📚 Year 7 WJEC Accounting: Glossary & Terminology Quick-Reference Guide | Year 7 WJEC 会计：词汇术语速记指南
Welcome to your fast-track guide to accounting vocabulary. Like any new language, accounting has its own set of words that might seem confusing at first. This article will help you memorise those key terms quickly, using simple explanations, memory tricks and plenty of examples. By the time you finish, you will be able to talk about debits, credits, assets and profits with confidence.
欢迎来到你的会计词汇速记指南。就像学习任何一门新语言一样，会计也有一套自己的词汇，一开始可能让人摸不着头脑。这篇文章会通过简单的解释、记忆窍门和丰富的例子，帮助你快速记住这些关键术语。读完之后，你就能自信地讨论借方、贷方、资产和利润了。
1. What Is Accounting and Why Do Terms Matter? | 什么是会计？为什么术语很重要？
Accounting is often called the “language of business”. It is a system for recording, summarising and reporting financial information about a business or an individual. Just as you need to know the words to speak French or Spanish, you need to know accounting terms to understand how money flows in and out of a business.
会计常被称为”商业的语言”。它是一个记录、汇总和报告企业或个人财务信息的系统。就像你需要掌握词汇才能说好法语或西班牙语一样，你也需要了解会计术语，才能明白资金是如何在生意中流入和流出的。
Think of each term as a building block. Once you know what an asset is or why we talk about a trial balance, the whole subject starts to click. This guide breaks down the must-know vocabulary into bite-sized chunks, with the English term immediately followed by its Chinese equivalent and a clear explanation.
你可以把每个术语想象成一块积木。一旦你明白了什么是资产，或者为什么我们要谈论试算平衡，整个学科就会豁然开朗。这本指南把必须掌握的词汇拆分成小块，每个英文术语后面都紧跟着中文对应词和清晰的解释，方便你对照记忆。
2. The Accounting Equation: The Core Rule | 会计等式：核心法则
The most fundamental idea in accounting is the accounting equation. It shows that everything a business owns is funded either by borrowing money or by the owner’s investment. The equation is the foundation of double-entry bookkeeping.
会计中最根本的概念就是会计等式。它表明企业所拥有的一切，要么是通过借钱获得的，要么是通过所有者的投资获得的。这个等式是复式记账法的基础。
Assets = Liabilities + Owner’s Equity
Assets are what the business owns (e.g. cash, inventory, equipment). Liabilities are what it owes to others (e.g. bank loans, amounts due to suppliers). Owner’s Equity is the owner’s claim on the assets after all liabilities have been paid off. If the business sells everything and pays all its debts, the leftover amount belongs to the owner.
资产是企业拥有的东西（如现金、存货、设备）。负债是企业欠别人的款项（如银行贷款、应付给供应商的货款）。所有者权益是偿还所有负债之后，所有者对剩余资产享有的要求权。如果企业变卖所有东西并偿清债务，剩下的部分就归所有者所有。
Whenever you learn a new term, try to fit it into this equation. For example, revenue increases equity, while expenses decrease it. Keeping the equation in mind makes the whole subject easier to remember.
每当你学到新术语时，试着把它放进这个等式里。比如，收入会增加权益，费用则会减少权益。时刻牢记这个等式，整个学科都会变得更容易记忆。
3. Debits and Credits: Left and Right | 借方与贷方：左与右
Debit and credit are the two words that scare most beginners, but they are simply labels for the left side and right side of an account. In accounting, every transaction affects at least two accounts, and the total debits must always equal the total credits.
“借”和”贷”可能是最让初学者头疼的两个词，但它们其实只是账户左边和右边的标签。在会计里，每笔交易至少要影响两个账户，而且借方总额必须永远等于贷方总额。
You can use the memory trick DEAD CLIC to know which accounts increase with a debit or a credit: Debit increases Expenses, Assets and Drawings; Credit increases Liabilities, Income and Capital. If you remember this, you can work out any journal entry.
你可以用口诀 DEAD CLIC 来记住哪些账户在借方增加、哪些在贷方增加：Debit（借方）增加 Expenses（费用）、Assets（资产）和 Drawings（提款）；Credit（贷方）增加 Liabilities（负债）、Income（收入）和 Capital（资本）。记住这个规律，你就能推理出任何分录。
Imagine a T-account: the left side is always debit, the right side is always credit. When you receive cash, you debit the cash account (increase an asset). When you borrow money, you credit the loan account (increase a liability). It is that simple!
想象一个T型账户：左方永远是借方，右方永远是贷方。收到现金时，就借记现金账户（资产增加）。借到钱时，就贷记贷款账户（负债增加）。就这么简单！
4. Assets: What the Business Owns | 资产：企业拥有的东西
An asset is any resource controlled by the business that is expected to bring future economic benefits. Assets can be split into current assets and non-current assets. Current assets are expected to be used up or turned into cash within one year, such as cash, accounts receivable and inventory. Non-current assets are held for long-term use, like buildings, machinery and vehicles.
资产是企业控制的、预期能带来未来经济利益的任何资源。资产可以分为流动资产和非流动资产。流动资产预计在一年内耗尽或变为现金，例如现金、应收账款和存货。非流动资产则是为长期使用而持有的，比如房屋、机器和车辆。
Accounts receivable is money owed to the business by customers who have bought on credit. Inventory is the goods a business plans to sell. Prepaid expenses are payments made in advance for services not yet received, and they also count as assets.
应收账款是客户赊购后欠企业的钱。存货是企业打算出售的商品。预付费用是为尚未收到的服务而预先支付的款项，它们也属于资产。
When memorising asset terms, visualise the physical items: cash in a till, products on a shelf, a delivery van. Linking the word to an image helps your brain store it permanently.
在记忆资产类术语时，可以想象实物：钱箱里的现金、货架上的产品、送货用的面包车。把词语和图像联系起来，有助于大脑永久储存这些信息。
5. Liabilities: What the Business Owes | 负债：企业欠下的债务
A liability is a present obligation arising from past events, the settlement of which is expected to result in an outflow of resources. Liabilities are also divided into current liabilities (due within one year) and non-current liabilities (due after more than one year).
负债是由过去事项形成的现时义务，履行该义务预计会导致资源流出。负债也分为流动负债（一年以内到期）和非流动负债（一年以上到期）。
Examples of current liabilities include accounts payable (money owed to suppliers), bank overdrafts and short-term loans. A non-current liability might be a five-year bank loan or a mortgage on a property.
流动负债的例子包括应付账款（欠供应商的钱）、银行透支和短期贷款。非流动负债可能是五年期银行贷款或房产抵押贷款。
To remember liabilities, think about the expression “I O U”. Liabilities represent what “I owe you”. Write that phrase next to any liability account in your notes — it will stick.
要记住负债，可以想一下 “I O U”（我欠你）这个说法。负债就是”我欠你的”。在你的笔记里，在任何负债科目旁边写上 “I O U”，就很容易记住了。
6. Owner’s Equity: The Owner’s Claim | 所有者权益：所有者的求偿权
Owner’s equity represents the owner’s investment in the business plus any profits kept in the business, minus any money the owner has taken out. The main components are capital, drawings and retained earnings.
所有者权益代表所有者投入企业的资金，加上留存在企业里的利润，再减去所有者提取的金额。主要组成部分是资本、提款和留存收益。
Capital is the initial amount the owner puts into the business. Drawings are amounts the owner takes out for personal use — they reduce equity. Profits that are not withdrawn or distributed are added to retained earnings, which also increase equity.
资本是所有者最初投入企业的金额。提款是所有者取出供个人使用的部分，它会减少权益。没有提取或分配的利润会被计入留存收益，这也会增加权益。
A helpful memory link: equity equals net assets. If you deduct total liabilities from total assets, what remains is the owner’s stake. So equity is the “leftover” slice of the pie.
一个有用的记忆联系：权益等于净资产。从总资产中减去总负债，剩下的就是所有者的份额。所以权益就像蛋糕里”剩下的”那块。
7. Revenue and Expenses: Earning and Spending | 收入与费用：赚钱与花钱
Revenue (also called sales or turnover) is the income generated from selling goods or providing services. It is recorded when it is earned, not necessarily when cash is received. Expenses are the costs incurred in earning that revenue, such as rent, wages and electricity.
收入（也叫销售额或营业额）是因销售商品或提供服务而产生的收益。它在赚取的期间记录，不一定非要等到收到现金。费用则是为赚取收入而发生的成本，例如租金、工资和电费。
Cost of sales is the direct cost of the goods sold, for instance the purchase price of products you resell. Gross profit is revenue minus cost of sales. Net profit is what remains after all other expenses are deducted from gross profit.
销售成本是所售商品的直接成本，比如你转售产品的进货价。毛利润是收入减去销售成本。净利润则是从毛利润中扣除所有其他费用后的剩余部分。
A quick way to remember: revenue is at the top of the income statement, expenses are in the middle, and profit is at the bottom. The income statement is a story of “earned minus spent”.
快速记忆法：收入在利润表的顶部，费用在中间，利润在底部。利润表讲述的就是一个”收入减去支出”的故事。
8. Recording Transactions: Journals and Ledgers | 记录交易：日记账与分类账
Every financial transaction is first recorded in a journal, which is like a diary of business events. A journal entry shows the date, the accounts affected, the amounts to debit and credit, and a brief description called the narration.
每笔财务交易首先要记录在日记账里，它就相当于企业事件的日记。一笔日记账分录会列明日期、受影响的账户、借方和贷方的金额，以及一处称为”摘要”的简短说明。
After journal entries are made, the amounts are posted to the ledger, which is a collection of T-accounts. Each account shows all the increases and decreases, and the running balance. The cash account, for example, will show every cash receipt and payment.
做完日记账分录之后，金额会被过账到分类账中，分类账就是一系列T型账户的集合。每个账户显示所有的增减变动和滚动余额。例如现金账户会显示每一笔现金的收入和支出。
Think of the journal as the rough draft and the ledger as the neat final copy. Mastering these two words will help you follow the trail of any transaction.
可以把日记账想象成草稿，把分类账想象成工整的终稿。掌握这两个单词，你就能追踪任何一笔交易的轨迹。
9. Trial Balance and Spotting Mistakes | 试算平衡与发现错误
A trial balance is a list of all the ledger account balances at a specific date. The total of all debit balances must equal the total of all credit balances. If the two columns do not match, it tells you there is an error somewhere in the books.
试算平衡表是在某个特定日期列出的所有分类账账户余额的清单。所有借方余额的合计必须等于所有贷方余额的合计。如果两栏金额不相等，就说明账目中某处存在错误。
Common errors include posting a transaction to the wrong account, entering a figure incorrectly, or even forgetting to record a transaction altogether. A trial balance does not catch every kind of mistake — for example, it will not tell you if you recorded a correct amount in two wrong accounts — but it is a powerful check on arithmetic accuracy.
常见错误包括登错账户、输错数字，甚至完全漏记一笔交易。试算平衡并不能发现所有类型的错误——比如，如果一笔金额正确但记入了两个错误的账户，试算表不会报错——但它能有效地检查计算的准确性。
To memorise the name, link “trial” to “trying out” the balance of the books. You are testing whether the debits and credits are in equilibrium, just like a see-saw that should sit level.
要记住这个名称，可以把 “trial” 和 “尝试” 联络起来——你是在”试试”账目是否平衡。你在检查借方和贷方是否像跷跷板一样处于水平状态。
10. Financial Statements Overview | 财务报表概览
The two main financial statements you will meet are the income statement and the statement of financial position (often called the balance sheet). The income statement shows the business’s performance over a period of time — how much revenue was earned and what expenses were incurred, resulting in a profit or loss.
你会遇到的两张主要报表是利润表和财务状况表（通常叫资产负债表）。利润表反映企业一段时期的经营成果——赚了多少收入、发生了多少费用，最终得出利润或亏损。
The statement of financial position is a snapshot at a single point in time, presenting assets, liabilities and equity. It is based directly on the accounting equation. Some courses also introduce a cash flow statement, which explains how cash moved in and out.
财务状况表是某个时点的快照，列出资产、负债和权益。它直接建立在会计等式的基础之上。有些课程还会介绍现金流量表，解释现金是如何流入和流出的。
To keep these straight, remember: the income statement is a movie — it shows activity over time; the statement of financial position is a photograph — it freezes a moment. That visual will lock the distinction in your mind.
要分清这两者，记住：利润表是一部电影——展示一段时间内的活动；财务状况表是一张照片——定格一个瞬间。这个画面会牢牢锁定两者的区别。
11. Memory Tips for Accounting Terms | 会计术语记忆技巧
Now that you have been introduced to all the essential words, here are some proven tricks to make them stick. First, use acronyms like DEAD CLIC for debits and credits. Second, draw colourful T-accounts and write the term inside the relevant side — visual learning activates a different part of your brain.
既然你已经认识了所有基本词汇，下面分享几个被验证有效的记忆方法。第一，使用像 DEAD CLIC 这样的首字母缩略词来记借贷规则。第二，画出彩色的T型账户，并把术语写在对应的借方或贷方——视觉学习会激活大脑的不同区域。
Third, create silly sentences: “Assets are awesome things we own, liabilities are loans we loathe.” The funnier the sentence, the better it sticks. Fourth, record yourself saying the terms and their meanings, then listen back while walking to school. Your ears will help you learn.
第三，编一些好玩的句子：”资产是我们拥有的棒棒的东西，负债是我们讨厌的贷款。”句子越有趣，记得越牢。第四，把自己朗读术语及其定义的录音录下来，然后在走路上学时听。耳朵也会帮你学习。
Finally, quiz a friend. Turn the list into flashcards and test each other. Teaching someone else is one of the strongest ways to cement your own understanding. Challenge each other to explain “owner’s equity” or “trial balance” in ten seconds flat.
最后，和朋友互相提问。把词汇表做成闪卡，互相测试。教别人是巩固自己理解最有效的方法之一。互相挑战，看谁能用十秒钟解释清楚”所有者权益”或”试算平衡表”。
12. Quick-Reference Glossary Table | 速查词汇表
Below is a bilingual table of the core accounting terms covered in this guide. It is designed as a final review tool — read a row in English, then read its Chinese match, and see how quickly you can recall the meaning.
下表是本指南所涵盖的核心会计术语的双语对照表。它被设计成一份终极复习工具——先读一行英文，再读对应的中文，看看你能多快地回想起含义。
| English Term & Explanation | 中文术语与解释 |
|---|---|
| Accounting – the process of recording and reporting financial information. | 会计 – 记录和报告财务信息的过程。 |
| Asset – a resource owned or controlled by the business. | 资产 – 企业拥有或控制的资源。 |
| Liability – a debt or obligation that the business must pay. | 负债 – 企业必须偿还的债务或义务。 |
| Owner’s equity – the owner’s remaining claim on assets after liabilities are settled. | 所有者权益 – 偿还负债后所有者对资产的剩余要求权。 |
| Revenue – income earned from selling goods or services. | 收入 – 因销售商品或提供服务而赚得的收益。 |
| Expense – cost incurred to earn revenue (e.g. rent, wages). | 费用 – 为赚取收入而发生的成本（如租金、工资）。 |
| Debit – the left side of an account; increases assets or expenses. | 借方 – 账户的左方；增加资产或费用。 |
| Credit – the right side of an account; increases liabilities, income or capital. | 贷方 – 账户的右方；增加负债、收入或资本。 |
| Double-entry bookkeeping – a system where every transaction affects at least two accounts. | 复式记账法 – 每笔交易至少影响两个账户的记账系统。 |
| Journal – the book of first entry where transactions are recorded in order. | 日记账 – 按顺序记录交易的原始账簿。 |
| Ledger – a collection of T-accounts showing individual account activity. | 分类账 – 展示单个账户变动情况的T型账户集合。 |
| Trial balance – a list of all ledger balances to check that total debits equal total credits. | 试算平衡表 – 列出所有分类账余额以检查借方总额是否等于贷方总额。 |
| Income statement – a report showing revenue, expenses and profit or loss over a period. | 利润表 – 反映一段时期内收入、费用和盈亏的报表。 |
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