Year 7 Cambridge Accounting: Summer Preview & Bridging Course | Year 7 剑桥会计：暑期预习与衔接课程

📚 Year 7 Cambridge Accounting: Summer Preview & Bridging Course | Year 7 剑桥会计：暑期预习与衔接课程

Welcome to your summer bridge course for Year 7 Cambridge Accounting! This guide is designed to help you build a solid foundation before the school year begins. You will explore the basic concepts of accounting, learn key vocabulary, and discover how accounting helps businesses make smart decisions. By working through this preview, you will feel confident and prepared to tackle your first accounting lessons.

欢迎来到 Year 7 剑桥会计暑期衔接课程！本指南旨在帮助你在新学年开始前打下扎实的基础。你将探索会计的基本概念，学习关键术语，并了解会计如何帮助企业做出明智的决策。通过本次预习，你将充满信心，为第一堂会计课做好充分准备。

1. Welcome to Accounting | 欢迎来到会计世界

Accounting is often called the ‘language of business’. It is the system we use to record, summarise and communicate financial information. Whether it is a small corner shop or a huge multinational company, every business relies on accounting to track its money, measure its performance and plan for the future. Without accounting, it would be impossible to know whether a business is making a profit or heading for trouble.

会计常被称为 ‘商业的语言’。它是我们用来记录、汇总和交流财务信息的系统。无论是街角小店还是大型跨国公司，每个企业都依赖会计来追踪资金、衡量业绩和规划未来。没有会计，就无法知道企业是在盈利还是面临危机。

2. What Is Accounting? | 什么是会计？

At its simplest, accounting involves three main activities: recording transactions, classifying them into meaningful groups and summarising the results in financial reports. A transaction can be a sale, a purchase, a payment or any event that changes the financial position of a business. Accountants use a set of rules to ensure that every transaction is captured accurately and consistently.

简单来说，会计包含三项主要活动：记录交易、将其分类归入有意义的组别，并在财务报告中汇总结果。一笔交易可以是一次销售、一次采购、一笔付款或任何改变企业财务状况的事项。会计师运用一套规则来确保每笔交易都被准确、一致地记录下来。

3. The Accounting Equation | 会计等式

The entire world of accounting is built on one fundamental equation:

Assets = Liabilities + Owner’s Equity

This equation must always balance. It tells us that everything a business owns (assets) is funded either by borrowing money (liabilities) or by the owner’s investment and profits (owner’s equity). If you understand this relationship, you have the key to understanding balance sheets and double-entry bookkeeping.

整个会计世界都建立在一个基本等式之上：

资产 = 负债 + 所有者权益

这个等式必须永远保持平衡。它告诉我们，企业拥有的每一件东西（资产）要么是通过借钱（负债）获得的，要么是通过所有者投入和赚取的利润（所有者权益）获得的。一旦理解了这个关系，你就掌握了理解资产负债表和复式记账的钥匙。

4. Assets, Liabilities and Owner’s Equity | 资产、负债与所有者权益

Assets are resources that a business owns or controls and expects to bring future economic benefit. Common examples include cash, inventory, equipment and buildings. Liabilities are the debts or obligations a business owes to others, such as bank loans, money owed to suppliers and unpaid wages. Owner’s equity represents the owner’s claim on the assets after all liabilities have been deducted. It includes the original capital invested plus any profits kept in the business.

资产是企业拥有或控制、并预期带来未来经济利益的资源。常见的例子包括现金、存货、设备和房屋。负债是企业欠他人的债务或义务，比如银行贷款、应付供应商的款项和未付工资。所有者权益代表扣除所有负债后所有者对资产的索取权。它包含投入的原始资本加上留存在企业中的利润。

5. Double-Entry Bookkeeping Basics | 复式记账基础

Double-entry bookkeeping is the standard method used to record transactions. The rule is simple: every transaction affects at least two accounts. For example, if you buy a new computer for the office by paying cash, the equipment account increases while the cash account decreases. This system ensures that the accounting equation always stays in balance, because each entry has a debit side and a credit side that are equal in total.

复式记账是记录交易的标准方法。规则很简单：每笔交易至少影响两个账户。例如，如果用现金为办公室购买一台新电脑，设备账户增加，同时现金账户减少。这套系统确保会计等式始终保持平衡，因为每一笔记账都有借方和贷方，两者金额相等。

6. Recording Transactions: Debits and Credits | 记录交易：借方与贷方

In accounting, ‘debit’ and ‘credit’ do not mean ‘bad’ or ‘good’. They simply refer to the left side and the right side of an account. While the rules can seem tricky at first, a useful starting point is to remember how different types of accounts increase:

Assets increase on the debit side.
Liabilities and owner’s equity increase on the credit side.
Revenue increases on the credit side, while expenses increase on the debit side.

在会计中，’借方’ 和 ‘贷方’ 并不代表 ‘坏’ 或 ‘好’。它们仅仅指账户的左方和右方。虽然这些规则一开始可能看似复杂，一个有用的起点是记住不同类型账户如何增加：

资产在借方增加。
负债和所有者权益在贷方增加。
收入在贷方增加，费用在借方增加。

7. The Ledger and Trial Balance | 分类账与试算平衡表

After transactions are recorded in journals, they are posted to the ledger. A ledger is a collection of all the accounts a business uses, with each account showing its debits, credits and running balance. At the end of a period, accountants prepare a trial balance, which lists all account balances to check that total debits equal total credits. If they do not match, it is a sign that an error has been made.

交易在日记账中记录之后，会被过账到分类账中。分类账是企业使用的所有账户的集合，每个账户都显示其借方、贷方和余额。在期末，会计师会编制试算平衡表，列出所有账户余额，以检查借方总额是否等于贷方总额。如果两者不相等，就说明出现了错误。

8. Income Statement Introduction | 利润表简介

The income statement shows whether a business has made a profit or a loss over a specific period, such as a month or a year. The basic formula is:

Revenue – Expenses = Net Profit (or Loss)

Revenue (also called sales or income) is the money earned from selling goods or providing services. Expenses are the costs incurred to run the business, such as rent, wages and electricity. A positive result means a profit; a negative result means a loss.

利润表显示企业在一定期间内（例如一个月或一年）是盈利还是亏损。其基本公式为：

收入 – 费用 = 净利润（或净亏损）

收入（也叫销售额或收益）是通过销售商品或提供服务而赚取的金钱。费用是企业运营所产生的成本，如租金、工资和电费。正数结果表示盈利，负数结果表示亏损。

9. Balance Sheet Introduction | 资产负债表简介

A balance sheet is a snapshot of a business’s financial position at a particular date. It is structured directly from the accounting equation. On one side, it lists all the assets; on the other side, it lists the liabilities and the owner’s equity. The two sides must always be equal, hence the name ‘balance’ sheet. It helps owners and investors see what the business owns and owes.

资产负债表是企业在某一特定日期财务状况的快照。它直接由会计等式构建而成。一边列出所有资产，另一边列出负债和所有者权益。两边必须始终相等，因而得名 ‘平衡’ 表。它帮助所有者和投资者了解企业拥有什么、欠了什么。

10. Why Study Accounting? | 为什么学习会计？

Studying accounting develops valuable skills that go far beyond the classroom. You learn to think logically, pay attention to detail and make decisions based on evidence. These skills are useful for running your own business one day, managing personal finances, or pursuing careers in finance, law, management and many other fields. Plus, accounting tells the fascinating story behind every business’s success or failure.

学习会计能培养课堂之外的宝贵技能。你学会有逻辑地思考、关注细节，并根据证据做出决策。这些技能对将来经营自己的企业、管理个人财务，或从事金融、法律、管理等众多职业都很有用。此外，会计还能揭示每一家企业成败背后的精彩故事。

11. Summer Preparation Tips | 暑期准备贴士

To make a brilliant start in Year 7, try these fun and practical activities during the summer. First, practise your mental maths and percentages, as you will use them constantly. Second, keep a simple diary of your pocket money or savings to experience recording ‘transactions’. Third, read a short business article or watch a video about a famous entrepreneur; ask yourself how accounting might help their business. Finally, learn a few key terms from the vocabulary guide below each week. Remember, little and often works best.

想要在 Year 7 有个出色的开端，可以在暑假尝试这些有趣又实用的活动。首先，练习心算和百分数，因为你会频繁用到它们。其次，记录自己零花钱或储蓄的简单日记，体验 ‘交易’ 记录。第三，阅读一篇简短商业文章或观看关于一位著名企业家的视频，问问自己会计如何帮助他们的企业。最后，每周学习下文词汇指南中的几个关键术语。记住，少量多次效果最好。

12. Key Vocabulary Guide | 关键词汇指南

English Term	中文术语	Simple Definition
Asset	资产	Something a business owns that has value.
Liability	负债	A debt or obligation owed by the business.
Owner’s Equity	所有者权益	The owner’s share of the business assets.
Revenue	收入	Money earned from selling goods or services.
Expense	费用	Costs incurred to earn revenue.
Debit	借方	The left side of an account; increases assets.
Credit	贷方	The right side of an account; increases liabilities and equity.
Ledger	分类账	A book or system containing all accounts.
Trial Balance	试算平衡表	A list of accounts to check debits equal credits.
Profit	利润	The positive result when revenue exceeds expenses.

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Year 7 Cambridge Accounting: Summer Preview & Bridging Course | Year 7 剑桥会计：暑期预习与衔接课程