📚 Year 7 CIE Accounting: Key Terms Quick Revision Guide | Year 7 CIE 会计词汇速记指南
Welcome to your Year 7 CIE Accounting glossary. Accounting is often called the language of business. In this subject, you will see many new terms that describe money, resources, debts and profits. This guide will help you learn the core vocabulary quickly by grouping related words, showing simple definitions and giving clever memory aids. Once you memorise these terms, you will find it much easier to understand accounting rules, prepare financial statements and answer exam questions with confidence.
欢迎使用 Year 7 CIE 会计词汇速记指南。会计常被称为商业的语言。在这个学科中，你会遇到许多描述金钱、资源、债务和利润的新词汇。本指南将帮助你快速掌握核心术语——我们将同类词汇归类，给出简洁定义，并提供巧妙的记忆方法。一旦记住这些术语，你会更容易理解会计规则、编制财务报表，并自信地应对考试题目。
1. Basic Accounting Terms Overview | 基本会计术语概述
Before diving into details, you must become familiar with the three fundamental elements of accounting: assets, liabilities and owner’s equity. An asset is anything a business owns that has value. A liability is an amount the business owes to others. Owner’s equity represents the owner’s claim on the business after all liabilities have been paid. Together, these three categories form the backbone of every financial statement.
在深入细节之前，你必须熟悉会计的三个基本要素：资产、负债和所有者权益。资产是企业拥有的、有价值的东西。负债是企业欠他人的款项。所有者权益代表偿还所有债务后归属于所有者的剩余权益。这三个类别共同构成了每一份财务报表的支柱。
To make these concepts stick, think of a simple lemonade stand. The cash in the tin is an asset; the money you borrowed from your friend to buy lemons is a liability; and the leftover profit you get to keep is your owner’s equity. Linking terms to real-life situations is one of the best ways to remember them.
为了让这些概念扎根，可以想象一个简单的柠檬水摊。盒子里的现金就是资产；向朋友借钱买柠檬的那笔钱是负债；你可以保留的剩余利润就是所有者权益。将术语与现实生活联系起来，是记忆它们的最佳方法之一。
2. The Accounting Equation | 会计等式
The accounting equation is the most important relationship you will learn in Year 7. It states that a business’s assets are always equal to the sum of its liabilities and owner’s equity. No matter how many transactions occur, this equation must stay in balance. It is the foundation of double‑entry bookkeeping.
会计等式是你在 Year 7 会学到的最重要的关系。它表明企业的资产永远等于其负债与所有者权益之和。无论发生多少交易，这一等式都必须保持平衡。它是复式记账法的基础。
Assets = Liabilities + Owner’s Equity
资产 = 负债 + 所有者权益
To memorise it, use the phrase ‘ALOE’. A for Assets, L for Liabilities, OE for Owner’s Equity. Picture an aloe vera plant on your desk – every time you see it, the equation will pop into your head. You can also rewrite the equation to find any missing piece: Owner’s Equity = Assets − Liabilities.
要记住它，可以用短语 ‘ALOE’。A 代表 Assets（资产），L 代表 Liabilities（负债），OE 代表 Owner’s Equity（所有者权益）。想象书桌上有一株芦荟（aloe）植物——每次看到它，等式就会浮现在脑海中。你也可以改写等式，求出任一部分：所有者权益 = 资产 − 负债。
3. Debits and Credits | 借方与贷方
In accounting, every transaction has two sides: a debit and a credit. A debit is an entry on the left side of an account; a credit is an entry on the right side. Learning which accounts increase with a debit and which increase with a credit is crucial. The international rule for personal accounts is simple, but for business accounts we use a trusty mnemonic: ‘DEAD CLIC’.
在会计中，每笔交易都有两个方面：借方和贷方。借方是账户左侧的录入，贷方是账户右侧的录入。掌握哪些账户增加记借方、哪些增加记贷方至关重要。个人账户的国际准则很简单，但对于商业账户，我们则使用一条可靠的助记法：’DEAD CLIC’。
DEAD reminds you what is increased by a Debit: Expenses, Assets and Drawings. CLIC reminds you what is increased by a Credit: Liabilities, Income and Capital. To recall it, imagine a ‘dead’ battery that needs a ‘clic’ to restart. This silly image makes the rules unforgettable.
DEAD 帮你记住借记增加的项目：费用（Expenses）、资产（Assets）和提款（Drawings）。CLIC 帮你记住贷记增加的项目：负债（Liabilities）、收入（Income）和资本（Capital）。回忆它时，可以想象一块’dead’（没电的）电池需要按一下’clic’（咔嗒）才能重启。这个有趣的画面会让规则难以忘记。
| Account type | Normal balance | 助记 |
|---|---|---|
| Expenses | Debit | DEAD |
| Assets | Debit | DEAD |
| Drawings | Debit | DEAD |
| Liabilities | Credit | CLIC |
| Income | Credit | CLIC |
| Capital | Credit | CLIC |
4. Revenue and Expenses | 收入与费用
Revenue is the money a business earns from selling goods or providing services. It is sometimes called sales or turnover. Expenses are the costs incurred to run the business, such as rent, wages and electricity. The difference between revenue and expenses determines whether the business makes a profit or a loss.
收入是企业通过销售商品或提供服务而赚取的钱。有时也称作销售额或营业额。费用是运营企业所发生的成本，例如租金、工资和电费。收入与费用之间的差额，决定了企业是盈利还是亏损。
Think of revenue as the water flowing into a bucket and expenses as the water leaking out through holes. If more water enters than leaves, the water level rises – that’s profit. If more leaks out, the level drops – a loss. This vivid image helps you remember that expenses reduce the owner’s claim on the business.
可以把收入想象成流入水桶的水，把费用想象成从洞里漏出的水。如果流入多于流出，水位就会上升，这就是利润。如果漏出更多，水位就会下降，这就是亏损。这个生动的画面帮你记住，费用会减少所有者对企业的权益。
Common expenses include cost of sales, salaries, advertising and insurance. Revenue is recorded when it is earned, not necessarily when cash is received. This idea is called the accruals concept and will become more important as you progress in accounting.
常见的费用包括销售成本、工资、广告费和保险费。收入在赚取时便记录下来，而并不一定在收到现金时才记录。这个理念称为应计概念，随着你的会计学习深入，它会愈发重要。
5. Capital and Drawings | 资本与提款
Capital is the money or other assets the owner puts into the business. It is recorded as part of owner’s equity. When the owner takes money or goods out of the business for personal use, it is called drawings. Drawings reduce the owner’s equity but are not treated as a business expense.
资本是所有者投入企业的资金或其他资产。它作为所有者权益的一部分进行记录。当所有者从企业取出资金或货物用于个人用途时，便称为提款。提款会减少所有者权益，但不算作企业的费用。
To separate capital and drawings clearly, remember that capital is a long‑term injection, while drawings are withdrawals for private needs. A helpful trick is to think of the business as a separate ‘person’ from the owner. If the owner borrows cash from that person, it is drawings and must be recorded so the business knows how much the owner owes back.
要清晰区分资本和提款，记住资本是长期注入，而提款是为私人需求支取的款项。一个有用的技巧是将企业视为与所有者分开的一个独立’人’。如果所有者向这个人借款，这就是提款，必须记录下来，以便企业知晓所有者欠回多少。
In the accounting equation, both capital and drawings sit inside owner’s equity. Capital increases equity; drawings decrease it. Understanding this helps you see why profits add to capital, while losses and drawings take away from it.
在会计等式中，资本和提款都属于所有者权益。资本增加权益，提款减少权益。理解这一点，你就能明白为什么利润会增加资本，而亏损和提款会减少资本。
6. Assets – Current vs Non-current | 流动资产与非流动资产
Assets are split into two groups based on how long the business expects to use them. Current assets are resources that will be turned into cash, sold or used up within one year. Cash, inventory and trade receivables are classic examples. Non‑current assets are long‑term items that help the business operate for more than one year, such as machinery, vehicles and buildings.
资产根据企业预期使用时间的长短被分为两组。流动资产是将在一年内变现、出售或用尽的资源。现金、存货和应收账款就是典型的例子。非流动资产是使用期限超过一年的长期项目，例如机器、车辆和建筑物。
A quick way to remember the difference is to link ‘current’ with ‘currency’ (cash). If an asset is like cash or close to cash in the next 12 months, it is current. Everything else is non‑current. Year 7 exam questions often ask you to identify whether a delivery van (non‑current) or a bank balance (current) belongs in which category.
快速记忆区别的方法是把’current’（流动）与’currency’（货币）联系起来。如果一项资产在接下来 12 个月内像现金或接近现金，它就是流动资产。其余的都是非流动资产。Year 7 考试常会问你送货货车（非流动）或银行存款余额（流动）应归为哪一类。
On a statement of financial position, non‑current assets are listed first, followed by current assets. This order helps readers see the long‑term earning power of the business before evaluating its short‑term liquidity.
在财务状况表中，非流动资产会列在最前面，然后是流动资产。这种排列顺序有助于读者先了解企业长期的获利能力，再评估其短期流动性。
7. Liabilities – Current vs Non‑current | 流动负债与非流动负债
Liabilities are also divided into current and non‑current. Current liabilities are debts that must be settled within one year, such as trade payables and bank overdrafts. Non‑current liabilities are long‑term borrowings that are payable after more than twelve months, like a five‑year bank loan.
负债同样分为流动负债和非流动负债。流动负债是必须在一年内清偿的债务，例如应付账款和银行透支。非流动负债是偿还期超过十二个月的长期借款，比如五年期银行贷款。
Use the ‘one‑year rule’ as your guide: if the obligation is due within the next accounting year, it is current. If it extends beyond that, it is non‑current. This classification helps users of financial statements judge whether the business can pay its debts on time.
用’一年法则’作为判断标准：如果某项义务要在下一个会计年度内到期，它就是流动负债；如果期限超出一年，就是非流动负债。这种分类有助于财务报表的使用者判断企业能否按时偿还债务。
A popular exam task is to sort a mixed list of items into the correct headings. You might see ‘loan repayable in 3 years’ (non‑current) and ‘trade payables’ (current). Practising this sorting will build your confidence rapidly.
考试常见的做法是给出一串混合项目，要求你归类到正确的标题下。你可能会看到’3 年后偿还的贷款’（非流动负债）和’应付账款’（流动负债）。多多练习这种归类，能迅速建立你的信心。
8. Inventory (Stock) | 存货
Inventory, also called stock, is the goods a business buys or manufactures to sell to customers. For a stationery shop, pens and notebooks are inventory; for a baker, flour and bread are inventory. Inventory is a current asset because it is expected to be sold within a short time.
存货，也称为库存，是企业为卖给顾客而购入或制造的商品。对一家文具店来说，笔和笔记本就是存货；对面包师来说，面粉和面包就是存货。存货属于流动资产，因为它预期会在短期内售出。
Inventory is recorded at the lower of cost and net realisable value. This rule stops businesses from overstating the value of stock they hold. In Year 7, you simply need to know that inventory is a valuable asset and that its cost is charged to the income statement as ‘cost of sales’ once it is sold.
存货按照成本与可变现净值孰低法进行记录。这条规则防止企业高估其持有的存货价值。在 Year 7 阶段，你只需知道存货是一项重要资产，一旦售出，其成本会以’销售成本’列示在利润表里。
You can remember inventory by the sound ‘in‑vent‑ory’ – it is the items that are venturing out the door to customers. Keeping track of inventory accurately is key to measuring profit correctly.
你可以通过发音 ‘in‑vent‑ory’ 来记忆——这些物件正在冒险走出店门，奔向顾客。准确跟踪存货变动，是正确衡量利润的关键。
9. Trade Receivables and Trade Payables | 应收账款与应付账款
When a business sells goods on credit, it creates a trade receivable – an amount that a customer owes the business. When a business buys goods on credit, it creates a trade payable – an amount the business owes to a supplier. These two terms appear in almost every set of accounts.
当企业赊销商品时，便产生应收账款——顾客欠企业的金额。当企业赊购商品时，便产生应付账款——企业欠供应商的金额。这两个术语几乎出现在每一套账目中。
Think of ‘receivable’ as we ‘receive’ the money later, and ‘payable’ as we must ‘pay’ the money later. Both are recorded in separate ledger accounts and closely monitored to manage cash flow. A business wants to collect receivables quickly and delay payables, within reason, to keep cash healthy.
你可以这样联想：’receivable’ 是以后我们要 ‘receive’（收到）的钱，’payable’ 是以后我们要 ‘pay’（支付）的钱。这两者会在不同的分类账中记录，并且为了管理现金流，需要密切监控。企业希望尽快收回应收账款，并在合理范围内推迟应付账款，以保持现金健康。
Trade receivables are a current asset; trade payables are a current liability. Their amounts are checked against supplier statements and customer records as part of standard control procedures.
应收账款属于流动资产，应付账款属于流动负债。作为常规控制程序的一部分，它们的金额需要与供应商对账单和客户记录进行核对。
10. Profit or Loss | 利润或亏损
Profit is the positive difference between total revenue and total expenses. When expenses exceed revenue, the result is a loss. In an income statement, profit is often calculated in stages: gross profit first, then net profit after deducting all other expenses.
利润是总收入与总费用之间的正差额。当费用超过收入时，结果便是亏损。在利润表中，利润通常分阶段计算：先算出毛利润，然后减去所有其他费用得出净利润。
Gross Profit = Sales Revenue − Cost of Sales
毛利润 = 销售收入 − 销售成本
Net Profit = Gross Profit − Other Expenses
净利润 = 毛利润 − 其他费用
Profit increases owner’s equity, so it is credited to the capital account. A loss reduces equity. Businesses aim to maximise profit by increasing sales or controlling costs. In your exercises, always double‑check the subtraction order to avoid common mistakes.
利润会增加所有者权益，因此会贷记到资本账户。亏损则会减少权益。企业通过增加销售额或控制成本来最大化利润。在做练习时，务必再次检查减法顺序，以避免常见失误。
11. The Trial Balance | 试算平衡表
A trial balance is a list of all the ledger accounts and their balances at a particular date, split into debit and credit columns. Its main purpose is to check the arithmetic accuracy of the double‑entry records. If total debits equal total credits, the books are said to be ‘in balance’.
试算平衡表是到某一特定日期所有分类账户及其余额的列表，分为借方栏和贷方栏。其主要目的是检查复式记账的算术准确性。如果借方总额等于贷方总额，账簿就是’平衡’的。
However, a balanced trial balance does not prove that every entry is correct. Errors of omission, commission or principle may still hide. Year 7 students are expected to prepare a simple trial balance from a list of balances and to spot obvious imbalances.
然而，试算平衡表平衡并不能证明每笔分录都正确。漏记、记错账户或原则性错误仍可能隐藏其中。Year 7 学生需要能够根据一组余额列表编制简单的试算平衡表，并发现明显的不平衡。
Think of a trial balance as a weighing scale. The debit side holds assets, expenses and drawings; the credit side holds liabilities, income and capital. If the scale tips, you know to search for a missing or wrongly posted entry.
可以把试算平衡表想象成一架天平。借方放置资产、费用和提款；贷方放置负债、收入和资本。如果天平失衡，你就知道要去查找遗漏或错记的分录。
12. Common Mnemonics Summary | 常见助记法总结
Your brain loves patterns and stories. Throughout this guide we have met several mnemonics that turn abstract accounting rules into memorable hooks. Here is a quick summary so you can review them in one glance before an exam.
大脑喜欢模式和故事。在这份指南中，我们遇到了多个助记法，它们将抽象的会计规则变成了易于记忆的钩子。以下是一个快速总结，方便你在考试前一眼复习。
| Mnemonic | Meaning | 助记法 |
|---|---|---|
| ALOE | Assets = Liabilities + Owner’s Equity | 芦荟记忆法：会计等式 |
| DEAD CLIC | Debit increases: Expenses, Assets, Drawings Credit increases: Liabilities, Income, Capital |
借记增加DEAD，贷记增加CLIC |
| One‑year rule | Current means within 12 months; non‑current beyond | 一年法则区分流动资产/负债与非流动 |
| Water bucket | Revenue is inflow; expenses are leaks; profit = water level | 水桶比喻理解收入、费用与利润 |
Put these memory aids on sticky notes around your study area. Every time you glance at one, say its meaning out loud. Active recall is far stronger than passive reading, and these simple triggers will keep accounting vocabulary fresh in your mind throughout the Year 7 course.
把这些记忆辅助工具贴在书桌周围的便利贴上。每次瞥见一个，就大声说出它的含义。主动回忆远比被动阅读有效，而这些简单的触发器会在整个 Year 7 课程中让你的会计词汇保持鲜活。
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