📚 Year 7 CAIE Accounting: Essential Vocabulary & Terminology Quick Reference Guide | 7年级CAIE会计核心词汇术语速记指南
Mastering accounting vocabulary is the first step to reading financial information with confidence. This guide introduces Year 7 CAIE students to the essential terms they will meet in the classroom, from assets and liabilities to revenue and the accounting equation. Each term is explained in simple English, followed by its Chinese equivalent and explanation, so you can build a solid bilingual foundation for future studies.
掌握会计词汇是自信解读财务信息的第一步。本指南为7年级CAIE学生介绍课堂中必备的核心术语，从资产、负债到收入和会计等式。每个术语先用简易英文解释，再提供中文对应词和说明，帮助你打下扎实的双语基础，为后续学习铺路。
1. What Is Accounting? | 什么是会计？
Accounting is the process of recording, classifying and summarising financial transactions to help people make informed business decisions. It tells the story of a business in numbers.
会计是记录、分类和汇总财务交易的过程，帮助人们做出明智的商业决策。它用数字讲述企业的发展故事。
In Year 7, you will learn the basic language of accounting. You do not need to be a mathematician, but you must be comfortable with numbers and logical thinking.
在7年级，你会学习会计的基本语言。你不需要成为数学家，但必须对数字和逻辑思维感到自如。
2. Basic Accounting Terms: Assets, Liabilities, Owner’s Equity | 基本会计术语：资产、负债、所有者权益
Every accounting system is built on three pillars: assets, liabilities and owner’s equity. An asset is anything valuable owned by a business. A liability is an amount the business owes to others. Owner’s equity represents the owner’s claim on the business after all liabilities are paid.
每一项会计制度都建立在三大支柱之上：资产、负债和所有者权益。资产是企业拥有的任何有价值之物。负债是企业欠他人的款项。所有者权益代表清偿全部负债后所有者对企业的剩余索取权。
| Asset – 资产 | Resources controlled by the business (e.g., cash, equipment) / 企业控制的资源（如现金、设备） |
| Liability – 负债 | Debts or obligations (e.g., bank loan, accounts payable) / 债务或义务（如银行贷款、应付账款） |
| Owner’s equity – 所有者权益 | The owner’s financial interest in the business / 所有者对企业的财务权益 |
3. The Accounting Equation | 会计等式
All accounting entries follow one fundamental rule: the accounting equation must always balance.
所有会计分录都遵循一条基本规则：会计等式必须始终保持平衡。
Assets = Liabilities + Owner’s Equity
If a business buys furniture for cash, assets increase (furniture) and decrease (cash) by the same amount, so the equation still holds. This concept is the backbone of double-entry bookkeeping.
如果企业用现金购买家具，资产增加（家具）又减少（现金），金额相等，所以等式依然成立。这一概念是复式簿记的支柱。
- Assets (资产) = Liabilities (负债) + Owner’s Equity (所有者权益)
- Every transaction affects at least two accounts to keep the equation in balance / 每笔交易至少影响两个账户以保持等式平衡
4. Assets in Detail | 资产详析
Assets are grouped into two main categories: current assets and non‑current assets. Current assets are expected to be turned into cash or used up within one year. Non‑current assets are held for long‑term use.
资产分为两大类：流动资产和非流动资产。流动资产预计在一年内变现或耗用。非流动资产则用于长期经营。
| Cash – 现金 | Money in hand or at the bank / 手头或银行的货币资金 |
| Accounts receivable – 应收账款 | Money owed by customers for goods sold on credit / 客户因赊购商品而欠企业的款项 |
| Inventory – 存货 | Goods held for resale / 待售的商品 |
| Equipment – 设备 | Tools and machinery used in operations / 经营中使用的工具和机器 |
| Land and buildings – 土地与建筑物 | Long‑term property owned by the business / 企业长期拥有的房地产 |
5. Liabilities in Detail | 负债详析
Liabilities are also split into current liabilities (due within one year) and non‑current liabilities (due after more than one year). Understanding when debts must be paid helps a business manage its cash flow.
负债也分为流动负债（一年内到期）和非流动负债（一年后到期）。了解债务何时必须偿还，有助于企业管理现金流。
| Accounts payable – 应付账款 | Money owed to suppliers for purchases bought on credit / 因赊购商品而欠供应商的款项 |
| Bank loan – 银行贷款 | Borrowed money that must be repaid with interest / 必须连本带利偿还的借入资金 |
| Mortgage – 抵押贷款 | A long‑term loan secured against property / 以财产为担保的长期贷款 |
6. Owner’s Equity: Capital and Drawings | 所有者权益：资本与提款
Owner’s equity changes when the owner invests more money (capital) or withdraws money for personal use (drawings). Profit also increases equity, while losses reduce it.
当所有者投入更多资金时（资本），或提取资金供个人使用时（提款），所有者权益会发生变化。利润会增加权益，亏损则会减少权益。
The term capital refers to the resources the owner puts into the business. Drawings are the opposite – money taken out of the business by the owner. Both are recorded in the equity section of the balance sheet.
资本一词指所有者投入企业的资源。提款则相反——所有者从企业取出的资金。两者都记录在资产负债表的权益部分。
7. Revenue and Expenses | 收入与费用
Revenue is the income earned from selling goods or providing services. Expenses are the costs incurred to earn that revenue. The difference between revenue and expenses is profit (if positive) or loss (if negative).
收入是通过销售商品或提供服务而赚取的所得。费用是为赚取收入而发生的成本。收入与费用之间的差额为利润（若为正）或亏损（若为负）。
| Sales revenue – 销售收入 | Money received from selling goods / 销售商品收到的款项 |
| Service revenue – 服务收入 | Income from providing a service / 提供服务的收入 |
| Rent expense – 租金费用 | Cost of using a property / 使用房产的成本 |
| Wages expense – 工资费用 | Payments to employees / 支付给雇员的报酬 |
| Utilities expense – 水电费 | Electricity, water and telephone costs / 电、水、电话等费用 |
8. Debits and Credits – The Rules | 借方与贷方的规则
In double‑entry accounting, every transaction is recorded in at least two accounts using debits (Dr) and credits (Cr). The words do not mean ‘increase’ or ‘decrease’ by themselves; their effect depends on the type of account.
在复式记账中，每笔交易至少通过借方（Dr）和贷方（Cr）记入两个账户。这两个词本身不表示“增加”或“减少”；其影响取决于账户类型。
For assets, a debit increases the balance and a credit decreases it. For liabilities and owner’s equity, a credit increases the balance and a debit decreases it. Revenues are increased by credits, while expenses are increased by debits.
对资产账户，借方增加余额，贷方减少余额。对负债和所有者权益账户，贷方增加余额，借方减少余额。收入因贷记而增加，费用因借记而增加。
- Debit (Dr) – 借方: left side of an account / 账户的左方
- Credit (Cr) – 贷方: right side of an account / 账户的右方
- Total debits must always equal total credits. / 借方总额必须始终等于贷方总额。
9. The Double‑Entry System | 复式记账体系
The double‑entry system means that for every transaction, the total amount debited equals the total amount credited. This built‑in self‑checking feature ensures the accounting equation stays balanced.
复式记账体系意味着每笔交易的借方金额总和等于贷方金额总和。这种内置的自查功能确保会计等式保持平衡。
For example, if a business buys a computer for $1,000 cash, the equipment account (asset) is debited $1,000 and the cash account (asset) is credited $1,000. One asset increases while another decreases; the overall effect on the equation is zero, but the transaction is fully recorded.
例如，企业用1,000美元现金购买一台电脑，设备账户（资产）借记1,000美元，现金账户（资产）贷记1,000美元。一项资产增加而另一项减少；对等式的总体影响为零，但交易被完整记录。
10. Introduction to Financial Statements | 财务报表简介
The two most common financial statements at this level are the income statement (profit and loss statement) and the balance sheet. They answer different questions and are prepared in sequence.
本阶段最常见的两种财务报表是利润表（损益表）和资产负债表。它们回答不同的问题，并按顺序编制。
The income statement calculates profit or loss over a period: Revenue minus Expenses = Net Profit (or Net Loss).
利润表计算一段时期内的利润或亏损：收入 – 费用 = 净利润（或净亏损）。
The balance sheet is a snapshot of the business’s financial position at a specific date. It lists assets on one side and liabilities plus owner’s equity on the other, always balancing.
资产负债表是企业在特定日期财务状况的快照。它在一侧列示资产，另一侧列示负债和所有者权益，始终保持平衡。
- Income Statement (利润表): shows performance over time / 显示一段时间内的经营业绩
- Balance Sheet (资产负债表): shows financial position at a point in time / 显示某一时点的财务状况
11. Transactions and Source Documents | 交易与原始凭证
Every accounting entry is based on a source document that provides proof of the transaction. Common source documents include invoices, receipts, cheques and bank statements.
每笔会计分录都基于提供交易证据的原始凭证。常见的原始凭证包括发票、收据、支票和银行对账单。
| Invoice – 发票 | A bill for goods or services sold on credit / 赊销商品或服务开出的账单 |
| Receipt – 收据 | Proof of payment for a cash transaction / 现金交易的付款证明 |
| Cheque – 支票 | A written order to a bank to pay a stated sum / 向银行发出的支付指定金额的书面指令 |
| Bank statement – 银行对账单 | A record from the bank showing account activity / 银行提供的显示账户活动的记录 |
Recording transactions without a source document is not good practice; every number in the books should be backed by evidence.
没有原始凭证就记录交易不是好做法；账本中的每一个数字都应有证据支持。
12. Key Accounting Principles | 关键会计原则
Year 7 students are introduced to a few simple principles that guide how accountants think. These principles ensure financial information is reliable and comparable.
7年级学生接触一些简单的原则，这些原则指导会计人员的思维方式，确保财务信息可靠且可比较。
| Business entity principle – 会计主体原则 | The business is treated as separate from its owner / 企业被视为独立于其所有者 |
| Money measurement principle – 货币计量原则 | Only transactions that can be expressed in money are recorded / 只记录能以货币计量的交易 |
| Historical cost principle – 历史成本原则 | Assets are recorded at the amount paid for them, not their current market value / 资产按购买时支付的金额记账，而非当前市场价值 |
| Going concern principle – 持续经营原则 | We assume the business will continue operating for the foreseeable future / 假设企业在可预见的未来将继续经营 |
By learning these principles early, you develop the habit of thinking like an accountant, which is the goal of every CAIE lesson.
尽早学习这些原则，能培养你像会计一样思考的习惯，这正是每一堂CAIE课程的目标。
Published by TutorHao | Accounting Revision Series | aleveler.com
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