📚 Year 7 CCEA Accounting: Key Terms Memory Guide | Year 7 CCEA 会计：关键术语速记指南
Welcome to your first steps in accounting! Knowing the right words is like learning a new language – once you understand the key terms, everything else falls into place. This guide will help you remember the most important accounting vocabulary you need for Year 7 CCEA, with simple explanations and memory tricks.
欢迎开启你的会计入门之旅！掌握正确的术语就像学习一门新语言——一旦理解了关键词汇，其他知识便水到渠成。本指南将帮助你记住 Year 7 CCEA 会计中最关键的术语，附带简单易懂的解释和记忆窍门。
1. What is Accounting? | 什么是会计？
Accounting is the process of recording, sorting, and summarising money-related activities. It helps a business know how much money it has, where the money came from, and where it went. Think of it as a financial diary for a business.
会计是记录、分类和汇总与金钱相关的活动的过程。它帮助企业了解自己有多少钱，钱从哪里来，又花到了哪里去。可以把会计想象成企业的财务日记。
In Year 7 CCEA Accounting, you will start by learning simple records and how to organise financial information. The terms you learn now build the foundation for all future topics.
在 Year 7 CCEA 会计中，你将首先学习简单的记录方法以及如何整理财务信息。你现在学到的术语将为以后所有主题打下基础。
2. Asset, Liability, and Capital | 资产、负债与资本
An asset is something a business owns that has value. Examples include cash, a computer, a delivery van, or even money owed to the business by a customer. Assets are resources that can bring future benefits.
资产是企业拥有并具有价值的东西。例如现金、电脑、送货车，甚至是顾客欠企业的钱。资产是能带来未来利益的资源。
A liability is something a business owes to others. This can be a bank loan, money owed to a supplier, or an unpaid bill. Liabilities are obligations that the business must pay back.
负债是企业欠他人的东西。可以是银行贷款、欠供应商的款项或未付的账单。负债是企业必须偿还的义务。
Capital is the money or value the owner puts into the business. It represents the owner’s stake. In accounting, Capital = Assets − Liabilities. This is called the accounting equation.
资本是所有者投入企业的资金或价值，代表所有者的权益。在会计中，资本 = 资产 − 负债。这就是会计等式。
Memory tip: Think of your own pocket. Your phone is an asset, money you borrowed from a friend is a liability, and your own savings are your capital.
记忆窍门：想象你自己的口袋。手机是资产，向朋友借的钱是负债，自己的储蓄是资本。
3. Income and Expenses | 收入与费用
Income (also called revenue) is the money a business earns from selling goods or providing services. For a shop, income comes from selling items. For a hairdresser, income comes from cutting hair. Income increases the owner’s capital.
收入（也称营收）是企业通过销售商品或提供服务而赚取的钱。对商店而言，收入来自销售商品；对理发师而言，收入来自理发服务。收入会增加所有者的资本。
Expenses are the costs a business pays to run its operations. Common expenses include rent, electricity, wages, and buying supplies. Expenses reduce the owner’s capital because they use up assets or create liabilities.
费用是企业为维持经营而支付的成本。常见费用包括租金、电费、工资和购买物料。费用会减少所有者的资本，因为它们消耗资产或产生负债。
Think of income as the ‘money in’ from sales, and expenses as the ‘money out’ to keep the business running. The difference tells you if the business is doing well.
把收入想象成销售收入“进账的钱”，费用则是维持经营“出账的钱”。两者的差额告诉你企业是否经营良好。
4. Profit and Loss | 利润与亏损
Profit happens when total income is greater than total expenses. It is a reward for the owner’s effort and risk. A business aims to earn a profit so it can grow. Profit = Income − Expenses.
当总收入大于总费用时，便产生利润。利润是对所有者付出和承担风险的回报。企业以获得利润为目标，从而得以发展。利润 = 收入 − 费用。
Loss occurs when expenses are greater than income. If a business spends more than it earns, it makes a loss. A loss reduces the owner’s capital and can lead to serious problems if it continues.
当费用大于收入时，就出现亏损。如果企业支出超过收入，便会产生亏损。亏损会减少所有者的资本，若持续下去可能导致严重问题。
It is important to note that profit does not simply mean having cash in the bank – you can have profit but little cash if customers have not paid yet.
需要注意的是，利润并不简单等于银行里有现金——如果顾客尚未付款，你可能有利润但现金很少。
5. Debit and Credit: The Two Sides | 借方与贷方：两个方向
Every transaction in accounting is recorded in at least two accounts. One account receives a debit entry (left side) and another receives a credit entry (right side). This is called double-entry bookkeeping.
会计中的每笔交易都至少记录在两个账户中。一个账户记入借方（左边），另一个账户记入贷方（右边），这称为复式记账法。
Do not think of debit as ‘bad’ and credit as ‘good’. They are simply the two sides of an accounting record. The total of all debits must equal the total of all credits. This keeps the books balanced.
不要认为借方是“坏”、贷方是“好”。它们只是会计记录的两个方向。所有借方总额必须等于所有贷方总额，这样账簿才能平衡。
A simple way to start: Assets increase with a debit entry, while liabilities and capital increase with a credit entry. Income is usually a credit; expenses are usually a debit.
一个简单的入门方法：资产增加记借方，负债和资本增加记贷方。收入通常是贷方，费用通常是借方。
Mnemonic: ADEx (Assets, Drawings, Expenses increase with Debits) and LiCi (Liabilities, Capital, Income increase with Credits).
助记口诀：ADEx（资产、提款、费用增加记借方），LiCi（负债、资本、收入增加记贷方）。
6. The Accounting Equation | 会计等式
The accounting equation is the backbone of all bookkeeping: Assets = Liabilities + Capital. This means everything the business owns (assets) is funded either by borrowing (liabilities) or by the owner’s investment and profits (capital).
会计等式是一切簿记的支柱：资产 = 负债 + 资本。这意味着企业所拥有的一切（资产）要么由借款（负债）提供资金，要么由所有者投资和利润（资本）提供资金。
After recording income and expenses, the equation still holds because profit increases capital, so: Assets = Liabilities + (Capital + Profit − Drawings). The equation must always balance.
记录收入和费用后，等式依然成立，因为利润会增加资本，因此：资产 = 负债 + （资本 + 利润 − 提款）。等式始终必须平衡。
Practical test: If a business owns £3,000 of assets and has £1,000 of liabilities, its capital must be £2,000. Check: £3,000 = £1,000 + £2,000.
实际测试：如果一家企业拥有 3,000 英镑资产，负债 1,000 英镑，那么其资本必为 2,000 英镑。验证：3,000 = 1,000 + 2,000。
7. Source Documents: The Paper Trail | 原始凭证：书面线索
Every accounting entry starts with a source document. These are pieces of paper or electronic records that prove a transaction happened. Common source documents include invoices, receipts, credit notes, and bank statements.
每笔会计记录都始于一份原始凭证。这些是证明交易发生的纸质或电子记录。常见原始凭证包括发票、收据、贷项通知单和银行对账单。
An invoice is a document issued by the seller to the buyer, listing the goods or services provided and the amount due. A receipt confirms that payment has been received. A credit note is issued when goods are returned or there is an overcharge, reducing the amount the buyer owes.
发票是卖方开给买方的单据，列明所提供的商品或服务以及应付金额。收据则确认已收到付款。贷项通知单在退货或多收款项时开具，用以减少买方欠款。
Always check source documents carefully. They tell you the date, the people involved, what was exchanged, and the amount. Without source documents, accounting records would be guesses.
务必仔细核对原始凭证。它们告诉你交易日期、相关方、交换的内容以及金额。没有原始凭证，会计记录就只是猜测。
8. Books of Prime Entry | 原始分录账簿
Before transactions go into the main ledger, they are often first recorded in a book of prime entry. This is a day-to-day log organised by type of transaction. The most common one for Year 7 is the cash book.
在交易进入主要分类账之前，通常会先记录在原始分录账簿中。这是按交易类型组织的日常记录。Year 7 最常接触的是现金簿。
The cash book records all money coming in (receipts) and going out (payments). It can be a simple two-column cash book with a debit side for receipts and a credit side for payments.
现金簿记录所有现金流入（收款）和流出（付款）。它可以是简单的两栏式现金簿，借方记录收款，贷方记录付款。
Other books of prime entry include the sales day book (for credit sales) and purchases day book (for credit purchases). These help to organise information before it is posted to the ledger.
其他原始分录账簿包括销售日记账（用于赊销）和采购日记账（用于赊购）。它们有助于在过账至分类账之前整理信息。
Tip: Think of books of prime entry as the ‘inbox’ where you first sort your financial post before filing it into the right folder (the ledger).
技巧：把原始分录账簿想象成一个“收件箱”，先将财务邮件分拣好，再归档到正确的文件夹（分类账）中。
9. The Ledger and T-Accounts | 分类账与T型账户
A ledger is a collection of accounts where all transactions are finally recorded and classified. Each account looks like the letter ‘T’, with a left side for debits and a right side for credits – hence the name T-account.
分类账是所有交易最终记录和归类的账户集合。每个账户看起来像字母“T”，左边记借方，右边记贷方——因此得名T型账户。
When you post from the cash book to the ledger, you put the same amount on the debit of one account and the credit of another. For example, if a business buys a computer for cash, you debit the Computer Equipment account (an asset increase) and credit the Cash account (an asset decrease).
从现金簿过账至分类账时，你将相同的金额记入一个账户的借方和另一个账户的贷方。例如，企业用现金购买电脑，则借记电脑设备账户（资产增加），贷记现金账户（资产减少）。
At the end of a period, each T-account is balanced to find its closing balance. This balance is then carried forward to the next period.
在期末，每个T型账户都要结账，得出期末余额。该余额随后结转至下一期。
10. Trial Balance: Checking the Books | 试算平衡表：检查账簿
A trial balance is a list of all ledger account balances at a certain date, divided into debit and credit columns. It is prepared to check the accuracy of the double-entry records. If total debits equal total credits, the trial balance ‘agrees’.
试算平衡表是截至某一日期所有分类账账户余额的列表，分为借方和贷方两列。编制它是为了检查复式记账的准确性。如果借方总额等于贷方总额，试算表便“平衡”。
If the trial balance does not balance, there is an error somewhere – perhaps a figure was posted to the wrong side, or an addition mistake was made. Common errors include omitting a transaction, recording different amounts, or putting a debit as a credit.
如果试算表不平衡，说明某处存在错误——可能数字记错了方向，或是加总出错。常见错误包括遗漏交易、记录金额不同，或将借方误记入贷方。
Remember that a balanced trial balance does not guarantee there are no errors. Some errors, like completely missing a transaction or using a wrong account but correct side, still leave the totals equal.
请注意，试算表平衡并不能保证无错。有些错误，例如完全漏记一笔交易或用错账户但方向正确，仍使总额相等。
For Year 7 CCEA, you will learn to prepare a simple trial balance and identify basic errors. It is an essential skill before moving on to final accounts.
在 Year 7 CCEA 中，你将学习编制简单的试算平衡表并识别基本错误。这是进阶到最终账户前的一项基本技能。
11. Cash vs Credit Transactions | 现金交易与赊账交易
A cash transaction means payment happens at the same time as the sale or purchase. It does not always mean physical cash; it can be a bank transfer or card payment. The key point is immediate settlement.
现金交易是指付款与销售或采购同时发生。并非总是使用实物现金，也可能是银行转账或银行卡付款。关键是即时结清。
A credit transaction means the business allows the customer to pay later, or the business itself pays a supplier at a later date. The amount owed is recorded as a debtor (asset) or creditor (liability).
赊账交易是指企业允许客户日后付款，或者企业自身日后支付给供应商。所欠金额记录为债务人（资产）或债权人（负债）。
Distinguishing between these is important because they are recorded differently. Cash sales go straight into the cash book, while credit sales first go into the sales day book and the customer’s account in the ledger.
区分二者很重要，因为记录方式不同。现金销售直接记入现金簿，而赊销则先记入销售日记账和分类账中的客户账户。
Use this memory aid: cash = money now, credit = promise to pay later. The customer who buys on credit is a debtor; the supplier we owe is a creditor.
用这个记忆方法：现金 = 立即付款，赊账 = 承诺日后付款。赊购的客户是债务人；我们欠款的供应商是债权人。
12. Memory Tips and Revision Tricks | 记忆技巧与复习窍门
Use flashcards with the term on one side and the definition plus an example on the other. For visual learners, draw the T-account structure and label the sides as ‘Debit (Dr)’ and ‘Credit (Cr)’.
使用抽认卡，一面写术语，另一面写定义及例子。对视觉型学习者，画出T型账户结构，并标注两边为“借方(Dr)”和“贷方(Cr)”。
Create a story: ‘ALICE helped me remember the accounting equation.’ ALICE stands for Assets, Liabilities, Income, Capital, Expenses. Or use the mnemonic PEARLS (Purchases, Expenses, Assets increase with Debits; Revenue, Liabilities, Sales increase with Credits) – adapt whatever works for you.
编个故事：“ALICE 帮我记住了会计等式。” ALICE 代表资产、负债、收入、资本、费用。或者使用助记词 PEARLS（采购、费用、资产增加记借方；收入、负债、销售增加记贷方）——选择适合自己的方法。
Practice writing journal entries daily from simple scenarios: ‘Bought stationery for £15 cash’ – debit Stationery expense, credit Cash. The more you practise, the more automatic it becomes.
每天练习从简单情景编写日记账分录：“用现金购买15英镑文具”——借记文具费用，贷记现金。练习越多，就越能自动反应。
Work with a study partner and test each other: give a term and ask for the definition, or describe a transaction and ask which accounts are debited and credited. Explaining terms out loud reinforces memory.
找一个学习伙伴互相测试：说出术语，让对方解释定义；或者描述一笔交易，询问应借记和贷记哪些账户。大声解释术语能巩固记忆。
Finally, keep this glossary handy and refer to it whenever you start a new topic. Building a strong vocabulary early makes the rest of your accounting journey much smoother.
最后，将这份术语表放在手边，每次开启新主题时参考。早期建立扎实的词汇基础，将使你今后的会计学习之路顺畅许多。
Published by TutorHao | Accounting Revision Series | aleveler.com
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