📚 Year 11 Edexcel Accounting: Formula & Theorem Quick Reference Guide | Edexcel 会计：公式定理速查手册
This quick reference guide brings together the essential formulas, ratios, and accounting principles you must master for the Year 11 Edexcel Accounting syllabus. Each section pairs a concise explanation in English with its Chinese equivalent, so you can review concepts efficiently and build confidence for your examinations. Use this handbook as a daily revision tool to reinforce your understanding of the accounting equation, profitability ratios, liquidity, efficiency, depreciation, and bank reconciliation.
这本速查手册汇集了 Year 11 Edexcel 会计课程必须掌握的核心公式、比率和会计原理。每个部分都配有简洁的英文解释和对应的中文说明，让你能够高效复习概念，为考试建立信心。请将本手册作为日常复习工具，用以巩固你对会计等式、盈利能力比率、流动性、效率、折旧和银行余额调节的理解。
1. The Accounting Equation | 会计等式
The accounting equation is the foundation of the double-entry system. It states that at any given time the resources of a business (assets) are equal to the claims against those resources (liabilities plus capital). This equation must always remain in balance after every transaction.
会计等式是复式记账体系的基础。它表明在任意时刻企业的资源（资产）等于对这些资源的要求权（负债加资本）。每笔交易发生之后，该等式都必须始终保持平衡。
Assets = Capital + Liabilities
Assets are items of value owned or controlled by the business, such as cash, inventory, and equipment. Capital represents the owner's stake in the business, increased by profits and fresh injections, and reduced by drawings. Liabilities are amounts owed to third parties, including trade payables and bank loans.
资产是企业拥有或控制的具有价值的项目，例如现金、存货和设备。资本代表企业所有者享有的权益，因利润和新投入而增加，因提款而减少。负债是应付给第三方的金额，包括应付账款和银行贷款。
2. The Double-Entry Principle | 复式记账原则
The double-entry principle dictates that every business transaction affects at least two accounts: one account is debited and another account is credited with an equal amount. This dual effect ensures the accounting equation remains balanced and errors are easier to detect.
复式记账原则要求每笔企业交易至少影响两个账户：一个账户记借方，另一个账户记贷方，金额相等。这种双重影响确保会计等式保持平衡，也便于发现错误。
Total Debits = Total Credits
For example, when a business purchases inventory with cash, the inventory account (asset) is debited and the cash account (asset) is credited. The rule 'debit the receiver, credit the giver' applies to personal accounts, while for real accounts the rule is 'debit what comes in, credit what goes out'. Understanding this core principle is vital for preparing ledger accounts and the trial balance.
例如，企业用现金购买存货，存货账户（资产）记借方，现金账户（资产）记贷方。针对人名账户有“借入方，贷出方”的规则，而实物账户则遵循“借进，贷出”的原则。理解这一核心原则对于编制分类账和试算平衡表至关重要。
3. Gross Profit Calculation | 毛利计算
Gross profit measures the profit earned from buying and selling goods before general operating expenses are deducted. It is calculated by deducting the cost of goods sold from net sales revenue. The cost of goods sold is determined by adjusting purchases with opening and closing inventory.
毛利衡量在扣除一般经营费用之前从商品购销中赚取的利润。它通过从销售净额中减去销售成本计算得出。销售成本则用期初和期末存货对采购额进行调整后确定。
Gross Profit = Net Sales − Cost of Goods Sold (COGS)
COGS = Opening Inventory + Purchases − Closing Inventory
Net sales is total sales revenue minus any returns inwards. Purchases are recorded net of returns outwards. A business that makes a higher gross profit can better cover its overheads. Students must practise calculating COGS carefully, as a misstatement in inventory directly affects gross profit and the income statement.
销售净额等于销售总收入减去销售退回。购货额按扣除购货退出后的净额记录。毛利越高的企业越有能力覆盖其间接费用。学生必须熟练而仔细地计算销售成本，因为存货的错报会直接影响毛利及利润表。
4. Profit Margins (Gross & Net) | 利润率（毛利率和净利率）
Profit margins express profitability as a percentage of sales revenue, allowing comparison across different periods or businesses. The gross profit margin focuses on trading activity, while the net profit margin reveals how much profit is left after all operating expenses are deducted.
利润率将盈利能力表示为销售收入的一个百分比，便于在不同期间或企业之间进行比较。毛利率聚焦于购销活动，而净利率则揭示了扣除全部经营费用之后剩余的利润。
Gross Profit Margin = (Gross Profit ÷ Net Sales) × 100%
Net Profit Margin = (Net Profit ÷ Net Sales) × 100%
Net profit is obtained by subtracting all expenses (such as rent, salaries, and depreciation) from gross profit and adding any other income. A falling gross profit margin may indicate rising purchase costs or excessive discounting. A healthy net profit margin means the business is controlling its overheads effectively.
净利润是从毛利中减去所有费用（如租金、工资和折旧）并加上其他收入后得出的。毛利率下降可能表明采购成本上升或过度打折。良好的净利率说明企业有效地控制了间接费用。
5. Return on Capital Employed (ROCE) | 已动用资本回报率
ROCE evaluates how efficiently a business generates profit from the total long-term funds invested in it. It is one of the most important profitability indicators for stakeholders, linking net profit to the capital base.
已动用资本回报率评价企业利用投入的全部长期资金创造利润的效率。它是利益相关者最看重的盈利能力指标之一，将净利润与资本基数联系起来。
ROCE = (Net Profit ÷ Capital Employed) × 100%
Capital employed is often calculated as total assets minus current liabilities, or as non-current assets plus net current assets. A high ROCE signals effective use of resources. In Edexcel questions, you may be required to comment on whether the ROCE meets the business's targets or compares favourably with alternative investments.
已动用资本通常按总资产减去流动负债计算，或者按非流动资产加净流动资产计算。较高的已动用资本回报率表明资源利用有效。在 Edexcel 考试题中，你可能需要评价已动用资本回报率是否达到企业目标，或者是否优于其他投资选择。
6. Current Ratio & Quick Ratio | 流动比率与速动比率
Liquidity ratios measure a business's ability to meet its short-term obligations as they fall due. The current ratio considers all current assets, while the quick ratio (acid-test ratio) excludes inventory, which is less readily convertible to cash.
流动性比率衡量企业如期偿付短期债务的能力。流动比率考虑全部流动资产，而速动比率（酸性测试比率）则剔除了变现速度较慢的存货。
Current Ratio = Current Assets ÷ Current Liabilities (expressed as x : 1)
Quick Ratio = (Current Assets − Inventory) ÷ Current Liabilities
A current ratio between 1.5:1 and 2:1 is often considered satisfactory, though this varies by industry. The quick ratio is more stringent; a figure below 1:1 may indicate potential cash flow problems. When answering Edexcel questions, always interpret the ratio results with reference to the business context rather than merely stating the arithmetic.
流动比率在 1.5:1 至 2:1 之间通常被认为是令人满意的，但这因行业而异。速动比率更为严格；低于 1:1 可能预示现金流问题。回答 Edexcel 考题时，务必结合企业背景解读比率结果，而不仅仅是陈述算术计算。
7. Trade Receivables Collection Period | 应收账款回收期
This efficiency ratio indicates the average number of days a business takes to collect cash from its credit customers. A shorter collection period improves cash flow; a lengthening period may signal deteriorating credit control.
这一效率比率显示企业收回赊销客户现金的平均天数。回收期越短，现金流越好；回收期延长可能意味着信用控制正在弱化。
Trade Receivables Collection Period = (Trade Receivables ÷ Credit Sales) × 365 days
Only credit sales should be used in the denominator, as cash sales are settled immediately. The ratio is often compared with the business's stated credit terms. For instance, if the collection period is 55 days while terms are 30 days, management needs to tighten its collection procedures.
分母只应使用赊销收入，因为现销会立即结算。该比率常与企业的信用条款进行比较。例如，回收期为 55 天而信用期限为 30 天，管理层就需要加强催收程序。
8. Trade Payables Payment Period | 应付账款偿还期
The trade payables payment period measures how long the business takes, on average, to settle amounts owed to suppliers. While a longer payment period conserves cash, it may damage supplier relationships if extended unreasonably.
应付账款偿还期衡量企业平均用于结清供应商欠款的时间。较长的偿还期能保留现金，但如果过度延期，可能会损害与供应商的关系。
Trade Payables Payment Period = (Trade Payables ÷ Credit Purchases) × 365 days
Credit purchases should generally be used as the denominator. This figure can be benchmarked against the credit terms granted by suppliers. Analysing both the receivables and payables periods together gives a fuller picture of the working capital cycle.
分母一般应使用赊购金额。该数据可与供应商给予的信用期限进行比对。将应收账款和应付账款周转期结合起来分析，可以更全面地了解营运资金循环。
9. Inventory Turnover | 存货周转率
Inventory turnover reveals how many times a business sells and replaces its inventory during a financial period. A higher turnover rate generally indicates efficient stock management, though an excessively high rate could mean lost sales due to stockouts.
存货周转率显示企业在一个财务期间内存货的售出和补充次数。较高的周转率通常表明存货管理高效，但如果过高，也可能意味着因缺货而错失销售机会。
Inventory Turnover = Cost of Goods Sold ÷ Average Inventory
Average Inventory = (Opening Inventory + Closing Inventory) ÷ 2
Goods Sold) × 365 days. In Edexcel assessments, you may be asked to suggest how a business could improve its inventory turnover, such as by adopting just‑in‑time practices or running promotional campaigns to clear slow‑moving stock.
结果以每年的次数表示。也可计算存货持有天数：(平均存货 ÷ 销售成本) × 365 天。在 Edexcel 考评中，可能要求你建议企业如何提高存货周转率，例如采用准时制做法或开展促销活动以清理滞销商品。
10. Straight-Line Depreciation | 直线折旧法
Depreciation allocates the cost of a non‑current asset over its useful life. The straight‑line method charges an equal amount of depreciation expense each year, spreading the net cost evenly across the asset's working life.
折旧将非流动资产的成本在其使用年限内进行分摊。直线法每年计提相等的折旧费用，将资产净成本均匀地分摊在其使用期限当中。
Annual Depreciation = (Cost − Residual Value) ÷ Useful Life
The cost includes the purchase price plus any directly attributable costs needed to bring the asset into use. Residual value is the estimated disposal value at the end of the asset's useful life. Straight‑line depreciation is simple to calculate and is widely used for assets that provide steady utility, such as buildings and furniture.
成本包括购买价格加上使资产达到可使用状态所发生的直接相关成本。残值是资产在使用年限结束时预计的处置价值。直线折旧法计算简单，广泛适用于提供稳定效用的资产，如建筑物和办公家具。
11. Reducing Balance Depreciation | 余额递减折旧法
The reducing balance method applies a fixed percentage to the net book value (cost less accumulated depreciation) of the asset each year. This results in higher depreciation charges in the earlier years and decreasing charges later, which better matches the usage pattern of assets such as vehicles and machinery.
余额递减法每年按固定的百分比乘以资产的账面净值（成本减累计折旧）计算折旧。这使得早年折旧额较高，以后逐年递减，能够更好地匹配车辆、机器等资产的使用模式。
Depreciation Charge = Net Book Value at Start of Year × Depreciation Rate (%)
The rate is usually given in the examination; you do not need to compute it from the residual value unless specifically required. Each year, the charge is deducted from the net book value, and the new net book value becomes the base for the following year's calculation. The asset is never fully written down to zero under this method unless a residual value is factored into the rate.
折旧率通常在考试中直接给出，除非有特别要求，否则你不需要从残值推算。每年折旧额从账面净值中减去，新的账面净值即为下一年计算的基础。除非折旧率的设计考虑了残值，否则采用此法资产永远不会被完全折旧至零。
12. Bank Reconciliation Adjustments | 银行余额调节调整
A bank reconciliation statement explains the difference between the cash book balance and the balance shown on the bank statement. It uses a set of standard adjustments to arrive at a corrected figure, ensuring that the business's records match the bank's records once timing differences and errors are identified.
银行存款余额调节表解释现金簿余额与银行对账单余额之间的差异。它采用一套标准的调整程序得出校正后的金额，确保在识别时间性差异和错误后，企业记录与银行记录保持一致。
ted Cash Book Balance + Amounts Received by Bank Not Yet Recorded − Bank Charges and Other Debits Not Yet Recorded
ank Statement Balance = Bank Statement Balance + Deposits in Transit − Outstanding Cheques
After making these adjustments, the adjusted cash book balance must equal the adjusted bank statement balance. Common items requiring adjustment include standing orders, direct debits, bank interest, and dishonoured cheques. Mastery of bank reconciliation is tested frequently in Edexcel papers, often through incomplete records scenarios.
进行上述调整后，调整后现金簿余额必须等于调整后银行对账单余额。常见的需要调整的项目包括定期付款指令、直接借记、银行利息和拒付支票。银行存款余额调节是 Edexcel 试卷中频繁考查的内容，通常与不完整记录情境相结合。
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