📚 Year 10 AQA Accounting: Formula & Theorem Quick Reference Handbook | Year 10 AQA 会计：公式定理速查手册
This handbook brings together the essential formulas, equations, and accounting theorems that every Year 10 AQA Accounting student needs to know. It is designed as a fast and reliable revision companion, helping you apply these concepts accurately in exam questions covering double-entry, financial statements, ratio analysis, and internal control.
本手册汇总了每一位 Year 10 AQA 会计学生必须掌握的核心公式、等式和会计定理。它专为快速可靠的复习而设计，帮助你在涉及复式记账、财务报表、比率分析和内部控制的考题中准确应用这些概念。
1. The Accounting Equation | 会计等式
The accounting equation is the foundation of the entire double-entry system. It states that everything the business owns (assets) is funded either by the owner (capital) or by third parties (liabilities).
会计等式是整个复式记账系统的基础。它表明企业拥有的一切（资产）要么由所有者提供资金（资本），要么由第三方提供资金（负债）。
Assets = Capital + Liabilities
资产 = 资本 + 负债
lities = Assets - Capital. Every financial transaction will keep this equation in balance.
由此我们可以推导出其他形式：资本 = 资产 - 负债；负债 = 资产 - 资本。每一笔财务交易都将使该等式保持平衡。
For a sole trader, the statement of financial position is a detailed snapshot of this equation at a specific date. Assets are split between non-current and current, while liabilities are divided into non-current and current, and capital is adjusted for profit and drawings.
对于个体经营者，财务状况表是此等式在特定日期的详细快照。资产分为非流动资产和流动资产，负债分为非流动负债和流动负债，资本则根据利润和提款进行调整。
2. Double-Entry Rules | 复式记账法则
Every transaction has two aspects: a debit entry and a credit entry. The total amount debited must always equal the total amount credited. Remembering how different account types behave is crucial.
每一笔交易都有两个方面：借方分录和贷方分录。借方总额必须始终等于贷方总额。记住不同类型账户的增减规则至关重要。
| Account Category 账户类别 | Increase 增加 | Decrease 减少 |
|---|---|---|
| Assets 资产 | Debit 借方 | Credit 贷方 |
| Expenses 费用 | Debit 借方 | Credit 贷方 |
| Drawings 提款 | Debit 借方 | Credit 贷方 |
| Liabilities 负债 | Credit 贷方 | Debit 借方 |
| Capital 资本 | Credit 贷方 | Debit 借方 |
| Revenue/Income 收入 | Credit 贷方 | Debit 借方 |
When recording a cash sale, you would debit Cash (asset increasing) and credit Sales Revenue (income increasing). When paying a supplier, you would debit Trade Payables (liability decreasing) and credit Bank (asset decreasing).
记录现金销售时，您会借记现金（资产增加）并贷记销售收入（收入增加）。向供应商付款时，您会借记应付账款（负债减少）并贷记银行存款（资产减少）。
3. The Trial Balance | 试算平衡表
A trial balance is a list of all ledger account balances at a given date, with debit balances in one column and credit balances in another. Its primary purpose is to check the arithmetical accuracy of the double-entry records.
试算平衡表是特定日期所有分类账账户余额的列表，借方余额和贷方余额分别列于两栏。其主要目的是检查复式记账记录的算术准确性。
Total Debit Balances = Total Credit Balances
借方余额合计 = 贷方余额合计
If the totals disagree, there is definitely an error. However, a balanced trial balance does not guarantee that there are no errors, as errors of omission, commission, principle, original entry, compensating errors and complete reversal of entries might still exist.
如果合计不一致，肯定存在错误。然而，试算平衡表平衡并不能保证没有错误，因为遗漏错误、科目错误、原则性错误、原始分录错误、抵销错误和完全颠倒分录等可能仍然存在。
4. Income Statement (Profit & Loss) Formulas | 利润表公式
The income statement calculates the profit or loss generated over a period. Two key profit figures are examined: gross profit and profit for the year (net profit).
利润表计算一段时间内产生的利润或亏损。考查两个关键利润数字：毛利和年度利润（净利润）。
Gross Profit = Revenue - Cost of Sales
毛利 = 收入 - 销售成本
Cost of Sales includes the cost of inventory sold: Opening Inventory + Purchases - Closing Inventory. Carriage inwards is added to purchases, while carriage outwards is treated as a selling expense below gross profit.
销售成本包括已售存货的成本：期初存货 + 购货 - 期末存货。购货运费计入购货，销货运费则作为毛利下方的销售费用处理。
Profit for the Year = Gross Profit + Other Income - Expenses
年度利润 = 毛利 + 其他收入 - 费用
Expenses include rent, light and heat, insurance, wages, depreciation, irrecoverable debts and provision adjustments. The profit for the year is added to the owner's capital in the statement of financial position.
费用包括租金、照明取暖费、保险费、工资、折旧、坏账和准备金调整。年度利润加记到财务状况表中的所有者资本中。
5. Statement of Financial Position (Balance Sheet) Structure | 财务状况表结构
The statement of financial position is not a formula itself but follows a strict layout derived from the accounting equation. It lists assets, liabilities and capital as at the reporting date.
财务状况表本身不是公式，但遵循源自会计等式的严格格式。它列报报告日的资产、负债和资本。
Assets = Non-current Assets + Current Assets
资产 = 非流动资产 + 流动资产
Non-current assets are held for more than one year (e.g., premises, machinery, fixtures). They are shown at their carrying amount (cost less accumulated depreciation). Current assets are expected to be turned into cash within one year (e.g., inventory, trade receivables, bank, cash).
非流动资产持有期超过一年（例如房地产、机器、固定装置）。它们按账面价值列示（成本减累计折旧）。流动资产预期在一年内变现（例如存货、应收账款、银行存款、现金）。
Equity & Liabilities = Capital + Non-current Liabilities + Current Liabilities
权益和负债 = 资本 + 非流动负债 + 流动负债
Capital is the owner's stake adjusted for profit and drawings. Non-current liabilities are due after one year (e.g., long-term bank loan). Current liabilities are payable within one year (e.g., trade payables, bank overdraft, accruals).
资本是所有者的权益，根据利润和提款进行调整。非流动负债一年后到期（例如长期银行贷款）。流动负债一年内应付（例如应付账款、银行透支、应计费用）。
6. Working Capital Formula | 营运资金公式
Working capital measures the short-term financial health of a business. It is the capital available for day-to-day operations.
营运资金衡量企业的短期财务健康状况。它是可用于日常运营的资金。
Working Capital = Current Assets - Current Liabilities
营运资金 = 流动资产 - 流动负债
A positive figure indicates that the business has sufficient current resources to cover its immediate obligations. A negative working capital might signal potential liquidity problems. Students must also appreciate how individual transactions affect working capital; for example, purchasing inventory on credit increases both current assets (inventory) and current liabilities (payables), leaving working capital unchanged.
正数表明企业有足够的流动资源来履行其近期义务。负营运资金可能预示着潜在的流动性问题。学生还必须理解个别交易如何影响营运资金；例如，赊购存货同时增加了流动资产（存货）和流动负债（应付账款），使得营运资金保持不变。
7. Profitability Ratios | 盈利能力比率
Profitability ratios express profit as a percentage of revenue, enabling comparison between years or with other businesses. Two primary ratios are tested at Year 10 AQA level.
盈利能力比率将利润表示为收入的百分比，便于在不同年份之间或与其他企业进行比较。Year 10 AQA 考试主要涉及两个比率。
Gross Profit Margin = (Gross Profit ÷ Revenue) × 100%
毛利率 = (毛利 ÷ 收入) × 100%
This ratio indicates how efficiently a business controls its cost of sales. A rise in gross margin suggests better purchasing terms or increased selling prices, while a fall may point to higher material costs or discounting.
该比率表明企业管理其销售成本的效率。毛利率上升意味着更好的采购条件或更高的售价，而下降则可能表明材料成本上升或打折销售。
Profit for the Year Margin (Net Profit Margin) = (Profit for the Year ÷ Revenue) × 100%
年度利润率（净利率）= (年度利润 ÷ 收入) × 100%
Also known as net profit margin, it measures overall profitability after all operating expenses. It is a key indicator of expense control.
也称为净利率，它衡量扣除所有营业费用后的整体盈利能力。这是费用控制的关键指标。
8. Liquidity Ratios | 流动性比率
Liquidity ratios assess the business's ability to pay its short-term debts as they fall due. For AQA Year 10, you must know the current ratio and the acid test ratio.
流动性比率评估企业在短期债务到期时的偿付能力。对于 AQA Year 10，你必须掌握流动比率和酸性测试比率。
Current Ratio = Current Assets ÷ Current Liabilities
流动比率 = 流动资产 ÷ 流动负债
Often expressed as a ratio to 1, e.g., 1.5:1. A ratio between 1.5 and 2.0 is generally considered healthy, but this varies by industry. A liquidity crisis could occur if the ratio is too low.
通常表示为与 1 的比率，例如 1.5:1。比率在 1.5 到 2.0 之间通常被认为是健康的，但这因行业而异。如果比率过低，可能发生流动性危机。
Acid Test Ratio (Quick Ratio) = (Current Assets - Inventory) ÷ Current Liabilities
酸性测试比率（速动比率）= (流动资产 - 存货) ÷ 流动负债
Inventory is excluded because it is not always quickly convertible into cash. A ratio of 1:1 or above is typically regarded as safe. It provides a more stringent test of liquidity than the current ratio.
存货被排除在外，因为它并不总能迅速转换为现金。1:1 或以上的比率通常被视为安全。它提供了比流动比率更严格的流动性测试。
9. Depreciation Methods | 折旧方法
Depreciation spreads the cost of a non-current asset over its useful economic life. Year 10 AQA expects you to calculate depreciation using the straight-line method and the reducing balance method.
折旧将非流动资产在其有效经济寿命内的成本进行分摊。Year 10 AQA 要求你使用直线法和余额递减法计算折旧。
Straight-Line Depreciation = (Cost - Residual Value) ÷ Useful Life (years)
直线法折旧 = (成本 - 残值) ÷ 使用年限（年）
The same amount is charged each year. For example, a machine costing £10,000 with a residual value of £1,000 and a 5-year life yields annual depreciation of £1,800. Double-entry: debit Depreciation Expense, credit Accumulated Depreciation.
每年计提的金额相同。例如，一台成本 £10,000、残值 £1,000、使用寿命 5 年的机器，年度折旧为 £1,800。复式记账：借记折旧费用，贷记累计折旧。
Reducing Balance Depreciation = Net Book Value at Start of Year × Depreciation Rate (%)
余额递减法折旧 = 年初账面净值 × 折旧率（%）
This method charges a higher depreciation in earlier years. The net book value is Cost - Accumulated Depreciation to date. The rate remains constant, but the charge falls over time. Students may be asked to calculate the carrying amount after one or two years.
该方法在早期年份计提较高的折旧。账面净值 = 成本 - 至今日的累计折旧。折旧率保持不变，但费用随时间减少。学生也可能被要求计算一两年后的账面金额。
10. Inventory Valuation Methods | 存货计价方法
When the cost of identical items changes over time, we need a rule to determine which cost remains in closing inventory and which is charged to cost of sales. AQA Year 10 introduces FIFO and AVCO.
当相同商品的成本随时间变化时，我们需要一种规则来确定哪些成本留在期末存货中、哪些计入销售成本。AQA Year 10 介绍了先进先出法和平均成本法。
FIFO (First-In, First-Out) assumes that the oldest stock is sold first. Closing inventory is valued at the most recent purchase prices. In times of rising prices, FIFO gives a higher closing inventory value and a higher profit.
先进先出法（FIFO）假设最先购入的存货最先售出。期末存货按最近的采购价格计价。在价格上涨时期，FIFO 会得出较高的期末存货价值和较高的利润。
AVCO (Average Cost) uses a weighted average cost per unit after each purchase. Perpetual AVCO recalculates the average after every new purchase. The formula for the average cost is:
平均成本法（AVCO）在每次采购后使用加权平均单位成本。永续盘存制下的 AVCO 在每次新采购后重新计算平均成本。平均成本的公式为：
Weighted Average Cost = Total Cost of Inventory Held ÷ Total Units Held
加权平均成本 = 持有存货的总成本 ÷ 持有的总单位数
Closing inventory and cost of sales are both valued at this average cost, smoothing out price fluctuations. You must be able to value inventory using either method from a given stock record card.
期末存货和销售成本都按此平均成本计价，从而平滑价格波动。你必须能够运用其中任何一种方法，根据给定的库存记录卡对存货进行计价。
11. Cash Book and Bank Reconciliation Terms | 现金簿与银行对账术语
The cash book is a book of prime entry that records all bank and cash transactions. Bank reconciliation identifies differences between the cash book balance and the bank statement balance.
现金簿是一本原始账簿，记录所有银行和现金交易。银行对账识别现金簿余额与银行对账单余额之间的差异。
Adjusted Cash Book Balance = Unadjusted Balance + Unrecorded Credits - Unrecorded Debits
调整后现金簿余额 = 调整前余额 + 未记录的贷方 - 未记录的借方
Unrecorded credits include items like bank interest received or direct debits from a customer. Unrecorded debits include bank charges, standing orders, and dishonoured cheques. After updating the cash book, we prepare a bank reconciliation statement starting with the bank statement balance.
未记录的贷方包括收到的银行利息或客户直接借记付款等项目。未记录的借方包括银行手续费、定期支付指令和退票。更新现金簿后，我们编制银行余额调节表，从银行对账单余额开始。
Unpresented Cheques + Outstanding Lodgements (± Bank Errors) = Adjusted Cash Book Balance
银行对账单余额 - 未兑现支票 + 在途存款（± 银行错误）= 调整后现金簿余额
Unpresented cheques are those issued but not yet cleared by the bank. Outstanding lodgements (deposits in transit) are amounts recorded in the cash book but not yet credited by the bank.
未兑现支票是已签发但银行尚未结算的支票。在途存款是已记入现金簿但银行尚未贷记的金额。
12. Provision for Doubtful Debts | 坏账准备
A provision for doubtful debts is an estimate of the amount of trade receivables that may not be collected. It ensures that the statement of financial position shows a realistic value for receivables and matches the expected loss against the same period's revenue.
坏账准备是对可能无法收回的应收账款的估计金额。它确保财务状况表显示应收账款的实际价值，并将预期损失与同期收入匹配。
Net Trade Receivables = Trade Receivables - Provision for Doubtful Debts
应收账款净额 = 应收账款 - 坏账准备
There are two common approaches to calculating the provision: a percentage of trade receivables at the year end, or an aged analysis applying different percentages based on how long debts are overdue. The key calculation for the income statement is the movement in the provision.
计算准备金有两种常见方法：按年末应收账款的一定百分比计提，或根据账龄分析对逾期时间不同的债务适用不同的百分比。利润表的关键计算是准备金的变动。
ar = Closing Provision - Opening Provision (+ Irrecoverable Debts Written Off if combined)
当年准备金费用 = 期末准备金 - 期初准备金（若合并，加上核销的坏账）
If the closing provision is larger than the opening, the increase is debited to the income statement as an expense. If it is smaller, the decrease is credited as a reduction in expenses. Irrecoverable debts actually written off are debited to an irrecoverable debts expense account.
如果期末准备金大于期初，增加额作为费用借记利润表。如果减少，减少额贷记为费用减少。实际核销的坏账借记坏账费用账户。
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