📚 Year 10 Edexcel Accounting Formula & Theorem Quick Reference Handbook | Year 10 Edexcel 会计：公式定理速查手册
Mastering essential accounting formulas and ratios is the key to analysing financial statements, evaluating business performance and scoring high marks in the Edexcel Year 10 Accounting exam. This handbook compiles all the core equations you need, from the fundamental accounting equation to profitability, liquidity, efficiency and depreciation calculations. Every formula is presented with a clear definition, the units you should use and the worked steps you can copy in the exam.
掌握核心会计公式和比率，是分析财务报表、评估企业业绩并在 Edexcel Year 10 会计考试中取得高分的关键。本手册汇总了你需要掌握的所有核心等式，从基本会计等式到盈利能力、流动性、效率及折旧计算。每个公式都配有清晰定义、应使用的单位以及可直接照搬到考场上的分步演算过程。
1. How to Use This Handbook | 如何使用本手册
This handbook is built as a revision companion, not a textbook. Read the definition first, then memorise the formula, then practise the worked step on a past paper question. Accounts rewards accuracy and presentation as much as knowledge, so always show the formula, substitute the numbers, and state the unit at the end.
本手册是复习伴侣，而不是教科书。先读定义，再背公式，最后在历年真题中练习演算步骤。会计科目既看知识，也看准确性与书写规范，所以务必写出公式、代入数字，并在最后标注单位。
Ratios must always be given in the correct unit. Percentage ratios are written with a % sign, turnover ratios in times, and collection periods in days or months. A correct number with the wrong unit will often lose the mark.
比率必须使用正确的单位。百分比类比率要写 % 符号，周转类比率写“次”，收账期写天数或月数。数字正确但单位写错，通常拿不到分。
- Percentage ratios: gross profit margin, profit margin, ROCE, mark-up. | 百分比类：毛利率、净利率、资本回报率、加成率。
- Times ratios: current ratio, liquid ratio, inventory turnover. | 次数类：流动比率、速动比率、存货周转率。
- Period ratios: receivables days, payables days, inventory days. | 期间类：应收账款天数、应付账款天数、存货天数。
- Money values: gross profit, net profit, depreciation charge, break-even revenue. | 金额类：毛利、净利、折旧费用、盈亏平衡收入。
2. The Accounting Equation | 会计等式
The accounting equation is the foundation of double-entry bookkeeping. It states that all assets owned by a business are funded either by capital provided by the owner or by liabilities owed to outside parties. The equation must balance after every single transaction, which is why every debit needs an equal credit.
会计等式是复式记账法的基础。它指出，企业拥有的所有资产要么由所有者投入的资本提供资金，要么由欠外部各方的负债提供资金。每完成一笔交易后，该等式必须保持平衡，这正是每一笔借方都需要等额贷方的原因。
Assets = Capital + Liabilities
Rearranged versions are equally important and frequently tested. If a question gives you two of the three figures, you should be able to calculate the missing one quickly and without hesitation.
等式的变形同样重要，而且经常考。若题目给出三者中的两个数字，你必须能够迅速、毫不犹豫地算出缺的那一个。
- Capital = Assets − Liabilities | 资本 = 资产 − 负债
- Liabilities = Assets − Capital | 负债 = 资产 − 资本
A worked step: a trader owns assets of $48,000 and owes suppliers $13,000. Capital is therefore 48,000 − 13,000 = $35,000. If the owner then introduces a further $5,000 cash, assets rise to $53,000 and capital rises to $40,000, so the equation still balances.
演算示范：某商人拥有资产 48,000 美元，欠供应商 13,000 美元，则资本为 48,000 − 13,000 = 35,000 美元。若所有者再投入 5,000 美元现金，资产升至 53,000 美元，资本升至 40,000 美元，等式依然平衡。
3. The Extended Accounting Equation and Capital Calculation | 扩展会计等式与资本计算
The basic equation ignores profit and drawings, so the extended version is used whenever a business has traded for a period. Profit increases capital because it belongs to the owner, while drawings reduce capital because the owner has taken resources out of the business.
基本等式没有考虑利润和提款，因此当企业已经经营了一个期间时，就要使用扩展等式。利润会增加资本，因为它属于所有者；提款会减少资本，因为所有者把资源从企业中取走了。
Assets = Capital + Profit − Drawings + Liabilities
Two further rearrangements are extremely common in exam questions on the statement of financial position and on incomplete records. Learn them as a family rather than as separate facts.
以下两个变形在财务状况表题和资料不全题中极为常见。要把它们当作一组公式来记，而不是孤立的事实。
- Closing capital = Opening capital + Additional capital introduced + Profit − Drawings | 期末资本 = 期初资本 + 追加投入资本 + 利润 − 提款
- Profit = Closing capital + Drawings − Opening capital − Additional capital introduced | 利润 = 期末资本 + 提款 − 期初资本 − 追加投入资本
Worked step: opening capital $20,000, additional capital $4,000, drawings $9,000, closing capital $27,000. Profit = 27,000 + 9,000 − 20,000 − 4,000 = $ tal, and additional capital is deducted because it increased capital without being earned.
演算示范：期初资本 20,000 美元，追加资本 4,000 美元，提款 9,000 美元，期末资本 27,000 美元。利润 = 27,000 + 9,000 − 20,000 − 4,000 = 12,000 美元。注意提款要加回，因为它减少了资本；追加资本要扣除，因为它增加了资本却不是经营赚来的。
4. Profitability Ratios | 盈利能力比率
Profitability ratios measure how successfully a business converts revenue into profit. They are always expressed as percentages and are normally compared year on year, or against a rival business in the same industry. An increase is not automatically good: a rising margin on falling revenue may still signal trouble.
盈利能力比率衡量企业把收入转化为利润的效率。它们通常以百分比表示，并与上一年度或同行业竞争对手比较。比率上升不一定就是好事：收入下降而利润率上升，仍可能预示经营困难。
Gross profit margin = (Gross profit ÷ Revenue) × 100
Profit margin = (Profit for the year ÷ Revenue) × 100
ROCE = (Profit from operations ÷ Capital employed) × 100
Capital employed can be calculated in two equivalent ways, and either is accepted if you show your workings clearly. This ratio is the best single measure of how efficiently the owners' and lenders' money is being used.
资本占用额有两种等价算法，只要写清演算过程，任一种都被接受。这个比率是衡量所有者与贷款人资金使用效率的最佳单一指标。
- Capital employed = Total equity + Non-current liabilities | 资本占用额 = 权益总额 + 非流动负债
- Capital employed = Total assets − Current liabilities | 资本占用额 = 资产总额 − 流动负债
- Expenses to revenue = (Total expenses ÷ Revenue) × 100 | 费用占收入比 = （费用总额 ÷ 收入）× 100
Worked step: revenue $250,000, gross profit $100,000, profit for the year $30,000, capital employed $150,000. Gross profit margin = 100,000 ÷ 250,000 × 100 = 40%. Profit margin = 30,000 ÷ 250,000 × 100 = 12%. ROCE = 30,000 ÷ 150,000 × 100 = 20%.
演算示范：收入 250,000 美元，毛利 100,000 美元，年度利润 30,000 美元，资本占用额 150,000 美元。毛利率 = 100,000 ÷ 250,000 × 100 = 40%。净利率 = 30,000 ÷ 250,000 × 100 = 12%。资本回报率 = 30,000 ÷ 150,000 × 100 = 20%。
5. Mark-up, Margin and Their Relationship | 加成率、利润率及其关系
Mark-up and margin are easily confused because both use gross profit. The difference lies in the denominator: mark-up compares gross profit with cost of sales, while margin compares gross profit with revenue. Always read the question wording carefully before choosing.
加成率和利润率很容易混淆，因为两者都以毛利为分子。区别在分母：加成率用毛利比销售成本，利润率用毛利比收入。选择公式前一定要仔细读题。
Mark-up = (Gross profit ÷ Cost of sales) × 100
Margin = (Gross profit ÷ Revenue) × 100
Margin = Mark-up ÷ (1 + Mark-up)
Mark-up = Margin ÷ (1 − Margin)
These conversions are powerful because they let you find missing figures in incomplete records questions. If cost of sales is known and the mark-up is known, gross profit and revenue follow immediately.
这两个换算公式非常有用，因为它们能让你在资料不全题中求出缺失数字。若已知销售成本和加成率，毛利与收入便可立即推出。
- Mark-up 25% gives margin 25 ÷ 125 = 20% | 加成率 25% 对应利润率 25 ÷ 125 = 20%
- Margin 40% gives mark-up 40 ÷ 60 = 66.7% | 利润率 40% 对应加成率 40 ÷ 60 = 66.7%
- Gross profit = Cost of sales × Mark-up | 毛利 = 销售成本 × 加成率
- Revenue = Cost of sales × (1 + Mark-up) | 收入 = 销售成本 × （1 + 加成率）
6. Liquidity Ratios | 流动性比率
Liquidity ratios test whether a business can pay its short-term debts as they fall due. They compare current assets with current liabilities and are written as a ratio in the form x : 1 or as a plain number of times. A business can be profitable and still fail if its liquidity is poor.
流动性比率检验企业能否在短期债务到期时偿付。它把流动资产与流动负债相比，写成 x : 1 的比率形式或单纯的倍数。企业可能盈利，却因流动性差而倒闭。
Current ratio = Current assets ÷ Current liabilities
Liquid (acid test) ratio = (Current assets − Inventory) ÷ Current liabilities
Inventory is excluded from the liquid ratio because it may take months to sell and its value may fall. A commonly quoted benchmark is 1.5 to 2 : 1 for the current ratio and about 1 : 1 for the liquid ratio, but the ideal figure depends on the industry.
速动比率要剔除存货，因为存货可能数月才能售出，且价值可能下跌。常见参考值是流动比率 1.5 至 2 : 1、速动比率约 1 : 1，但理想数值取决于行业。
- Current assets: inventory, trade receivables, cash and cash equivalents, prepayments | 流动资产：存货、应收账款、现金及现金等价物、预付费用
- Current liabilities: trade payables, bank overdraft, accruals, short-term loans | 流动负债：应付账款、银行透支、应计费用、短期借款
- Too high a current ratio may mean idle inventory or poor credit control | 流动比率过高可能意味着存货积压或信贷管理不佳
Worked step: current assets $90,000 including inventory $35,000; current liabilities $ ÷ 45,000 = 2 : 1. Liquid ratio = (90,000 − 35,000) ÷ 45,000 = 55,000 ÷ 45,000 = 1.22 : 1.
演算示范：流动资产 90,000 美元，其中存货 35,000 美元；流动负债 45,000 美元。流动比率 = 90,000 ÷ 45,000 = 2 : 1。速动比率 = （90,000 − 35,000）÷ 45,000 = 55,000 ÷ 45,000 = 1.22 : 1。
7. Efficiency Ratios | 效率比率
Efficiency ratios show how well a business manages its inventory, its debtors and its creditors. They are expressed in times or in days and are usually calculated using average figures so that seasonal fluctuations do not distort the result.
效率比率反映企业管理存货、应收账款和应付账款的能力。它们以次数或天数表示，通常使用平均数计算，以免季节性波动扭曲结果。
Inventory turnover = Cost of sales ÷ Average inventory
Inventory days = (Average inventory ÷ Cost of sales) × 365
Receivables days = (Trade receivables ÷ Credit sales) × 365
Payables days = (Trade payables ÷ Credit purchases) × 365
Average inventory is opening inventory plus closing inventory divided by two. High inventory turnover or short inventory days suggests fast-moving stock; falling turnover may indicate overstocking or weakening demand. Longer payables days improve cash flow but can damage supplier relationships.
平均存货等于期初存货加期末存货除以二。存货周转率高或存货天数短，说明存货流转快；周转率下降可能意味着库存过多或需求走弱。应付账款天数延长可改善现金流，但可能损害与供应商的关系。
- Asset turnover = Revenue ÷ Net assets | 资产周转率 = 收入 ÷ 净资产
- Non-current asset turnover = Revenue ÷ Non-current assets | 非流动资产周转率 = 收入 ÷ 非流动资产
- Shorter receivable days = faster cash collection | 应收账款天数越短，收现越快
8. The Working Capital Cycle | 营运资本周转周期
The working capital cycle, sometimes called the cash operating cycle, measures the average number of days between paying for goods and receiving cash from customers. A shorter cycle means less cash is tied up in working capital and less external finance is needed.
营运资本周转周期有时也称现金经营周期，用来衡量从付货款到从客户收到现金之间的平均天数。周期越短，被营运资本占用的现金越少，所需外部融资也越少。
Working capital cycle = Inventory days + Receivables days − Payables days
If the result is negative, customers pay before suppliers are paid, which is the ideal position for a supermarket or a subscription business. A long positive cycle usually forces a business to arrange an overdraft.
若结果为零或负数，说明企业先收到客户的钱再付供应商，这是超市或订阅型业务最理想的状态。周期过长且为正数，通常迫使企业安排银行透支。
- Reduce inventory days: tighter stock control, just-in-time ordering | 缩短存货天数：加强库存控制、准时制采购
- Reduce receivable days: early settlement discounts, stricter credit checks | 缩短应收账款天数：提供提前付款折扣、严格信用审核
- Extend payables days: negotiate longer credit terms without losing discounts | 延长应付账款天数：在不损失折扣的前提下争取更长账期
60 + 45 − 30 = 75 days. The business must finance 75 days of trading before cash returns.
演算示范：存货天数 60 天，应收账款天数 45 天，应付账款天数 30 天。周期 = 60 + 45 − 30 = 75 天。企业必须先为 75 天的经营垫付资金，现金才回流。
9. Inventory Valuation: FIFO and AVCO | 存货计价：先进先出法与加权平均法
Inventory valuation affects both the statement of profit or loss and the statement of financial position, so examiners test it often. Under FIFO, the oldest units are assumed to be sold first, leaving the newest and usually most expensive units in closing inventory. Under AVCO, a new weighted average cost per unit is recalculated after each purchase.
存货计价同时影响利润表和财务状况表，因此考官经常考查。先进先出法假设最早购入的单位先售出，期末存货剩下最新、通常也是最贵的单位。加权平均法在每次采购后重新计算单位加权平均成本。
AVCO cost per unit = Total cost of units available ÷ Total number of units available
Cost of sales = Opening inventory + Purchases − Closing inventory
When prices are rising, FIFO produces a higher closing inventory value, a lower cost of sales and therefore a higher reported profit than AVCO. This is why the choice of method must be applied consistently and disclosed in the notes.
当价格上涨时，与加权平均法相比，先进先出法会得出更高的期末存货价值、更低的销售成本，从而报告更高的利润。因此计价方法必须一贯使用，并在附注中披露。
- FIFO: suitable for perishable or fast-moving goods | 先进先出法：适合易腐或周转快的商品
- AVCO: smooths out price fluctuations | 加权平均法：能平滑价格波动
- Both methods are acceptable, but consistency is required | 两种方法均可接受，但必须保持一贯性
10. Depreciation: Straight-Line and Reducing Balance | 折旧：直线法与余额递减法
Depreciation spreads the cost of a non-current asset over its useful life in line with the accruals concept. It is not a cash payment; it is an expense that reduces profit and the carrying value of the asset.
折旧依据权责发生制，把非流动资产的成本分摊到其使用寿命内。它不是现金支出，而是一项减少利润和资产账面价值的费用。
Straight-line depreciation = (Cost − Residual value) ÷ Useful life
Reducing balance depreciation = Carrying value × Depreciation rate %
Net book value = Cost − Accumulated depreciation
The straight-line method charges the same amount every year and suits assets that lose value evenly, such as fixtures and fittings. The reducing balance method charges more in the early years and suits assets that lose value quickly, such as vehicles or computers.
直线法每年计提相同金额，适合价值均匀下降的资产，如固定装置与设备。余额递减法前期计提较多，适合价值快速下降的资产，如车辆或电脑。
- Worked step, straight line: cost $40,000, residual value $4,000, life 4 years. Annual charge = (40,000 − 4,000) ÷ 4 = $9,000 | 直线法演算：成本 40,000 美元，残值 4,000 美元，寿命 4 年。年折旧额 = （40,000 − 4,000）÷ 4 = 9,000 美元
- Worked step, reducing balance: cost $40,000, rate 25%. Year 1 charge = 40,000 × 25% = $10,000; net book value = $30,000. Year 2 charge = 30,000 × 25% = $7,500 | 余额递减法演算：成本 40,000 美元，比率 25%。第 1 年折旧 = 40,000 × 25% = 10,000 美元，账面净值 30,000 美元。第 2 年折旧 = 30,000 × 25% = 7,500 美元
- Profit or loss on disposal = Disposal proceeds − Net book value | 处置损益 = 处置收入 − 账面净值
11. Cost, Contribution and Break-Even Formulas | 成本、贡献毛益与盈亏平衡公式
Break-even analysis separates costs into fixed and variable elements to find the level of activity at which neither profit nor loss is made. Contribution is the key concept: it is the amount each unit contributes towards fixed costs and then towards profit.
盈亏平衡分析把成本划分为固定成本和变动成本，以找出既不盈利也不亏损的业务量。贡献毛益是核心概念：它是每单位产品为弥补固定成本、进而创造利润所作的贡献。
Contribution per unit = Selling price per unit − Variable cost per unit
Break-even units = Fixed costs ÷ Contribution per unit
Break-even revenue = Break-even units × Selling price per unit
Profit = Total contribution − Fixed costs
Margin of safety shows how much sales can fall before a loss is made. It can be expressed in units, in revenue or as a percentage, and a large margin of safety indicates a lower risk of loss.
安全边际显示销售额下降多少才会出现亏损。它可以用数量、收入或百分比表示，安全边际越大，亏损风险越低。
- Margin of safety (units) = Actual units − Break-even units | 安全边际（数量）= 实际销量 − 盈亏平衡销量
- Margin of safety % = (Margin of safety ÷ Actual sales) × 100 | 安全边际率 = （安全边际 ÷ 实际销售）× 100
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