📚 Year 7 SQA Accounting: Quick Key Terms Guide | 初一 SQA 会计词汇速记指南
Mastering the language of business starts with a strong foundation in accounting terminology. This guide helps Year 7 SQA students quickly learn and remember essential accounting terms using simple explanations and clever memory tricks. Whether you are preparing for class tests or building a lifelong skill, these key words will unlock the world of finance.
掌握商业语言，首先要打好会计术语的基础。本指南帮助初一学习苏格兰资格认证局(SQA)会计课程的学生，通过简单解释和巧妙的记忆技巧，快速学习和记忆核心会计词汇。无论你是在准备课堂测验，还是在培养受益终身的技能，这些关键词都将为你打开财务世界的大门。
1. The Accounting Equation | 会计等式
The accounting equation is the backbone of all financial records. It states that a business’s resources (assets) are always equal to the sum of what it owes to outsiders (liabilities) and what the owner has invested (capital).
会计等式是所有财务记录的基石。它表示企业拥有的资源（资产）总是等于它欠外部方的债务（负债）与所有者投入的资金（资本）之和。
Assets = Liabilities + Capital
Memory tip: Think of a seesaw. Assets sit on one side, liabilities and capital on the other. They must balance to keep the seesaw level. Use the mnemonic ALC — Assets on the Left, Liabilities and Capital on the Right. The equation never fails; it is the golden rule of bookkeeping.
记忆技巧：想象一个跷跷板。资产在一侧，负债和资本在另一侧。必须保持平衡才能使跷跷板水平。使用助记符 ALC——资产在左边，负债和资本在右边。这个等式从不出错，是簿记的黄金法则。
2. Assets | 资产
Assets are resources owned by a business that have value and can bring future benefits. Common assets include cash, inventory, equipment, vehicles and buildings. They are classified as current assets (expected to be used or turned into cash within 12 months, e.g. stock or money owed by customers) or non-current assets (held for more than a year, e.g. machinery, land).
资产是企业拥有的、具有价值并能带来未来利益的资源。常见资产包括现金、存货、设备、车辆和建筑物。它们分为流动资产（预计在12个月内使用或变现，例如库存、客户欠款）和非流动资产（持有超过一年，如机器、土地）。
Memory aid: Think of a piggy bank — everything inside is an asset to you. A simple phrase: ‘All Stuff Equals Assets’ (A-S-E-A). Visualise your school bag: the pencil case, books and lunch money are all your personal assets for the day.
记忆辅助：想象一个存钱罐——里面的每样东西都是你的资产。一句简单短语：’All Stuff Equals Assets’（所有物品都是资产）。想象你的书包：铅笔盒、书本和午餐钱都是你当天的个人资产。
3. Liabilities | 负债
Liabilities are debts or obligations a business owes to other parties. Examples include bank loans, money owed to suppliers (trade payables) and unpaid bills such as electricity. Current liabilities must be settled within one year; non-current liabilities are long-term debts.
负债是企业欠其他方的债务或义务。例如银行贷款、应付给供应商的款项（应付账款）和未付的电费等账单。流动负债必须在一年内偿还；非流动负债是长期债务。
Mnemonics: The word ‘Liabilities’ sounds like ‘lie-abilities’ — the business lies under a weight of what it must pay back. Another memory hook: ‘I.O.U.’ — ‘I Owe You’ — is the heart of a liability. Whenever you borrow a pencil and promise to return it, you temporarily create a personal liability!
记忆法：’Liabilities’ 这个词听起来像 ‘lie-abilities’（负担的能力）——企业承受着必须偿还的压力。另一个记忆钩子：’I.O.U.’（我欠你）就是负债的核心。每当你借了一支铅笔并承诺归还，你暂时就制造了一笔个人负债！
4. Capital (Owner’s Equity) | 资本（所有者权益）
Capital, also called owner’s equity, is the owner’s financial stake in the business. It can be calculated by rearranging the accounting equation: Capital = Assets – Liabilities. Capital increases when the business makes a profit and decreases when the owner takes out money (drawings) or when the business suffers a loss.
资本，也称所有者权益，是所有者在企业中的财务权益。它可以通过会计等式变形计算：资本 = 资产 – 负债。当企业盈利时资本增加；当所有者提取资金（提款）或企业亏损时资本减少。
Memory phrase: Think of Capital as the ‘Claim’ — what the owner can rightfully claim after paying all debts. A helpful pattern: C-A-P — Capital = Assets minus Payables (Liabilities). Another visual: imagine filling a jar with coins; the money you put in first is your capital, and the level rises with profits and falls with drawings.
记忆短语：把资本想象成“索赔权”——所有者在清偿所有债务后可以合理主张的权益。一个有用的模式：C-A-P——资本 = 资产减去应付款项（负债）。另一种图像：想象往罐子里投硬币；你最初投入的钱就是资本，利润会让液面升高，提款则使之下降。
5. Revenue & Expenses | 收入与费用
Revenue (also called sales or turnover) is the money a business earns from selling goods or providing services. Expenses are the costs incurred to generate that revenue, such as rent, wages, advertising and utilities. The relationship is simple: if revenue is greater than expenses, the business makes a profit; if expenses exceed revenue, the result is a loss.
收入（也称销售额或营业额）是企业通过销售商品或提供服务赚取的金钱。费用是为产生该收入而发生的成本，如租金、工资、广告费和公用事业费。关系很简单：如果收入大于费用，企业实现盈利；如果费用超过收入，结果就是亏损。
Memory trick: Revenue = ‘Ringing-in money’ (like the sound of a till), while Expenses = ‘money EXiting’. Draw an arrow going in for revenue and an arrow going out for expenses. The net result is either a happy surplus or an unhappy shortfall.
记忆技巧：Revenue（收入）可以看作“进账的钱”（像收银机响起的铃声），而 Expenses（费用）是“外出的钱”。画一个向内的箭头代表收入，一个向外的箭头代表费用。最终的净结果要么是令人愉快的盈余，要么是令人不快的短缺。
6. Debtors & Creditors | 应收账款与应付账款
A debtor (also called a trade receivable) is a person or business that owes money to the enterprise, usually because they bought goods on credit. A creditor (trade payable) is someone the business owes money to, typically a supplier who has sold goods but not yet been paid.
债务人（也称应收账款）是欠企业钱款的个人或企业，通常是因为他们通过赊账购买了商品。债权人（应付账款）是企业欠其钱款的个人或供应商，即供应商已经卖出货物但尚未收到货款。
Easy recall: Debtor has the word ‘debt’ inside it — the person who holds a debt to us. Creditor contains ‘credit’ — the one who extends credit to us. Link ‘D’ with ‘Due to us’ and ‘C’ with ‘Credit we owe’. If your friend borrows £5 and will pay you tomorrow, your friend is your debtor and you are their creditor.
简单记忆：Debtor 中包含 ‘debt’（债务）——欠我们债的人。Creditor 中含有 ‘credit’（信贷）——提供信贷给我们的人。把 ‘D’ 与“应收（Due to us）”联系起来，把 ‘C’ 与“应付（Credit we owe）”联系起来。如果你的朋友借了5英镑并承诺明天还，你的朋友就是你的债务人，而你则是他们的债权人。
7. Cash & Bank | 现金与银行存款
Cash includes physical currency — notes and coins — that a business holds on its premises. Bank refers to money kept in a bank account. In accounting, these are often combined under the heading ‘Cash and cash equivalents’. Keeping a close eye on cash inflows (receipts) and outflows (payments) is vital so the business does not run out of money.
现金包括企业持有的实物货币——纸币和硬币。银行存款指存放在银行账户中的资金。会计中常将它们合并为“现金及现金等价物”。密切关注现金流入（收款）和流出（付款）至关重要，这样企业才不会资金短缺。
Memory: Cash is what you can touch; bank money is what you can tap with a card. Both are the lifeblood of any business — just like your pocket money needs to be tracked if you want to buy something special. Use a simple cash book to record every in and out.
记忆：现金是你能触摸到的；银行存款是你能刷卡使用的。两者都是企业的命脉——就像你想买特别的东西时需要记录零花钱一样。用一个简单的现金账簿记录每一笔进款和出款。
8. Inventory (Stock) | 存货
Inventory or stock refers to the goods a business purchases or produces to sell to customers. It can be raw materials, work-in-progress (partly finished goods) or finished goods ready for sale. Good inventory management ensures that there is enough stock to meet customer demand without tying up too much money in unsold items.
存货（库存）是指企业为了向客户销售而购买或生产的商品。它可以是原材料、在制品（部分完工的商品）或可供销售的产成品。良好的存货管理可确保有足够的货物满足客户需求，同时避免在未售出商品上积压过多资金。
Quick trick: Picture a supermarket shelf — all the cans, packets and bottles are inventory. The word ‘inventory’ can be split into ‘invent’ (create) and ‘tory’ (storehouse), so think of a storehouse of inventive products. Every time an item is sold, inventory goes down and cost of sales goes up.
快速技巧：想象超市的货架——所有的罐头、包装袋和瓶子都是存货。英文 ‘inventory’ 可以拆成 ‘invent’（发明）和 ‘tory’（仓库），所以想象一个充满创意产品的仓库。每卖出一件商品，存货减少，销售成本增加。
9. Double-Entry Bookkeeping | 复式记账法
Double-entry bookkeeping means that every financial transaction has two equal and opposite effects in the accounts. One account is debited and another account is credited. This system keeps the accounting equation in balance at all times. For example, buying a computer with cash involves debiting the Equipment account (increase in asset) and crediting the Cash account (decrease in asset).
复式记账法意味着每笔财务交易在账户中都有两个相等且相反的影响。一个账户被借记，另一个账户被贷记。这个系统使会计等式始终保持平衡。例如，用现金购买一台电脑，需要借记设备账户（资产增加）并贷记现金账户（资产减少）。
Key principle: ‘For every debit, there must be an equal credit.’ The duality concept means that every giver has a receiver. Think of a set of weighing scales; whatever you place on one side, something of equal value must be placed on the other to maintain harmony.
关键原则：“每一笔借记必定有一笔等额的贷记。”双重概念意味着每个给与者都有一个接受者。想象一台天平；你在一边放上什么，就必须在另一边放上等值的东西才能保持平衡。
10. Debits & Credits | 借方与贷方
Debit (abbreviated Dr) is the left side of an account; credit (Cr) is the right side. Assets and expenses increase with a debit entry and decrease with a credit entry. Liabilities, capital and revenue increase with a credit entry and decrease with a debit entry. This mirrors the accounting equation: assets sit on the left, so up means debit; liabilities and capital sit on the right, so up means credit.
借方（缩写 Dr）是账户的左侧；贷方（Cr）是右侧。资产和费用类账户增加记借方，减少记贷方。负债、资本和收入类账户增加记贷方，减少记借方。这反映了会计等式：资产在左边，所以增加就是借方；负债和资本在右边，所以增加就是贷方。
Memory rhyme: ‘Debit left, credit right; assets up with debit, liabilities up with credit — just recite!’ A handy mnemonic is DC ADE LER: Debit increases Assets, Drawings and Expenses; Credit increases Liabilities, Equity (capital) and Revenue. For beginners, simply remember that the normal balance side of an account is the side that makes it grow — and the opposite side makes it shrink.
记忆口诀：“借方左，贷方右；资产增加记借方，负债增加记贷方——就这样背！”一个方便的助记符是 DC ADE LER：借记增加资产(Assets)、提款(Drawings)、费用(Expenses)；贷记增加负债(Liabilities)、权益(Equity)、收入(Revenue)。对于初学者，只需记住账户的正常余额方向就是使其增长的方向，相反的一侧则使其减少。
11. Trial Balance | 试算平衡表
A trial balance is a list of all the balances from the ledger accounts at a particular date. 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’. If they do not match, there is an error that must be found and corrected.
试算平衡表是在特定日期列出的所有分类账户余额的清单。其主要目的是检查复式记账记录的算术准确性
Published by TutorHao | Year 7 Accounting Revision Series | aleveler.com
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