📚 Summer Bridging Course for Year 7 WJEC Accounting | Year 7 WJEC 会计暑期预习与衔接课程
This bridging course is designed to help Year 7 students build a strong foundation in Accounting before starting the WJEC syllabus. You’ll explore the core ideas that make up the language of business, from the basic accounting equation to the preparation of simple financial statements. Each section introduces a key concept with clear examples, so you can step into the new school year with confidence.
本衔接课程旨在帮助 Year 7 学生在正式开始 WJEC 会计课程前打下扎实基础。你将探索构成商业语言的核心概念，从基本的会计等式到简单财务报表的编制。每个部分都用清晰的例子介绍一个关键概念，让你能够自信地迈入新学年。
1. What is Accounting? | 什么是会计？
Accounting is often called the ‘language of business’ because it records, summarises, and communicates financial information about a business. It helps owners, managers, and investors understand whether a business is making a profit, where money is being spent, and how much the business is worth.
会计常被称为“商业的语言”，因为它记录、汇总并传达企业的财务信息。它帮助所有者、经理和投资者了解企业是否盈利、资金花在哪里以及企业价值多少。
At its simplest, accounting answers three key questions: What does the business own? What does it owe? And what is left for the owner? These three elements form the foundation of every accounting system.
最简单来说，会计回答三个关键问题：企业拥有什么？它欠别人什么？还剩下什么归所有者？这三个要素构成了每个会计系统的基础。
In Year 7, you won’t be dealing with complex tax rules or corporate reports. Instead, you will learn how to record everyday transactions, organise accounts, and prepare a basic set of financial statements using a structured process. This course will walk you through that process step by step.
在 Year 7，你不会接触复杂的税法或公司报告。相反，你将学习如何记录日常交易、组织账目，并运用结构化的流程编制基本的财务报表。本课程将带你一步步完成这个过程。
2. The Accounting Equation | 会计等式
The accounting equation is the backbone of all accounting work. It states that a business’s assets must always equal the sum of its liabilities and its owner’s equity. In its simplest form:
会计等式是所有会计工作的支柱。它表明企业的资产必须始终等于其负债与所有者权益之和。最简单形式为：
Assets = Liabilities + Capital
This equation must always balance. If a business buys a computer for £500 using a bank loan, assets increase by £500 (the computer) and liabilities increase by £500 (the loan). The equation remains equal.
这个等式必须始终保持平衡。如果一家企业用银行贷款购买了一台价值£500的电脑，资产增加£500（电脑），同时负债增加£500（贷款）。等式两边仍然相等。
Understanding this balance is the first step to mastering double‑entry bookkeeping. Every transaction affects at least two accounts, ensuring that the equation stays in balance. In Year 7, you will practise identifying how different transactions change assets, liabilities, and capital without ever breaking this rule.
理解这一平衡是掌握复式记账法的第一步。每笔交易至少影响两个账户，从而确保等式始终平衡。在 Year 7，你将练习识别不同交易如何改变资产、负债和资本，同时绝不打破这一规则。
3. Assets, Liabilities, and Capital | 资产、负债与资本
An asset is anything a business owns that has value. Common examples include cash in the bank, inventory, equipment, and money owed by customers (debtors). Assets are listed on the left‑hand side of the accounting equation.
资产是企业拥有的任何有价值的东西。常见例子包括银行存款、存货、设备以及客户欠款（债务人）。资产列在会计等式的左侧。
A liability is something the business owes to others. This might be a bank loan, money owed to suppliers (creditors), or unpaid bills. Liabilities appear on the right‑hand side of the equation, alongside capital.
负债是企业欠他人的债务。可能是银行贷款、应付供应商款（债权人）或未付账单。负债与资本一同列在会计等式的右侧。
Capital, also known as owner’s equity, represents the amount of money the owner has invested in the business plus any profits retained. If the owner puts £1,000 of personal savings into the business, capital increases by £1,000. If the business earns a profit, capital grows; if it makes a loss, capital shrinks.
资本，也称所有者权益，代表所有者投入企业的资金加上留存利润。如果所有者将£1,000的个人储蓄投入企业，资本增加£1,000。如果企业盈利，资本增长；如果亏损，资本减少。
During the summer, try to spot these three categories in real life. Your phone is your asset, but if you borrowed money to buy it, that debt is a liability. The difference is your net worth, which works exactly like capital.
在暑期，尝试在现实生活中识别这三类。你的手机是你的资产，但如果你借钱购买，那笔债务就是负债。两者之差就是你的净资产，其运作方式与资本完全相同。
4. Double-Entry Bookkeeping | 复式记账法
Double‑entry bookkeeping is the system used by almost every business around the world. The idea is simple: every transaction has two effects – a debit entry in one account and a credit entry in another. This dual effect keeps the accounting equation balanced.
复式记账法是全球几乎所有企业都使用的系统。其理念很简单：每笔交易都有双重影响——在一个账户中记入借方，在另一个账户中记入贷方。这种双重影响使会计等式保持平衡。
For beginners, it’s helpful to remember that debits (Dr) are recorded on the left side of an account, while credits (Cr) are recorded on the right. In asset accounts, an increase is a debit and a decrease is a credit. For liabilities and capital, the rule is reversed: increases are credits and decreases are debits.
对于初学者，记住借方（Dr）记在账户左侧，贷方（Cr）记在账户右侧会很有帮助。在资产账户中，增加为借，减少为贷。对于负债和资本账户，规则相反：增加为贷，减少为借。
Don’t worry if this feels confusing at first. In Year 7, you will practise applying these rules to simple transactions, such as buying supplies with cash or selling goods on credit. With practice, the logic will become second nature.
如果一开始觉得混乱，不必担心。在 Year 7，你将练习将这些规则应用于简单的交易，例如用现金购买用品或以赊销方式销售商品。通过练习，这种逻辑会变成你的第二天性。
5. Recording Transactions | 记录交易
Every day, a business carries out transactions like sales, purchases, payments, and receipts. In accounting, these must be recorded in a systematic way using source documents, such as invoices and receipts, as evidence.
企业每天都会进行销售、采购、付款和收款等交易。在会计中，这些必须以系统方式记录，并使用发票和收据等原始凭证作为证据。
The process usually begins with a ‘journal entry’, which identifies the accounts to be debited and credited. For example, if a business sells goods for £200 cash, the journal entry would debit Cash (an asset increase) and credit Sales (revenue increases capital). A simple table shows the structure:
这个过程通常从“日记账分录”开始，确定要借记和贷记的账户。例如，一家企业以£200现金销售商品，日记账分录会借记现金（资产增加）并贷记销售收入（收入增加资本）。下表显示了结构：
| Account | Debit (£) | Credit (£) |
| Cash | 200 | |
| Sales | 200 |
After the journal entry, the amounts are posted to individual ledger accounts. This two‑step process ensures accuracy and creates a complete audit trail. You will spend a lot of time in Year 7 turning everyday business events into proper accounting records.
在日记账分录之后，金额会被过账到各个分类账账户中。这种两步过程确保准确性，并创建完整的审计轨迹。在 Year 7，你将花大量时间把日常商业事件转化为规范的会计记录。
6. The Ledger and T-Accounts | 分类账与T型账户
A ledger is a collection of all the accounts a business uses. Each account is often drawn as a ‘T‑account’ because its shape resembles the letter T. The left side is the debit side, and the right side is the credit side.
分类账是企业使用的所有账户的集合。每个账户通常被画成“T型账户”，因为其形状类似字母T。左侧为借方，右侧为贷方。
Let’s look at a T‑account for Cash after two transactions: the owner invests £1,000, and then £300 is paid for rent.
我们来看一下两笔交易后的现金T型账户：所有者投入£1,000，然后支付£300租金。
| Cash Account | |
| Debit | Credit |
| 1 Jan Capital £1,000 | 3 Jan Rent £300 |
| Balance c/d £700 | |
The entry on the debit side records money coming in; the entry on the credit side records money going out. At the end of the period, the account is balanced, leaving a closing balance of £700 that will be carried down as the opening balance for next month.
借方分录记录资金流入；贷方分录记录资金流出。期末时，账户结平，得出期末余额£700，该余额将结转作为下月的期初余额。
Using T‑accounts helps you visualise how transactions flow through the system. You will practise opening accounts, posting entries, and balancing them off, which is a core skill for Year 7.
使用T型账户有助于你将交易在系统中的流动可视化。你将练习开设账户、过账分录并结平账户，这是 Year 7 的核心技能。
7. Trial Balance | 试算平衡表
A trial balance is a list of all the ledger account balances at a particular date, usually the end of a month or year. Its purpose is to check that total debits equal total credits. If they do not match, an error has occurred somewhere in the recording process.
试算平衡表是某一特定日期（通常是月末或年末）所有分类账账户余额的列表。其目的是验证借方总额是否等于贷方总额。如果不相等，说明记录过程中的某个地方出现了错误。
A typical trial balance will show asset accounts like Cash and Inventory with debit balances, while liability accounts like Bank Loan and Trade Creditors will normally have credit balances. Capital and Sales also show credit balances, while expenses such as Rent show debit balances.
典型的试算平衡表会显示现金和存货等资产账户有借方余额，而银行贷款和应付账款等负债账户通常有贷方余额。资本和销售收入也显示贷方余额，而租金等费用则显示借方余额。
Consider a simple trial balance for a small business after its first month:
考虑一家小型企业运营一个月后的简单试算平衡表：
| Account | Debit (£) | Credit (£) |
| Cash | 2,000 | |
| Inventory | 800 | |
| Trade Payables | 400 | |
| Capital | 2,000 | |
| Sales | 1,200 | |
| Rent Expense | 800 | |
| Total | 3,600 | 3,600 |
When the totals match, you know your double‑entry records are arithmetically correct. However, a balanced trial balance does not prove there are no mistakes – it only proves that debits equal credits. In Year 7, you will learn to prepare a trial balance from a given set of ledger balances and appreciate its role in the accounting cycle.
当合计相等时，你就知道复式记录在算术上是正确的。但即使试算平衡表平衡，也不能证明没有错误——它只能证明借方总额等于贷方总额。在 Year 7，你将学习根据一组给定的账目余额编制试算平衡表，并理解它在会计循环中的作用。
8. Introduction to Income Statement | 利润表简介
The income statement, sometimes called a profit and loss statement, measures how much profit or loss a business has made over a period of time, such as a month or a year. It follows a simple structure: Revenue minus Expenses equals Profit.
利润表，有时称为损益表，衡量企业在一个期间（如一个月或一年）内获得了多少利润或亏损。它遵循简单的结构：收入减去费用等于利润。
Revenue (or Sales) is the income earned from selling goods or services. Expenses are the costs used up to earn that revenue, including rent, wages, and electricity. If revenue is greater than expenses, the business makes a profit; otherwise, it suffers a loss.
收入（或销售额）是通过销售商品或服务赚取的收入。费用是为赚取这些收入而耗用的成本，包括租金、工资和电费。如果收入大于费用，企业就盈利；否则，就亏损。
A simplified income statement might look like this:
简化的利润表可能如下所示：
| Sales Revenue | £5,000 |
| Less: Cost of Goods Sold | (£2,000) |
| Gross Profit | £3,000 |
| Less: Rent, Wages, Utilities | (£1,200) |
| Net Profit | £1,800 |
In Year 7, you will not need to classify every expense or calculate cost of goods sold in great detail, but you should understand the basic idea: profit is what remains after deducting all costs from revenue. This profit increases the owner’s capital, linking the income statement directly to the accounting equation.
在 Year 7，你不需要对每项费用进行详细分类或精确计算销售成本，但你应该理解基本概念：利润是从收入中扣除所有成本之后的剩余部分。这笔利润增加了所有者的资本，将利润表与会计等式直接联系起来。
9. Balance Sheet Overview | 资产负债表概述
A balance sheet is a snapshot of a business’s financial position at a specific point in time. It lists what the business owns (assets), what it owes (liabilities), and the owner’s investment (capital). It is a direct reflection of the accounting equation.
资产负债表是企业在特定时间点财务状况的快照。它列出企业拥有的（资产）、欠人的（负债）以及所有者投入的（资本）。它是会计等式的直接反映。
The balance sheet is divided into two sections. On one side, you see assets, often grouped into non‑current (long‑term) assets like vehicles and equipment, and current (short‑term) assets like cash and inventory. On the other side, liabilities are similarly grouped, with capital shown underneath liabilities. The two totals must be equal.
资产负债表分为两大部分。一侧是资产，通常分为非流动性（长期）资产如车辆和设备，以及流动性（短期）资产如现金和存货。另一侧是负债，同样分组，资本则列在负债下方。两部分总额必须相等。
Here is a very simple balance sheet for a small shop:
下面是一家小商店的简易资产负债表：
| Assets | £ | Liabilities & Capital | £ |
| Cash | 1,500 | Trade Payables | 400 |
| Inventory | 800 | Capital | 2,000 |
| Equipment | 100 | Profit for the Period | 1,000 |
| Total | 2,400 | Total | 2,400 |
Notice how the balance sheet and the income statement work together: the net profit from the income statement is added to capital on the balance sheet. This is why every transaction affects at least two of these three financial statements. Year 7 learners will become familiar with preparing simple balance sheets and understanding how they connect to daily transactions.
请注意资产负债表与利润表如何协同工作：利润表中的净利润被加到资产负债表的资本中。这就是为什么每笔交易至少会影响这三份财务报表中的两份。Year 7 学生将学会编制简单的资产负债表，并理解它们如何与日常交易相关联。
10. Practical Tips for Summer Study | 暑期学习实用建议
To make the most of your summer bridging study, try to link accounting concepts to everyday activities. Keep a mini personal ledger for a week, recording your pocket money as capital, any spending as an expense, and the leftover as your profit. Even a simple spreadsheet or a notebook will do.
要充分利用暑期衔接学习，尝试将会计概念与日常活动联系起来。坚持一周记录个人微型分类账，将零花钱记为资本，任何支出记为费用，余额记为利润。使用简单的电子表格或笔记本都可以。
Practise reading simple financial stories in newspapers or on business websites. Look for headlines about company profits, debts, or investments, and try to identify which accounting element they refer to. This builds your ability to see the real‑world applications of what you will learn in class.
练习阅读报纸或商业网站上的简单财经故事。寻找关于公司利润、债务或投资的标题，并尝试识别它们指向的是哪个会计要素。这将培养你将课堂所学应用于现实世界的能力。
Finally, create flashcards for the core terms: asset, liability, capital, debit, credit, revenue, expense. On one side write the term, on the other the definition and an example. Short, regular revision sessions with these cards will give you a huge advantage when term begins.
最后，制作核心术语的闪卡：资产、负债、资本、借方、贷方、收入、费用。一面写上术语，另一面写上定义和一个例子。使用这些闪卡进行简短而规律的复习，将在开学时给你带来巨大优势。
Remember, accounting is a skill that improves with practice. Don’t aim for perfection in the summer – aim for understanding the logic. Once that logic clicks, everything else becomes much easier.
请记住，会计是一项通过练习来提高的技能。暑期不要追求完美——要追求理解其中的逻辑。一旦你领悟了这套逻辑，其他一切都会变得容易得多。
Published by TutorHao | Accounting Revision Series | aleveler.com
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