📚 Year 8 CCEA Accounting: Formula & Theorem Quick Reference Handbook | Year 8 CCEA 会计：公式定理速查手册
This handbook provides a concise, topic-by-topic summary of the essential formulas, equations and accounting principles required for Year 8 CCEA Accounting. It is designed as a quick revision tool to help you master the core relationships that underpin double-entry bookkeeping. Keep it handy whenever you work through transactions, trial balances and simple financial statements.
本手册以主题分类的方式，简明总结了Year 8 CCEA会计课程所必需的基本公式、等式和会计原则。它是专为快速复习而设计的工具书，帮助你掌握支撑复式记账的核心关系。在处理交易、试算平衡表和简易财务报表时，随时参考本手册。
1. The Accounting Equation | 会计等式
The accounting equation is the absolute foundation of all bookkeeping. It states that a business's resources (assets) are always financed either by borrowing (liabilities) or by the owner’s own investment (capital). After every single transaction the equation must remain in balance.
会计等式是一切簿记工作的绝对基础。它说明企业的资源（资产）总是通过借款（负债）或所有者投入（资本）来融资的。每一笔交易发生后，等式都必须保持平衡。
Assets = Liabilities + Capital
资产 = 负债 + 资本
The equation can be rearranged to find any missing element. If you know total assets and total liabilities, you can calculate the owner's claim on the business.
这个等式可以变形，用来找出任何缺失的要素。如果你知道总资产和总负债，就可以计算出所有者对企业的权益。
Capital = Assets – Liabilities
资本 = 资产 – 负债
For the equation to hold, every transaction has a dual effect: an increase in one item must be matched by a decrease in another, or by a corresponding increase elsewhere. This is the logic behind double-entry.
为了使等式恒成立，每笔交易都有双重影响：某个项目的增加必定伴随另一个项目的减少，或者其他地方相应的增加。这正是复式记账背后的逻辑。
2. Key Definitions: Assets, Liabilities and Capital | 关键定义：资产、负债与资本
An asset is a resource controlled by the business as a result of past events, from which future economic benefits are expected to flow. Common examples include cash, inventory, trade receivables (debtors), equipment and premises.
资产是企业因过去事项而控制的、预期会带来未来经济利益的资源。常见例子包括现金、存货、应收账款（债务人）、设备和房屋。
A liability is a present obligation arising from past events, the settlement of which is expected to result in an outflow of resources. Typical liabilities are bank overdrafts, trade payables (creditors) and loans.
负债是因过去事项产生的现时义务，履行该义务预期会导致资源流出。典型的负债有银行透支、应付账款（债权人）和贷款。
Capital (also called owner's equity) represents the residual interest in the assets after deducting all liabilities. It is what the business owes to the owner. Capital increases when the business makes a profit or when the owner invests more, and decreases when the owner makes drawings.
资本（也称所有者权益）表示扣除所有负债后剩余的企业资产权益，也就是企业对所有者所欠的数额。资本在企业盈利或所有者追加投资时增加，在所有者提款时减少。
3. Classification of Assets and Liabilities | 资产与负债的分类
Current assets are resources expected to be converted into cash, sold or used up within one year. They include cash at bank, cash in hand, inventory and trade receivables. Non-current assets (also called fixed assets) are held for long-term use, such as machinery, vehicles and buildings.
流动资产是预计在一年内变现、出售或使用的资源，包括银行存款、库存现金、存货和应收账款。非流动资产（也称固定资产）是为了长期使用而持有的，例如机器、车辆和建筑物。
Current liabilities are obligations due to be settled within one year, such as trade payables and short-term bank overdrafts. Non-current liabilities are debts that are repayable after more than one year, typically long-term loans.
流动负债是一年内到期的义务，如应付账款和短期银行透支。非流动负债是指偿还期超过一年的债务，通常为长期贷款。
This classification helps users of accounts assess the liquidity and financial stability of the business. A healthy business normally holds more current assets than current liabilities.
这种分类有助于会计信息使用者评估企业的流动性和财务稳定性。一个健康的企业通常持有比流动负债更多的流动资产。
4. The Double-Entry System | 复式记账系统
The double-entry system is the practical record-keeping method that keeps the accounting equation in balance. For every transaction, the total value entered on the debit side must equal the total value entered on the credit side.
复式记账系统是保持会计等式平衡的实务记录方法。对每笔交易而言，记入借方的总额必须等于记入贷方的总额。
Total Debits = Total Credits
借方总额 = 贷方总额
The basic debit and credit rules are rooted in the accounting equation. 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. Expenses are debited, while revenues are credited. Memorising these rules is essential for recording transactions correctly.
基本的借贷规则根植于会计等式。资产在借方增加，在贷方减少。负债和资本在贷方增加，在借方减少。费用记在借方，收入记在贷方。熟记这些规则对于正确记录交易至关重要。
5. Revenue, Expenses and Net Profit | 收入、费用与净利润
Revenue (or income) is the inflow of economic benefits arising from the ordinary activities of the business, such as sales of goods or provision of services. Expenses are the costs incurred in generating that revenue, for example rent, wages and electricity.
收入（或收益）是企业在日常经营活动中产生的经济利益流入，如销售商品或提供服务。费用是为产生这些收入而发生的成本，例如租金、工资和电费。
When revenue exceeds expenses the business makes a profit; when expenses exceed revenue it makes a loss. The basic profit formula is one of the most important you will use.
收入超过费用时企业获得利润；费用超过收入时企业发生亏损。基本的利润公式是你将使用的最重要公式之一。
Net Profit = Total Revenue – Total Expenses
净利润 = 总收入 – 总费用
In a trading business you may also encounter gross profit, which is sales revenue less cost of goods sold. At Year 8 level the focus is usually on the simple measure of profit or loss from all income and expenses.
在贸易型企业中，你可能还会遇到毛利，即销售收入减去销售成本。Year 8 阶段的重点通常是从全部收入和费用得出的简单利润或亏损计量。
6. Statement of Financial Position (Balance Sheet) | 财务状况表（资产负债表）
The statement of financial position, often called the balance sheet, is a snapshot of the accounting equation at a particular date. It lists assets, liabilities and capital in a clear structure, demonstrating that the equation balances.
财务状况表，通常称为资产负债表，是会计等式在某一特定日期的快照。它以清晰的结构列出资产、负债和资本，展示等式是平衡的。
Total Assets = Total Liabilities + Capital
总资产 = 总负债 + 资本
A typical layout presents non-current assets first, then current assets. Below that, capital is shown, followed by non-current liabilities and current liabilities. The totals of the asset section must equal the combined total of capital and liabilities.
典型的布局是先列示非流动资产，再列示流动资产。下方先列示资本，然后是非流动负债和流动负债。资产部分的总额必须等于资本和负债的合计数。
7. The Trial Balance | 试算平衡表
A trial balance is a list of all the ledger accounts and their balances at a given date, divided into debit and credit columns. It is prepared to check the arithmetic accuracy of the double-entry records.
试算平衡表是某天所有分类账账户及其余额的列表，分为借方和贷方两栏。编制它旨在检查复式记录的计算准确性。
The fundamental rule is that the sum of all accounts with debit balances must equal the sum of all accounts with credit balances. This does not prove there are no errors, but a disagreement definitely signals a mistake.
基本规则是，所有借方余额账户的总和必须等于所有贷方余额账户的总和。这并不能证明没有错误，但如果不相等则肯定表明有误。
Total Debit Balances = Total Credit Balances
借方余额总计 = 贷方余额总计
8. Cash Book and Bank Transactions | 现金簿与银行交易
The cash book records all money received and paid by the business. It acts as both a book of prime entry and a ledger account for cash and bank. The balancing formula for the cash book shows how the closing balance is derived.
现金簿记录企业收到和付出的所有款项。它既是原始分录簿，又是现金和银行存款的分类账户。现金簿的结余公式显示了期末余额是如何计算出来的。
Balance c/d = Balance b/d + Total Receipts – Total Payments
期末余额 = 期初余额 + 总收入 – 总支出
Here, Balance c/d (carried down) is the closing balance that becomes the opening Balance b/d (brought down) of the next period. If payments exceed receipts plus opening balance, the result is a bank overdraft, shown as a credit balance in the cash book.
这里，期末余额（结转下期）会成为下一个会计期间的期初余额（承前页）。如果支出超过了收入加期初余额，结果就是银行透支，在现金簿中显示为贷方余额。
9. Trade Discount and Cash Discount | 商业折扣与现金折扣
Trade discount is a reduction in the list price of goods, often given when buying in bulk or to trade customers. It is not recorded in the books of account; both purchases and sales are recorded net of trade discount.
商业折扣是对商品牌价的扣减，通常在批量购买或对贸易客户时给予。它不记入账簿；购买和销售都按扣除商业折扣后的净值记录。
Net Price = List Price – Trade Discount
净价 = 牌价 – 商业折扣
Cash discount is a reduction in the amount payable, offered to encourage prompt payment. Discount allowed is an expense to the seller, while discount received is an income to the buyer. The actual bank receipt or payment is the net amount after cash discount.
现金折扣是对应付金额的扣减，旨在鼓励尽早付款。折扣允许是卖方的费用，而折扣收入是买方的收益。实际的银行收款或付款是扣除现金折扣后的净值。
Amount Received = Invoice Total – Discount Allowed
实收金额 = 发票总额 – 折扣允许
10. Drawings and Capital Changes | 提款与资本变动
Drawings are money or goods taken out of the business by the owner for personal use. Drawings reduce capital, but they are not an expense of the business. The closing capital balance is calculated by adjusting the opening capital for investments, profit and drawings.
提款是所有者因个人用途从企业取出的现金或
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