📚 AQA GCSE Accounting Year 10 Formula & Theorem Quick Handbook | AQA GCSE会计十年级公式定理速查手册
This quick-reference handbook provides all the essential formulas, ratios, and key theorems needed for the Year 10 AQA GCSE Accounting course. Use it to revise fundamental concepts from the accounting equation and profit calculation through to break‑even analysis and budgeting.
本速查手册涵盖了 AQA GCSE 会计十年级课程中的所有核心公式、比率和重要定理。从会计等式、利润计算，直至盈亏平衡分析和预算编制，帮助大家系统复习基本概念。
1. The Accounting Equation | 会计等式
The accounting equation forms the foundation of double‑entry bookkeeping. It states that the total assets of a business are always equal to the capital contributed by the owner plus any liabilities owed to third parties.
会计等式是复式记账的基础。它表明企业的总资产始终等于所有者投入的资本加上欠第三方的负债。
Assets = Capital + Liabilities
Every transaction will affect at least two elements of this equation in such a way that the equation remains in balance. For instance, buying inventory for cash decreases one asset (cash) and increases another (inventory) by the same amount, leaving the total unchanged.
每笔交易都至少会影响等式中的两个要素，且等式始终保持平衡。例如，用现金购买存货会减少一项资产（现金）并增加另一项资产（存货），金额相同，总额不变。
2. Profit Calculation | 利润计算
Profit is measured at two main stages. Gross profit is the difference between sales revenue and the direct cost of goods sold. Net profit further deducts all other operating expenses and overheads.
利润的计算分为两个主要环节：毛利是销售收入与直接销售成本之间的差额；净利润则进一步扣减了所有其他经营费用和间接费用。
Gross Profit = Revenue − Cost of Sales
Net Profit = Gross Profit − Expenses
Cost of sales is usually calculated as opening inventory plus purchases minus closing inventory. An accurate profit figure helps stakeholders assess the performance of the business.
销售成本通常按“期初存货 + 本期购货 − 期末存货”计算。准确的利润数据有助于利益相关者评估企业业绩。
3. Gross Profit Margin & Mark‑up | 毛利率与加成率
Gross profit margin expresses gross profit as a percentage of revenue, showing how efficiently a business converts sales into gross profit. Mark‑up, on the other hand, expresses gross profit as a percentage of cost of sales, often used to set selling prices.
毛利率将毛利表示为销售收入的百分比，反映企业将销售转化为毛利的效率。加成率则将毛利表示为销售成本的百分比，常用于制定售价。
Gross Profit Margin = (Gross Profit ÷ Revenue) × 100%
Mark‑up = (Gross Profit ÷ Cost of Sales) × 100%
For example, if a product is purchased for £40 and sold for £60, the gross profit is £20. The gross profit margin is (£20 ÷ £60) × 100% = 33.3%, while the mark‑up is (£20 ÷ £40) × 100% = 50%.
例如，若某商品进价40英镑，售价60英镑，毛利为20英镑。毛利率为 (20÷60)×100% = 33.3%，加成率为 (20÷40)×100% = 50%。
4. Expense Ratios | 费用比率
Expense ratios relate specific operating expenses to revenue, helping to monitor cost control. Common examples include the wages ratio and the rent ratio. A rising ratio may indicate that expenses are growing faster than sales.
费用比率将特定的经营费用与销售收入联系起来，有助于监控成本控制。常见的例子包括工资收入和租金收入等。比率的上升可能表明费用增长快于销售增长。
Expense Ratio = (Specific Expense ÷ Revenue) × 100%
Businesses use these ratios to identify areas where spending could be trimmed and to compare their performance against industry benchmarks.
企业利用这些比率来识别可削减的开支领域，并与行业基准进行比较。
5. Return on Capital Employed (ROCE) | 资本回报率
ROCE is a key profitability ratio that measures how effectively a business uses the long‑term capital invested by owners and lenders. It is expressed as a percentage of the operating profit relative to the total capital employed.
资本回报率是一项关键的盈利能力比率，衡量企业利用所有者和债权人投入的长期资本的效率。它以营业利润占已动用资本的百分比表示。
ROCE = (Operating Profit ÷ Capital Employed) × 100%
Capital employed can be calculated as total assets minus current liabilities, or as non‑current liabilities plus equity. The higher the ROCE, the more profit is being generated from each pound of capital.
已动用资本可按总资产减去流动负债计算，也可按非流动负债加所有者权益计算。ROCE 越高，说明每英镑资本产生的利润越多。
6. Current Ratio & Acid Test Ratio | 流动比率与速动比率
These two liquidity ratios assess a company’s ability to meet its short‑term obligations as they fall due. The current ratio includes all current assets, while the acid test (quick) ratio excludes inventory because it may not be easily convertible into cash.
这两个流动性比率评估企业偿还到期短期债务的能力。流动比率包含所有流动资产，而速动比率（酸性测试）则剔除存货，因为存货可能不易快速变现。
Current Ratio = Current Assets ÷ Current Liabilities
Acid Test Ratio = (Current Assets − Closing Inventory) ÷ Current Liabilities
A current ratio of around 1.5:1 to 2:1 and an acid test ratio of around 1:1 are often considered healthy benchmarks, though acceptable levels vary by industry.
流动比率通常在1.5:1至2:1之间，速动比率约为1:1被视为稳健的基准，但可接受的数值因行业而异。
7. Inventory Turnover Rate | 存货周转率
Inventory turnover measures how many times a company sells and replaces its inventory over a period. It is usually expressed as a number of times or as a number of days.
存货周转率衡量企业在一个时期内销售并重置存货的次数。通常以次数或天数表示。
Inventory Turnover (times) = Cost of Sales ÷ Average Inventory
Inventory Turnover (days) = (Average Inventory ÷ Cost of Sales) × 365
Average inventory is commonly calculated as (Opening Inventory + Closing Inventory) ÷ 2. A high turnover rate generally indicates efficient inventory management and good sales performance.
平均存货通常按“（期初存货 + 期末存货）÷ 2”计算。高周转率通常表明存货管理效率高且销售表现良好。
8. Trade Receivables & Payables Turnover | 应收与应付账款周转
These efficiency ratios show how quickly a business collects cash from credit customers and pays its own suppliers. Receivables turnover is measured in days, while payables turnover can be expressed similarly.
这些效率比率显示企业从赊销客户处收回现金以及支付供应商货款的快慢。应收账款周转以天数计量，应付账款周转同样可以天数表示。
Receivables Collection Period = (Trade Receivables ÷ Credit Sales) × 365
Payables Payment Period = (Trade Payables ÷ Credit Purchases) × 365
A shorter receivables period improves cash flow, while a longer payables period (within agreed terms) can also help cash management. Monitoring these figures is essential for liquidity planning.
较短的应收账款回收期改善现金流，而较长的应付账款付款期（在约定条款内）也有助于现金管理。监控这些数字对流动性规划至关重要。
9. Depreciation Methods | 折旧方法
Depreciation allocates the cost of a non‑current asset over its useful life. The two main methods are straight‑line and reducing balance. Each method provides a different pattern of annual depreciation charges.
折旧将非流动资产的成本在其使用年限内进行分摊。两种主要方法是直线法和余额递减法。每种方法产生的年度折旧费用模式不同。
Straight‑line method: This spreads the depreciable amount evenly across the asset’s useful life.
直线法：将可折旧金额在使用年限内平均分摊。
Annual Depreciation = (Cost − Residual Value) ÷ Useful Life
Reducing balance method: A fixed percentage is applied each year to the net book value (carrying amount) of the asset, resulting in a declining charge over time.
余额递减法：每年以固定百分比乘以资产的账面净值，导致折旧费用逐年递减。
Annual Depreciation = Net Book Value × Depreciation Rate (%)
The choice of method affects the income statement and the statement of financial position, and therefore influences reported profit and asset values.
选用何种方法会影响利润表和财务状况表，进而影响报告利润和资产价值。
10. Inventory Valuation Methods (FIFO, LIFO, AVCO) | 存货计价方法
When inventory items are purchased at different prices, businesses must decide which cost to attribute to units sold. The three common methods are FIFO, LIFO, and AVCO.
当存货以不同价格购入时，企业必须决定已售出存货应归属哪个成本。常用的三种方法是先进先出法、后进先出法和加权平均法。
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。
LIFO (Last In, First Out): assumes the newest inventory is sold first. Closing inventory is valued at older costs. Note that LIFO is not permitted under International Accounting Standards.
后进先出法 (LIFO)：假设最新购入的存货最先售出。期末存货按较早的成本计价。请注意，国际会计准则不允许使用这种方法。
AVCO (Weighted Average Cost): calculates the average cost per unit after each purchase. The cost of sales and closing inventory are both valued at this average cost.
加权平均法 (AVCO)：每次购货后计算单位平均成本，销售成本和期末存货均按此平均成本计价。
Weighted Average Cost = Total Cost of Goods Available for Sale ÷ Total Units Available
Different methods can produce different gross profit figures, especially when prices are rising or falling.
不同的方法会产生不同的毛利数字，尤其是在价格上涨或下跌时。
11. Break‑even Analysis | 盈亏平衡分析
Break‑even analysis determines the level of sales at which total revenue equals total costs, meaning the business makes neither a profit nor a loss. The break‑even point can be expressed in units or in sales value.
盈亏平衡分析确定总收入等于总成本的销售水平，此时企业既不盈利也不亏损。盈亏平衡点可以用数量或销售额表示。
Break‑even Point (units) = Fixed Costs ÷ (Selling Price per Unit − Variable Cost per Unit)
Break‑even Point (£) = Break‑even Units × Selling Price per Unit
Contribution per unit, which is selling price minus variable cost, is the amount each unit contributes towards covering fixed costs and then generating profit. Margin of safety shows the extent to which actual sales exceed the break‑even point.
单位贡献 = 售价 − 单位变动成本，它是每售出一单位产品用于弥补固定成本并创造利润的金额。安全边际则显示实际销售超出盈亏平衡点的程度。
Margin of Safety = Actual Sales Units − Break‑even Units
Break‑even charts provide a visual representation of total costs, total revenue and the break‑even point, helping managers make decisions about pricing and output levels.
盈亏平衡图提供了总成本、总收入以及盈亏平衡点的可视化表示，有助于管理层就定价和产出水平作出决策。
12. Budgeting & Variance Analysis | 预算编制与差异分析
A budget is a financial plan for the future. Variance analysis compares actual results with budgeted figures to identify differences and their causes. Favourable variances increase profit relative to budget, while adverse variances reduce it.
预算是对未来的财务计划。差异分析将实际结果与预算数据进行比较，以识别差异及其原因。有利差异相对于预算增加利润，不利差异则减少利润。
Variance = Actual Figure − Budgeted Figure
Common sales and cost variances include sales price variance, sales volume variance, material cost variance, and labour efficiency variance. Understanding these helps managers take corrective action.
常见的销售和成本差异包括销售价格差异、销售数量差异、材料成本差异和人工效率差异。理解这些差异有助于管理层采取纠正措施。
Cash flow forecasting is closely linked to budgeting. It predicts the inflows and outflows of cash over a future period, ensuring the business can meet its obligations when they fall due. The net cash flow is the difference between total receipts and total payments.
现金流量预测与预算编制密切相关。它预测未来一段时期内的现金流入和流出，确保企业到期能够履行付款义务。净现金流量是总收入与总支出之间的差额。
Net Cash Flow = Total Receipts − Total Payments
Closing Balance = Opening Balance + Net Cash Flow
Variance reports and cash flow statements together provide a comprehensive picture of both profitability and liquidity, which is vital for sound financial management.
差异报告与现金流量表共同提供了赢利能力和流动性的全面图景，这对稳健的财务管理至关重要。
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