📚 CIE Year 10 Accounting: Formula & Theorem Quick Reference | CIE 十年级会计：公式定理速查手册
This quick reference handbook is designed for Year 10 students following the CIE IGCSE Accounting syllabus. It brings together the essential formulas, theorems, and bookkeeping rules you need to master for your examinations. Each section provides a clear English explanation followed by a Chinese translation, ensuring that you fully understand every concept. Keep this guide with you while solving past papers and revising core topics.
本速查手册专为 CIE IGCSE 会计课程的十年级学生编写，汇集了你必须掌握的重要公式、定理和簿记规则。每个小节先提供清晰的英文解释，再配以中文翻译，确保你透彻理解每一个概念。在做历年真题和复习核心主题时，请随身携带这份指南。
1. The Accounting Equation | 会计等式
The fundamental rule in accounting is that assets always equal the sum of liabilities and equity. This equation must hold true after every transaction. It forms the basis for the statement of financial position. An expanded version shows how profit and drawings affect equity.
会计的基本规则是资产永远等于负债与所有者权益之和。每笔交易发生后，这个等式都必须成立。它构成了财务状况表的基础。扩展版等式展示了利润和提款如何影响所有者权益。
Assets = Liabilities + Equity
Assets = Liabilities + Capital + (Income – Expenses) – Drawings
- Assets are resources controlled by the business (e.g. cash, inventory, equipment).
- Liabilities are amounts owed to third parties (e.g. trade payables, bank overdraft).
- Equity represents the owner's claim on the assets after deducting liabilities.
- Every transaction has a dual effect that keeps the equation balanced.
- 资产是企业控制的资源（如现金、存货、设备）。
- 负债是欠第三方的金额（如应付账款、银行透支）。
- 所有者权益代表扣除负债后所有者对资产的索取权。
- 每一笔交易都具有双重影响，从而维持等式平衡。
2. Double-Entry Bookkeeping Rules | 复式簿记规则
The double-entry system ensures that every business transaction is recorded in at least two accounts. The total amount debited must equal the total amount credited. The table below summarises how increases in different account types are recorded.
复式记账系统确保每一笔企业交易至少记入两个账户。借方总金额必须等于贷方总金额。下表总结了不同类型账户的增加额应如何记录。
| Account type | To increase | To decrease |
|---|---|---|
| Asset | Debit | Credit |
| Liability | Credit | Debit |
| Capital | Credit | Debit |
| Income | Credit | Debit |
| Expense | Debit | Credit |
| Drawings | Debit | Credit |
For example, when a business purchases inventory for cash, the Inventory account (asset) is debited and the Cash account (asset) is credited. The total debits equal total credits.
例如，当企业用现金购买存货时，存货账户（资产）记在借方，现金账户（资产）记在贷方。借方总额等于贷方总额。
3. Trial Balance | 试算平衡表
A trial balance is a list of all ledger accounts and their balances at a particular date. The total of debit balances must equal the total of credit balances. If the two totals disagree, an error has occurred – but even a balanced trial balance does not guarantee that no errors exist.
试算平衡表是特定日期所有分类账户及其余额的列表。借方余额合计必须等于贷方余额合计。如果两个合计数不相等，说明存在错误——但即使试算平衡表平衡，也不保证没有错误。
Sum of Debit Balances = Sum of Credit Balances
Errors that do NOT affect the trial balance agreement include errors of omission, commission, principle, original entry, and compensating errors. The trial balance is used as a starting point for preparing financial statements.
不影响试算平衡表平衡的错误包括漏记错误、串户错误、原则性错误、原始分录错误和抵消性错误。试算平衡表是编制财务报表的起点。
4. Income Statement (Profit or Loss) | 利润表（损益表）
The income statement calculates the profit or loss a business has made over a period. It is divided into two sections: the trading section computes gross profit, while the profit and loss section computes net profit.
利润表计算企业在某一期间内实现的利润或亏损。它分为两部分：销售部分计算毛利，损益部分计算净利润。
Gross Profit = Sales Revenue – Cost of Sales
Where Cost of Sales is determined by:
Cost of Sales = Opening Inventory + Purchases – Closing Inventory
Then net profit is found as:
Net Profit = Gross Profit + Other Income – Expenses
Expenses include items like rent, wages, depreciation, and irrecoverable debts. Other income may include discounts received or commission income. The net profit is then transferred to the capital account in the statement of financial position.
费用包括租金、工资、折旧和坏账等项目。其他收益可能包括购货折扣或佣金收入。然后净利润转入财务状况表中的资本账户。
5. Statement of Financial Position (Balance Sheet) | 财务状况表（资产负债表）
The statement of financial position shows the assets, liabilities, and equity of a business at a single point in time. It is a direct expression of the accounting equation. Assets are usually classified as non-current or current, while liabilities are classified as current or non-current.
财务状况表反映企业在某一时点的资产、负债和所有者权益。它是会计等式的直接体现。资产通常分为非流动资产和流动资产，负债则分为流动负债和非流动负债。
The key formula embedded in the statement is:
Total Assets = Total Liabilities + Total Equity
Working capital (net current assets) is:
Working Capital = Current Assets – Current Liabilities
Non-current assets are presented at their net book value (cost less accumulated depreciation). The equity section includes the opening capital plus net profit less drawings, giving the closing capital balance.
非流动资产按其账面净值（成本减累计折旧）列示。所有者权益部分包括期初资本加净利润减提款，得出期末资本余额。
6. Depreciation Methods | 折旧方法
Depreciation spreads the cost of a non-current asset over its useful life. The two main methods tested at Year 10 are the straight-line method and the reducing balance method. The chosen method should reflect the pattern in which the asset's economic benefits are consumed.
折旧将非流动资产的成本在其使用年限内分摊。十年级考查的两种主要方法是直线法和余额递减法。所选方法应反映资产经济利益的消耗模式。
Straight-line: Annual Depreciation = (Cost – Residual Value) ÷ Useful Life (years)
Reducing Balance: Annual Depreciation = Net Book Value × Depreciation Rate (%)
The net book value (NBV) at any date is:
NBV = Cost – Accumulated Depreciation to Date
For the reducing balance method, the rate is applied to the opening NBV each year. Depreciation is recorded as an expense in the income statement and as a reduction in the asset's NBV in the statement of financial position.
在余额递减法下，折旧率每年应用于期初账面净值。折旧在利润表中记为费用，在财务状况表中则抵减资产的账面净值。
7. Inventory Valuation | 存货估值
Inventory must be valued at the lower of cost and net realisable value (NRV). This is a fundamental accounting convention that ensures inventory is not overstated. Cost includes all expenses in bringing the inventory to its present location and condition.
存货必须按成本与可变现净值（NRV）孰低计价。这是一项重要的会计惯例，确保存货不被高估。成本包括将存货运至当前地点并达到当前状态所发生的一切费用。
Valuation = Lower of Cost and NRV
The net realisable value is calculated as:
NRV = Estimated Selling Price – Estimated Costs of Completion – Estimated Selling Costs
If NRV falls below cost, the inventory is written down to NRV and the loss is recognised in the income statement. This principle is applied on an item-by-item basis for greater accuracy.
如果可变现净值低于成本，存货应减记至可变现净值，其损失在利润表中确认。为求更准确，应按逐项比较法应用这一原则。
8. Irrecoverable Debts and Provisions for Doubtful Debts | 坏账与坏账准备
When a credit customer is unable to pay, the amount owed becomes an irrecoverable debt. It is written off as an expense. Additionally, a provision for doubtful debts is created to anticipate future bad debts based on a percentage of trade receivables.
当赊销客户无力偿付时，其欠款便成为坏账，作为费用注销。此外，需按应收账款的一定百分比计提坏账准备，以预估未来发生的坏账。
Journal for writing off a specific irrecoverable debt:
Dr Irrecoverable Debts Expense, Cr Trade Receivables
For the provision, the necessary allowance is:
Required Provision = Trade Receivables × Estimated Bad Debt Rate (%)
Compare the required provision with the existing provision balance to find the adjustment. An increase in provision is debited to the income statement; a decrease is credited. The net trade receivables figure in the statement of financial position is shown after deducting the provision for doubtful debts.
将所需准备与现有准备余额比较，得出调整额。准备增加时借记利润表；减少时贷记利润表。财务状况表中的应收账款净额列示为扣除坏账准备后的金额。
9. Bank Reconciliation | 银行对账
A bank reconciliation compares the cash book's bank balance with the balance on the bank statement. Discrepancies arise from timing differences and errors. After updating the cash book, a bank reconciliation statement is prepared to show why the adjusted balances agree.
银行对账将现金簿的银行存款余额与银行对账单余额进行比较。差异源于时间性差异和错误。在更新现金簿后，需编制银行余额调节表，以说明调整后余额为何一致。
The reconciliation formula is:
ated Cash Book Balance ± Unrecorded Bank Statement Items = Adjusted Bank Statement Balance
Typical adjustments to the bank statement side: add deposits not yet credited, deduct unpresented cheques. Adjustments to the cash book include bank charges, direct credits, and interest omitted from the cash book. The final reconciled figures on both sides must be equal.
银行对账单方的典型调整有：加计未达贷项（在途存款），减除未兑现支票。现金簿的调整则包括银行手续费、直接贷记款项以及利息等未达现金簿的项目。双方最终调节后的金额必须相等。
10. Control Accounts | 控制账户
Control accounts summarise the transactions recorded in the subsidiary ledgers. The sales ledger control account (trade receivables control) and purchases ledger control account (trade payables control) act as checking tools. Their balances should agree with the aggregate of individual ledger accounts.
控制账户汇总了明细分类账中的交易。销售明细账控制账户（应收账款控制账户）和采购明细账控制账户（应付账款控制账户）起到核对工具的作用。其余额应与各明细账户的合计一致。
For a sales ledger control account, the closing balance can be derived as:
Closing Balance = Opening Balance + Credit Sales – Receipts from Credit Customers – Discounts Allowed – Irrecoverable Debts – Returns Inwards
For a purchases ledger control account, the formula is:
Closing Balance = Opening Balance + Credit Purchases – Payments to Suppliers – Discounts Received – Returns Outwards
Control accounts help identify errors and provide a quick figure for trade receivables and payables when preparing financial statements.
控制账户有助于发现错误，并在编制财务报表时快速提供应收账款和应付账款的金额。
11. Ratio Analysis: Liquidity | 比率分析：流动性
Liquidity ratios assess a business's ability to meet its short-term obligations as they fall due. The two key ratios are the current ratio and the quick (acid test) ratio. They are based on figures from the statement of financial position.
流动性比率评估企业按时偿还短期债务的能力。两个关键比率是流动比率和速动比率（酸性测验比率）。它们基于财务状况表中的数据计算。
Current Ratio = Current Assets ÷ Current Liabilities
Quick Ratio = (Current Assets – Inventory) ÷ Current Liabilities
A current ratio of around 2:1 and a quick ratio of around 1:1 are often considered satisfactory, though ideal levels depend on the industry. The quick ratio excludes inventory because it is the least liquid current asset.
流动比率约 2:1、速动比率约 1:1 通常被视为理想水平，但具体取决于行业。速动比率剔除了存货，因为存货是流动性最差的流动资产。
12. Ratio Analysis: Profitability | 比率分析：盈利能力
Profitability ratios measure how effectively a business generates profit from its sales and capital. The three most commonly examined ratios are gross profit margin, net profit margin, and return on capital employed (ROCE).
盈利能力比率衡量企业从销售和资本中获取利润的效率。最常见的三个考查比率是毛利率、净利润率和资本报酬率（ROCE）。
Gross Profit Margin = (Gross Profit ÷ Revenue) × 100%
Net Profit Margin = (Net Profit ÷ Revenue) × 100%
Return on Capital Employed = (Net Profit ÷ Capital Employed) × 100%
For a sole trader, capital employed is usually taken as the closing capital balance (total equity at the year-end). A higher ROCE indicates a better return on the owner's investment. These ratios are expressed as percentages, making it easy to compare performance over time or against other businesses.
对于个体经营者，资本占用额通常取期末资本余额（年末所有者权益总额）。资本报酬率越高，说明所有者投资的回报越好。这些比率以百分比表示，便于跨时期或跨企业进行业绩比较。
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