📚 A Quick Guide to Essential Accounting Terms for Year 7 OCR | Year 7 OCR 会计必背术语速记指南
Welcome to your first steps into the world of accounting! This guide is designed for Year 7 students following the OCR curriculum, helping you quickly learn and remember the essential terms you will come across in your lessons. Accounting may seem like a new language at first, but once you understand the basic words, everything starts to make sense. Each term is explained in simple English and Chinese, with examples and memory tips to make revision easier. By the end of this guide, you will feel confident using words like ‘asset’, ‘liability’, ‘debit’ and ‘credit’ correctly.
欢迎迈入会计世界的第一步！本指南专为学习 OCR 课程的七年级学生而设计，帮助你快速学习和记忆课堂上将遇到的重要术语。会计起初可能像一门新语言，但一旦你理解了这些基础词汇，一切都会变得清晰起来。每个术语都用简单的英文和中文解释，并配有例子和记忆方法，让复习更轻松。读完本指南，你将能自信地正确使用 ‘资产’、’负债’、’借方’ 和 ‘贷方’ 等词汇。
1. What is Accounting? | 会计是什么？
Accounting is the process of recording, sorting and summarising financial information about a business or an individual. Think of it as the language of money: it tells you where money comes from, where it goes and what is left. Without accounting, it would be impossible to know if a business is making a profit or a loss. The main purpose of accounting is to provide useful information so that people can make good financial decisions, such as whether to save, spend or invest.
会计是记录、分类和汇总企业或个人财务信息的过程。你可以把它想象成金钱的语言：它告诉你钱从哪里来、花到哪里去、还剩下多少。没有会计，就无法知道一家公司是盈利还是亏损。会计的主要目的是提供有用的信息，以便人们能够做出明智的财务决策，比如是储蓄、消费还是投资。
2. Asset | 资产
An asset is anything a business owns that has value and can be used to generate future income. Common examples include cash, buildings, machinery, vehicles and even money owed by customers. Assets are usually divided into two types: current assets (things that can be turned into cash within a year, like stock and bank balances) and non-current assets (things that will be used for more than a year, like land and equipment). A simple way to remember: assets are what you *have*.
资产是企业拥有的任何有价值并能用来创造未来收入的东西。常见的例子包括现金、建筑物、机器、车辆，甚至是客户欠公司的钱。资产通常分为两类：流动资产（一年内可变为现金的物品，如存货和银行存款）和非流动资产（使用期限超过一年的物品，如土地和设备）。一个简单的记忆方法：资产就是你 *拥有* 的东西。
3. Liability | 负债
A liability is something a business owes to others. It is a debt or obligation that must be paid back in the future. Examples include bank loans, bills that haven’t been paid yet (accounts payable) and money borrowed from investors. Like assets, liabilities can be current (due within one year) or non-current (due after more than one year). If assets are what you have, liabilities are what you *owe*. Keeping liabilities under control is important because too much debt can be risky.
负债是企业欠别人的东西。它是一种必须在未来偿还的债务或义务。例子包括银行贷款、尚未支付的账单（应付账款）以及从投资者那里借来的钱。和资产一样，负债也分为流动负债（一年内到期）和非流动负债（超过一年到期）。如果说资产是你拥有的东西，那么负债就是你 *欠* 的东西。控制负债很重要，因为过多的债务会带来风险。
4. Owner’s Equity (Capital) | 所有者权益（资本）
Owner’s equity, often called capital, is the amount of money that belongs to the owner of the business after all liabilities have been paid. It represents the owner’s investment plus any profit kept in the business minus any money taken out. The accounting equation ties this together: Assets = Liabilities + Owner’s Equity. This means everything a business owns is financed either by borrowing (liabilities) or by the owner’s own money (equity). Think of owner’s equity as the net worth of the business from the owner’s point of view.
所有者权益，常被称为资本，是指偿还所有负债后属于企业所有者的金额。它代表了所有者的投资加上留在企业中的利润，再减去取出的钱。会计等式将它们联系在一起：资产 = 负债 + 所有者权益。这意味着企业所拥有的一切要么靠借款（负债）来融资，要么靠所有者自己的钱（权益）来融资。你可以把所有者权益看作是从所有者角度看企业的净值。
5. Revenue (Income) | 收入
Revenue is the money a business earns from its normal activities, such as selling goods or providing services. It is often called ‘sales’ or ‘turnover’. Revenue is recorded when it is earned, not necessarily when the cash is received. For example, if a shop sells a pair of shoes today but the customer pays next week, the revenue is recorded today. Revenue is the top line of an income statement, and it shows how well a business is attracting customers.
收入是企业从正常活动中赚取的钱，比如销售商品或提供服务。它通常被称为 ‘销售额’ 或 ‘营业额’。收入在赚取时就记录下来，而不一定是收到现金的时候。例如，如果一家商店今天卖出一双鞋但顾客下周付款，收入今天就被记录。收入是利润表的第一行，它显示了一家企业吸引顾客的能力如何。
6. Expense | 费用
An expense is the cost a business incurs to earn revenue. Everyday examples include rent, wages, electricity bills and the cost of buying stock to sell. Expenses reduce the amount of profit a business makes. They are recorded in the period they relate to, following the same principle as revenue. If a business spends money on advertising in June, that expense appears in June’s accounts, even if the bill is paid in July. Managing expenses wisely helps a business stay profitable.
费用是企业为赚取收入而发生的成本。日常例子包括租金、工资、电费以及购买待售存货的成本。费用会减少企业赚取的利润。它们按照与收入相同的原则，在所属期间记录。如果一家企业在六月花钱做广告，这笔费用就出现在六月的账目中，即使账单在七月才支付。明智地管理费用有助于企业保持盈利。
7. Profit and Loss | 利润与亏损
Profit is what remains when total revenue is greater than total expenses. If expenses are larger than revenue, the business makes a loss. The formula is: Profit = Revenue – Expenses. Profit is often called the ‘bottom line’ because it appears at the bottom of an income statement. There are different types of profit: gross profit (sales minus cost of goods sold) and net profit (gross profit minus all other expenses). Profit is a key sign of a healthy business.
利润是当总收入大于总费用时剩下的部分。如果费用大于收入，企业就发生亏损。公式为：利润 = 收入 – 费用。利润常被称为 ‘底线’，因为它出现在利润表的最底部。利润有不同类型：毛利（销售收入减去已售商品成本）和净利润（毛利减去所有其他费用）。利润是企业健康的关键标志。
8. Debit and Credit | 借方与贷方
Debit (Dr) and credit (Cr) are the two sides used to record every business transaction. They are not the same as ‘positive’ or ‘negative’; they simply describe where the entry is made in the accounting records. A debit increases assets and expenses, but decreases liabilities, equity and revenue. A credit does the opposite. This might feel confusing at first, but you can remember: Debit the receiver, credit the giver. Each transaction must have at least one debit and one credit so that the accounting equation stays balanced.
借方 (Dr) 和贷方 (Cr) 是用来记录每一笔企业交易的两个方向。它们与 ‘正’ 或 ‘负’ 不同；它们只是描述分录在会计记录中做在哪里。借方增加资产和费用，但减少负债、权益和收入。贷方则相反。一开始这可能让人困惑，但你可以记住：借入方记借方，贷出方记贷方。每一笔交易必须至少有一个借方和一个贷方，这样会计等式才能始终保持平衡。
9. Journal | 日记账
A journal is the first place a transaction is recorded in the accounting system. It shows the date, the accounts affected, the amounts to be debited and credited, and a brief description. This is called a journal entry. Journals are useful because they provide a complete history of all business activities in date order. Before computers, all entries were written by hand in a physical journal, but today most are stored digitally. Learning how to write simple journal entries is a vital skill in Year 7 accounting.
日记账是会计系统中记录交易的第一站。它显示日期、受影响的账户、借方和贷方的金额以及简要说明。这被称为日记账分录。日记账很有用，因为它按日期顺序提供了所有业务活动的完整历史。在计算机出现之前，所有分录都是手工写在纸质日记账中的，但如今大多数都以数字方式存储。学会编写简单的日记账分录是七年级会计的一项重要技能。
10. Ledger | 分类账
After transactions are recorded in the journal, they are posted to the ledger. A ledger is a collection of all the accounts a business uses, such as Cash, Sales, Rent Expense and so on. Each account has a T-shape with debits on the left and credits on the right. The process of moving amounts from journal to ledger is called ‘posting’. The ledger helps organise information so that you can easily see the balance of any account at a glance.
交易在日记账中记录后，会被过账到分类账。分类账是企业使用的所有账户的集合，例如现金、销售收入、租金费用等。每个账户都有一个 T 型结构，左边是借方，右边是贷方。将金额从日记账转移到分类账的过程称为 ‘过账’。分类账有助于整理信息，让你能够一目了然地看到任何账户的余额。
11. Trial Balance | 试算平衡表
A trial balance is a list of all the ledger account balances at a specific date. It is prepared to check that total debits equal total credits. If the two sides are not equal, it means there is a mistake somewhere in the records. A balanced trial balance does not guarantee there are no errors, but it is a good first check. The trial balance is often used to help prepare the final financial statements at the end of an accounting period.
试算平衡表是某一特定日期所有分类账账户余额的列表。编制试算平衡表是为了检查借方总额是否等于贷方总额。如果两边不相等，就意味着记录中某处有错误。试算平衡表平衡并不能保证没有错误，但它是一个很好的初步检查。试算平衡表通常用于在会计期末帮助编制最终的财务报表。
12. Balance Sheet and Income Statement | 资产负债表与利润表
These are the two most important financial statements in accounting. The income statement (also called the profit and loss statement) shows the revenue, expenses and profit or loss over a period of time, such as a month or a year. The balance sheet, on the other hand, shows the assets, liabilities and owner’s equity at a single point in time. Together they answer two big questions: ‘How much profit did the business make?’ and ‘What does the business own and owe right now?’ Learning to read these statements is a key goal for Year 7 students.
这两张表是会计中最重要的财务报表。利润表（也叫损益表）显示了一段时间内（如一个月或一年）的收入、费用以及利润或亏损。另一方面，资产负债表显示的是某一时点的资产、负债和所有者权益。它们共同回答了两大问题：’企业赚了多少利润？’ 和 ‘企业现在拥有什么、欠了什么？’ 学会阅读这些报表是七年级学生的一个关键目标。
Here is a quick summary table of the core terms and their meanings to help you revise quickly:
以下是一张核心术语及其含义的速查表，帮助你快速复习：
| English Term | 中文术语 | Simple Definition (EN) | 简单定义 (中文) |
|---|---|---|---|
| Asset | 资产 | What a business owns | 企业拥有的东西 |
| Liability | 负债 | What a business owes | 企业欠的东西 |
| Owner’s Equity | 所有者权益 | Owner’s money in the business | 所有者在企业中的钱 |
| Revenue | 收入 | Money earned from sales or services | 从销售或服务中赚取的钱 |
| Expense | 费用 | Cost of running the business | 经营企业的成本 |
| Profit | 利润 | Revenue minus expenses (when positive) | 收入减去费用（为正时） |
| Loss | 亏损 | When expenses are greater than revenue | 当费用大于收入时 |
| Debit (Dr) | 借方 | Left side of an account | 账户的左边 |
| Credit (Cr) | 贷方 | Right side of an account | 账户的右边 |
| Journal | 日记账 | First record of a transaction | 交易的首次记录 |
| Ledger | 分类账 | Collection of all accounts | 所有账户的集合 |
| Trial Balance | 试算平衡表 | List of ledger balances to check equality | 检验借贷平衡的余额列表 |
| Balance Sheet | 资产负债表 | Snapshot of assets, liabilities and equity | 资产、负债和权益的快照 |
| Income Statement | 利润表 | Shows revenue, expenses and profit over time | 显示一段时间的收入、费用和利润 |
With these fundamentals in your toolkit, you are well on your way to mastering Year 7 OCR accounting. Practice using these terms in sentences and try to spot them in real-life situations, such as when you hear about a company’s ‘profit’ or ‘expenses’ on the news. Keep revisiting this guide, and soon you will find that accounting is not only manageable but also a fascinating subject that explains how the world of money works.
有了这些基础知识，你就已经走在掌握七年级 OCR 会计的道路上了。试着在句子中使用这些术语，并在现实生活中留意它们，比如当你在新闻中听到某个公司的 ‘利润’ 或 ‘费用’ 时。经常复习本指南，你很快就会发会计不仅是可以掌握的，而且还是一门解释金钱世界如何运转的迷人学科。
Published by TutorHao | Accounting Revision Series | aleveler.com
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