📚 Year 7 Cambridge Accounting: Vocabulary & Terminology Quick-Memorisation Guide | 七年级剑桥会计：词汇术语速记指南
Welcome to your first steps in the world of accounting. This guide is designed to help Year 7 Cambridge learners quickly grasp and retain the essential vocabulary and terminology that form the foundation of the subject. Understanding these core terms will make every future topic easier, from recording transactions to preparing financial statements.
欢迎迈入会计世界的第一步。本指南旨在帮助七年级剑桥学生快速掌握并记住构成该学科基石的核心词汇与术语。理解了这些基础术语，你未来的每一个话题——从记录交易到编制财务报表——都会变得更加简单。
1. The Basic Accounting Equation | 基本会计等式
Every accounting concept rests on one simple equation: Assets = Liabilities + Owner’s Equity. This equation must always balance, meaning the resources a business owns are funded either by borrowing or by the owner’s investment. Memorising it as A = L + OE will help you understand the dual nature of every transaction.
每一个会计概念都建立在一个简单等式之上：资产 = 负债 + 所有者权益。这个等式必须始终保持平衡，意味着企业拥有的资源要么来自借款，要么来自业主的投资。把它记为 A = L + OE 将帮助你理解每一笔交易的双重性质。
The equation is the backbone of the double-entry system. If one side changes, the other side must change by the same amount, or there must be equal offsetting changes within the same side. Always ask yourself: did the transaction affect assets, liabilities, or equity?
该等式是复式记账法的支柱。如果一边发生变化，另一边必须发生相同金额的变化，或者同一边内必须发生等额的抵消变化。总是问自己：这笔交易影响了资产、负债还是权益？
Assets = Liabilities + Owner’s Equity
2. Assets – Resources Owned | 资产——拥有的资源
An asset is anything of value that a business owns or controls, and which is expected to bring future economic benefits. Common examples include cash, inventory, equipment, and buildings. Assets are usually split into current assets (used or converted into cash within one year) and non-current assets (long-term use).
资产是企业拥有或控制的、预期能带来未来经济利益的任何有价值之物。常见例子包括现金、存货、设备和建筑物。资产通常分为流动资产（一年内使用或变现）和非流动资产（长期使用）。
To remember: cash, accounts receivable (money owed by customers), and inventory are all current assets. A delivery van the business plans to keep for five years is a non-current asset. The key test is ‘how long will it last or be used?’
记忆要点：现金、应收账款（客户欠款）和存货都是流动资产。企业计划使用五年的送货车是非流动资产。关键检验标准是“它能持续或使用多久？”
| Current Assets | Non-current Assets |
|---|---|
| Cash, Inventory, Trade Receivables | Land, Buildings, Machinery, Vehicles |
3. Liabilities – What the Business Owes | 负债——企业所欠的
Liabilities are the debts or obligations of a business. They represent amounts owed to outsiders, such as bank loans, money owed to suppliers (trade payables), or unpaid expenses. Like assets, liabilities are classified as current (due within one year) or non-current (due after more than one year).
负债是企业的债务或义务。它们代表欠外部的款项，如银行贷款、欠供应商的款项（应付账款）或未付费用。与资产一样，负债分为流动负债（一年内到期）和非流动负债（一年后到期）。
A handy mnemonic: ‘If you owe it, it’s a liability.’ For a Year 7 student, think of liabilities as the opposite of assets. While assets add value, liabilities represent claims on those assets by creditors. The accounting equation shows that liabilities plus equity equal the total assets.
一个简便的记忆法：“如果你欠了它，它就是负债。”对于七年级学生来说，可以把负债看作资产的反面。资产增加价值，而负债代表债权人对这些资产的要求权。会计等式表明负债加权益等于总资产。
4. Owner’s Equity – The Owner’s Claim | 所有者权益——业主的要求权
Owner’s equity is the residual interest in the assets after deducting all liabilities. In simple terms, it represents the owner’s investment in the business plus any profits retained, minus any drawings (money taken out for personal use). For a sole trader, this is often called ‘capital’.
所有者权益是在扣除所有负债后对资产的剩余权益。简而言之，它代表业主在企业的投资加上留存的利润，再减去任何提款（取出私用的钱）。对于独资经营者，这通常被称为“资本”。
Remember the relationship: Equity = Assets – Liabilities. This is why equity is sometimes called ‘net assets’. When a business earns a profit, equity increases; when it incurs a loss or the owner takes drawings, equity decreases.
记住这个关系：权益 = 资产 − 负债。这就是为什么权益有时被称为“净资产”。当企业盈利时，权益增加；当企业亏损或业主提款时，权益减少。
5. Income and Revenue – Money Coming In | 收入与营收——进来的钱
Income (or revenue) refers to the inflow of economic benefits during a period, such as sales of goods, fees for services, rent received, or interest earned. It increases owner’s equity and is recorded on the credit side of the income account. The main revenue for a shop is ‘sales’; for a tutor, it is ‘fees earned’.
收入（或营收）指一定期间内经济利益的流入，如商品销售、服务费、租金收入或赚取的利息。它会增加所有者权益，并记录在收入账户的贷方。商店的主要收入是“销售收入”；对于家教而言，则是“服务费收入”。
Do not confuse income with cash received. Income is recorded when it is earned, not necessarily when cash is collected (this is the accruals concept, which you will explore later). For now, think: ‘Income = earned from business activities’.
不要将收入与收到的现金混淆。收入是在赚取时记录的，不一定是在收到现金时（这是权责发生制概念，你以后会学到）。目前记住：“收入 = 从经营活动中赚取的”。
6. Expenses – Costs Incurred | 费用——发生的成本
Expenses are the costs incurred in generating revenue. Examples include rent, wages, electricity, advertising, and the cost of materials. Expenses reduce owner’s equity and are recorded on the debit side of an expense account. The goal of a business is to ensure revenue exceeds expenses, producing a profit.
费用是为创造收入而发生的成本。例子包括租金、工资、电费、广告费和材料成本。费用会减少所有者权益，并记录在费用账户的借方。企业目标是确保收入超过费用，从而产生利润。
To help memorise, link expenses with the idea of ‘outflow’ or ‘consumption’. When the business uses electricity, it does not get a physical asset; it gets a benefit that is consumed immediately. That consumed benefit is an expense.
为了帮助记忆，把费用与“流出”或“消耗”的概念联系起来。当企业使用电力时，它并没有获得实物资产，而是得到了一项立即消耗的利益。这种消耗的利益就是费用。
7. Debits and Credits – The Language of Accounts | 借方与贷方——账户的语言
In accounting, every transaction is recorded using debits and credits. A debit (Dr) is an entry on the left side of an account; a credit (Cr) is an entry on the right. These are not the same as ‘bank debit’ and ‘bank credit’ in everyday language. They are simply tools to maintain the balance of the accounting equation.
在会计中，每笔交易都用借方和贷方来记录。借方（Dr）是账户左边的分录；贷方（Cr）是账户右边的分录。它们与日常语言中的“银行借记”和“银行贷记”不同。它们只是维持会计等式平衡的工具。
The golden rules for Year 7: Assets increase on the debit side, decrease on the credit side. Liabilities and Equity increase on the credit side, decrease on the debit side. Income increases equity → credit; expenses decrease equity → debit.
七年级黄金法则：资产增加记借方，减少记贷方。负债和权益增加记贷方，减少记借方。收入增加权益 → 记贷方；费用减少权益 → 记借方。
| Account Type | To Increase | To Decrease |
|---|---|---|
| Assets | Debit | Credit |
| Liabilities | Credit | Debit |
| Owner’s Equity | Credit | Debit |
| Income | Credit | Debit |
| Expenses | Debit | Credit |
8. The Ledger and Journal – Where Transactions Live | 分类账与日记账——交易留存之地
The journal is the book of original entry where transactions are first recorded in chronological order. Each journal entry shows the date, accounts debited and credited, and a brief narration. It is like a financial diary.
日记账是原始分录账簿，交易首先按时间顺序记录于此。每笔日记账分录显示日期、借记和贷记的账户以及简短摘要。它就像一本财务日记。
The ledger is a collection of all accounts (T-accounts) where transactions from the journal are posted. Each account shows all increases and decreases, and its balance can be calculated at any time. The general ledger contains separate accounts for assets, liabilities, equity, income, and expenses.
分类账是所有账户（T 型账户）的集合，日记账中的交易会过账到这里。每个账户显示所有的增加和减少，并可以随时计算其余额。总分类账包含资产、负债、权益、收入和费用的单独账户。
Think of it this way: the journal records the story of each transaction; the ledger organises that story into individual character arcs for every account. Always ‘journalise first, then post to ledger’.
可以这样想：日记账记录每笔交易的故事；分类账则把这个故事组织成每个账户各自的角色发展弧线。永远“先记日记账，再过到分类账”。
9. Trial Balance – Checking the Balance | 试算平衡表——检查平衡
A trial balance is a list of all ledger account balances at a specific date, divided into debit and credit columns. Its main purpose is to check the arithmetic accuracy of the double-entry system. If total debits equal total credits, the books are said to be ‘in balance’.
试算平衡表是在特定日期所有分类账户余额的列表，分为借方栏和贷方栏。其主要目的是检查复式记账系统的算术准确性。如果借方总额等于贷方总额，则账簿被称为“平衡”。
It is important to know that a balanced trial balance does not guarantee there are no errors. Transactions might have been omitted entirely, posted to the wrong account, or recorded with equal wrong amounts on both sides. Still, it is a vital checking tool.
要知道，试算平衡表平衡并不能保证没有错误。交易可能被完全遗漏、过入错误的账户，或者以相等的错误金额记录在双方。然而，它仍然是一个重要的检查工具。
Total Debit Balances = Total Credit Balances → Trial Balance Agrees
10. Double-Entry System – The Duality Concept | 复式记账法——二重性概念
The double-entry system states that every business transaction affects at least two accounts. For every debit, there must be a corresponding credit of equal amount. This is why the accounting equation always stays in balance.
复式记账法规定，每笔企业交易至少影响两个账户。对于每一笔借方，必须有一笔相等金额的对应贷方。这就是为什么会计等式始终保持平衡。
For example, if a business buys a machine for cash, the asset ‘Machinery’ increases (debit) and the asset ‘Cash’ decreases (credit). No other part of the equation changes. The phrase ‘debit the receiver, credit the giver’ is a helpful traditional rule to remember for personal accounts.
例如，如果企业用现金购买一台机器，资产“机器”增加（借记），资产“现金”减少（贷记）。等式的其他部分不变。对于个人账户，一个有用的传统规则是“借记接收方，贷记给出方”。
Always analyse a transaction by asking: ‘What came in? What went out?’ But remember, not every ‘in’ is a debit and not every ‘out’ is a credit — it depends on the account type. Trust the rules you learned in Section 7.
分析交易时总是问：“什么进来了？什么出去了？”但请记住，并非所有的“进”都是借记，也并非所有的“出”都是贷记——这取决于账户类型。相信你在第 7 小节学到的规则。
11. Financial Statements Overview | 财务报表概述
At the end of a period, businesses prepare two key financial statements: the Income Statement (or Profit and Loss) and the Statement of Financial Position (or Balance Sheet). The income statement shows revenue minus expenses to calculate profit or loss. The balance sheet shows assets, liabilities, and equity at a point in time.
在一个期间结束时，企业编制两大关键财务报表：利润表（或损益表）和财务状况表（或资产负债表）。利润表显示收入减去费用，以计算利润或亏损。资产负债表显示某一时点的资产、负债和权益。
For Year 7, simply remember: the income statement tells you how well the business performed over a period (flow), while the balance sheet tells you what it owns and owes on a given day (snapshot). Both are connected through the equity figure, which includes the profit from the income statement.
对于七年级学生，只需记住：利润表告诉你企业在一段时期内的表现如何（流量），而资产负债表告诉你企业在特定日期拥有什么和欠什么（快照）。两者通过权益数字相连，权益中包含了利润表中的利润。
12. Key Mnemonics and Tips for Quick Recall | 关键记忆口诀与速记技巧
Use these simple memory aids to lock in the core terms: ‘ALOE’ for Assets, Liabilities, Owner’s Equity (the equation). ‘DEAD CLIC’ is a classic: Debits increase Expenses, Assets, and Drawings; Credits increase Liabilities, Income, and Capital. Practise saying it until it becomes automatic.
用这些简单的记忆法来锁住核心术语：“ALOE”代表资产(Assets)、负债(Liabilities)、所有者权益(Owner’s Equity)（等式）。“DEAD CLIC”是经典口诀：借方(Debits)增加费用(Expenses)、资产(Assets)和提款(Drawings)；贷方(Credits)增加负债(Liabilities)、收入(Income)和资本(Capital)。反复练习直到它成为本能。
Another tip: draw T-accounts for every new word you learn. Label the left side ‘Debit’ and the right side ‘Credit’, then place the account type on the side where it increases. Visual and kinesthetic learning will help you remember far better than reading alone.
另一个技巧：为你学到的每个新词绘制 T 型账户。左边标上“借方”，右边标上“贷方”，然后把账户类型放在其增加的一侧。视觉和动觉学习会比单纯阅读帮助你记忆得更好。
Finally, link each term to a real-life example. When you hear ‘asset’, picture the school’s computers; when you hear ‘liability’, picture a mobile phone bill that hasn’t been paid yet. The more personal the connection, the stronger the memory.
最后，将每个术语与现实生活中的例子联系起来。当你听到“资产”时，想象学校的电脑；当你听到“负债”时，想象一笔尚未支付的手机账单。联系越个人化，记忆就越深刻。
Published by TutorHao | Cambridge Accounting Revision Series | aleveler.com
更多咨询请联系16621398022（同微信）
屏轩国际教育cambridge primary/secondary checkpoint, cat4, ukiset,ukcat,igcse,alevel,PAT,STEP,MAT, ibdp,ap,ssat,sat,sat2课程辅导，国外大学本科硕士研究生博士课程论文辅导