📚 Year 7 SQA Accounting: Vocabulary Terminology Quick Memory Guide | Year 7 SQA 会计：词汇术语速记指南
Starting your SQA Accounting journey in Year 7 can feel like learning a new language. The key to success is mastering the essential vocabulary. This quick memory guide uses simple explanations and clever memory tricks to help you remember the most important accounting terms so you can build a solid foundation.
在Year 7学习SQA会计，就像学习一门新语言。成功的关键在于掌握核心词汇。这份速记指南运用简单的解释和巧妙的记忆技巧，帮助你记住最重要的会计术语，从而打下坚实的基础。
1. What is Accounting? | 什么是会计？
Accounting is the process of recording, sorting, and summarising financial transactions to understand a business’s performance and financial health. Think of it as the scorecard for a business, showing how well it is doing.
会计是记录、分类和汇总财务交易的过程，目的是了解企业的业绩和财务状况。可以把它想象成企业的记分牌，展示企业的表现如何。
Memory trick: A = ‘All Counting’ – accountants count and track all the money coming in and going out.
记忆技巧：A = ‘All Counting’（全部计数）—— 会计师会计算并追踪所有进出的钱。
2. The Language of Debits and Credits | 借方与贷方的语言
Debit (Dr) means the left side of an account, while credit (Cr) means the right side. In double-entry bookkeeping, every transaction has a debit entry and an equal credit entry. Don’t think of debit as ‘bad’ or credit as ‘good’ – they simply show where money moves.
借方（Dr）表示账户的左侧，贷方（Cr）表示右侧。在复式簿记中，每笔交易都有一个借方分录和一个相等的贷方分录。不要把借方想成’坏’，贷方想成’好’——它们只是显示资金流动的方向。
Memory trick: ‘Debit Left, Credit Right’ – remember that the driver sits on the left in the UK, so Debit is Left. And Credit is the opposite, Right.
记忆技巧：’Debit Left, Credit Right’（借方左，贷方右）—— 记住英国司机坐在左边，所以借方在左，贷方在右。
3. Assets – What You Own | 资产：你拥有的
An asset is something a business owns or controls that has value and can bring future economic benefit. Examples include cash, inventory, equipment, and buildings.
资产是企业拥有或控制的、有价值并能带来未来经济利益的资源。例如现金、存货、设备和建筑物。
Memory trick: ‘ASSET’ – Associated Something Soon Earns Treasures. An asset is a treasure that will help earn money later.
记忆技巧：’ASSET’ —— 联想成’有价财宝’。资产是将来能赚钱的宝贝。
4. Liabilities – What You Owe | 负债：你欠的
A liability is a debt or obligation the business owes to others. It arises from past transactions and will require future settlement, often by paying money. Common liabilities are loans, accounts payable, and mortgages.
负债是企业欠他人的债务或义务。它由过去的交易产生，将来需要用资金清偿。常见的负债有贷款、应付账款和抵押贷款。
Memory trick: ‘Liability’ contains ‘li’ like ‘lie’ – you might lie about your ability to pay because you owe! Simple rule: Liability = I Owe.
记忆技巧：’Liability’ 里的 ‘li’ 听起来像 ‘lie’（谎），你欠了钱所以可能会在还钱能力上说谎。简单记：负债就是我欠的 (Liability = I Owe)。
5. Income and Revenue | 收入与营收
Income or revenue is the money a business earns from selling goods or services. It is recorded when the sale happens, not necessarily when cash is received. Revenue is the top line of the profit and loss statement.
收入或营收是企业通过销售商品或服务赚取的钱。它在销售发生时记录，而不一定是收到现金时。营业收入是损益表的第一行。
Memory trick: ‘Rev’-enue comes from ‘receive’ – the money you receive from customers. Think of a cash register going ‘ka-ching’ – that’s revenue.
记忆技巧：’Revenue’ 里的 ‘rev’ 类似 ‘receive’（收到）—— 你从顾客那里收到的钱。想象收银机’叮’一声，那就是营收。
6. Expenses – The Cost of Doing Business | 费用：经营成本
An expense is the cost a business incurs to earn revenue. This includes rent, salaries, electricity, and raw materials. Expenses reduce profit, so businesses try to control them.
费用是企业为赚取收入而发生的成本，包括租金、工资、电费和原材料。费用会减少利润，因此企业尽量控制费用。
Memory trick: ‘Ex-pense’ = ‘Exit money’. Money exits the business to pay for things it needs.
记忆技巧：’Expense’（费用）→ ‘Exit money’（钱出去了）。钱离开企业去支付所需物品。
7. The Accounting Equation | 会计等式
The fundamental equation is: Assets = Liabilities + Equity. This equation must always balance. Changes on one side cause equal changes on the other. It is the foundation of double-entry bookkeeping.
基本等式是：资产 = 负债 + 所有者权益。这个等式必须始终保持平衡。一方的变化会引起另一方同等的变动。它是复式簿记的基础。
Assets = Liabilities + Equity
Memory trick: ‘ALE’ – Assets = Liabilities + Equity. Think of a pub: you own the Assets, you Owe the Liabilities, and the rest is your Equity (what you’d have after paying debts).
记忆技巧：’ALE’（啤酒）—— 资产 (Assets) = 负债 (Liabilities) + 权益 (Equity)。想象你拥有酒吧的资产，欠下负债，剩下的就是你的权益。
8. T-Accounts – A Visual Tool | T字账：可视化工具
A T-account is a simplified representation of a ledger account, shaped like the letter ‘T’. The left side is for debits, the right side for credits. Balancing T-accounts helps you see the net effect of transactions.
T字账是分类账账户的简化表示，形状像字母’T’。左侧记借方，右侧记贷方。平衡T字账有助于你看出交易的净影响。
Memory trick: Draw a big T. On the left write ‘Dr’, on the right write ‘Cr’. Remember: Debit starts with D, but T-account puts Debit on the left. Left = Dr, Right = Cr.
记忆技巧：画一个大大的T。左边写Dr，右边写Cr。记住：借方Dr在左，贷方Cr在右。
9. Trial Balance – Checking for Balance | 试算表：检查平衡
A trial balance is a list of all ledger accounts with their debit or credit balances at a specific date. It is used to check that total debits equal total credits. If they don’t match, it means an error has been made.
试算表是在特定日期列示所有分类账账户及其借方或贷方余额的清单，用于检查借方总额是否等于贷方总额。如果不相等，就说明有错误。
Here is a simple trial balance example:
以下是一个简单的试算表示例：
| Account Name / 账户名称 | Debit (£) / 借方 | Credit (£) / 贷方 |
|---|---|---|
| Cash / 现金 | 500 | |
| Sales Revenue / 销售收入 | 500 | |
| Totals / 合计 | 500 | 500 |
Memory trick: ‘Trial’ as in ‘test’ – you are testing whether the books balance. Think of a courtroom trial seeking truth – this report seeks the truth of your numbers.
记忆技巧：’Trial’（审判）意为’测试’—— 你是在测试账目是否平衡。想象一场寻找真相的法庭审判，试算表在寻找数字的真相。
10. Profit and Loss Statement | 损益表
The profit and loss statement (or income statement) shows the business’s income and expenses over a period of time. The bottom line is net profit (or loss). It answers ‘Did the business make money?’
损益表（或利润表）显示企业在一段时间内的收入和费用。最后一行是净利润（或净亏损）。它回答了’企业赚钱了吗？’这个问题。
Net Profit = Total Revenue – Total Expenses
Memory trick: P&L – ‘Profit and Loss’. Loss rhymes with ‘cost’ – your costs eat into profit. So keep expenses low!
记忆技巧：P&L，利润和亏损。亏损与成本押韵，成本侵蚀利润，所以要降低费用！
11. Balance Sheet – Financial Snapshot | 资产负债表：财务快照
A balance sheet shows what a business owns (assets), what it owes (liabilities), and the owners’ equity at a specific point in time. It is based on the accounting equation. It provides a snapshot of financial position, not over a period.
资产负债表显示企业在某一特定时间点拥有的资产、欠下的负债以及所有者权益。它建立在会计等式基础上。它提供的是财务状况的快照，而不是一段时期的结果。
Memory trick: ‘Balance Sheet’ – it balances the assets against the claims (liabilities + equity). Think of a see-saw perfectly balanced.
记忆技巧：’Balance Sheet’（平衡表）—— 它使资产与索取权（负债+权益）保持平衡。想象一个完美平衡的跷跷板画面。
12. Cash vs. Accrual Basis | 现金收付制与权责发生制
Cash basis accounting records transactions only when cash is received or paid. Accrual basis records income when earned and expenses when incurred, regardless of cash flow. SQA and most businesses use accrual accounting for accuracy.
现金收付制会计只有在现金收到或支付时才记录交易。权责发生制在收入赚取时记录收入，
Published by TutorHao | Year 7 Accounting Revision Series | aleveler.com
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