Year 9 CCEA Accounting: Formula & Theorem Quick Reference Guide | Year 9 CCEA 会计：公式定理速查手册

📚 Year 9 CCEA Accounting: Formula & Theorem Quick Reference Guide | Year 9 CCEA 会计：公式定理速查手册

This quick reference guide covers all the essential accounting formulas and theorems required for the Year 9 CCEA Accounting curriculum. From the fundamental accounting equation to key profitability ratios, each formula is presented clearly with worked examples and bilingual explanations. Use this page to revise before tests and to reinforce your understanding of core accounting principles.

本速查手册涵盖了 Year 9 CCEA 会计课程所需的所有基本公式和定理。从基础会计等式到关键盈利能力比率，每个公式都配有清晰展示、例题和双语解释。在测试前使用本页复习，以巩固你对核心会计概念的理解。

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1. The Accounting Equation | 会计等式

The accounting equation is the core principle that keeps a business's books balanced. Every transaction affects the equation in a way that maintains equality.

会计等式是保持企业账簿平衡的核心原则。每笔交易都会以某种方式影响等式，从而保持相等。

Assets = Liabilities + Capital

This means the resources owned by a business (assets) are always funded either by borrowing (liabilities) or by the owner's investment (capital).

这意味着企业拥有的资源（资产）始终要么通过借款（负债）来融资，要么通过业主投资（资本）来融资。

For every transaction, the total of debits equals the total of credits, which directly follows from the accounting equation.

每笔交易中，借方总额等于贷方总额，这直接源于会计等式。

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2. Calculating Profit | 利润计算

Profit is the reward for taking a business risk. It is calculated as the difference between income earned and expenses incurred during a period.

利润是承担商业风险的回报。它计算为一个期间内所赚取的收入与发生的费用之间的差额。

Profit = Revenue − Expenses

Revenue is the inflow of economic benefits from selling goods or services, while expenses are the costs of running the business, such as rent, wages, and utility bills.

广告 / Sponsored

收入是销售商品或服务带来的经济利益的流入，而费用是经营企业的成本，如租金、工资和水电费。

If revenue exceeds expenses, the business makes a profit. If expenses exceed revenue, the result is a loss.

如果收入超过费用，企业就盈利。如果费用超过收入，结果就是亏损。

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3. Gross Profit and Net Profit | 毛利与净利润

Businesses calculate two main types of profit: gross profit and net profit. These profit measures show performance at different stages of the income statement.

企业计算两种主要利润：毛利和净利润。这些利润指标展示了损益表中不同阶段的业绩。

Gross Profit = Sales Revenue − Cost of Sales

Gross profit is the profit made from buying and selling goods before deducting other operating expenses. It measures how efficiently a business manages its direct costs.

毛利是在扣除其他营业费用之前，从商品买卖中获得的利润。它衡量企业管理直接成本的效率。

Net Profit = Gross Profit − Other Expenses

Net profit is the final profit after all operating expenses (such as rent, salaries, and advertising) are subtracted from gross profit. It tells the owner how much the business has truly earned.

净利润是从毛利中减去所有营业费用（如租金、工资和广告费）后的最终利润。它告诉业主企业实际赚了多少钱。

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4. Assets, Liabilities and Capital | 资产、负债与资本

Assets, liabilities, and capital

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