📚 Year 10 Edexcel Accounting: Formula & Theorem Quick Reference | Year 10 Edexcel 会计：公式定理速查手册
This concise handbook collects every essential formula, theorem and ratio you will encounter in Year 10 Edexcel Accounting. Keep it by your side and use it to speed up revision, check your understanding and build confidence before tests.
这本简洁的手册汇集了你在 Year 10 Edexcel 会计课程中会遇到的所有核心公式、定理和比率。把它放在身边，利用它来加速复习、检验理解并提升考试前的信心。
1. The Accounting Equation | 会计等式
The accounting equation is the backbone of the entire subject; it states that every business transaction affects two or more items and the equality always holds: Assets = Liabilities + Capital.
会计等式是整个学科的基础；它表明每笔交易都会影响两个或以上的项目，并且等式始终成立：资产 = 负债 + 资本。
When revenue, expenses and drawings are introduced, the expanded equation becomes: Assets = Liabilities + Capital + (Revenue – Expenses – Drawings).
当引入收入、费用和提款时，扩展后的等式变为：资产 = 负债 + 资本 + (收入 – 费用 – 提款)。
Owner’s equity (Capital) increases with net profit and new investment, and decreases with net loss and drawings.
业主权益（资本）因净利润和新投资而增加，因净亏损和提款而减少。
2. Double-Entry Rules | 复式记账规则
Increases in assets are recorded on the debit side; decreases in assets are recorded on the credit side.
资产增加记入借方；资产减少记入贷方。
Increases in liabilities are recorded on the credit side; decreases in liabilities are recorded on the debit side.
负债增加记入贷方；负债减少记入借方。
Increases in capital are recorded on the credit side; decreases in capital (such as drawings) are recorded on the debit side.
资本增加记入贷方；资本减少（如提款）记入借方。
Revenue and gains increase owner’s equity and are therefore credited when earned; expenses and losses decrease owner’s equity and are therefore debited when incurred.
收入和利得增加业主权益，因此在赚取时记入贷方；费用和损失减少业主权益，因此在发生时记入借方。
Every transaction must be recorded with at least one debit and one credit, and total debits must equal total credits.
每一笔交易必须至少有一个借方和一个贷方，并且借方总额必须等于贷方总额。
3. Trial Balance | 试算平衡表
A trial balance lists all ledger account balances and tests the arithmetic accuracy of the double-entry system. The key theorem is: Sum of all debit balances = Sum of all credit balances.
试算平衡表列出所有分类账账户余额，并检验复式记账系统的算术准确性。核心定理是：所有借方余额总和 = 所有贷方余额总和.
If the totals are unequal, an error has occurred. A balanced trial balance does not guarantee the absence of all errors, only that debits equal credits.
如果合计不等，则出现了错误。试算平衡表借贷相等并不能保证完全没有错误，只能保证借方和贷方金额相等。
4. Income Statement (Profit & Loss) Formulas | 利润表公式
Gross profit is calculated as: Gross Profit = Revenue – Cost of Sales.
毛利的计算公式为：毛利 = 收入 – 销售成本.
The cost of sales for a trading business is: Cost of Sales = Opening Inventory + Purchases – Closing Inventory.
贸易企业的销售成本公式为：销售成本 = 期初存货 + 购货 – 期末存货.
Net profit (profit for the year) builds on gross profit: Net Profit = Gross Profit + Other Income – Expenses.
净利润（年度利润）建立在毛利基础上：净利润 = 毛利 + 其他收入 – 费用.
Common expenses include wages, rent, insurance, depreciation and bad debts. Other income may include commission received or rent received.
常见费用包括工资、租金、保险费、折旧和坏账。其他收入可能包括佣金收入或租金收入。
5. Statement of Financial Position (Balance Sheet) | 财务状况表
The statement of financial position is built on the accounting equation: Total Assets = Total Liabilities + Total Equity.
财务状况表建立在会计等式之上：总资产 = 总负债 + 总权益.
Non-current assets (e.g. machinery, vehicles) are listed first, followed by current assets (e.g. inventory, trade receivables, bank). Current liabilities are deducted to show net current assets.
先列出非流动资产（如机器、车辆），再列流动资产（如存货、应收账款、银行存款）。流动负债被扣除以显示流动资产净值。
Capital account reflects opening capital plus net profit less drawings to give closing capital.
资本账户反映期初资本加净利润减提款，得出期末资本。
6. Depreciation Methods | 折旧方法
Straight-line depreciation spreads the cost evenly: Annual Depreciation = (Cost – Residual Value) ÷ Useful Life.
直线法平均分摊成本：年折旧额 = (成本 – 残值) ÷ 使用年限.
Reducing (diminishing) balance method applies a constant percentage to the net book value: Annual Depreciation = Net Book Value × Depreciation Rate.
余额递减法对账面净值应用一个固定百分比：年折旧额 = 账面净值 × 折旧率.
Net book value is the cost of the asset less accumulated depreciation to date.
账面净值是资产的成本减去截至当期的累计折旧。
7. Bad Debts and Provision for Doubtful Debts | 坏账和呆账准备
A bad debt is a trade receivable that is judged irrecoverable and written off: Bad Debts Expense = Amount deemed uncollectible.
坏账是判断为无法收回的应收账款并被注销：坏账费用 = 认定为无法收回的金额.
A provision for doubtful debts is an estimate of future bad debts: Provision = (Trade Receivables – Bad Debts already written off) × Estimated percentage.
呆账准备是对未来坏账的估计：准备 = (应收账款 – 已注销坏账) × 估计百分比.
Only the change in the provision (increase or decrease) appears as an expense or income in the income statement.
只有准备的变动（增加或减少）才作为费用或收入出现在利润表中。
8. Inventory Valuation: FIFO and AVCO | 存货估值：先进先出法与平均成本法
FIFO (First In, First Out) assumes the oldest inventory is sold first. Closing inventory is valued at the most recent purchase costs.
先进先出法（FIFO）假设最早购入的存货最先售出。期末存货按最近采购成本计价。
AVCO (Average Cost) calculates a weighted average after every purchase: AVCO per unit = Total Cost of Inventory ÷ Number of Units on hand.
平均成本法（AVCO）在每次采购后计算加权平均成本：单位平均成本 = 存货总成本 ÷ 持有数量.
During inflationary periods, FIFO gives a higher closing inventory value and higher profit; AVCO smoothes cost fluctuations.
在通货膨胀期间，FIFO导致较高的期末存货价值和较高的利润；AVCO则平滑成本波动。
9. Profitability Ratios | 盈利能力比率
Gross Profit Margin shows the percentage of revenue left after covering the cost of sales: Gross Profit Margin = (Gross Profit ÷ Revenue) × 100%.
毛利率显示收入在弥补销售成本后剩余的百分比：毛利率 = (毛利 ÷ 收入) × 100%.
Net Profit Margin measures overall profitability: Net Profit Margin = (Net Profit ÷ Revenue) × 100%.
净利率衡量整体盈利能力：净利率 = (净利润 ÷ 收入) × 100%.
Return on Capital Employed (ROCE) assesses how effectively a business uses its funding: ROCE = (Net Profit ÷ Capital Employed) × 100%, where capital employed is often calculated as total assets minus current liabilities.
已用资本回报率（ROCE）评估企业运用资金的效率：ROCE = (净利润 ÷ 已用资本) × 100%，其中已用资本通常计算为总资产减去流动负债。
10. Liquidity Ratios | 流动性比率
Current Ratio tests short-term solvency: Current Ratio = Current Assets ÷ Current Liabilities. A ratio of 1.5:1 to 2:1 is often considered healthy.
流动比率测试短期偿债能力：流动比率 = 流动资产 ÷ 流动负债。通常认为 1.5:1 至 2:1 的比例是健康的。
Quick (Acid Test) Ratio excludes inventory, which is the least liquid current asset: Quick Ratio = (Current Assets – Inventory) ÷ Current Liabilities.
速动比率（酸性测试）不包括存货这一流动性最差的流动资产：速动比率 = (流动资产 – 存货) ÷ 流动负债.
A quick ratio close to 1:1 indicates that a business can cover its immediate obligations without relying on selling inventory.
速动比率接近 1:1 表明企业无需依赖出售存货就能偿还其即时债务。
11. Break-even Analysis | 盈亏平衡分析
Break-even point in units tells you how many items must be sold to cover all costs: Break-even (units) = Fixed Costs ÷ (Selling Price per Unit – Variable Cost per Unit).
按数量计算的盈亏平衡点告诉你必须售出多少件商品才能覆盖所有成本：盈亏平衡点（数量） = 固定成本 ÷ (单位售价 – 单位变动成本).
Contribution per unit is the amount each sale contributes towards fixed costs and profit: Contribution per Unit = Selling Price per Unit – Variable Cost per Unit.
单位贡献毛利是每笔销售为固定成本和利润作出的贡献：单位贡献毛利 = 单位售价 – 单位变动成本.
Once the break-even point is passed, total contribution becomes total profit.
一旦超过盈亏平衡点，总贡献毛利便成为总利润。
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