📚 Year 7 AQA Accounting: Key Terms & Vocabulary Guide | 7年级AQA会计关键术语指南
Welcome to the world of accounting! In Year 7 AQA Accounting, you will begin your journey by learning the essential language of business. Mastering these key terms and vocabulary will help you understand how businesses record, analyse, and communicate their financial activities. This guide provides clear definitions, practical examples, and handy memory tricks to make every term stick.
欢迎来到会计的世界！在7年级AQA会计课程中，你将通过学习商业的基本语言来开启旅程。掌握这些关键术语和词汇将帮助你理解企业如何记录、分析和传达其财务活动。本指南提供清晰的定义、实用例子和巧妙的记忆技巧，让每一个术语都深深印在你的脑海中。
1. What is Accounting? | 什么是会计？
Accounting is the systematic process of recording, classifying, and summarising financial transactions to provide useful information for decision-making.
会计是系统地记录、分类和汇总财务交易，以便为决策提供有用信息的过程。
It is often called the ‘language of business’ because it communicates the financial health and performance of a company to owners, managers, and other stakeholders.
它常被称为’商业的语言’，因为它向所有者、管理者及其他利益相关者传达公司的财务健康状况和业绩。
At its heart, accounting answers three fundamental questions: What does the business own? What does it owe? How much profit has it made?
会计的核心是回答三个基本问题：企业拥有什么？它欠什么？它赚了多少利润？
2. Assets | 资产
An asset is anything a business owns or controls that has value and can bring future economic benefits. Examples include cash, inventory, equipment, and buildings.
资产是企业拥有或控制的、有价值并能带来未来经济利益的任何东西。例如现金、存货、设备和建筑物。
Think of assets as what the business ‘has’. A simple memory trick is to imagine a treasure chest holding everything the company can use to operate or sell.
可以把资产想象成企业’拥有’的东西。一个简单的记忆技巧是想象一个宝箱，里面装着公司可以用来运营或销售的一切。
Assets are usually split into current assets (used within one year, like cash and stock) and non-current assets (kept for more than a year, like machinery and property).
资产通常分为流动资产（一年内使用，如现金和存货）和非流动资产（持有超过一年，如机器和房产）。
3. Liabilities | 负债
A liability is a debt or obligation that a business owes to others. It represents money that must be paid back in the future. Common liabilities are bank loans, trade payables, and unpaid bills.
负债是企业欠他人的债务或义务。它代表未来必须偿还的钱。常见的负债有银行贷款、应付账款和未付账单。
If assets show what a business ‘has’, liabilities show what the business ‘owes’. You can remember this by the L for ‘lend’ or ‘loan’ – the business has borrowed something it must return.
如果说资产显示企业’拥有’什么，负债则显示企业’欠’什么。你可以联想字母L代表’借入’或’贷款’——企业借了必须偿还的东西。
Like assets, liabilities can be current (due within one year, such as trade payables) or non-current (payable after more than one year, like a long-term bank loan).
与资产类似，负债可以是流动的（一年内到期，如应付账款）或非流动的（一年后到期，如长期银行贷款）。
4. Owner’s Equity (Capital) | 所有者权益（资本）
Owner’s equity, also called capital, is the owner’s financial interest in the business. It represents the amount of money the owner has invested, plus any profits kept in the business, minus any money taken out.
所有者权益，又称资本，是所有者对企业的财务权益。它代表所有者投入的金额，加上企业留存利润，再减去提取的款项。
Equity can be seen as the ‘net worth’ of the business from the owner’s perspective. If you sold all the assets and paid off all the liabilities, the leftover amount is the equity.
权益可以视为从所有者角度看的’净值’。如果你变卖所有资产并偿清所有负债，剩下的金额就是权益。
A helpful equation to remember: Equity = Assets – Liabilities. This shows that equity is the residual interest in the business after debts are settled.
一条有用的等式：权益 = 资产 – 负债。这表明权益是偿还债务后对企业的剩余权益。
5. Income (Revenue) | 收入（营业收入）
Income, or revenue, is the money a business earns from its regular activities, such as selling goods or providing services. It does not include one-off gains like selling a piece of machinery.
收入，或称营业收入，是企业通过日常活动（如销售商品或提供服务）赚取的钱。它不包括出售机器这类一次性利得。
Income is recorded when it is earned, not necessarily when cash is received. For example, a sale made on credit still counts as income even if the customer pays later.
收入在赚取时记录，不一定在收到现金时。例如，赊销账单也算作收入，即使客户稍后付款。
Think of income as the ‘top line’ of a business – it is the starting point for calculating profit. More sales revenue means greater potential for profit, provided expenses are controlled.
把收入想象成企业的’顶行’——它是计算利润的起点。在控制费用的前提下，销售收入越高，利润潜力越大。
6. Expenses | 费用
An expense is a cost a business incurs to generate income. This includes items like rent, wages, electricity, advertising, and the cost of goods sold.
费用是企业为产生收入而发生的成本。包括租金、工资、电费、广告费以及销售成本等项目。
Expenses are the opposite of income: they reduce profit. A business aims to keep expenses lower than income so it can make a profit.
费用是收入的对立面：它们减少利润。企业力求使费用低于收入，从而获得利润。
When you hear ‘money going out’, think expenses. A handy reminder is that both ‘expense’ and ‘exit’ start with ‘ex’ – expenses exit the business.
当你听到’钱往外流’时，想想费用。一个便利的提示是，’费用(expense)’和’出去(exit)’都以’ex’开头——费用是从企业流出的钱。
7. The Accounting Equation | 会计等式
The accounting equation is the foundation of all bookkeeping. It states:
会计等式是所有簿记的基础。它表示为：
Assets = Liabilities + Owner’s Equity
This equation must always balance because every transaction has a dual effect. For example, buying equipment with cash reduces one asset (cash) but increases another asset (equipment), leaving the total unchanged.
这个等式必须始终平衡，因为每笔交易都有双重影响。例如，用现金购买设备减少了一项资产（现金）但增加了另一项资产（设备），总额不变。
If a business borrows money from a bank, both assets (cash) and liabilities (loan) increase by the same amount. The equation remains in balance.
如果企业从银行借款，资产（现金）和负债（贷款）同时增加相同的金额。等式保持平衡。
You can use the acronym ‘ALOE’ (Assets, Liabilities, Owner’s Equity) to memorise the fundamental categories that must remain in balance.
你可以使用首字母缩略词’ALOE’（资产、负债、所有者权益）来记住必须保持平衡的基本类别。
8. Debits and Credits | 借方与贷方
Debit (Dr) and Credit (Cr) are the two sides of every accounting entry. They are not ‘good’ or ‘bad’ – they simply describe whether an account is being increased or decreased, depending on the type of account.
借方(Dr)和贷方(Cr)是每一笔会计分录的两面。它们不是’好’或’坏’——仅根据账户类型描述账户是增加还是减少。
The golden rule of double-entry bookkeeping: for every transaction, total debits must equal total credits.
复式记账的黄金法则：对于每一笔交易，借方总额必须等于贷方总额。
A popular memory aid is ‘DEAD CLIC’: Debits increase Expenses, Assets, and Drawings; Credits increase Liabilities, Income, and Capital. The opposite applies for decreases.
一个流行的记忆方法是’DEAD CLIC’：借方增加费用、资产和提款；贷方增加负债、收入和资本。相反的情况则用于减少。
To keep it simple: assets increase on the debit side, while liabilities and equity increase on the credit side. This is the base rule to build upon.
为简化，记住：资产在借方增加，负债和权益在贷方增加。这是建立理解的基础规则。
9. Ledger Accounts and T-Accounts | 分类账与T型账户
A ledger is a collection of all the accounts a business uses to record transactions. Each account is shaped like the letter ‘T’, with the left side for debits and the right side for credits – hence the name ‘T-account’.
分类账是企业用来记录交易的所有账户的集合。每个账户的形状像字母’T’，左边记借方，右边记贷方——因此得名’T型账户’。
When you record a transaction, you write the amount on the correct side of at least two T-accounts. This visual format makes it easy to see how the accounting equation stays balanced.
当你记录一笔交易时，你把金额写在至少两个T型账户的正确方向。这种直观格式使你容易看到会计等式如何保持平衡。
For example, if a business makes a cash sale, you would debit the Cash account (asset increases) and credit the Sales Revenue account (income increases).
例如，如果企业进行现金销售，你会借记现金账户（资产增加），贷记销售收入账户（收入增加）。
Practising with T-accounts helps you visualise the flow of money and strengthens your understanding of double-entry logic.
练习使用T型账户有助于你直观看到资金流动，并巩固你对复式记账逻辑的理解。
10. Trial Balance | 试算平衡表
A trial balance is a list of all the ledger account balances at a specific date, with debit balances in one column and credit balances in another. Its main purpose is to check that total debits equal total credits.
试算平衡表是特定日期所有分类账账户余额的列表，借方余额列在一栏，贷方余额列在另一栏。其主要目的是检查借方总额是否等于贷方总额。
If the two columns match, it confirms that the double-entry has been correctly applied mathematically. However, it does not guarantee there are no errors – a missed transaction could still slip through.
如果两栏金额相等，说明在数学上复式记账应用正确。但这并不能保证没有错误——遗漏的交易仍然可能蒙混过关。
Think of the trial balance as a ‘safety check’ before producing final financial statements. It is a snapshot of balances that helps identify mispostings or unequal entries.
可以把试算平衡表想象成编制最终财务报表前的’安全检查’。它是账户余额的快照，有助于识别过账错误或金额不平。
Common accounts appearing in a trial balance include cash, trade receivables, trade payables, capital, sales, rent expense, and many more.
试算平衡表中常见的账户包括现金、应收账款、应付账款、资本、销售收入、租金费用等等。
11. Income Statement (Profit & Loss) | 利润表（损益表）
The income statement, also called the profit & loss statement, shows a business’s income and expenses over a period of time, such as a month or a year. It calculates the profit or loss made.
利润表，也称损益表，显示企业在一段时间内（如一个月或一年）的收入和费用。它计算所产生的利润或亏损。
The simple formula for the income statement is: Revenue – Expenses = Profit (or Loss if expenses exceed revenue).
利润表的简单公式是：收入 – 费用 = 利润（若费用超过收入则为亏损）。
This statement helps owners and managers see whether the business is operating efficiently. A high revenue with well-managed expenses leads to a healthy profit.
该报表帮助所有者和管理者了解企业经营是否高效。高收入加上合理控制的费用会带来可观的利润。
In Year 7, you might practise preparing a simple income statement listing all revenues at the top, subtracting the cost of goods sold, and then subtracting other expenses to reach the net profit.
在7年级，你可能会练习编制简单的利润表，将所有收入列在顶端，减去销售成本，然后减去其他费用，最终得到净利润。
12. Balance Sheet | 资产负债表
The balance sheet, also known as the statement of financial position, presents a business’s assets, liabilities, and owner’s equity at a specific point in time – like a photograph of its financial position.
资产负债表，也称财务状况表，显示企业在特定时点的资产、负债和所有者权益——就像其财务状况的一张照片。
It is structured around the accounting equation: Assets on one side (or at the top), and Liabilities plus Equity on the other side, ensuring they always balance.
它围绕会计等式构建：资产在一侧（或顶端），负债加权益在另一侧，确保它们始终平衡。
A typical balance sheet lists current assets (cash, receivables, inventory), non-current assets (equipment, vehicles), current liabilities (payables, short-term loans), non-current liabilities (long-term loans), and finally the owner’s equity.
典型的资产负债表列出流动资产（现金、应收账款、存货）、非流动资产（设备、车辆）、流动负债（应付账款、短期借款）、非流动负债（长期借款），最后是所有者权益。
Remember: while the income statement shows performance over time, the balance sheet shows the position at a single moment. The two are closely linked – the net profit from the income statement increases owner’s equity on the balance sheet.
记住：利润表展现一段时间内的业绩，而资产负债表展现某一瞬间的状况。两者紧密相连——利润表中的净利润增加资产负债表中的所有者权益。
Published by TutorHao | Accounting Revision Series | aleveler.com
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