📚 Year 12 Edexcel Accounting: Formula & Theorem Quick Reference Guide | Edexcel 12 年级会计：公式定理速查手册
This quick reference guide brings together all essential formulas, principles and calculation methods required for the Edexcel Year 12 Accounting syllabus. From the fundamental accounting equation and double-entry rules to depreciation, inventory costing and key financial ratios, each section presents a concise explanation followed by ready-to-use formulas. Keep this handbook close for efficient revision and exam preparation.
本速查手册汇集了 Edexcel 12 年级会计课程中所有必要的公式、原则和计算方法。从基本的会计等式和复式记账规则，到折旧、存货计价以及关键财务比率，每一节都提供简洁的说明和可直接使用的公式。请将此手册放在手边，方便高效复习和备考。
1. The Fundamental Accounting Equation | 基本会计等式
The accounting equation forms the backbone of the entire double-entry system. It shows that every economic resource controlled by the business (assets) is financed either by borrowing (liabilities) or by the owner's contribution (capital).
会计等式是整个复式记账体系的基础。它表明企业控制的每一项经济资源（资产）要么通过借款（负债）来融资，要么由所有者投入（资本）。
Assets = Liabilities + Capital
as Expanding this relationship, we can express capital as the residual interest: Capital = Assets - Liabilities. This is often referred to as the 'net assets' view of the business.
扩展这一关系，资本可以表达为剩余权益：资本 = 资产 - 负债。这通常被称为企业的“净资产”视角。
Assets are resources such as cash, inventory, trade receivables and non-current assets. Liabilities include bank overdrafts, trade payables and loans. Capital represents the owner's stake, increased by profit and additional capital injections, and reduced by drawings.
资产包括现金、存货、应收账款和非流动资产等资源。负债包括银行透支、应付账款和贷款。资本代表所有者的权益，会因利润和追加资本而增加，因提款而减少。
2. Double-Entry Bookkeeping Rules | 复式记账规则
Every transaction is recorded using the dual aspect concept, which means each entry has a debit side and a credit side. The rules can be summarised by account type.
每笔交易都依据二元性概念进行记录，即每笔分录都有借方和贷方。这些规则可以按账户类型进行总结。
| English Rule | 中文规则 |
| Assets: increase = debit, decrease = credit | 资产：增加记借方，减少记贷方 |
| Liabilities: increase = credit, decrease = debit | 负债：增加记贷方，减少记借方 |
| Capital: increase = credit, decrease = debit | 资本：增加记贷方，减少记借方 |
| Income: increase = credit, decrease = debit | 收入：增加记贷方，减少记借方 |
| Expenses: increase = debit, decrease = credit | 费用：增加记借方，减少记贷方 |
In practice, every transaction ensures total debits equal total credits. A mnemonic often used is DEAD CLIC (Debit Expenses Assets Drawings; Credit Liabilities Income Capital).
实务中，每笔交易都确保借方总额等于贷方总额。常用的助记口诀为 DEAD CLIC（借记费用、资产、提款；贷记负债、收入、资本）。
3. The Trial Balance | 试算平衡表
A trial balance lists all ledger account balances at a particular date, with debit balances in one column and credit balances in another. It checks the arithmetic accuracy of the double-entry records.
试算平衡表列示了某一特定日期所有分类账户的余额，借方余额列在一边，贷方余额列在另一边。它用于检查复式记账记录的算术准确性。
Total Debits = Total Credits
If the trial balance does not balance, errors such as transposition errors, omission of one side, or incorrect addition have occurred. However, not all errors are revealed: errors of commission, principle, original entry, complete omission and compensating errors can still escape detection.
如果试算表不平衡，说明发生了如数字颠倒、遗漏单边分录或加总错误等差错。然而，并非所有错误都能被发现：记账错误、原则性错误、原始分录错误、完全遗漏以及抵销性错误仍可能通过测试。
4. Income Statement (Trading and Profit & Loss Account) | 利润表（购销及损益账户）
The income statement calculates the profit or loss for a period. It starts with revenue and deducts cost of sales to find gross profit, then deducts operating expenses to arrive at net profit.
利润表计算一个期间的损益。它从营业收入出发，减去销售成本得出毛利，再减去经营费用得出净利润。
Cost of Sales = Opening Inventory + Purchases – Closing Inventory
Gross Profit = Revenue – Cost of Sales
Net Profit = Gross Profit + Other Income – Expenses
Other income includes commission received or discount received. Expenses typically cover wages, rent, depreciation, bad debts and general operating costs. The final net profit figure is then transferred to the capital account in the statement of financial position.
其他收入包括佣金收入或购货折扣。费用通常涵盖工资、租金、折旧、坏账及一般经营成本。最终的净利润数字会结转至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 business's assets, liabilities and capital at a specific point in time. It is prepared after the income statement and reflects the updated capital balance.
财务状况表展示企业在某一特定时点的资产、负债和资本。它在利润表编制完成后编制，并反映了更新后的资本余额。
Assets = Liabilities + Capital
Non-current assets are listed at their net book value (cost less accumulated depreciation). Current assets include inventory, trade receivables, prepayments and cash. Current liabilities are obligations due within one year, such as trade payables and accruals. Non-current liabilities represent longer-term borrowings.
非流动资产以其账面净值（成本减去累计折旧）列示。流动资产包括存货、应收账款、预付费用和现金。流动负债是一年内到期的义务，如应付账款和应计费用。非流动负债代表较长期的借款。
The closing capital is derived as: Opening Capital + Net Profit + Additional Capital – Drawings. This ensures the double-entry framework remains intact.
期末资本通过以下公式得出：期初资本 + 净利润 + 追加资本 - 提款。这保证了复式记账体系的完整性。
6. Depreciation Methods | 折旧方法
Depreciation spreads the cost of a non-current asset over its useful economic life. The two methods required at Year 12 are the straight-line method and the reducing balance method.
折旧将非流动资产的成本在其有效经济寿命内进行分摊。12 年级需要掌握的两种方法是直线法和余额递减法。
Straight-line depreciation = (Cost – Residual value) / Useful life (years)
Reducing balance depreciation = Net book value at start of year × Depreciation rate (%)
Under the straight-line method, the same amount is charged each year. The reducing balance method charges a decreasing amount, as the rate is applied to a lower carrying amount each period. The depreciation charge is recorded as an expense in the income statement, while the accumulated depreciation is shown as a deduction from the asset's cost in the statement of financial position.
在直线法下，每年计提的折旧金额相同。余额递减法在早期计提较多折旧，因为该比率每期适用于递减的账面净值。折旧费用记入利润表，而累计折旧在财务状况表中作为资产成本的减项列示。
7. Bad Debts and Provision for Doubtful Debts | 坏账与坏账准备
A bad debt arises when a credit customer is unable to pay, and the debt must be written off. The provision for doubtful debts is an estimate of future losses from receivables, applying the prudence concept.
当赊销客户无力付款，相应的债权必须注销时，就产生了坏账。坏账准备是对应收账款未来可能损失的估计，体现了谨慎性原则。
Increase/(decrease) in provision = Required year-end provision – Opening provision
The income statement charge is the irrecoverable debts written off plus any increase in the provision (or less any decrease). Trade receivables in the statement of financial position are presented net of the provision for doubtful debts.
利润表中的费用包括实际注销的坏账，再加准备金的增加额（或减去减少额）。财务状况表中的应收账款会扣除坏账准备后以净额列示。
Common methods to estimate the provision include applying a fixed percentage to total trade receivables or an aging analysis. The adjusting entry is: debit Bad debts expense, credit Provision for doubtful debts.
估算准备的常用方法包括对应收账款总额应用固定百分比或进行账龄分析。调整分录为：借记坏账费用，贷记坏账准备。
8. Inventory Costing Methods (FIFO and AVCO) | 存货计价方法（先进先出法和加权平均法）
When identical inventory items are purchased at different prices, we need a cost flow assumption to value closing inventory and cost of sales. The Edexcel syllabus focuses on First In First Out (FIFO) and Weighted Average Cost (AVCO).
当相同的存货项目以不同价格购入时，我们需要一种成本流转假设来对期末存货和销售成本进行计价。Edexcel 考纲主要考查先进先出法（FIFO）和加权平均成本法（AVCO）。
FIFO: Closing inventory valued at the most recent purchase prices
AVCO unit cost = Total cost of goods available for sale / Total units available for sale
Under FIFO, the earliest costs are charged to cost of sales, and inventory on hand consists of the latest purchases. Under AVCO, a weighted average cost is recalculated after each purchase (continuous basis) or at the period end (periodic basis). Both methods produce different profit figures, especially in times of changing prices.
在先进先出法下，最早的成本计入销售成本，而期末存货由最新的采购项目构成。加权平均法下，每次采购后重新计算加权平均单位成本（永续盘存制）或在期末计算（定期盘存制）。两种方法会产生不同的利润数据，在价格变动时期尤为明显。
9. Profitability Ratios and Mark-up/Margin | 盈利能力比率与加成/毛利率
Profitability ratios assess how effectively a business is generating profit. The three core ratios are gross profit margin, net profit margin and return on capital. In addition, mark-up and margin are used to link selling price with cost.
盈利能力比率用于评价企业创造利润的效率。三个核心比率是毛利率、净利润率和资本回报率。此外，加成和毛利率用于建立售价与成本之间的联系。
Gross Profit Margin = (Gross Profit / Revenue) × 100%
Net Profit Margin = (Net Profit / Revenue) × 100%
Return on Capital (Opening) = (Net Profit / Opening Capital) × 100%
Mark-up % = (Gross Profit / Cost of Sales) × 100%
Margin % = (Gross Profit / Revenue) × 100% (same as gross profit margin)
The return on capital ratio can also be calculated using average capital when the capital base has changed significantly. Mark-up and margin are often used to find missing figures in incomplete records.
当资本基础发生显著变化时，资本回报率也可使用平均资本计算。加成和毛利率常用于在非完整记录中推算出缺失的数值。
10. Liquidity and Efficiency Ratios | 流动性与效率比率
Liquidity ratios indicate a firm's ability to meet short-term obligations. Efficiency ratios measure how effectively the business manages its inventory, receivables and payables.
流动性比率反映企业偿还短期债务的能力。效率比率则衡量企业管理存货、应收账款和应付账款的效率。
Current Ratio = Current Assets / Current Liabilities
Quick (Acid Test) Ratio = (Current Assets – Inventory) / Current Liabilities
The current ratio should normally exceed 1, but an excessively high ratio may indicate poor asset utilisation. The quick ratio excludes inventory because it is the least liquid current asset. Prepayments may also be removed in some strict interpretations.
流动比率通常应大于 1，但过高可能表明资产利用效率低下。速动比率剔除了流动性最差的流动资产——存货。在某些严格解释中，预付费用也会被剔除。
Inventory Turnover (times) = Cost of Sales / Average Inventory
Inventory Turnover (days) = (Average Inventory / Cost of Sales) × 365
Trade Receivables Collection Period = (Trade Receivables / Credit Sales) × 365
Trade Payables Payment Period = (Trade Payables / Credit Purchases) × 365
A high inventory turnover suggests strong sales or efficient stock control. The receivables collection period should be compared with the firm's credit terms, and the payables payment period must balance liquidity with supplier relationships. Together, these ratios help diagnose working capital management.
高存货周转率表明销售强劲或存货控制有效。应收账款周转天数应与企业的赊销条件进行比较，应付账款周转天数则需在流动性与供应商关系之间取得平衡。这些比率共同有助于诊断营运资金管理的问题。
Published by TutorHao | Accounting Revision Series | aleveler.com
更多咨询请联系16621398022（同微信）
或截图后用「扫一扫 → 相册」选择本图