📚 Year 7 CCEA Accounting: Quick Memorisation Guide to Key Terms | Year 7 CCEA 会计：关键术语速记指南
Welcome to your CCEA Accounting journey! In Year 7, you will build the language of business. Learning key terms is like learning the alphabet of accounting – once you know them, everything else falls into place. This guide gives you simple definitions, memory tricks, and real examples to help the vocabulary stick. Read each pair of English and Chinese paragraphs carefully, say the words out loud, and you will be speaking ‘accountant’ in no time.
欢迎来到 CCEA 会计的世界！在 Year 7 你将开始学习商业的语言。掌握关键术语就像学习会计的字母表——一旦记住它们，其他知识都会变得简单。本指南为你提供简单的定义、记忆窍门和真实例子，帮你牢牢记住这些词汇。仔细阅读每一对中英文段落，大声朗读，你很快就能用会计的语言交流了。
1. Assets | 资产
Assets are everything a business owns or controls that has money value. Cash in the bank, office furniture, computers, and even the money customers owe you (we call this ‘trade receivables’ or debtors) are all assets. If you could sell it and get money, it is likely an asset.
资产是企业拥有或控制的、具有货币价值的一切资源。银行里的现金、办公家具、电脑，甚至顾客欠你的钱（我们称为“应收账款”）都是资产。如果你能卖掉它并得到钱，那它很可能就是一项资产。
A simple memory hook: ‘A’ for Assets = ‘All the things we can turn into cash’. Imagine a big box labelled ‘A’ full of phones, chairs, and coins – that’s the asset box.
简单记忆法：“资”开头联想到“资源”——公司所有的资源。英文里 Asset 以 A 开头，可以记成“All we own”（我们拥有的一切）。想象一个标着A的大箱子，里面装着手机、椅子和硬币——那就是资产箱。
2. Liabilities | 负债
Liabilities are the opposite of assets – they are what the business owes to others. Bank loans, unpaid bills to suppliers, and taxes due are all liabilities. Think of liabilities as promises to pay money in the future.
负债与资产相反——它是企业欠别人的款项。银行贷款、欠供应商的未付账单、应交税金都属于负债。可以把负债想象成将来必须付钱的承诺。
Memory tip: ‘L’ for Liabilities = ‘Loans and bills we must pay Later’. The letter L looks a bit like a downward arrow, pointing to money leaving the business one day.
记忆技巧：“负”字含有“贝”（古代货币），意味着欠债。英文 Liabilities 以 L 开头，记作“Later we must pay”（以后我们必须支付）。L 看起来像一个向下的箭头，表示钱要从企业流出。
3. Owner’s Equity | 所有者权益
Owner’s equity is the amount that truly belongs to the owner after all assets have been sold and all liabilities have been paid. It represents the owner’s investment plus any profits kept in the business. The accounting equation ties everything together:
所有者权益是变卖所有资产、偿还所有负债之后，真正属于业主的那部分金额。它代表业主的投资加上留在企业里的利润。会计恒等式把这一切串起来：
Assets = Liabilities + Owner’s Equity
To remember it, use the baking tray idea: the assets are the whole cake, the liabilities are the slice you must give to others, and the equity is the slice you get to keep.
为了记住它，可以用蛋糕模具来想象：资产是整块蛋糕，负债是你必须分给别人的那一块，而权益是留在你自己手里的那块。
In Chinese, we can say ‘权益’ sounds like ‘全益’ – the benefit that is entirely yours. The formula always balances; if it doesn’t, there’s an error.
中文里，“权益”可以记成“属于自己的全部利益”。这个等式永远要平衡；如果不平，就说明出错了。
4. Revenue | 收入
Revenue is the money a business earns from its main activities, like selling products or providing services. You might also hear it called ‘sales’ or ‘income’. Revenue does not mean profit – it is the total amount earned before taking out any costs.
收入是企业通过主要经营活动（如销售产品、提供服务）赚到的钱。你也可能听到它被称为“销售额”或“收益”。收入不意味着利润——它是在扣除任何成本之前赚到的全部金额。
A handy reminder: ‘R’ for Revenue = ‘Right into the till’. Every time a customer pays, the cash register rings and revenue goes up.
一个方便的提示：“收”字带“攵”，就像伸手接钱。英文 Revenue 以 R 开头，想象现金“Rank up”进入收银机。每当顾客付款，收银机一响，收入就增加了。
5. Expenses | 费用
Expenses are the costs a business faces to earn revenue. Rent, electricity, wages, and stationery are all examples. When you pay for something that helps the business run, you record an expense. Expenses reduce profit.
费用是企业为了赚取收入而发生的成本。租金、电费、工资、文具都属于费用。当你为帮助企业经营而付款时，就是记录了一笔费用。费用会减少利润。
Use the exit door image: ‘E’ for Expenses = ‘Exit the business’. Money going out of the bank account is an expense. You can also think of ‘expense’ as ‘ex-pence’ – pence that have exited your pocket.
用离开大门的画面：“费”字可以拆成“弗贝”，好像钱飞出去了。英文 Expenses 以 E 开头，记作“Exit”（离开）。从银行账户流出的钱就是费用。你也可以把 expense 看作“ex-pence”——已经离开钱包的便士。
6. Profit | 利润
Profit is the money left over after you deduct all expenses from revenue. If revenue is greater than expenses, you make a profit. If expenses are greater, you have a loss. The profit equation is simple:
利润是从收入中减去所有费用之后剩下的钱。如果收入大于费用，你就盈利；如果费用更大，你就亏损。利润等式很简单：
Profit = Revenue − Expenses
Think of profit as the ‘prize’ for taking the risk of running a business. The word ‘profit’ even starts like ‘prize’.
可以把利润想象成经营企业承担风险后获得的“奖品”。英文 Profit 和 Prize 开头相似。中文“利润”里的“利”代表好处，“润”代表滋润——赚了钱企业才能滋润地成长。
7. Debits and Credits | 借方与贷方
In accounting, every transaction is recorded using debits and credits. They are simply the left side and right side of an account. Debit (Dr) means an entry on the left; credit (Cr) means an entry on the right. They are not ‘bad’ or ‘good’ – they are just tools to keep the books balanced.
在会计中，每笔交易都用借方和贷方记录。它们不过是账户的左边和右边。借方（Dr）表示记在左边；贷方（Cr）表示记在右边。它们不是“坏”或“好”——只是用来保持账目平衡的工具。
Remember this rhyme: ‘Debit the left, Credit the right, done correctly it’s always tight.’ Which accounts increase with a debit? Use the mnemonic DEAD: Debits increase Expenses, Assets, Drawings. Credits increase Liabilities, Income, Capital (CLIC).
记住这个口诀：“借左贷右，记对了账就平了。”哪个账户借方增加？用 DEAD 记忆：借方增加 Expenses（费用）、Assets（资产）、Drawings（提款）。贷方增加 Liabilities（负债）、Income（收入）、Capital（资本）——合起来就是 DEAD CLIC。
8. Account | 账户
An account is a record of all changes to a specific item, like ‘Cash’, ‘Rent’, or ‘Sales’. Every account has a name and a page or screen where you record increases and decreases. It is like a separate diary for each type of asset, liability, or expense.
账户是记录特定项目所有变动的记录表，例如“现金”“租金”或“销售收入”。每个账户都有一个名称和一页（或电脑屏幕）来记录增加和减少。它就像给每一类资产、负债或费用写一本单独的日记。
A visual trick: think of a T-shape – a T-account. The top is the account name, the left side is debit, and the right side is credit. Every account is a ‘story’ of one thing’s financial life.
一个视觉技巧：想象一个 T 字形——T 型账户。顶部是账户名称，左侧是借方，右侧是贷方。每个账户都是某一项财务“故事”的记录。
9. Ledger | 分类账
A ledger is a collection of all the accounts of a business. If each account is a single page, the ledger is the whole book. It contains the complete recorded history of every transaction, organised by account name. In modern times it may be a computer file, but the idea is the same.
分类账是企业所有账户的集合。如果每个账户是一页纸，分类账就是整本书。它包含每笔交易的完整记录，按账户名称整理好。现代可能是一个电脑文件，但道理是一样的。
Picture a library shelf: ‘Ledger’ sounds like ‘ledger’ in ‘shelf ledger’ – it holds all the account books in one place. The general ledger is the main one; sometimes there are sub-ledgers for details like customers.
想象一个图书馆书架：英文 Ledger 可以联想成“ledge”（架子），把所有账户本放成一排。总分类账是主要的；有时候还有明细分类账，比如记录各个客户的细账。
10. Trial Balance | 试算平衡表
A trial balance is a list of all the account balances at a certain date. It is prepared to check whether the total of all debit balances equals the total of all credit balances. If they match, it suggests the double-entry records are arithmetically correct. It is not a full financial statement – it is an internal check.
试算平衡表是某一天所有账户余额的列表。编制它是为了检查所有借方余额的合计是否等于所有贷方余额的合计。如果相符，说明复式记账的记录在数学上是正确的。它不是正式的财务报表，而是一种内部检查。
Memory phrase: ‘Try a balance’ – you are trying to see if things balance. If the totals do not match, there is an error somewhere, like a missing entry.
记忆句子：“试算”就是把余额拿来“试一试”，看左右两边是否平衡。如果合计数不匹配，说明某处有错误，比如漏记了分录。
11. Transactions | 交易
A transaction is any business event that changes the values of assets, liabilities, or equity. Selling a toy, paying the electricity bill, buying a new computer – each is a transaction. Every transaction is recorded in at least two accounts because of the double-entry system.
交易是任何改变资产、负债或权益价值的商业事件。卖掉一个玩具、支付电费、购买一台新电脑——每一件都是一笔交易。由于复式记账制度，每笔交易都至少被记录在两个账户中。
Link it to ‘action’ – a trans-ACTION is an action that transfers value. When you spend cash to buy stock, you have a transaction that moves value from ‘Cash’ to ‘Inventory’.
把它和“行动”联系起来——交易就是一种转移价值的行动。当你花现金购买库存时，你就有一笔交易，将价值从“现金”账户转移到“库存”账户。
12. Double-Entry System | 复式记账法
The double-entry system is the golden rule of accounting: for every debit entry, there must be a credit entry of the same amount. It ensures the accounting equation always stays in balance. If a business buys a desk for cash, it records an increase in ‘Furniture’ (debit) and a decrease in ‘Cash’ (credit). Both entries equal the cost of the desk.
复式记账法是会计的黄金法则：每一笔借方分录都对应一笔金额相等的贷方分录。它保证会计等式永远平衡。如果企业用现金购买一张桌子，就要记录“家具”增加（借方）和“现金”减少（贷方）。两笔分录的金额都等于桌子成本。
Remember it with a see-saw: ‘Two entries, one event, always balanced.’ The system catches mistakes because if you only record one side, the trial balance won’t balance. The Chinese name ‘复式’ means ‘double style’ – recording both sides of the story.
用跷跷板来记：“两笔分录，一件事，永远平衡。”这个制度能发现错误，因为你如果只记一边，试算表就会不平。中文名“复式”就是双重方式——把故事的双方都记下来。
Published by TutorHao | Accounting Revision Series | aleveler.com
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