原理。你可以用它来核查定义、练习计算，并为编制财务报表打下扎实基础。每个小节都会展示一个核心概念和清晰的公式，并附上通俗易懂的中英文解释，方便双语学习。
1. The Accounting Equation | 会计等式
The accounting equation is the foundation of all bookkeeping. It states that everything a business owns is financed by what it owes plus what the owner has invested.
会计等式是所有簿记的基础。它表明企业拥有的一切资产都是由企业欠下的负债加上所有者投入的权益来融资的。
Assets = Liabilities + Equity
This equation must always balance. If assets increase, either liabilities or equity must increase by the same amount, or another asset must decrease.
该等式必须始终保持平衡。如果资产增加，负债或权益也必须等额增加，或者另一项资产必须减少。
For example, if a business buys a £500 computer on credit, assets (computer) rise by £500, and liabilities (creditor) rise by £500 — the equation stays balanced.
例如，企业赊购一台500英镑的电脑，资产（电脑）增加500英镑，负债（应付账款）也增加500英镑——会计等式依然平衡。
2. Assets, Liabilities and Equity Definitions | 资产、负债与所有者权益定义
Assets are resources controlled by a business, such as cash, inventory and equipment. Liabilities are debts owed to third parties. Equity represents the owner's claim on the assets after deducting liabilities.
资产是企业控制的资源，如现金、存货和设备。负债是欠第三方的债务。所有者权益是扣除负债后所有者对资产的剩余索取权。
| Category | Definition | Examples |
| Assets | Items of value that the business owns or controls | Cash, trade receivables, inventory, machinery |
| Liabilities | Obligations to pay others in the future | Bank overdraft, trade payables, loans |
| Equity | The residual interest in the assets after liabilities | Capital introduced, retained profit |
s - Liabilities = Equity. This shows that equity is exactly the net worth of the business.
将会计等式变形可得：资产 − 负债 = 所有者权益。这表明所有者权益正是企业的净值。
Equity = Assets − Liabilities
3. The Profit Equation | 利润等式
Profit measures how much a business earns after paying all costs. It can be shown as a simple subtraction.
利润衡量企业在支付所有成本后赚取了多少。用一个简单的减法即可表示。
Profit = Total Revenue − Total Expenses
If total revenue from selling goods is £2,000 and total expenses are £1,550, profit is £450. A negative result is a loss.
如果销售商品的总收入为2000英镑，总费用为1550英镑，则利润为450英镑。结果为负即是亏损。
In Year 8, 'expenses' often include the cost of goods sold, rent, wages and marketing. Always check that you include every cost the business incurs.
在8年级课程中，“费用”通常包括已售商品成本、租金、工资和营销费用。请务必检查是否涵盖了企业发生的全部成本。
4. The Income Statement Formula | 损益表公式
The income statement (or profit and loss account) is built step by step using a standard layout.
损益表（利润表）是按照标准格式逐步编制的。
- Sales revenue
- Less: Cost of sales → equals Gross profit
- Less: Other expenses → equals Net profit
销售收入
减：销售成本 → 得出毛利润
减：其他费用 → 得出净利润
The key formulas you need to memorise are:
你需要记忆的关键公式如下：
Gross Profit = Sales Revenue − Cost of Sales
Net Profit = Gross Profit − Expenses
Always present the income statement with clear headings and columns, as WJEC examiners expect tidy formatting even at Year 8 level.
编制损益表时务必使用清晰的标题和栏目，因为WJEC考官即便在8年级阶段也期待整洁的格式。
5. Cost of Sales: The Opening & Closing Inventory Link | 销售成本：期初与期末存货的关联
For a business that buys and sells goods, the cost of sales is not simply what it paid for the sold items. The formula adjusts for stock levels.
对于买卖商品的企业，销售成本并不仅仅是它为已售商品支付的金额。该公式要根据库存水平进行调整。
Cost of Sales = Opening Inventory + Purchases − Closing Inventory
Opening inventory is the value of stock at the start of the period. Purchases are the goods bought during the period. Closing inventory is subtracted because it has not yet been sold.
期初存货是期初的库存价值。采购额是当期购入的商品。期末存货要从中减去，因为它尚未售出。
Example: opening inventory £300, purchases £1,200, closing inventory £250. Cost of sales = £300 + £1,200 − £250 = £1,250.
示例：期初存货300英镑，采购额1200英镑，期末存货250英镑。销售成本 = 300 + 1200 − 250 = 1250英镑。
6. Net Profit Margin Ratio | 净利润率公式
Once you have net profit, you can compare it to sales revenue to see how much of every £1 of sales becomes profit. This is the net profit margin.
得到净利润之后，你可以将其与销售收入进行比较，以判断每一英镑的销售收入中有多少变成了利润。这就是净利润率。
Net Profit Margin (%) = (Net Profit ÷ Sales Revenue) × 100
If net profit is £9,000 and sales are £45,000, the net margin is (9,000 ÷ 45,000) × 100 = 20%. This means the business keeps £0.20 profit from every £1 of sales.
若净利润为9000英镑，销售收入为45000英镑，则净利润率 = (9000 ÷ 45000) × 100 = 20%。这意味着每1英镑的销售收入中有0.20英镑的利润留存。
Year 8 students should be able to calculate and comment on whether a higher or lower margin is better for the business.
8年级学生应能计算净利润率，并评价利润率的高低对企业有何影响。
7. The Balance Sheet Equation | 资产负债表等式
The balance sheet uses the accounting equation to present the financial position at a specific date. It can be expressed in two ways.
资产负债表运用会计等式来呈现某一特定日期的财务状况。它有两种表达方式。
Total Assets = Total Liabilities + Total Equity
Or, rearranged for net assets:
或者，变形为净资产形式：
Net Assets = Total Assets − Total Liabilities = Equity
If assets total £12,000 and liabilities are £3,500, net assets equal £8,500, which should match the equity total shown on the balance sheet.
如果资产总额为12000英镑，负债为3500英镑，则净资产等于8500英镑，这应与资产负债表上列示的权益总额相符。
8. Working Capital: Current Assets minus Current Liabilities | 营运资金：流动资产减去流动负债
Working capital shows whether a firm can pay its short-term debts as they fall due. It is a vital health check.
营运资金反映企业能否偿还到期短期债务。这是一项关键的健康指标。
Working Capital = Current Assets − Current Liabilities
Current assets include cash, trade receivables and inventory. Current liabilities include trade payables and bank overdrafts due within one year.
流动资产包括现金、应收账款和存货。流动负债包括一年内到期的应付账款和银行透支。
A positive working capital (e.g. £5,000 − £2,000 = £ gests good short-term liquidity. A negative figure signals potential trouble paying bills.
营运资金为正（如5000 − 2000 = 3000英镑）表明短期流动性良好。若为负值，则预示着企业可能难以偿付账单。
9. The Double-Entry Rule | 复式记账规则
Every transaction has two effects. This is the 'dual aspect' theorem that keeps the accounting equation in balance.
每一笔交易都有双重影响。这就是“复式”定理，使会计等式始终保持平衡。
For every debit, there is an equal and opposite credit.
Debits (Dr) record increases in assets or decreases in liabilities/equity. Credits (Cr) record decreases in assets or increases in liabilities/equity.
借方（Dr）记录资产的增加或负债/权益的减少。贷方（Cr）记录资产的减少或负债/权益的增加。
If you buy stationery for £45, you debit Stationery (expense increase) and credit Cash (asset decrease). Both sides are recorded for £45.
如果你用45英镑购买文具，你借记文具费用（费用增加），贷记现金（资产减少）。双方均记录45英镑。
Memorise: the total of all debit entries must equal the total of all credit entries in the ledger.
记住：分类账中所有借方分录的总额必须等于所有贷方分录的总额。
10. Trial Balance Check | 试算平衡检查
A trial balance lists all ledger accounts and their balances to check whether total debits equal total credits.
试算表列出所有分类账账户及其余额，以核查借方总额是否等于贷方总额。
Total Debits = Total Credits
If the totals are unequal, there is an error that must be found and corrected. This rule is derived directly from the double-entry theorem.
如果双方不等，就存在必须找出并更正的错误。这条规则直接源自复式记账定理。
At Year 8 level, you will be given a list of balances and asked to prepare a trial balance, add up the two columns and confirm they match.
在8年级阶段，你会拿到一份余额列表，要求编制试算表，加总借方和贷方两栏，并确认两者相等。
11. Statement of Financial Position: Classification Rule | 财务状况表：分类规则
The balance sheet items are divided into non-current (long-term) and current (short-term) based on how quickly they convert to cash or become due.
资产负债表项目根据其变现或到期的速度分为非流动（长期）和流动（短期）。
Non-Current Assets + Current Assets = Total Assets
Capital + Non-Current Liabilities + Current Liabilities = Total Equity and Liabilities
Non-current assets include buildings and machinery held for more than one year. Current assets include inventory and trade receivables realisable within 12 months.
非流动资产包括持有超过一年的建筑物和机器设备。流动资产包括可在12个月内变现的存货和应收账款。
Similarly, loans repayable after more than one year are non-current liabilities, while trade payables and overdrafts are current liabilities.
同样，偿还期超过一年的贷款属于非流动负债，而应付账款和透支属于流动负债。
12. Liquidity Quick Check: Acid Test Ratio | 流动性快速检查：速动比率
While working capital gives an absolute measure, the acid test (quick) ratio is a stricter measure of immediate liquidity, excluding inventory.
营运资金给出的是绝对数值，而速动比率是更严格的即时流动性指标，它排除了存货。
Acid Test Ratio = (Current Assets − Inventory) ÷ Current Liabilities
Inventory is removed because it may not be quickly convertible into cash. A ratio of 1:1 (or higher) is often considered safe.
剔除存货是因为它可能无法迅速变现。比率达到1:1（或更高）通常被认为是安全的。
Example: current assets £8,000 (of which inventory £2,000), current liabilities £4,500. Acid test = (£8,000 − £2,000) ÷ £4,500 = 1.33:1.
示例：流动资产8000英镑（其中存货2000英镑），流动负债4500英镑。速动比率 = (8000 − 2000) ÷ 4500 = 1.33:1。
This is a popular extension question in WJEC tests, so learn the formula and the reason inventory is excluded.
这是WJEC考试中常见的拓展题，因此要记住公式以及为什么剔除存货。
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