📚 Year 9 CAIE Accounting: Quick Reference Handbook of Formulas and Principles | Year 9 CAIE 会计：公式定理速查手册
Welcome to your essential guide for Year 9 CAIE Accounting. This handbook collects the most important formulas, concepts, and principles you will use in your studies, from the accounting equation to final accounts, all explained with clear examples. Keep it handy for quick revision and exam practice.
欢迎使用 Year 9 CAIE 会计核心速查手册。本手册汇集了你学习中最重要的公式、概念和原则，从会计等式到期末报表，并附有清晰的示例解释。请随时用它进行快速复习和考试练习。
1. The Accounting Equation | 会计等式
nting equation is the foundation of double-entry bookkeeping: Assets = Liabilities + Owner' Equity. Every transaction affects at least two accounts and keeps the equation in balance.
会计等式是复式记账的基础：资产 = 负债 + 所有者权益。每一笔交易至少影响两个账户，并保持等式平衡。
For example, if the owner invests $5,000 in cash, Assets (Cash) increase by $5,000 and Owner's Equity (Capital) increases by $5,000. The equation stays equal.
例如，如果所有者投入现金 5,000 美元，那么资产（现金）增加 5,000 美元，所有者权益（资本）增加 5,000 美元。等式仍然相等。
(Revenue − Expenses − Drawings). This shows how profit or loss and drawings affect equity.
扩展会计等式：资产 = 负债 + 资本 + (收入 − 费用 − 提款)。这反映了利润或亏损以及提款如何影响权益。
| Transaction | Effect |
|---|---|
| Buy equipment with cash | +Equipment, −Cash (both assets) |
| Pay a supplier by cheque | −Cash (asset), −Trade payable (liability) |
交易表：用现金购买设备：设备增加，现金减少（两者均为资产）；用支票支付供应商：现金（资产）减少，应付账款（负债）减少。
2. Double-Entry Rules | 复式记账规则
Every transaction involves a debit and a credit. Debits increase assets and expenses; credits increase liabilities, capital, and revenue. The total debits must always equal total credits.
每笔交易都包含借方和贷方。借方增加资产和费用；贷方增加负债、资本和收入。借方总额必须始终等于贷方总额。
The mnemonic DEAD CLIC helps: Debit Expenses, Assets, Drawings; Credit Liabilities, Income, Capital. Remember for each account type what a debit or credit does.
助记口诀 DEAD CLIC 可以帮助记忆：借方记费用、资产、提款；贷方记负债、收入、资本。记住每一类账户的借贷规则。
- Asset accounts: increase with debit, decrease with credit.
- 资产账户：借方增加，贷方减少。
- Liability accounts: increase with credit, decrease with debit.
- 负债账户：贷方增加，借方减少。
- Capital: credit to increase; Drawings: debit to increase; Revenue: credit to increase; Expenses: debit to increase.
- 资本：贷方增加；提款：借方增加；收入：贷方增加；费用：借方增加。
3. Business Documents and Books of Prime Entry | 商业单据与原始分录簿
Business documents provide the information for recording transactions. The invoice is used for credit sales and purchases, the debit note for returns outwards, the credit note for returns inwards, and the cheque counterfoil for payments.
商业单据为记录交易提供信息。发票用于赊销和赊购，借记单用于进货退出，贷记单用于销货退回，支票存根用于付款。
Books of prime entry summarise similar transactions: Sales Day Book (credit sales), Purchases Day Book (credit purchases), Returns Inwards Day Book, Returns Outwards Day Book, Cash Book, and General Journal.
原始分录簿汇总了同类交易：销售日记账（赊销）、采购日记账（赊购）、销货退回日记账、进货退出日记账、现金账和通用日记账。
The Cash Book serves as both a book of prime entry and a ledger account for cash and bank, recording all money received and paid.
现金账既是原始分录簿，又是现金和银行存款的分类账账户，记录所有收款和付款。
4. Ledger Accounts and T-Accounts | 分类账账户与T型账户
A ledger account is often shown as a T-account, with debit on the left and credit on the right. Each transaction is posted from the books of prime entry to the appropriate ledger accounts.
分类账账户通常以T型账户的形式呈现，左边为借方，右边为贷方。每笔交易从原始分录簿过账到相应的分类账账户。
To balance an account: total both sides, find the difference, and bring down the balance to the next period. Asset and expense accounts normally have debit balances; liability, capital, and revenue accounts normally have credit balances.
平衡账户的方法：合计两边，求得差额，并将余额结转至下期。资产和费用账户通常有借方余额；负债、资本和收入账户通常有贷方余额。
Example: Cash account receives $10,000 from sales (debit), pays $3,000 rent (credit), balance carried down $7,000 debit.
示例：现金账户收到销售收入 10,000 美元（借方），支付租金 3,000 美元（贷方），结转借方余额 7,000 美元。
5. Trial Balance | 试算平衡表
The trial balance lists all ledger account balances at a specific date. It checks the arithmetical accuracy of double-entry records by verifying that total debits equal total credits.
试算平衡表列出特定日期的所有分类账账户余额。它通过验证借方总额等于贷方总额来检查复式记账的算术准确性。
Format: Three columns – account name, debit balance, credit balance. The totals of the two money columns must be equal.
格式：三列——账户名称、借方余额、贷方余额。两个金额栏的合计数必须相等。
If the trial balance does not balance, common errors include omission of one entry, posting to the wrong side, arithmetic mistake, or casting error. Transposition errors like 54 instead of 45 can be found by checking if the difference is divisible by 9.
如果试算平衡表不平衡，常见错误包括遗漏一项分录、记错借贷方、计算错误或加总错误。调换数字错误如 54 写成 45，可以通过检查差额是否能被 9 整除来发现。
6. Income Statement (Trading and Profit & Loss Account) | 收益表（购销与损益账）
Gross profit = Sales − Cost of sales. Net profit = Gross profit + other income − expenses.
收益表计算一个时期的毛利和净利润。毛利 = 销售收入 − 销售成本。净利润 = 毛利 + 其他收入 − 费用。
Cost of sales formula: Opening inventory + Purchases − Returns outwards + Carriage inwards − Closing inventory.
Cost of sales = Opening inventory + Net Purchases + Carriage inwards − Closing inventory
销售成本公式：期初存货 + 购货净额（购货 - 进货退出）+ 进货运费 - 期末存货。
Remember: carriage inwards is added to purchases because it is a cost of getting goods ready for sale. Carriage outwards is a selling expense in the profit and loss section.
记住：进货运费加在购货中，因为它是使商品可售的成本。销货运费是损益部分的一个销售费用。
Example: Opening inventory $2,000, purchases $8,000, returns outwards $500, carriage inwards $200, closing inventory $3,000. Cost of sales = 2000 + (8000−500) + 200 − 3000 = $6,700.
示例：期初存货 2,000 美元，购货 8,000 美元，进货退出 500 美元，进货运费 200 美元，期末存货 3,000 美元。销售成本 = 2000 + (8000−500) + 200 − 3000 = 6,700 美元。
7. Statement of Financial Position (Balance Sheet) | 财务状况表（资产负债表）
The statement of financial position shows assets, liabilities, and owner's equity at a point in time, arranged according to the accounting equation.
财务状况表按会计等式列示某一时点的资产、负债和所有者权益。
Assets are classified as non-current (fixed) or current. Non-current assets: land, buildings, machinery, vehicles. Current assets: inventory, trade receivables, cash, bank.
资产分为非流动（固定）和流动。非流动资产：土地、建筑物、机器、车辆。流动资产：存货、应收账款、现金、银行存款。
Liabilities are also classified as non-current (long-term loans) and current (trade payables, bank overdraft).
负债也分为非流动（长期贷款）和流动（应付账款、银行透支）。
Capital section includes opening capital, plus net profit, less drawings, to give closing capital.
资本部分包括期初资本，加净利润，减提款，得出期末资本。
Closing Capital = Opening Capital + Net Profit − Drawings
8. Key Profitability Ratios | 关键盈利比率
Sales) × 100. It shows the percentage of sales revenue left after covering cost of sales.
Gross Profit Margin = (Gross profit / Sales) × 100
毛利率 = (毛利 ÷ 销售收入) × 100。它显示扣除销售成本后，销售收入剩余的百分比。
(Net profit ÷ Sales) × 100. It indicates overall efficiency, as it considers all expenses.
Net Profit Margin = (Net profit / Sales) × 100
净利率 = (净利润 ÷ 销售收入) × 100。它反映整体效率，因为它考虑了所有费用。
Capital employed) × 100. Capital employed is total assets − current liabilities, or owner's equity + non-current liabilities. It measures the return on investment.
ROCE = (Net profit / Capital employed) × 100
资本报酬率 (ROCE) = (净利润 ÷ 所用资本) × 100。所用资本为总资产减流动负债，或所有者权益加非流动负债。它衡量投资回报。
9. Liquidity Ratios and Working Capital | 流动性比率与营运资金
rent assets − Current liabilities. It shows the short-term financial health of a business.
Working Capital = Current Assets − Current Liabilities
营运资金 = 流动资产 − 流动负债。它显示企业的短期财务健康状况。
÷ Current liabilities. A ratio of 2:1 is often considered safe, but it varies by industry.
Current Ratio = Current Assets / Current Liabilities
流动比率 = 流动资产 ÷ 流动负债。2:1 的比率通常被认为安全，但会因行业而异。
ssets − Inventory) ÷ Current liabilities. This is a stricter test, excluding inventory which may not be quickly converted to cash.
Acid Test Ratio = (Current Assets − Inventory) / Current Liabilities
速动比率 = (流动资产 − 存货) ÷ 流动负债。这是更严格的测试，排除了可能无法快速变现的存货。
10. Inventory Valuation and Depreciation | 存货计价与折旧
Inventory is valued at the lower of cost and net realisable value (NRV). Cost includes purchase price, carriage inwards, and other direct costs. NRV is expected selling price less any further costs to sell.
存货按成本与可变现净值 (NRV) 孰低计价。成本包括买价、进货运费和其他直接成本。可变现净值是预计售价减去任何进一步销售费用。
Depreciation is the allocation of the cost of a non-current asset over its useful life. Two common methods: straight-line and reducing balance.
折旧是将非流动资产成本在其使用年限内进行分摊。两种常用方法：直线法和余额递减法。
Straight-line formula: (Cost − Residual value) ÷ Useful life. Same amount each year.
Annual Depreciation (Straight-line) = (Cost − Residual Value) / Useful Life
直线法公式：(成本 − 残值) ÷ 使用年限。每年金额相同。
Reducing balance method: Apply a fixed percentage to the net book value (cost less accumulated depreciation). Higher depreciation in early years.
Depreciation = Net Book Value × Depreciation Rate %
余额递减法：对账面净值（成本减累计折旧）应用固定百分比。早期年份折旧额较高。
11. Bank Reconciliation and Control Accounts | 银行调节表与控制账户
A bank reconciliation statement brings the cash book balance into agreement with the bank statement balance. Differences arise from timing (unpresented cheques, lodgements not yet credited) and errors.
银行调节表使现金账余额与银行对账单余额相一致。差异产生于时间差（未兑现支票、未贷记的存入款项）和错误。
Format: start with updated cash book balance, add unpresented cheques, subtract outstanding lodgements, to get bank statement balance. Or vice versa depending on starting point.
格式：从更新后的现金账余额开始，加上未兑现支票，减去未记账存款，得到银行对账单余额。或者反过来，取决于出发点。
Control accounts (sales ledger control and purchases ledger control) are totals accounts in the general ledger to check the accuracy of personal ledgers.
控制账户（销售分类账控制和采购分类账控制）是总账中的合计账户，用于检查人名分类账的准确性。
ables. Starting balance + credit sales − receipts − returns − discounts = closing balance.
销售分类账控制账户反映应收账款总额；采购分类账控制账户反映应付账款总额。期初余额 + 赊销额 - 收款 - 退货 - 折扣 = 期末余额。
12. Key Accounting Principles and Concepts | 核心会计原则与概念
Going concern: The business will continue operating for the foreseeable future. This justifies deferring expenses and valuing assets at cost rather than breakup value.
持续经营：企业在可预见的未来将继续运营。这为递延费用和按成本而非清算价值评估资产提供了依据。
Accruals (matching) concept: Revenue and expenses are recorded when earned or incurred, not when cash is received or paid. Adjust for accruals and prepayments.
权责发生制（配比）概念：收入和费用在赚取或发生时记录，而不是在收到或支付现金时记录。需要对应计项目和预付款项进行调整。
Prudence (conservatism): Do not overstate assets or income, do not understate liabilities or expenses. Provide for doubtful debts and value inventory at lower of cost and NRV.
谨慎性（稳健性）：不高估资产或收入，不低估负债或费用。计提坏账准备，按成本与可变现净值孰低对存货进行计价。
Consistency: Use the same accounting methods from one period to the next to allow meaningful comparison. Change only if justified and disclose.
一致性：各期间使用相同的会计方法，以便进行有意义的比较。只有在理由充分时才做出变更，并予以披露。
Business entity concept: The business is separate from its owner. Only business transactions are recorded, not personal dealings of the owner.
企业主体概念：企业与其所有者是分开的。仅记录企业交易，不记录所有者的个人往来。
Historical cost: Assets are recorded at their original purchase cost, not at current market value. This provides objectivity but may be less relevant over time.
历史成本：资产按其原始购买成本记录，而不是按当前市场价值。这提供了客观性，但随着时间的推移可能相关性降低。
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