📚 Year 7 Cambridge Accounting: Quick Vocabulary Memorisation Guide | Year 7 剑桥会计：词汇术语速记指南
Mastering accounting starts with building a solid vocabulary. This guide is designed for Year 7 Cambridge students to quickly memorise and truly understand the most important accounting terms through simple explanations, logical groupings, and memorable tricks. By linking each term to a clear story or pattern, you will move from simply repeating definitions to applying them confidently in classwork and exams.
掌握会计的第一步是建立扎实的词汇基础。本指南专为 Year 7 剑桥学生设计，通过简单的解释、有逻辑的分组和难忘的记忆技巧，帮助你快速记住并真正理解最重要的会计术语。将每个术语与清晰的故事或模式联系起来，你会从简单地重复定义上升到自信地在课堂作业和考试中应用它们。
1. Assets – What the Business Owns | 资产 – 企业所拥有的东西
An asset is anything valuable owned by a business that can bring future economic benefit. Think of assets as the ‘useful things’ – cash, inventory, equipment, and even money owed by customers. Assets are the resources that keep the business running day to day.
资产是企业拥有的任何有价值并能带来未来经济利益的东西。可以把资产看作”有用的东西”——现金、存货、设备，甚至客户欠的钱。资产是维持企业日常运营的资源。
A simple way to remember the term: ‘Assets are Always Something to Treasure In an Enterprise’s Stock.’ The first letters A-S-T-I-E-S remind you of ‘Asset.’ Common Year 7 examples include cash in the till, goods ready for sale, and the computer used at the office desk.
记住这个词的简单方法：”Assets are Always Something to Treasure In an Enterprise’s Stock.”（资产是企业库存中始终值得珍惜的东西。）首字母 A-S-T-I-E-S 可以提示你想起 ‘Asset’（资产）。 Year 7 常见的例子有收银机里的现金、待售的商品和办公室桌上使用的电脑。
2. Liabilities – What the Business Owes | 负债 – 企业所欠的债务
Liabilities represent the debts and obligations of a business – the money it must pay to others. If your business takes a bank loan or buys supplies on credit, these are liabilities. They are the ‘IOUs’ of the company.
负债代表企业的债务和义务——它必须支付给别人的钱。如果你的企业从银行贷款或赊购物资，这些就是负债。它们是公司的”欠条”。
To distinguish liabilities from assets, remember this phrase: ‘Liabilities Leave me Liable to pay later.’ The double ‘L’ sound links liability with leaving. In Year 7 accounting, a bank loan and trade payables (creditors) are the two main types you will see.
要区分负债和资产，记住这句话：”Liabilities Leave me Liable to pay later.”（负债让我以后有责任付款。）双重的”L”音把负债和离开（leaving）联系起来。在 Year 7 会计中，银行贷款和应付账款（债权人）是你将看到的两个主要类型。
- Trade payables – amounts owed to suppliers when inventory is bought on credit.
- 应付账款 – 赊购存货时欠供应商的款项。
- Bank loan – money borrowed from the bank that must be repaid with interest.
- 银行贷款 – 从银行借入、必须连本带利偿还的钱。
3. Owner’s Equity – The Owner’s Claim | 所有者权益 – 所有者的求偿权
Owner’s equity is the money the owner has invested in the business plus any profits kept in the business. It represents the owner’s financial claim on the business assets after all liabilities are paid. In the accounting equation, equity equals assets minus liabilities, so it is the ‘net worth’ of the business to the owner.
所有者权益是所有者投入企业的资金加上留在企业中的任何利润。它代表所有者在偿还所有负债后对企业资产的财务求偿权。在会计等式中，权益等于资产减负债，因此它是企业对所有者而言的”净值”。
Think of equity as the part of the pizza that truly belongs to the owner after everyone else has taken their slice. The formula is central to accounting:
把权益想象成披萨中真正属于所有者的那一部分，在其他人拿走他们的份额之后。这个公式是会计的核心：
Assets = Liabilities + Owner’s Equity
Memorise this by saying ‘A L O E’ – like the plant ‘aloe’ that heals. Just as aloe soothes, this equation balances everything.
通过说”A L O E”来记住它——就像有疗愈作用的植物”芦荟”。就像芦荟能舒缓一样，这个等式平衡了一切。
4. Revenue (Income) – Money Earned | 收入 – 赚到的钱
Revenue is the money a business earns from its main activities, such as selling goods or providing services. It is the inflow of economic benefits before deducting any expenses. If you run a lemonade stand, the coins customers pay for each cup of lemonade are your revenue.
收入是企业从其主营业务活动中赚到的钱，比如销售商品或提供服务。它是扣除任何费用之前的经济利益流入。如果你经营一个柠檬水摊，顾客为每杯柠檬水支付的硬币就是你的收入。
Use the ‘REV’ mnemonic: ‘Revenue Enters Via sales.’ Revenue does not consider costs yet, so it shows the top line of an income statement. In Year 7 terms, sales revenue and fees received are typical examples.
使用”REV”助记符：”Revenue Enters Via sales.”（收入通过销售进入。）收入还不考虑成本，所以它显示在利润表的顶行。在 Year 7 术语中，销售收入和收到的服务费是典型例子。
5. Expenses – Money Spent to Earn | 费用 – 为赚钱而花的钱
Expenses are the costs a business pays to run its operations and generate revenue. Rent for the shop, wages for employees, and electricity bills are all expenses. They reduce the profit, so they are the ‘outflows’ that eat into the money earned.
费用是企业为运营和创造收入而支付的成本。商店租金、员工工资和电费都是费用。它们会减少利润，因此是侵蚀赚来的钱的”流出”。
Link ‘Expense’ to ‘Exit Pence’: every time you pay an expense, pennies exit the business. When you hear the word expense, picture coins flying out of the cash register. This visual will help you never mix it up with revenue.
把”Expense”和”Exit Pence”（便士流出）联系起来：每次你支付费用，便士就离开了企业。当你听到”费用”这个词时，想象硬币飞出收银机的画面。这个视觉画面会帮助你永远不会把它和收入混淆。
6. Debit and Credit – The Two Sides | 借方与贷方 – 两个方向
In accounting, every transaction is recorded using debits and credits. A debit (Dr) is the left side of an account, and a credit (Cr) is the right side. The words ‘debit’ and ‘credit’ themselves do not mean increase or decrease – their effect depends on the type of account. For Year 7, remember this golden rule:
在会计中，每一笔交易都是用借方和贷方来记录的。借方（Dr）是账户的左边，贷方（Cr）是账户的右边。”借方”和”贷方”这些词本身并不表示增加或减少——它们的作用取决于账户的类别。对于 Year 7，记住这条黄金法则：
- Assets increase with a debit, decrease with a credit.
- 资产增加记借方，减少记贷方。
- Liabilities increase with a credit, decrease with a debit.
- 负债增加记贷方，减少记借方。
- Owner’s equity increases with a credit, decrease with a debit.
- 所有者权益增加记贷方，减少记借方。
A quick mnemonic is ‘DEAD CLIC’: Debit Expenses, Assets, Drawings – Credit Liabilities, Income, Capital. The silly word ‘dead clic’ sticks in your mind. Say it aloud: ‘DEAD CLIC works like magic for debits and credits.’
一个快速记忆法是”DEAD CLIC”：借方记录费用、资产、提款——贷方记录负债、收入、资本。这个傻乎乎的短语”dead clic”会留在你的脑海里。大声说出来：”DEAD CLIC 对借贷来说就像魔法一样。”
7. The Accounting Equation – The Heart of It All | 会计等式 – 核心所在
The accounting equation is Assets = Liabilities + Owner’s Equity. It must always balance, meaning the value of what the business owns is exactly equal to the sum of what it owes and what the owner has invested. This double-entry system keeps errors in check.
会计等式是：资产 = 负债 + 所有者权益。它必须始终保持平衡，这意味着企业拥有的价值正好等于它所欠的加上所有者投入的总和。这种复式记账系统有助于检查错误。
A visual aid: think of a seesaw. On one side sit the assets; on the other side sit liabilities and equity together. If you add more assets, the other side must go up too – either by borrowing more or the owner injecting more capital. This physical image helps the equation feel natural.
视觉辅助：想象一个跷跷板。一边坐的是资产；另一边坐的是负债和权益一起。如果你增加更多资产，另一边也必须上升——要么借更多钱，要么所有者注入更多资本。这个物理图像让等式感觉自然而然。
8. Ledger Accounts – The ‘T’ Story | 分类账户 – “T”的故事
A ledger account is a record of all transactions affecting a particular item, such as ‘Cash’ or ‘Sales’. In Year 7, you will draw T-accounts with a left (debit) side and a right (credit) side. The shape of the T makes it easy to see increases and decreases for each type of account.
分类账账户是记录影响某个特定项目（如”现金”或”销售”）的所有交易的记录。在 Year 7，你会画出左边（借方）和右边（贷方）的 T 型账户。T 的形状让你很容易看到每类账户的增加和减少。
Think of the T as a tree: debits are the left branch, credits are the right branch. Under each branch you list the amounts. To find the balance, you compare the total on the left with the total on the right – the heavier side ‘wins’ but the account is named by the side that is larger.
把 T 想象成一棵树：借方是左边的树枝，贷方是右边的树枝。你在每根树枝下列出金额。要计算余额，你比较左边的总数和右边的总数——较重的一边”获胜”，但余额的称呼由较大的一边决定。
9. Trial Balance – Checking the Balance | 试算平衡表 – 检查平衡
A trial balance is a list of all ledger accounts with their balances at a particular date. It is used to check that total debits equal total credits. If they do not match, there is an error that must be found and corrected. The trial balance itself is not a financial statement; it is a working tool.
试算平衡表是某个特定日期所有分类账账户及其余额的列表。它用于检查总借方是否等于总贷方。如果不匹配，就一定有一个错误需要找到并更正。试算平衡表本身不是财务报表；它是一个工作工具。
Memorise it with a sentence: ‘The Trial balance Tries Totals of Debits and Credits to agree.’ The word ‘trial’ hints that it is only a test. In Year 7, you will prepare a simple three-column trial balance: account name, debit balance, credit balance.
用一句话记住它：”试算平衡表尝试让借方和贷方的总额一致。” “试算”这个词暗示它只是一个测试。在 Year 7，你要准备一个简单的三栏式试算平衡表：账户名称、借方余额、贷方余额。
10. Profit and Loss – The Result of Trading | 利润与亏损 – 交易的结果
Profit is what remains when total revenue exceeds total expenses. If expenses are greater than revenue, the result is a loss. In Year 7 accounting, you will calculate profit by subtracting expenses from revenue. This figure is often shown in the income statement (profit and loss account).
利润是当总收入超过总费用时剩下的部分。如果费用大于收入，结果就是亏损。在 Year 7 会计中，你会通过从收入中减去费用来计算利润。这个数字通常显示在利润表（损益表）中。
A short mantra: ‘Revenue is the prize, expenses are the price. Profit is the surprise.’ This verse helps you recall that profit is what the owner gets to keep after paying all costs. When you hear ‘profit’, think ‘positive result’.
一句简短的咒语：”收入是奖品，费用是代价。利润是惊喜。”这个句子帮助你记住，利润是所有者在支付所有成本后能留下的东西。当你听到”利润”时，想想”积极的结果”。
11. Drawings – Money Taken Out by the Owner | 提款 – 所有者取出的钱
Drawings are amounts withdrawn by the owner from the business for personal use. This is not a business expense; instead, it reduces the owner’s equity. For example, if the owner takes cash to pay for a personal dinner, it is recorded as drawings.
提款是所有者从企业中提取供个人使用的金额。这不是企业的费用，而是会减少所有者权益。例如，如果所有者拿现金支付个人的晚餐，这被记录为提款。
Think of drawings as the opposite of capital (investment). ‘Capital Cash in, Drawings Cash out.’ The letter D in ‘Drawings’ can remind you of ‘Decrease’ in equity. Never record drawings as an expense – it is a reduction of the amount the business owes back to the owner.
把提款想象成资本（投资）的反面。”资本注入，提款取出。” “Drawings”中的字母 D 可以提醒你权益的”减少”。永远不要把提款记录为费用——它是企业对所有者欠款的减少。
12. Quick Review: Key Mnemonics for Year 7 Success | 快速复习：为 Year 7 成功的关键记忆法
Here is a summary of the most useful memory tricks covered in this guide. Keep these phrases in your notebook and test yourself regularly.
以下是本指南中最有用的记忆技巧总结。把这些短语记在笔记本里，定期自测。
| Term | Mnemonic (EN) | 中文助记 |
|---|---|---|
| Asset | Assets are Something to Treasure In Enterprise’s Stock | 资产是企业库存中值得珍惜的东西 |
| Liability | Liabilities Leave me Liable | 负债让我有责任 |
| Accounting Equation | ALOE (Assets = Liabilities + Owner’s Equity) | 芦荟（资产=负债+所有者权益） |
| Debit/Credit | DEAD CLIC (Debit Expenses, Assets, Drawings / Credit Liabilities, Income, Capital) | DEAD CLIC 规则 |
| Revenue | Revenue Enters Via sales | 收入通过销售进入 |
| Expense | Expenses = Exit Pence | 费用=便士流出 |
| Profit | Revenue prize, expense price, profit surprise | 收入奖品，费用代价，利润惊喜 |
| Drawings | Drawings Decrease equity | 提款减少权益 |
Use these tools actively: write each term on a flashcard with the mnemonic on the back, practice explaining the meaning to a friend, and try to invent one extra example from daily life. A vocabulary built on understanding, not just memorisation, will serve you throughout the Cambridge Lower Secondary Accounting course.
积极使用这些工具：把每个术语写在抽认卡上，背面写上助记符，练习向朋友解释含义，并尝试从日常生活中想出一个额外的例子。建立在理解而不仅仅是记忆基础上的词汇，将贯穿你整个剑桥初中会计课程的学习。
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