📚 OCR Year 7 Accounting: A Quick Terminology Memorisation Guide | OCR Year 7 会计：词汇术语速记指南
Grasping the language of accounting is the first step to mastering the subject. This guide introduces the essential terms every Year 7 OCR Accounting student needs, with clear definitions and clever memory tricks to make learning stick.
掌握会计语言是学好这门学科的基石。本指南为 OCR Year 7 会计学生介绍必知的核心术语，配以清晰的定义和巧妙的记忆诀窍，让学习更牢固。
1. Assets, Liabilities and Capital | 资产、负债与资本
An asset is something valuable that a business owns or controls, such as cash, equipment or inventory. Assets are expected to bring future economic benefit.
资产是企业拥有或控制的、有价值的东西，如现金、设备或存货。资产预期能带来未来的经济利益。
A liability is a debt or obligation the business owes to others, like loans or money owed to suppliers. It represents a future outflow of resources.
负债是企业欠他人的债务或义务，例如贷款或应付给供应商的款项。它代表着未来资源的流出。
Capital (also called equity) is the money or assets introduced by the owner into the business, plus any profits kept in the business. It shows the owner’s claim on the assets after all liabilities are paid.
资本（也称所有者权益）是所有者投入企业的资金或资产，加上留在企业中的利润。它表示清偿所有负债后所有者对资产的求偿权。
- Quick memory tip: Think of assets as ‘what the business has’, liabilities as ‘what the business owes’, and capital as ‘the owner’s worth in the business’.
- 记忆窍门： 把资产想成“企业拥有的”，负债是“企业欠别人的”，资本是“所有者在企业中的身家”。
2. The Accounting Equation | 会计等式
The accounting equation is the foundation of double-entry bookkeeping. It states that a business’s assets are always equal to the sum of its liabilities and capital.
会计等式是复式记账的基础。它表明企业的资产永远等于其负债与资本之和。
Assets = Liabilities + Capital
资产 = 负债 + 资本
This equation must always balance because every transaction has two effects. If a business buys a delivery van with a bank loan, assets (van) increase, and liabilities (loan) increase by the same amount.
这个等式必须始终保持平衡，因为每笔交易都有双重影响。如果企业用银行贷款购买一辆货运车，资产（车辆）增加，负债（贷款）也增加相同的金额。
When a business makes a profit and keeps it, capital grows, keeping the equation in balance. If a loss occurs, capital shrinks.
当企业盈利并将利润留存，资本就会增加，从而维持等式平衡。如果发生亏损，资本就会减少。
Mnemonic: All Elephants Love Cookies — Assets = Liabilities + Capital. Silly images help your brain recall the formula.
助记： 所有大象都爱饼干 (All Elephants Love Cookies) — 资产 = 负债 + 资本。荒诞的画面能帮大脑记住公式。
3. Revenue and Expenses | 收入与费用
Revenue (or sales) is the income a business earns from selling goods or providing services. It is recorded when the sale happens, not necessarily when cash is received.
收入（或销售额）是企业通过销售商品或提供服务而赚取的所得。它在销售发生时记录，不一定在收到现金时记录。
Expenses are the costs a business incurs to earn revenue, such as rent, wages, electricity or raw materials. Expenses reduce the profit.
费用是企业为赚取收入而发生的成本，如租金、工资、电费或原材料。费用会减少利润。
If revenue is greater than expenses, the business makes a profit. If expenses exceed revenue, it makes a loss. This idea can be remembered as:
如果收入大于费用，企业就盈利；如果费用超过收入，企业就亏损。可以这样记忆：
Profit = Revenue – Expenses
利润 = 收入 – 费用
Think of revenue as the ‘in’ and expenses as the ‘out’ of a money pipe. The difference is what you get to keep.
把收入想成资金管道中的“进”，费用是“出”，两者之差就是你能够留下来的。
4. Debits and Credits: The Golden Rules | 借方与贷方：黄金法则
Debit (Dr) and Credit (Cr) are the two sides of every accounting entry. They do not mean ‘up’ or ‘down’ — they simply mean left and right. In a ‘T’ account, debit is the left side and credit is the right side.
借方（Dr）和贷方（Cr）是每笔会计分录的两个方向。它们不代表增加或减少，只是“左”和“右”的代称。在丁字账中，借方在左侧，贷方在右侧。
A simple way to remember which accounts increase with a debit and which with a credit is the mnemonic DEAD CLIC:
要记住哪些账户记借方表示增加，哪些账户记贷方表示增加，可以使用助记词 DEAD CLIC：
| DEAD (Debit to Increase) | CLIC (Credit to Increase) |
| Debit Expenses | Credit Liabilities |
| Debit Assets | Credit Income / Revenue |
| Debit Drawings | Credit Capital |
| DEAD（借方表增加） | CLIC（贷方表增加） |
| 借方记：费用 | 贷方记：负债 |
| 借方记：资产 | 贷方记：收入 |
| 借方记：提款 | 贷方记：资本 |
Once you know these six categories, you can work out the opposite: to decrease any DEAD account, you credit it; to decrease any CLIC account, you debit it.
一旦你掌握这六类账户，就能推导出相反的操作：要减少 DEAD 类账户，记贷方；减少 CLIC 类账户，记借方。
5. Source Documents | 原始凭证
Every accounting entry starts with a source document — a physical or digital record that proves a transaction took place.
每一笔会计记录都始于原始凭证——一份证明交易确实发生的纸质或数字记录。
An invoice is issued when goods are sold on credit. It shows the buyer’s and seller’s details, the quantity, price and the total amount due.
发票是在赊销商品时开具的。它列明买卖双方的信息、数量、单价和应付总额。
A receipt is given when payment is made, confirming the cash has been received. A credit note is issued by a seller when goods are returned or when an overcharge occurred; it reduces the amount owed by the customer.
收据在付款时提供，用于确认现金已收到。贷项通知单由卖方在退货或多收款时开具，它会减少客户所欠的金额。
Other common source documents include cheques, paying-in slips and bank statements. Always ask: ‘What document proves this transaction?’
其他常见的原始凭证还包括支票、存款单和银行对账单。务必问自己：“哪份文件能证明这笔交易？”
6. Books of Prime Entry | 原始分录簿
Before transactions reach the ledger, they are first recorded in books of prime entry. These ‘day books’ group similar transactions together, making the bookkeeping process smoother.
在交易进入分类账之前，它们会先记录在原始分录簿中。这些“日记簿”将同类交易归集在一起，使簿记流程更顺畅。
A sales journal records all credit sales, while a purchases journal records all credit purchases. The cash book records all bank and cash transactions, acting both as a book of prime entry and a ledger account.
销售日记账记录所有赊销，进货日记账记录所有赊购。现金簿则记录所有银行和现金交易，它兼具原始分录簿和分类账账户的双重功能。
Returns are captured in separate returns inwards and returns outwards journals. By using these books, the main ledger stays uncluttered, and you can easily find totals for a specific type of transaction.
退货则记在单独的销货退回和进货退出日记账中。使用这些账簿，总分类账就能保持简洁，你也能轻松找到某类交易的总额。
7. The General Ledger | 总分类账
The general ledger is a collection of all the permanent accounts of a business. Each account, such as ‘Motor Vehicles’, ‘Sales’ or ‘Rent’, is given its own page or electronic record, often drawn as a ‘T’ account.
总分类账是企业所有永久性账户的集合。每个账户，如“汽车”、“销售”或“租金”，都有自己的页面或电子记录，通常绘制为“T”型账户。
Posting is the term for transferring entries from the books of prime entry into the relevant ledger accounts. After posting, each account shows the total debits and credits, and the running balance.
过账是指将分录从原始分录簿转移到相关分类账账户的过程。过账后，每个账户会显示借方和贷方总额，以及结余。
Remember: the left side is always the debit; the right side is always the credit. Each transaction must have at least one debit and one credit entry of equal value — that is the double-entry system.
记住：左边永远是借方，右边永远是贷方。每笔交易必须至少有一个等额的借方分录和一个等额的贷方分录——这就是复式记账体系。
8. The Trial Balance | 试算平衡表
A trial balance is a list of all the general ledger account balances at a specific date, placed in debit and credit columns. Its main purpose is to check the arithmetical accuracy of the double-entry records.
试算平衡表是在特定日期列示所有总分类账账户余额的报表，分为借方和贷方两栏。它的主要目的是检查复式记录的算术准确性。
If the double-entry has been done correctly, the total debits will equal the total credits, and the trial balance is said to ‘balance’. A balanced trial balance does not guarantee there are zero errors, but an imbalance definitely signals a mistake.
如果复式记账正确无误，借方总额就会等于贷方总额，试算平衡表就“平衡”。平衡的试算表并不保证无错误，但若不平衡，则一定存在出错。
Think of it as a quick check-up: before you prepare the final statements, you make sure the debits and credits match, just like checking both ends of a seesaw.
把它看作快速体检：在编制最终报表前，先确认借贷双方一致，就像检查跷跷板的两端一样。
9. The Income Statement | 利润表
The income statement (or profit and loss account) summarises a business’s revenue and expenses over a period of time, usually a year. It shows whether the business made a profit or a loss.
利润表（或称损益表）汇总了企业一段时期（通常为一年）内的收入和费用。它反映企业是盈利还是亏损。
At the top, sales revenue is recorded. Then the cost of goods sold is deducted to find the gross profit. Next, other expenses like rent and salaries are subtracted to arrive at the net profit.
在顶端记录销售收入，然后减去销售成本得出毛利润。接着，扣除租金和工资等其他费用，得到净利润。
Gross Profit = Sales Revenue – Cost of Goods Sold
毛利润 = 销售收入 – 销售成本
Net Profit = Gross Profit – Other Expenses
净利润 = 毛利润 – 其他费用
A handy memory link: ‘Revenue’ sounds like ‘revenue is the main avenue’, and ‘expenses’ start with ‘ex’ like ‘exit’ — money leaving the business.
一个方便的联想记忆： “Revenue” 听起来像 “进账的大道”，而 “expenses” 以 “ex” 开头，如同 “exit”（退出）——金钱流出企业。
10. The Statement of Financial Position | 财务状况表
The statement of financial position (often still called the balance sheet) provides a snapshot of the business’s assets, liabilities and capital on a single day, usually the last day of the financial year.
财务状况表（通常仍被称作资产负债表）呈现企业在某一特定日期（通常是财务年度的最后一天）的资产、负债和资本状况。
Assets are listed in order of liquidity, starting with cash and finishing with long-term equipment. Liabilities are similarly ordered. The capital section shows the owner’s opening capital, plus any profit, less any drawings.
资产按流动性排列，从现金开始，到长期设备为末。负债也按类似顺序排列。资本部分列示出主人的期初资本，加上利润，减去提款。
The statement always follows the accounting equation, so total assets will always equal total liabilities plus capital. If they do not match, an error has occurred in the preparation.
该报表始终遵循会计等式，因此总资产永远等于总负债加资本。如果不相等，说明编制过程有误。
Visual trick: imagine a set of scales with assets on one pan and liabilities + capital on the other — they must balance exactly.
视觉技巧： 想象一架天平，一个托盘上放资产，另一个放负债加资本——它们必须绝对平衡。
11. Drawings and Capital Introduced | 提款与资本投入
Drawings represent the money or goods the owner takes out of the business for personal use. Drawings reduce capital but are not classified as an expense — they are a distribution of the owner’s wealth.
提款表示业主从企业取出供个人使用的现金或货物。提款会减少资本，但不算作费用——它是所有者财富的分配。
Capital introduced occurs when the owner puts additional cash or assets into the business. This increases the capital balance and is recorded as a credit entry in the capital account.
资本投入发生在业主向企业追加现金或资产时。这将增加资本余额，并在资本账户中以贷方分录记录。
Remember, drawings are recorded with a debit in the drawings account (following DEAD, because drawings are a temporary reduction of capital), and at the end of the year the balance is transferred to reduce the capital account.
请记住，提款在提款账户中以借方记录（遵循 DEAD 法则，因为提款是资本的暂时减少），年末时该余额会结转到资本账户使其减少。
A quick phrase: ‘Drawings drain capital.’ Every time the owner draws money, the owner’s equity goes down.
一句口诀：“提款抽资本。” 业主每提一次款，所有者权益就下降一些。
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