📚 Year 7 WJEC Accounting: Summer Prep and Transition Course | Year 7 WJEC 会计：暑期预习与衔接课程
Welcome to the exciting world of accounting! This summer prep and transition course is designed to give you a head start before you step into Year 7 lessons. Accounting is often called the ‘language of business’ because it helps us understand how money moves, how businesses make decisions, and how we can keep track of financial health. You will learn the basic building blocks, from simple equations to recording transactions, all in a fun and friendly way. Let’s begin this journey together and build a strong foundation for your WJEC course.
欢迎来到激动人心的会计世界！这个暑期预习与衔接课程旨在让你在进入 Year 7 课堂之前抢占先机。会计常被称为 “商业的语言”，因为它帮助我们了解金钱如何流动、企业如何做决策，以及我们如何追踪财务健康状况。你将以轻松友好的方式学习基本构件，从简单的等式到记录交易。让我们一起踏上这段旅程，为你的 WJEC 课程打下坚实基础。
1. What is Accounting? | 什么是会计？
Accounting is the process of recording, summarising, and reporting financial information. Think of it as telling the story of a business using numbers. It shows where money comes from and where it goes, helping owners, managers, and even banks make informed decisions.
会计是记录、汇总和报告财务信息的过程。可以把它想象成用数字讲述一个企业的故事。它显示钱的来源和去向，帮助所有者、管理者甚至银行做出明智的决策。
Imagine you run a small lemonade stand. You need to know how much you spent on lemons and sugar, how much you earned from selling cups, and whether you made a profit. Accounting provides the tools to answer these questions clearly and accurately.
想象一下你经营一个小小的柠檬水摊位。你需要知道你买了多少柠檬和糖，卖了多少杯柠檬水赚了多少钱，以及你是否盈利。会计提供了清晰准确回答这些问题的工具。
In Year 7 WJEC Accounting, you will start with the very basics. No prior knowledge is needed – just curiosity and a willingness to work with numbers in a practical way.
在 Year 7 WJEC 会计课程中，你将从最基础的知识开始。不需要任何先修知识——只需要好奇心，以及用实际方式与数字打交道的意愿。
2. The Accounting Equation | 会计等式
The accounting equation is the foundation of all accounting. It is a simple formula that must always balance:
会计等式是所有会计的基础。它是一个简单且必须始终保持平衡的公式：
Assets = Liabilities + Capital
This means everything a business owns (assets) is funded either by borrowing (liabilities) or by the owner’s own money (capital). Think of it like a seesaw – the left side must equal the right side at all times.
这意味着企业拥有的一切（资产）要么是通过借债（负债）获得资金，要么是通过所有者自己的资金（资本）获得资金。可以把它想象成一个跷跷板——左边必须始终等于右边。
For example, if you buy a bike for school, the bike is your asset. If your parents gave you the money as a gift, the source of that asset is your capital. If you borrowed half from a friend, then you have both capital and a liability.
例如，如果你买了一辆自行车上学，自行车就是你的资产。如果父母送你钱作为礼物买了这辆车，那么资产的来源就是你的资本。如果你向朋友借了一半钱，那么你既有资本也有负债。
3. Assets, Liabilities and Capital | 资产、负债与资本
Assets are resources owned by a business that have value. Examples include cash, inventory, equipment, and even amounts owed by customers. Assets can be touched (like a computer) or intangible (like a brand).
资产是企业拥有的、有价值的资源。例如现金、存货、设备，甚至是客户欠的款项。资产可以是能触摸到的（如电脑），也可以是无形的（如品牌）。
Liabilities represent debts or obligations – money the business owes to others. This could be a bank loan, money owed to suppliers, or even a friend who lent cash to start a project.
负债代表债务或义务——企业欠别人的钱。这可能是银行贷款、欠供应商的款项，甚至是借给你钱启动项目的朋友。
Capital is the owner’s stake in the business. It is the initial investment plus any profits kept in the business, minus any money the owner takes out. In accounting, capital is also called equity.
资本是所有者对企业的权益。它是初始投资加上留存于企业的任何利润，再减去所有者取出的任何资金。在会计中，资本也称为权益。
4. Double Entry Bookkeeping: The Basics | 复式记账基本原理
Double entry bookkeeping is a system where every transaction affects at least two accounts. This is why the accounting equation always stays in balance. For every debit entry, there must be a matching credit entry of equal value.
复式记账是一种每笔交易至少影响两个账户的系统。这就是为什么会计等式始终保持平衡。每一笔借方分录，必须有一笔等值的贷方分录对应。
Imagine you sell a handmade bracelet for cash. Two things happen: your cash increases (an asset goes up), and your sales income increases. In double entry, we record both effects to keep the equation accurate.
想象你出售一条手工手链换取现金。发生了两件事：你的现金增加（资产增加），你的销售收入也增加。在复式记账中，我们记录两种影响以保持等式准确。
This might sound complicated at first, but with practice it becomes second nature. Year 7 will introduce you slowly to this powerful system using simple examples.
一开始这可能听起来复杂，但经过练习就会变得自然而然。Year 7 将通过简单的例子慢慢带你走进这个强大的系统。
5. Debits and Credits Made Simple | 借与贷的简易理解
‘Debit’ and ‘credit’ are just accounting terms for left and right sides of a ledger account. A debit entry is recorded on the left, a credit on the right. They do not mean ‘good’ or ‘bad’ – they simply indicate which side of the account increases or decreases.
“借”和“贷”不过是分类账户左方和右方的会计术语。借方分录记在左方，贷方记在右方。它们不表示“好”或“坏”——仅仅表明账户的哪一方增加或减少。
There is a simple rule to remember: for assets, an increase is a debit; for liabilities and capital, an increase is a credit. The opposite is true for decreases.
有一个简单的规则要记住：对于资产，增加记借方；对于负债和资本，增加记贷方。减少则相反。
You can use a mnemonic like ‘DEAD’ to recall: Debit Expenses, Assets, Drawings. Everything else typically increases with a credit. Don’t worry – you will learn many fun ways to remember this.
你可以使用像 “DEAD” 这样的记忆法来回忆：借记费用、资产、提款。其他一切通常随着贷方增加。别担心——你会学到许多有趣的方法来记住这个。
6. Recording Everyday Transactions | 记录日常交易
In accounting, we use source documents like receipts, invoices, and bank statements to record transactions. Each piece of paper or digital record tells a story of money spent or received.
在会计中，我们使用原始凭证如收据、发票和银行对账单来记录交易。每一张纸或数字记录都讲述了一笔钱支出或收到的故事。
Let’s practise with a simple transaction: you buy stationery for your club with cash. The accounts affected are Stationery Expense (which increases) and Cash (which decreases). In double entry: debit Stationery, credit Cash.
让我们用一个简单交易来练习：你用现金为俱乐部购买文具。受影响的账户是文具费用（增加）和现金（减少）。在复式记账中：借记文具，贷记现金。
In Year 7, you will keep a simple cash book and learn to post entries into ledgers. This hands-on practice helps you see how each transaction keeps the books balanced.
在 Year 7，你将记录简单的现金账簿并学习将分录过到分类账中。这种动手实践帮助你看到每笔交易如何保持账簿平衡。
7. The Trial Balance | 试算平衡表
A trial balance is a list of all the ledger accounts and their balances at a specific date. It is prepared to check that total debits equal total credits. If they do not match, there is an error that needs to be found.
试算平衡表是在特定日期所有分类账户及其余额的列表。编制它是为了检查借方总额是否等于贷方总额。如果不相等，则存在需要查找的错误。
Preparing a trial balance is like tidying up after a busy day – you gather all the pieces of information and make sure nothing is out of place. If the trial balance balances, it provides confidence that the recording process was accurate.
编制试算平衡表就像忙碌一天后整理——你收集所有信息，确保没有东西放错位置。如果试算平衡表平衡了，就让人有信心认为记录过程是准确的。
In WJEC Year 7, you will learn to prepare a simple trial balance using a list of account balances. This is an exciting milestone because it shows your books are mathematically correct.
在 WJEC Year 7 中，你将学习使用账户余额列表编制简单的试算平衡表。这是一个令人兴奋的里程碑，因为它表明你的账簿在数学上是正确的。
8. Introduction to the Income Statement | 利润表入门
The income statement, sometimes called a profit and loss account, shows whether a business made a profit or a loss over a period of time. It lists revenues (sales) at the top, then subtracts expenses to arrive at net profit.
利润表，有时也称为损益表，显示企业在一段时间内是否盈利或亏损。它在顶部列出收入（销售额），然后减去费用，得出净利润。
Think of it as a report card for a business. If income is greater than expenses, the business makes a profit. If expenses are greater, it makes a loss. The formula is simple:
可以把它想象成企业的成绩单。如果收入大于费用，企业就盈利。如果费用更大，企业就亏损。公式很简单：
Profit = Total Income – Total Expenses
Year 7 students will learn to identify common income items (like sales) and expense items (like rent, wages, and advertising) and place them in the correct order on a simple income statement.
Year 7 学生将学习识别常见的收入项目（如销售额）和费用项目（如租金、工资和广告费），并将它们按正确顺序放入一份简单的利润表中。
9. Introduction to the Balance Sheet | 资产负债表入门
A balance sheet is a snapshot of a business’s financial position at a single point in time. It shows assets on one side, and liabilities plus capital on the other – exactly matching the accounting equation.
资产负债表是企业在某一时间点财务状况的快照。它显示一边的资产，另一边的负债加资本——正好符合会计等式。
Unlike the income statement which covers a period, the balance sheet is dated ‘as at’ a specific day. If you prepare a balance sheet on 31 October, it shows what the business owns and owes on that day.
与覆盖一段时期的利润表不同，资产负债表标注为某特定日期“截至”。如果你在10月31日编制资产负债表，它显示的是企业在那一天拥有的和欠下的。
In Year 7 you will draw up simple balance sheets using given figures. This helps you understand how all the pieces fit together – from the initial capital to the final profit.
在 Year 7 中，你将使用给定数字编制简单的资产负债表。这有助于你理解所有部分如何组合在一起——从初始资本到最终利润。
10. Keeping Accurate Records | 保持准确记录
Accuracy is at the heart of accounting. A small mistake, like writing £100 instead of £110, can change a profit into a loss or cause a business to make a wrong decision. Accountants must check their work carefully.
准确性是会计的核心。一个小小的错误，比如将110英镑写成100英镑，可能将利润变成亏损，或导致企业做出错误决策。会计人员必须仔细检查工作。
You will learn methods to avoid errors, such as double-checking each entry, using calculators wisely, and keeping supporting documents organised. Good habits formed early will last a lifetime.
你将学习避免错误的方法，比如反复核对每笔分录、明智地使用计算器、以及把支持性凭证整理好。早期养成的好习惯将受用终生。
Don’t be afraid of making mistakes while learning. Every error is a chance to understand the system better. Your WJEC course encourages a growth mindset when it comes to numerical accuracy.
学习过程中不要害怕犯错。每个错误都是更好地理解系统的机会。WJEC 课程鼓励以成长心态看待数字准确性。
11. Computerised Accounting | 计算机化会计
Today, most businesses use accounting software to record transactions and generate reports. While Year 7 focuses on manual methods to build understanding, you will also get a taste of how technology makes accounting faster and more reliable.
如今，大多数企业使用会计软件记录交易并生成报告。虽然 Year 7 侧重于手动方法来建立理解，但你也会初步感受技术如何让会计更快速、更可靠。
Spreadsheets like Excel can be used to create simple ledgers and trial balances. Learning basic spreadsheet skills is a great complement to your accounting studies and will be useful in many future careers.
像 Excel 这样的电子表格可用于创建简单的分类账和试算平衡表。学习基本的电子表格技能是对你会计学习的极好补充，并在未来许多职业中都有用。
In this summer prep, you might try setting up a simple budget spreadsheet to track your pocket money – combining fun with valuable practice.
在这个暑期预习中，你可以尝试建立一个简单的预算电子表格来追踪你的零花钱——将乐趣与有价值的练习相结合。
12. Why Study Accounting? | 为什么学习会计？
Accounting opens doors to countless careers, from being a forensic accountant to a business owner, financial advisor, or even a CEO. It gives you the skills to manage money wisely in your personal life as well.
会计为无数职业打开了大门，从法务会计师到企业主、财务顾问，甚至 CEO。它还赋予你明智管理个人财务的技能。
More than that, accounting teaches you to think logically, solve problems, and pay attention to detail. These transferable skills will benefit you in whichever path you choose.
更重要的是，会计教你逻辑思考、解决问题和注重细节。这些可迁移的技能无论你选择哪条道路都会受益。
As you begin Year 7, remember that every expert was once a beginner. Stay curious, ask questions, and enjoy discovering how the world of finance works. Your WJEC accounting journey starts here!
当你开始 Year 7 时，请记住每个专家都曾是初学者。保持好奇心，提出问题，享受探索金融世界运作的乐趣。你的 WJEC 会计之旅从这里开始！
Published by TutorHao | Accounting Revision Series | aleveler.com
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