Year 7 CAIE Accounting: Vocabulary & Terminology Quick-Memorisation Guide | 7 年级 CAIE 会计：词汇术语速记指南

📚 Year 7 CAIE Accounting: Vocabulary & Terminology Quick-Memorisation Guide | 7 年级 CAIE 会计：词汇术语速记指南

Welcome to your first steps in the language of business. In Year 7 CAIE Accounting, building a strong vocabulary is essential before tackling numbers and records. This guide breaks down key accounting terms into simple, memorable chunks, with paired English and Chinese explanations to help you learn faster and retain longer. Use it as your daily warm-up or revision companion, and you will soon speak ‘accounting’ with confidence.

欢迎踏上商界语言学习的第一步。在 7 年级 CAIE 会计课程中，在接触数字和账簿之前，打好词汇基础至关重要。本指南将关键会计术语拆解为简单易记的小块，配上中英对照释义，帮助你学得更快、记得更牢。把它当作每日热身或复习伙伴，你很快就能自信地说出「会计语言」。

1. What is Accounting? | 什么是会计？

Accounting is the process of recording, sorting, and summarising money‑related activities of a business. It helps owners, banks, and managers understand how much profit has been made and how healthy the business is.

会计是记录、分类和总结企业资金活动的过程。它能帮助业主、银行和管理者了解企业赚了多少利润，以及企业的健康状况如何。

Two main branches you will meet early are financial accounting (preparing statements for outside people) and management accounting (reports for internal decision‑making).

你早期会遇到两大分支：财务会计（为外部人编制报表）和管理会计（为内部决策提供报告）。

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2. Assets – What the Business Owns | 资产——企业拥有的东西

An asset is anything valuable that a business owns or controls, and which is expected to bring future economic benefit. Assets can be touched (like cash, machinery, furniture) or untouchable (like patents, trademarks).

资产是企业拥有或控制的、预期能带来未来经济利益的有价值之物。资产可以是有形的（如现金、机器、家具），也可以是无形的（如专利、商标）。

We split assets into current assets (used up or turned into cash within one year, e.g. inventory, trade receivables) and non‑current assets (held for longer than one year, e.g. buildings, vehicles).

我们将资产分为流动资产（一年内会用完或变现，如存货、应收账款）和非流动资产（持有超过一年，如建筑物、车辆）。

• Trade receivables (Debtors) – customers who owe money to the business.
• 应收账款（债务人）——欠企业钱的客户。
• Inventory (Stock) – goods held for resale.
• 存货——持有用于转售的商品。

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3. Liabilities – What the Business Owes | 负债——企业欠下的东西

A liability is an obligation to pay someone else in the future, arising from past transactions. In simple words, it is the debt of the business.

负债是因过去交易而产生的、需要在未来向他人支付的义务。简单说，就是企业的债务。

Just like assets, liabilities are divided into current liabilities (due within 12 months, e.g. trade payables, bank overdraft) and non‑current liabilities (due after more than one year, e.g. long‑term loans, mortgages).

和资产一样，负债分为流动负债（12 个月内到期，如应付账款、银行透支）和非流动负债（超过一年到期，如长期贷款、抵押贷款）。

• Trade payables (Creditors) – suppliers the business owes money to.
• 应付账款（债权人）——企业欠款的供应商。
• Loan – borrowed money that must be repaid with interest.
• 贷款——必须连同利息偿还的借入款项。

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4. Owner’s Equity – The Owner’s Share | 所有者权益——业主的份额

Owner’s equity represents the owner’s claim on the business after all liabilities have been settled. It is the net worth of the business from the owner’s point of view.

所有者权益代表清偿所有负债后业主对企业的剩余索取权。从业者的角度看，它是企业的净值。

Equity grows when the business earns profit or the owner invests more money. It shrinks when the business makes a loss or the owner withdraws money (drawings).

当企业赚取利润或业主追加投资时，权益会增加；当企业发生亏损或业主提款（提用）时，权益会减少。

• Capital – the money or assets the owner puts into the business to start or expand it.
• 资本——业主为创办或扩张企业而投入的金钱或资产。
• Drawings – money or goods taken out of the business by the owner for personal use.
• 提用 / 提款——业主从企业取出供个人使用的现金或商品。

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5. The Accounting Equation | 会计等式

The foundation of all double‑entry bookkeeping is the accounting equation:

一切复式记账法的基础是会计等式：

Assets = Liabilities + Owner’s Equity

资产 = 负债 + 所有者权益

This equation must always balance – every transaction affects at least two items, but the total of assets will always equal the total of liabilities plus equity. Try it: if the business borrows money from a bank, assets (cash) increase, and liabilities (loan) increase by the same amount. The equation stays balanced.

这个等式必须永远平衡——每笔交易至少影响两个项目，但资产总计永远等于负债加权益的总计。试一试：如果企业向银行借款，资产（现金）增加，负债（贷款）同额增加，等式依然平衡。

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6. Revenue and Expenses – The Profit Story | 收入与费用——利润的故事

Revenue (Sales) is the income earned from selling goods or providing services. It is recorded when the sale happens, not necessarily when cash is received.

收入（销售额）是通过销售商品或提供服务而赚取的所得。它在销售发生时入账，而不一定在收到现金时。

Expenses are the costs used up to earn that revenue. Common expenses include rent, wages, electricity, and the cost of goods sold.

费用是为赚取收入而耗用的成本。常见费用包括租金、工资、电费和已售商品成本。

The difference between revenue and expenses is profit (if revenue is higher) or loss (if expenses are higher). Remember: revenue minus expenses = profit.

收入与费用的差额为利润（若收入更高）或亏损（若费用更高）。记住：收入 − 费用 = 利润。

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7. Debits and Credits – The Two Sides of Every Entry | 借方与贷方——每笔分录的两面

In double‑entry accounting, every transaction is recorded twice: one side as a debit and the other as a credit. Debit means ‘left side’, credit means ‘right side’. These terms do not mean ‘good’ or ‘bad’.

在复式会计中，每笔交易都记录两次：一边为借方，另一边为贷方。借方意为「左边」，贷方意为「右边」。这两个词不表示「好」或「坏」。

Rule: assets increase with a debit, decrease with a credit; liabilities and owner’s equity increase with a credit, decrease with a debit. Revenue is recorded as a credit (it increases equity), expenses as a debit (they reduce equity).

规则：资产增加记借方，减少记贷方；负债和所有者权益增加记贷方，减少记借方。收入记为贷方（增加权益），费用记为借方（减少权益）。

Use this mnemonic: DEAD CLIC – Debit Expenses, Assets, Drawings; Credit Liabilities, Income, Capital.

助记口诀：DEAD CLIC——借方为费用(Expenses)、资产(Assets)、提用(Drawings)；贷方为负债(Liabilities)、收入(Income)、资本(Capital)。

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8. Journals and Ledgers – Where Transactions Live | 日记账与分类账——交易的居所

A journal is the book of original entry. It records transactions in date order with a short explanation (narration). The most common journal in Year 7 is the general journal.

日记账是原始记录簿。它按日期顺序记录交易并附有简短说明（摘要）。7 年级最常见的日记账是普通日记账。

After journalling, each entry is posted to ledger accounts. A ledger is a group of accounts that show the total impact on each item (e.g. cash account, sales account). The general ledger contains all accounts.

日记账记录后，每笔分录被过入分类账账户。分类账是一组账户，显示每项（如现金账户、销售收入账户）的累计影响。总分类账包含所有账户。

Key books: Cash book – a combined journal and ledger for cash and bank transactions. Sales day book – records credit sales. Purchases day book – records credit purchases.

关键账簿：现金簿——记录现金和银行交易的日记账兼分类账。销货日记账——记录赊销。购货日记账——记录赊购。

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9. Trial Balance – Checking the Balancing Act | 试算平衡表——检验平衡之术

A trial balance is a list of all ledger account balances at a particular date. The total of debit balances must equal the total of credit balances (because of the accounting equation).

试算平衡表是某一日期所有分类账账户余额的清单。借方余额合计必须等于贷方余额合计（由于会计等式）。

If totals do not agree, there is an error. Common errors: a debit posted as a credit, adding mistakes, or missing an entry. However, some errors like forgetting a whole transaction or using the wrong account still leave a balancing trial balance, so the trial balance is not a perfect check.

如果合计数不相等，就存在差错。常见差错：借方误记为贷方、加总错误或遗漏分录。但有些差错如遗漏整笔交易或使用错误账户，试算表仍然会平衡，因此试算平衡表并非完美检验。

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10. Financial Statements – The Final Picture | 财务报表——最终图景

Two key statements are produced from the ledger balances. The Income Statement (also called profit and loss account) shows revenue and expenses over a period, ending with net profit or loss.

由分类账余额编制出两份主要报表。利润表（也称损益表）展示一段期间的收入与费用，最终得出净利润或净亏损。

Formula: Net Profit = Gross Profit − Operating Expenses. Gross Profit = Sales Revenue − Cost of Goods Sold.

公式：净利润 = 毛利润 − 营业费用。毛利润 = 销售收入 − 已售商品成本。

The Statement of Financial Position (balance sheet) shows assets, liabilities and owner’s equity at a single point in time. It is a snapshot of the accounting equation.

财务状况表（资产负债表）展示某一时点的资产、负债和所有者权益。它是会计等式的快照。

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11. Double‑Entry Bookkeeping – The Golden Rule | 复式记账——黄金法则

Double‑entry means every transaction affects at least two accounts, with total debits equal to total credits. This system reduces errors and makes the accounting equation always stay in balance.

复式记账意味着每笔交易至少影响两个账户，且借方总额等于贷方总额。此系统减少差错，并使会计等式始终保持平衡。

Example: Purchased stationery for cash. Debit Stationery Expense (increase expense), Credit Cash (decrease asset). The equation stays balanced because both sides fall by the same amount within assets, or one side’s composition changes.

示例：用现金购买文具。借记文具费用（费用增加），贷记现金（资产减少）。等式保持平衡，因为资产内部一增一减，或一方的构成发生变化。

Always ask: What did the business receive? (debit) and What did the business give? (credit). This question helps you decide which account to debit and which to credit.

永远要问：企业收到了什么？（借方）以及企业付出了什么？（贷方）。这一问题能帮助你确定借记和贷记的账户。

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12. Quick‑Memorisation Tips for Accounting Terms | 会计术语快速记忆技巧

Link terms to everyday life: think of your own pocket money as a business. When you borrow from a friend, you create a liability. When you buy a game, that’s an asset (you own it).

将术语与日常生活挂钩：把自己的零花钱想像成一家企业。向朋友借钱，就是产生负债。买个游戏，那就是资产（你拥有它）。

Term 术语	Memory Cue 记忆线索
Assets	All the things you OWN (cash, phone, books) — 你拥有的全部
Liabilities	What you OWE (loan, credit card) — 你欠人的
Owner’s Equity	OWNER’s net worth — 业主净值
Debit	DEAD side (expenses, assets, drawings) — 借方管费用/资产/提用
Credit	CLIC side (liabilities, income, capital) — 贷方管负债/收入/资本

Make flash cards with the English term on one side and the Chinese explanation + an example on the other. Practise 5 minutes a day, and read the terms aloud. Pair‑work: test a friend by giving a definition in English, and the friend names the term in Chinese, then swap.

制作抽认卡，一面写英文术语，另一面写中文解释加一个例子。每天练习 5 分钟，并大声读出来。结对练习：现用英文给出定义，让朋友说出中文术语，然后交换。

Published by TutorHao | Accounting Revision Series | aleveler.com

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