為幫助大家應(yīng)對會計(jì)課程的繁重任務(wù)，海馬課堂整理了一份會計(jì)必背的10大公式，附上中英文對照。希望同學(xué)們能在考試前溫習(xí)一下，做到心中有數(shù)，考試不慌!

　　1. 會計(jì)等式(Accounting Equation)

　　基本會計(jì)等式(Basic Accounting Equation)：資產(chǎn)(Assets) = 負(fù)債(Liabilities) + 所有者權(quán)益(Owner's Equity)

　　擴(kuò)展會計(jì)等式(Expanded Accounting Equation)：負(fù)債(Liabilities) + 所有者權(quán)益(Owner's Equity) + 收入(Revenue) - 費(fèi)用(Expenses)

　　2. 財(cái)務(wù)報(bào)表(Financial Statements)

　　凈利潤(Net Income)：凈利潤(Net Income) = 收入(Revenue) - 費(fèi)用(Expenses)

　　毛利潤(Gross Profit)：毛利潤(Gross Profit) = 銷售收入(Sales Revenue) - 銷售成本(Cost of Goods Sold, COGS)

　　營業(yè)利潤(Operating Profit)：營業(yè)利潤(Operating Profit) = 毛利潤(Gross Profit) - 營業(yè)費(fèi)用(Operating Expenses)

　　3. 財(cái)務(wù)比率分析(Financial Ratio Analysis)

　　流動比率(Current Ratio)：流動比率(Current Ratio) = 流動資產(chǎn)(Current Assets) / 流動負(fù)債(Current Liabilities)

　　速動比率(Quick Ratio)：速動比率(Quick Ratio) = (流動資產(chǎn)(Current Assets) - 存貨(Inventory)) / 流動負(fù)債(Current Liabilities)

　　資產(chǎn)負(fù)債率(Debt-to-Asset Ratio)：資產(chǎn)負(fù)債率(Debt-to-Asset Ratio) = 總負(fù)債(Total Liabilities) / 總資產(chǎn)(Total Assets)

　　凈利潤率(Net Profit Margin)：凈利潤率(Net Profit Margin) = 凈利潤(Net Income) / 銷售收入(Sales Revenue)

　　資產(chǎn)回報(bào)率(Return on Assets, ROA)： ROA = 凈利潤(Net Income) / 總資產(chǎn)(Total Assets)

　　股東權(quán)益回報(bào)率(Return on Equity, ROE)： ROE = 凈利潤(Net Income) / 股東權(quán)益(Shareholder's Equity)

　　4. 成本會計(jì)(Cost Accounting)

　　單位產(chǎn)品成本(Unit Product Cost)：單位產(chǎn)品成本(Unit Product Cost) = 總生產(chǎn)成本(Total Manufacturing Cost) / 生產(chǎn)數(shù)量(Units Produced)

　　盈虧平衡點(diǎn)(Break-Even Point)：盈虧平衡點(diǎn)(Break-Even Point) = 固定成本(Fixed Costs) / (單位售價(jià)(Selling Price per Unit) - 單位變動成本(Variable Cost per Unit))

　　5. 預(yù)算與預(yù)測(Budgeting and Forecasting)

　　銷售預(yù)算(Sales Budget)：銷售預(yù)算(Sales Budget) = 預(yù)計(jì)銷售數(shù)量(Projected Sales Volume) × 預(yù)計(jì)銷售價(jià)格(Projected Selling Price)

　　現(xiàn)金預(yù)算(Cash Budget)：現(xiàn)金預(yù)算(Cash Budget) = 期初現(xiàn)金余額(Beginning Cash Balance) + 現(xiàn)金收入(Cash Receipts) - 現(xiàn)金支出(Cash Payments)

　　6. 投資決策(Investment Decisions)

　　凈現(xiàn)值(Net Present Value, NPV)： NPV = ∑(現(xiàn)金流量(Cash Flow) - 初始投資(Initial Investment))

　　內(nèi)部收益率(Internal Rate of Return, IRR)： IRR = 使 NPV 等于零的折現(xiàn)率(Discount Rate that Makes NPV Zero)

　　投資回收期(Payback Period)：投資回收期(Payback Period) = 初始投資(Initial Investment) / 年現(xiàn)金流量(Annual Cash Flow)

　　7. 管理會計(jì)(Managerial Accounting)

　　邊際貢獻(xiàn)(Contribution Margin)：貢獻(xiàn)(Contribution Margin) = 銷售收入(Sales Revenue) - 變動成本(Variable Costs)

　　安全邊際(Margin of Safety)：安全邊際(Margin of Safety) = 實(shí)際銷售額(Actual Sales) - 盈虧平衡銷售額(Break-Even Sales)

　　8. 稅務(wù)會計(jì)(Tax Accounting)

　　應(yīng)納稅所得額(Taxable Income)：應(yīng)納稅所得額(Taxable Income) = 總收入(Total Income) - 免稅收入(Exempt Income)

　　9. 折舊與攤銷(Depreciation and Amortization)

　　直線法折舊(Straight-Line Depreciation)：年折舊費(fèi)用(Annual Depreciation Expense) = (資產(chǎn)成本(Cost of Asset) - 殘值(Salvage Value)) / 使用年限(Useful Life)

　　雙倍余額遞減法折舊(Double-Declining Balance Depreciation)：年折舊費(fèi)用(Annual Depreciation Expense) = 2 × 直線法折舊率(Straight-Line Rate) × 期初賬面價(jià)值(Beginning Book Value)

　　10. 營運(yùn)資本管理(Working Capital Management)

　　營運(yùn)資本(Working Capital)：營運(yùn)資本(Working Capital) = 流動資產(chǎn)(Current Assets) - 流動負(fù)債(Current Liabilities)

　　存貨周轉(zhuǎn)率(Inventory Turnover Ratio)：存貨周轉(zhuǎn)率(Inventory Turnover Ratio) = 銷售成本(Cost of Goods Sold) / 平均存貨(Average Inventory)

　　應(yīng)收賬款周轉(zhuǎn)率(Accounts Receivable Turnover Ratio)：應(yīng)收賬款周轉(zhuǎn)率(Accounts Receivable Turnover Ratio) = 凈賒銷額(Net Credit Sales) / 平均應(yīng)收賬款(Average Accounts Receivable)

　　結(jié)語

　　會計(jì)學(xué)習(xí)對留學(xué)生來說可能充滿挑戰(zhàn)，特別是在面對不同的計(jì)算公式和會計(jì)術(shù)語時(shí)，記憶負(fù)擔(dān)會更重。通過掌握這些核心公式，你可以大大提高自己的學(xué)習(xí)效率，幫助自己順利應(yīng)對會計(jì)專業(yè)的考試和作業(yè)。記得提前復(fù)習(xí)這些公式，做好準(zhǔn)備，在會計(jì)學(xué)習(xí)路上走得更穩(wěn)、更遠(yuǎn)!