📚 Year 9 CAIE Accounting: Quick Reference Handbook of Formulas and Theorems | Year 9 CAIE 会计：公式定理速查手册
This quick reference handbook is written for Year 9 students following the CAIE Accounting curriculum. It gathers in one place every formula, definition and accounting rule that regularly appears in class tests and end-of-year assessments, from the fundamental accounting equation to control accounts, bank reconciliations and ratio analysis. Work through it topic by topic, cover the Chinese column and test yourself, then reverse the process. Used this way, the handbook becomes a revision tool rather than a list to memorise blindly.
本速查手册专为学习 CAIE 会计课程的 Year 9 学生编写。它把课堂测验与年终考试中反复出现的全部公式、定义与会计规则集中在一处，从基本会计等式一直覆盖到控制账户、银行对账与比率分析。建议按主题逐节推进，先遮住中文自测，再反过来遮住英文自测。这样使用，手册便成为复习工具，而不是一份死记硬背的清单。
1. The Accounting Equation | 会计等式
The accounting equation is the cornerstone of all financial accounting. It ensures that every transaction keeps the double-entry system in balance, and it is the starting point of both the income statement and the statement of financial position.
会计等式是所有财务会计的基石。它确保每笔交易使复式记账体系保持平衡，也是损益表与资产负债表的共同起点。
Assets = Liabilities + Owner's Equity (Capital)
Assets are resources the business owns or controls and from which future benefit is expected. Liabilities are present obligations owed to outside parties. Owner's equity, also called capital, is the residual interest of the owner after all liabilities are deducted.
资产是企业拥有或控制、预期能带来未来经济利益的资源。负债是企业对外承担的现时义务。所有者权益又称资本，是扣除全部负债后所有者享有的剩余权益。
- Assets: cash, bank, inventory, trade receivables, fixtures, motor vehicles, premises.
- Liabilities: bank loan, trade payables, bank overdraft, accrued expenses.
- Capital: owner's opening investment plus later capital introduced.
- 资产：现金、银行存款、存货、应收账款、装置设备、汽车、房屋。
- 负债：银行借款、应付账款、银行透支、应计费用。
- 资本：所有者期初投入加上后续追加的资本。
A worked example: a business has total assets of $75,000 and total liabilities of $30,000. Owner's equity is therefore $45,000.
示例：某企业资产总额为 $75,000，负债总额为 $30,000，则所有者权益为 $45,000。
$75,000 = $30,000 + $45,000
If the owner later introduces an extra $5,000 cash, assets rise to $80,000 and capital rises to $50,000. The equation still balances, which is exactly what double entry is designed to guarantee.
若所有者随后追加投入现金 $5,000，资产升至 $80,000，资本升至 $50,000。等式依然平衡，这正是复式记账要保证的结果。
2. Expanded Accounting Equation and Profit | 扩展会计等式与利润
Revenue, expenses and drawings all change owner's equity, so the basic equation is expanded to show them separately. This version explains why profit increases capital and why drawings reduce it.
收入、费用与提款都会改变所有者权益，因此基本等式被扩展，以便分别列示。这一版本解释了利润为何增加资本、提款为何减少资本。
Assets = Liabilities + Capital + Revenue − Expenses − Drawings
Two related forms are used constantly in examination questions. The first defines profit itself; the second links opening and closing capital.
考试题目中会反复用到两种相关变形。第一种界定利润本身，第二种把期初资本与期末资本联系起来。
Profit = Revenue − Expenses
Closing Capital = Opening Capital + Profit − Drawings
Revenue is the income earned from selling goods or services, whether or not cash has been received. Expenses are the costs consumed in earning that revenue. Drawings are goods or cash taken by the owner for private use and are never treated as a business expense.
收入是销售商品或提供服务所赚取的收益，无论是否已收到现金。费用是为赚取该收入而耗用的成本。提款是所有者取走自用的商品或现金，绝不能作为企业费用处理。
- Revenue increases capital, so it is credited.
- Expenses and drawings decrease capital, so they are debited.
- Profit is not a separate account; it is the net result of all revenue and expense accounts.
- 收入增加资本，因此记贷方。
- 费用与提款减少资本，因此记借方。
- 利润不是单独的账户，而是全部收入与费用账户的净结果。
3. Double-Entry Rules: Debits and Credits | 复式记账规则：借方与贷方
Every transaction is recorded twice: once as a debit and once as a credit, with equal total amounts. The direction of the entry depends on the type of account and on whether it is increasing or decreasing.
每笔交易都要记录两次：一次记借方，一次记贷方，金额合计相等。记账方向取决于账户类型，以及该账户是增加还是减少。
| Account type | 账户类型 | Debit entry | 借方 | Credit entry | 贷方 |
|---|---|---|
| Assets 资产 | Increase 增加 | Decrease 减少 |
| Liabilities 负债 | Decrease 减少 | Increase 增加 |
| Capital 资本 | Decrease 减少 | Increase 增加 |
| Revenue 收入 | Decrease 减少 | Increase 增加 |
| Expenses 费用 | Increase 增加 | Decrease 减少 |
| Drawings 提款 | Increase 增加 | Decrease 减少 |
A useful memory aid is DEAD CLIC: Debit Expenses, Assets and Drawings; Credit Liabilities, Income and Capital. Note that the words debit and credit simply mean left side and right side of an account; they do not mean good or bad.
一个实用的记忆口诀是 DEAD CLIC：借方记费用、资产与提款；贷方记负债、收入与资本。注意，借方与贷方只表示账户的左方与右方，并不代表好与坏。
Example: the business buys inventory for $2,000 on credit. Inventory (asset) is debited $2,000 and trade payables (liability) are credited $2,000.
示例：企业赊购存货 $2,000。存货（资产）借记 $2,000，应付账款（负债）贷记 $2,000。
4. The Trial Balance | 试算平衡表
A trial balance is a list of all ledger balances at a given date, with debit balances in one column and credit balances in another. Its purpose is to check the arithmetical accuracy of the double-entry bookkeeping.
试算平衡表是在某一日期列出全部分类账余额的清单，借方余额与贷方余额分列两栏。其目的是检查复式记账在算术上的准确性。
Total Debit Balances = Total Credit Balances
- Debit balances typically come from: assets, expenses, drawings, purchases and returns inwards.
- Credit balances typically come from: liabilities, capital, revenue, sales, returns outwards and provisions.
- 借方余额通常来自：资产、费用、提款、购货与购货退回。
- 贷方余额通常来自：负债、资本、收入、销货、销货退回与各项准备。
A trial balance that agrees is not proof of correctness. It will not reveal a transaction that was completely omitted, a transaction recorded twice with equal debits and credits, two errors that cancel each other out, or an entry posted to the wrong account with the correct amount.
试算平衡表平衡并不能证明账目完全正确。它无法发现整笔交易被遗漏、同一交易以相等借贷金额重复记录、两个错误相互抵消，或金额正确但记入错误账户等情况。
5. Cost of Sales and Inventory | 销售成本与存货
Cost of sales is the cost of the goods actually sold during the period. It adjusts purchases for opening and closing inventory so that revenue is matched with the cost of earning it.
销售成本是本期内实际售出商品的成本。它用期初与期末存货调整购货，使收入与为赚取该收入而发生的成本相匹配。
= Opening Inventory + Purchases + Carriage Inwards − Returns Outwards − Closing Inventory
Carriage inwards is the delivery cost of bringing goods into the business and is added to purchases. Returns outwards are goods sent back to suppliers and are deducted. Closing inventory is deducted because those goods remain unsold.
进货运费是把货物运入企业的运输成本，计入购货。购货退回是退还给供应商的货物，予以扣减。期末存货被扣减，是因为这些商品尚未售出。
Example: opening inventory $4,000, purchases $26,000, carriage inwards $1,000, returns outwards $2,000, closing inventory $5,000. Cost of sales is $4,000 + $26,000 + $1,000 − $2,000 − $5,000 = $24,000.
示例：期初存货 $4,000，购货 $26,000，进货运费 $1,000，购货退回 $2,000，期末存货 $5,000。则销售成本为 $4,000 + $26,000 + $1,000 − $2,000 − $5,000 = $24,000。
6. Income Statement: Gross Profit and Net Profit | 损益表：毛利与净利
The income statement measures performance over a period. Gross profit compares revenue with the direct cost of the goods sold, while net profit takes all other income and expenses into account.
损益表衡量一段期间内的经营业绩。毛利把收入与已售商品的直接成本相比较，净利润则计入全部其他收入与费用。
Gross Profit = Revenue − Cost of Sales
Net Profit = Gross Profit + Other Income − Expenses
Two profitability ratios follow directly from these figures and should be quoted to one or two decimal places.
由上述数字可直接得出两个盈利能力比率，结果通常保留一至两位小数。
Gross Profit Margin = Gross Profit ÷ Revenue × 100%
Net Profit Margin = Net Profit ÷ Revenue × 100%
A fall in gross profit margin usually points to a higher purchase price, a lower selling price or an increase in carriage inwards. A fall in net profit margin while gross margin is stable suggests that expenses have risen.
毛利率下降通常说明进价上升、售价下降或进货运费增加。若毛利率稳定而净利率下降，则说明费用上升了。
7. The Statement of Financial Position | 资产负债表
The statement of financial position is a snapshot of what a business owns and owes on one specific date. It is built directly on the accounting equation rearranged into a vertical format.
资产负债表反映企业在某一特定日期拥有和欠付的资产与负债情况，是会计等式重新排列后的纵向格式。
Net Assets = Non-current Assets + Current Assets − Current Liabilities
Net Assets = Closing Capital
Non-current assets are held for long-term use, such as premises and machinery. Current assets are expected to be converted into cash within a year, such as inventory and trade receivables. Current liabilities are due within a year, such as trade payables and bank overdraft. Non-current liabilities are repayable after more than one year, such as a long-term bank loan.
非流动资产是长期持有的资产，如房屋与机器。流动资产预计在一年内变现，如存货与应收账款。流动负债在一年内到期，如应付账款与银行透支。非流动负债的偿还期超过一年，如长期银行借款。
The capital section is proved by the closing capital formula: Opening Capital + Profit − Drawings + Additional Capital Introduced.
资本部分通过期末资本公式验证：期初资本 + 利润 − 提款 + 追加投入资本。
8. Depreciation: Methods and Formulas | 折旧：方法与公式
Depreciation is the systematic allocation of the cost of a non-current asset over its useful life. It is an application of the matching principle, not a movement of cash.
折旧是把非流动资产成本在其使用寿命内系统分摊的做法。它是配比原则的应用，而不是现金的流动。
Straight-line Depreciation = (Cost − Residual Value) ÷ Useful Life
Reducing Balance Depreciation = Net Book Value at Start of Year × Rate %
Net Book Value = Cost − Accumulated Depreciation
- Straight line: equal charge each year; suitabIe for assets used evenly, such as fixtures.
- Reducing balance: higher charge in early years; suitable for assets losing value quickly, such as computers.
- Accumulated depreciation is a credit balance and is deducted from cost, not treated as an expense on its own.
- The depreciation charge for the year is an expense in the income statement.
- 直线法：每年费用相等，适合使用均匀的资产，如装置设备。
- 余额递减法：前期费用较高，适合快速贬值的资产，如电脑。
- 累计折旧为贷方余额，从成本中扣减，本身不作为费用处理。
- 当年折旧额作为费用列入损益表。
Example: a machine costs $20,000, has a residual value of $2,000 and a useful life of 6 years. Annual straight-line depreciation is ($20,000 − $2,000) ÷ 6 = $3,000.
示例：某机器成本 $20,000，残值 $2,000，使用寿命 6 年。直线法年折旧额为 ($20,000 − $2,000) ÷ 6 = $3,000。
9. Year-End Adjustments: Accruals, Prepayments and Bad Debts | 期末调整：应计、预付与坏账
Year-end adjustments apply the accrual and matching principles so that profit reflects the period's activity only. They are among the most commonly examined adjustments in Year 9.
期末调整运用权责发生制与配比原则，使利润只反映本期的经营活动。这是 Year 9 中最常考的调整项目之一。
- Accrued expense: used but not yet paid, so add to the expense and record a current liability.
- Prepaid expense: paid but not yet used, so deduct from the expense and record a current asset.
- Accrued income: earned but not yet received, so add to income and record a current asset.
- Income received in advance: received but not yet earned, so deduct from income and record a current liability.
- 应计费用：已耗用但未支付，加入费用并确认流动负债。
- 预付费用：已支付但未耗用，从费用中扣除并确认流动资产。
- 应计收入：已赚取但未收到，加入收入并确认流动资产。
- 预收收入：已收到但未赚取，从收入中扣除并确认流动负债。
Bad debts are amounts owed by credit customers that will never be collected. They are written off against trade receivables and charged as an expense.
坏账是赊销客户永远不会偿还的欠款。它从应收账款中注销，并作为费用计入损益表。
Provision for Doubtful Debts = Trade Receivables after Bad Debts × Agreed %
Only the increase in the provision is charged as an expense; a decrease is treated as income. The provision is shown as a deduction from trade receivables in the statement of financial position.
只有准备金的增加额作为费用计入；减少额则作为收入处理。准备金在资产负债表中作为应收账款的扣减项列示。
10. Control Accounts and Reconciliation | 控制账户与对
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