A Fermi-liquid approach to the theory of superfluidity is developed, based on a generalization of the combinatoric expression for the entropy to the case in which the state of the Fermi liquid is described not only by a normal but also by an anomalous distribution function. The energy of the superfluid Fermi liquid is given in the form of a functional of these distribution functions. In the weak-coupling approximation the Fermi-liquid approach is equivalent to the BCS theory. The interaction between the Fermi liquid and an electromagnetic field is gauge invariant. In addition to the singlet-pairing theory the triplet-pairing theory is also developed. A unified variational principle that gives rise to the theory of superfluidity (superconductivity) is used to obtain the London equations and the Ginzburg–Landau equation. Applications of this theory are made to the derivation of an equation for ideal two-component hydrodynamics.