📚 Year 11 AQA Accounting: Formula & Theorem Quick Reference | AQA会计公式定理速查手册
This quick reference handbook brings together all the essential formulas, ratios, and key accounting rules required for the Year 11 AQA Accounting syllabus. Use it for rapid revision, to check your understanding, and to ensure you are confident with the calculations and principles that underpin every exam question.
本速查手册汇集了AQA Year 11会计课程要求的所有核心公式、比率和关键会计规则，可用于快速复习、自我检测，确保你对支撑每道考题的计算与原理了然于心。
1. The Accounting Equation | 会计等式
Assets = Liabilities + Equity
资产 = 负债 + 所有者权益
This fundamental equation must always balance. It can be extended to show how capital is calculated.
这一基本等式必须始终保持平衡，可进一步扩展以反映资本的计算方式。
Assets − Liabilities = Capital + (Income − Expenses − Drawings)
资产 − 负债 = 资本 + (收入 − 费用 − 提款)
2. Key Income Statement Formulas | 利润表关键公式
Gross Profit = Sales Revenue − Cost of Sales
毛利 = 销售收入 − 销售成本
Cost of Sales = Opening Inventory + Purchases − Closing Inventory
销售成本 = 期初存货 + 采购 − 期末存货
Net Profit = Gross Profit + Other Income − Expenses
净利润 = 毛利 + 其他收入 − 费用
These relationships form the structure of a standard income statement (profit and loss account) and are tested in both calculation and adjustment questions.
以上关系构成了标准利润表的结构，在计算题和调整题中均会考查。
3. Statement of Financial Position Equations | 资产负债表公式
Net Assets = Total Assets − Total Liabilities
净资产 = 总资产 − 总负债
Net Assets = Owner's Equity (Capital + Retained Profit − Drawings)
净资产 = 所有者权益 (资本 + 留存利润 − 提款)
Both sides of this equation reveal the same net worth of the business and must be identical.
等式的两边反映了企业相同的净值，必须完全一致。
4. Trial Balance & Error Types | 试算平衡表与错误类型
A trial balance lists all ledger account balances. If total debits do not equal total credits, an error has occurred. However, some errors do not affect the trial balance:
试算平衡表汇总所有分类账余额。若借方总额不等于贷方总额，则说明存在错误。但某些错误并不影响试算平衡表的平衡：
Error of Omission – a transaction is completely left out
遗漏错误 – 一笔交易完全未被记录
Error of Commission – entered in the wrong account of the same class
记入错误 – 记入同一类别中错误的账户
Error of Principle – violation of accounting rules (e.g. capital treated as revenue)
原则性错误 – 违反会计准则（如将资本性支出计为收益性支出）
Error of Original Entry – wrong figure entered on both sides
原记入错误 – 借贷双方同时记入错误金额
Complete Reversal – debits and credits are swapped
完全颠倒 – 借贷方向被互换
Compensating Error – two separate errors cancel each other out
抵消错误 – 两个互不相干的错误相互抵消
Understanding these helps when correcting accounts and preparing suspense accounts.
理解这些错误类型有助于更正账户和编制暂记账户。
5. Depreciation Methods | 折旧方法
Straight-line: Annual Depreciation = (Cost − Residual Value) ÷ Useful Life
直线法：年折旧额 = (成本 − 残值) ÷ 使用年限
Reducing Balance: Annual Depreciation = Net Book Value × Depreciation Rate %
余额递减法：年折旧额 = 账面净值 × 折旧率%
ted Depreciation. The reducing balance method applies a constant percentage to the declining NBV each year.
账面净值 = 成本 − 累计折旧。余额递减法每年按固定百分比对递减的账面净值计提折旧。
6. Bad Debts and Provision for Doubtful Debts | 坏账与坏账准备
Bad Debts Expense = Bad Debts Written Off + Increase in Provision (or − Decrease)
坏账费用 = 实际注销坏账 + 准备增加额（或 − 减少额）
Provision Adjustment = New Provision Required − Existing Provision
准备调整额 = 所需新准备 − 现有准备
If the adjustment is positive, it increases the expense; if negative, it reduces the expense for the period.
若调整额为正，则增加本期费用；若为负，则减少本期费用。
7. Bank Reconciliation Adjustments | 银行余额调节调整
Balance = Bank Statement Balance + Deposits in Transit − Outstanding Cheques ± Bank Errors
调整后银行对账单余额 = 银行对账单余额 + 在途存款 − 未兑现支票 ± 银行差错
ted Cash Book Balance + Bank Interest Received/Direct Credits − Bank Charges/Standing Orders/Direct Debits
调整后现金日记账余额 = 未调整现金日记账余额 + 银行利息收入/直接进账 − 银行手续费/定期付款指令/直接借记
After adjustments, both balances must agree.
调整完毕后，两项余额必须一致。
8. Inventory Valuation & Stock Turnover | 存货计价与存货周转
Inventory is valued at the lower of cost and net realisable value. Common costing methods include FIFO (First In, First Out) and AVCO (Average Cost). The following ratios measure how efficiently inventory is managed.
存货按成本与可变现净值孰低计价。常见成本流转方法包括先进先出法和加权平均法。以下比率用于衡量存货管理效率。
Average Inventory = (Opening Inventory + Closing Inventory) ÷ 2
平均存货 = (期初存货 + 期末存货) ÷ 2
Inventory Turnover (times) = Cost of Sales ÷ Average Inventory
存货周转率（次） = 销售成本 ÷ 平均存货
Inventory Holding Period (days) = (Average Inventory ÷ Cost of Sales) × 365
存货周转天数 = (平均存货 ÷ 销售成本) × 365
9. Profitability Ratios | 盈利能力比率
Gross Profit Margin = (Gross Profit ÷ Revenue) × 100%
毛利率 = (毛利 ÷ 收入) × 100%
Net Profit Margin = (Net Profit ÷ Revenue) × 100%
净利润率 = (净利润 ÷ 收入) × 100%
Return on Capital Employed (ROCE) = (Net Profit ÷ Capital Employed) × 100%
已用资本回报率 = (净利润 ÷ 已用资本) × 100%
Capital employed is usually taken as total assets less current liabilities, or owner's equity plus non-current liabilities.
已用资本通常按总资产减去流动负债，或所有者权益加非流动负债计算。
10. Liquidity Ratios | 流动性比率
Current Ratio = Current Assets ÷ Current Liabilities
流动比率 = 流动资产 ÷ 流动负债
Acid Test (Quick) Ratio = (Current Assets − Inventory) ÷ Current Liabilities
酸性测试（速动）比率 = (流动资产 − 存货) ÷ 流动负债
These ratios assess the ability of a business to meet its short-term obligations as they fall due.
这些比率用于评价企业偿还到期短期债务的能力。
11. Efficiency & Working Capital Ratios | 效率及营运资本比率
Trade Receivable Days = (Trade Receivables ÷ Credit Sales) × 365
应收账款周转天数 = (应收账款 ÷ 赊销收入) × 365
Trade Payable Days = (Trade Payables ÷ Credit Purchases) × 365
应付账款周转天数 = (应付账款 ÷ 赊购金额) × 365
Working Capital = Current Assets − Current Liabilities
营运资本 = 流动资产 − 流动负债
Monitoring receivable and payable days helps a business manage cash flow effectively.
监控应收、应付天数有助于企业有效管理现金流。
12. Rules of Debit and Credit (Double-Entry) | 借贷记账规则
Every transaction affects at least two accounts. The following rules are the foundation of double-entry bookkeeping:
每笔交易至少影响两个账户，以下规则是复式记账的基础：
Assets: Debit to increase, Credit to decrease.
资产：借记增加，贷记减少。
Expenses: Debit to increase, Credit to decrease.
费用：借记增加，贷记减少。
Liabilities: Credit to increase, Debit to decrease.
负债：贷记增加，借记减少。
Capital (Equity): Credit to increase, Debit to decrease.
资本（所有者权益）：贷记增加，借记减少。
Income (Revenue): Credit to increase, Debit to decrease.
收入：贷记增加，借记减少。
Remember the mnemonic "DEAD CLIC" – Debit Expenses, Assets, Drawings; Credit Liabilities, Income, Capital.
记住口诀“DEAD CLIC”——借记费用、资产、提款；贷记负债、收入、资本。
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