📚 Year 9 Cambridge Accounting: Quick Reference Handbook of Formulas and Concepts | 剑桥Year 9会计：公式定理速查手册
This handbook serves as a compact revision tool for Year 9 students following the Cambridge Accounting curriculum. It brings together the essential formulas, accounting equations and core concepts you will need to master the fundamentals of accounting. Every entry is presented in bilingual form to support both English and Chinese learners, ensuring that key terms and calculations are clearly understood. Use this guide to test your recall, clarify relationships between financial statements and solidify your knowledge before any class test or examination.
本手册是为遵循剑桥会计课程的Year 9学生准备的紧凑型复习工具。它汇集了你掌握会计基础所需的关键公式、会计等式和核心概念。每个条目均以双语形式呈现，支持英语和中文学习者，确保关键术语和计算都能被清晰理解。利用本指南检验你的记忆，厘清财务报表之间的关系，并在任何课堂测验或考试前巩固你的知识。
1. The Accounting Equation | 会计等式
ng equation is the foundation of the entire double-entry system. It states that a business's total assets are always equal to the sum of its total liabilities and owner's equity. The equation is written as: Assets = Liabilities + Equity.
会计等式是整个复式记账系统的基础。它表明一个企业的总资产总是等于其总负债与所有者权益之和。该等式写为：资产 = 负债 + 所有者权益。
Every business transaction affects this equation but always keeps it in balance. For example, if the owner invests cash into the business, assets (cash) increase and equity (capital) increases by the same amount. If the business buys equipment with a bank loan, assets (equipment) and liabilities (loan) both increase.
每一笔商业交易都会影响这一等式，但总能保持其平衡。例如，如果所有者向企业投入现金，则资产（现金）增加，同时所有者权益（资本）以相同金额增加。如果企业用银行贷款购买设备，则资产（设备）和负债（贷款）同时增加。
2. Rules of Double-Entry Bookkeeping | 复式记账规则
Double-entry bookkeeping means every transaction is recorded twice – once as a debit and once as a credit. The total value of debits must equal the total value of credits in every journal entry.
复式记账意味着每笔交易都记录两次——一次作为借方，一次作为贷方。在每一笔日记账分录中，借方总额必须等于贷方总额。
The rules for increases and decreases in accounts are: Assets increase with a debit and decrease with a credit. Liabilities and equity increase with a credit and decrease with a debit. Income increases equity, so income accounts increase with a credit. Expenses decrease equity, so expense accounts increase with a debit.
账户增减的规则为：资产借记时增加，贷记时减少。负债和所有者权益贷记时增加，借记时减少。收入会增加所有者权益，因此收入账户贷记时增加。费用会减少所有者权益，因此费用账户借记时增加。
You can remember this with the mnemonic 'DEAD CLIC' – Debit Expenses, Assets, Drawings; Credit Liabilities, Income, Capital.
你可以用助记词“DEAD CLIC”来记忆——借记费用（Expenses）、资产（Assets）、提款（Drawings）；贷记负债（Liabilities）、收入（Income）、资本（Capital）。
3. Trial Balance | 试算平衡表
A trial balance is a list of all ledger account balances at a specific date, with debit balances in one column and credit balances in another. The purpose is to check that total debits equal total credits, which confirms the arithmetic accuracy of the ledger accounts.
试算平衡表是某一特定日期所有分类账户余额的列表，借方余额列在一栏，贷方余额列在另一栏。其目的是检查借方总额是否等于贷方总额，以验证分类账的算术准确性。
If a trial balance does not balance, errors such as a single entry, an incorrect addition or posting the wrong amount to one side may have occurred. However, a balanced trial balance does not guarantee that no errors exist; errors of omission, commission and principle can still be present.
如果试算平衡表不平衡，可能出现了如单边记账、加总错误或过账到错误一方等错误。然而，平衡的试算平衡表并不能保证没有错误；遗漏错误、代理错误和原则性错误仍然可能存在。
4. Income Statement Formulas | 利润表公式
The income statement (profit and loss account) shows the financial performance of a business over a period. The key formulas are:
利润表（损益表）显示企业在一段时间内的财务业绩。其关键公式如下：
Gross Profit = Sales Revenue − Cost of Sales
毛利 = 销售收入 − 销售成本
Cost of Sales = Opening Inventory + Purchases − Closing Inventory
销售成本 = 期初存货 + 购货 − 期末存货
Net Profit = Gross Profit − Other Expenses
净利润 = 毛利 − 其他费用
Other expenses include wages, rent, electricity, depreciation and other operating costs. If there is other income, it is added to gross profit before deducting expenses.
其他费用包括工资、租金、电费、折旧和其他营运成本。如果有其他收益，应在扣除费用之前加入毛利。
5. Statement of Financial Position Formulas | 财务状况表公式
The statement of financial position (balance sheet) shows the assets, liabilities and equity at a point in time. The structure follows the accounting equation. Key working capital formulas are:
财务状况表（资产负债表）显示某一时点的资产、负债和所有者权益。其结构遵循会计等式。关键的营运资金公式包括：
Current Assets are short-term resources such as cash, inventory and trade receivables. Current Liabilities are obligations due within one year, such as trade payables and bank overdraft.
流动资产是短期资源，例如现金、存货和应收账款。流动负债是一年内到期的义务，例如应付账款和银行透支。
Net Current Assets (Working Capital) = Current Assets − Current Liabilities
净流动资产（营运资金） = 流动资产 − 流动负债
Total Net Assets = Non‑current Assets + Net Current Assets − Non‑current Liabilities
总净资产 = 非流动资产 + 净流动资产 − 非流动负债
The equity section shows capital plus retained profit minus drawings.
所有者权益部分显示资本加留存利润减去提款。
6. Depreciation | 折旧
Depreciation is the systematic allocation of the cost of a non‑current asset over its useful life. The two most common methods for Year 9 are straight‑line and reducing balance.
折旧是将非流动资产的成本在其使用寿命内系统分摊的方法。Year 9学习中最常用的两种方法是直线法和余额递减法。
Straight‑line Depreciation = (Cost − Residual Value) ÷ Useful Life
直线折旧额 = （成本 − 残值） ÷ 使用寿命
Reducing Balance Depreciation = Net Book Value × Depreciation Rate (%)
余额递减法折旧额 = 账面净值 × 折旧率（%）
The reducing balance method applies a fixed percentage to the asset’s remaining book value each year. The journal entry to record depreciation is: debit depreciation expense, credit accumulated depreciation.
余额递减法每年按固定资产的剩余账面净值乘以固定百分比计算折旧。记录折旧的日记账分录为：借记折旧费用，贷记累计折旧。
7. Inventory Valuation | 存货计价
Inventory is valued at the lower of cost and net realisable value. For Year 9 Cambridge, you need to understand the First‑In, First‑Out (FIFO) method for assigning costs to closing inventory and cost of sales.
存货按成本与可变现净值孰低法计价。对于剑桥Year 9，你需要理解先进先出法（FIFO），该方法用于将成本分配给期末存货和销售成本。
Under FIFO, the oldest purchases are assumed to be sold first. Therefore, closing inventory consists of the most recently purchased goods. To calculate closing inventory: list the quantities on hand, then take the latest purchase prices until the total quantity is reached.
在先进先出法下，假设最早购入的存货最先售出。因此，期末存货由最近购入的商品构成。计算期末存货的方法：列出库存数量，然后从最近的采购价格开始取值，直至达到总库存数量。
Example: If a company has 50 units left, and the last two purchases were 30 units at £5 and 40 units at £6, closing inventory = (30 × £6) + (20 × £5) = £280.
示例：若一家公司剩50件存货，最近两次采购分别为30件单价£5和40件单价£6，则期末存货 = （30 × £6） + （20 × £5） = £280。
8. Cash and Bank Reconciliation | 现金与银行存款对账
A cash book records all cash and bank transactions. The bank reconciliation statement is prepared to explain the difference between the cash book bank balance and the bank statement balance at a particular date.
现金日记账记录所有现金和银行存款交易。编制银行对账单是为了解释现金日记账的银行余额与银行对账单余额在特定日期的差异。
Common reasons for differences include unpresented cheques (cheques issued but not yet cleared), deposits in transit (amounts banked but not yet recorded by the bank), bank charges and direct credits not yet entered in the cash book.
产生差异的常见原因包括未兑现支票（已开出但尚未结算的支票）、在途存款（已存入但银行尚未记录的款项）、银行手续费和尚未记入现金日记账的直接贷记项目。
his adjusted balance is compared with the bank statement balance, taking into account unpresented cheques and deposits in transit.
调整后的现金日记账余额 = 现金日记账余额 + 直接贷记项 − 银行手续费 − 定期付款通知 ± 差错。然后将此调整后余额与银行对账单余额进行比较，并考虑未兑现支票和在途存款。
9. Ratio Analysis Formulas | 比率分析公式
Ratios help interpret financial statements. The key profitability and liquidity ratios suitable for Year 9 are summarised below.
比率有助于解读财务报表。适用于Year 9的关键盈利能力和流动性比率总结如下。
| Ratio | Formula |
| Gross Profit Margin | (Gross Profit ÷ Sales Revenue) × 100% |
| Net Profit Margin | (Net Profit ÷ Sales Revenue) × 100% |
| Current Ratio | Current Assets ÷ Current Liabilities |
| Acid Test (Quick) Ratio | (Current Assets − Inventory) ÷ Current Liabilities |
| Return on Capital Employed | (Net Profit ÷ Capital Employed) × 100% |
The current ratio measures a firm’s ability to meet short‑term obligations; a ratio between 1.5 and 2 is often considered healthy. The acid test ratio excludes inventory because inventory is not as readily convertible to cash.
流动比率衡量企业偿还短期债务的能力；介于1.5至2之间的比率通常被认为是健康的。速动比率排除了存货，因为存货不那么容易变现。
10. Bad Debts and Provision for Doubtful Debts | 坏账与坏账准备
A bad debt is an amount owed by a credit customer that is unlikely to be collected. When a debt is confirmed as bad, it is written off by debiting bad debts expense and crediting trade receivables.
坏账是指赊销客户所欠且不太可能收回的款项。当一笔债务被确认为坏账时，通过借记坏账费用并贷记应收账款来冲销。
A provision for doubtful debts is an estimate of future bad debts, created under the prudence concept. The adjusting entry is: debit bad debts expense, credit provision for doubtful debts. The provision is usually calculated as a percentage of trade receivables.
坏账准备是根据谨慎性原则对未来可能发生的坏账进行的估计。调整分录为：借记坏账费用，贷记坏账准备。该准备金通常按应收账款的一定百分比计算。
When a specific debt turns bad later, it is written off against the provision, not directly to the profit and loss account again, provided the provision exists.
若以后某一特定债务真的成为坏账，只要已计提准备，就应冲减准备金，而不是再次直接计入损益表。
11. Journals and Ledgers | 日记账与分类账
Special journals are used to record frequent, similar transactions. The main types for Year 9 are the sales journal (for credit sales), purchases journal (for credit purchases), sales returns journal and purchases returns journal. The general journal records all other transactions that do not fit into a special journal.
特种日记账用于记录频繁发生的同类交易。Year 9涉及的主要类型有：销售日记账（记录赊销）、采购日记账（记录赊购）、销售退回日记账和采购退回日记账。普通日记账记录所有不适合特种日记账的其他交易。
All journal entries are later posted to the general ledger. The ledger contains separate accounts for each asset, liability, income, expense and capital. The process of transferring journal entries to ledger accounts is called posting.
所有日记账分录随后都会过账到总分类账。分类账为每一项资产、负债、收入、费用和资本设置单独的账户。将日记账分录转入分类账账户的过程称为过账。
A three‑column ledger account (date, details, debit, credit, balance) makes it easy to see the running balance of an account after each transaction.
三栏式分类账（日期、摘要、借方、贷方、余额）可以方便地查看每笔交易后账户的连续余额。
12. Key Terminology Quick List | 关键术语速查
Here are essential accounting terms often tested at Year 9 level.
以下是Year 9考试中经常考查的基本会计术语。
- Capital – money or assets invested by the owner. / 资本 – 所有者投入的资金或资产。
- Drawings – amounts taken by the owner from the business for personal use. / 提款 – 所有者从企业提取用于个人用途的款项。
- Trade Receivable (Debtor) – a customer who owes money for credit sales. / 应收账款（债务人） – 因赊销而欠款的客户。
- Trade Payable (Creditor) – a supplier to whom the business owes money for credit purchases. / 应付账款（债权人） – 企业因赊购而欠款的供应商。
- Inventory (Stock) – goods held for resale. / 存货 – 为转售而持有的商品。
- Expense – costs incurred in earning revenue. / 费用 – 赚取收入所发生的成本。
- Revenue – income from selling goods or services. / 收入 – 销售商品或提供服务所产生的收益。
- Carriage Inwards – delivery cost of purchases, added to cost of sales. / 购货运费 – 采购的运输成本，计入销售成本。
- Carriage Outwards – delivery cost to customers, treated as an expense. / 销货运费 – 向顾客送货的成本，列为费用。
- Discount Allowed – cash discount given to customers, an expense. / 折扣支出 – 给予顾客的现金折扣，属于费用。
- Discount Received – cash discount received from suppliers, an income. / 折扣收入 – 从供应商处获得的现金折扣，属于收益。
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