📚 Year 7 WJEC Accounting: Vocabulary & Terminology Quick Study Guide | 七年级 WJEC 会计：词汇术语速记指南
Mastering accounting starts with understanding its language. This bilingual guide introduces the essential vocabulary and core concepts you will encounter in Year 7 WJEC Accounting. Each term is explained clearly in English and Chinese to help you build confidence quickly, whether you are preparing for classwork, homework, or your first assessments. Learning these terms now will give you a strong foundation for the rest of your accounting journey.
掌握会计始于理解它的语言。这份双语指南将带你认识七年级 WJEC 会计课程中的核心词汇与基础概念。每个术语都以清晰的中英双语解释，帮助你在课堂练习、家庭作业或初次测评中迅速建立信心。提前学会这些术语，能为你的整个会计学习之旅打下坚实基础。
1. What is Accounting? | 什么是会计？
Accounting is the process of recording, summarizing, and reporting financial transactions to help people and businesses make informed decisions. It is like telling a story with numbers, showing where money comes from and where it goes. In Year 7, you will learn the basic rules of this number language so you can understand simple financial statements and the health of a business.
会计是记录、汇总和报告财务交易的过程，用来帮助个人和企业做出明智的决策。它就像用数字讲故事，说明资金的来源和去向。在七年级，你将学习这套数字语言的基本规则，从而看懂简单的财务报表，了解一家企业的健康状况。
2. Assets: What the Business Owns | 资产：企业拥有的资源
An asset is anything valuable that a business owns or controls, which can bring future economic benefits. Common examples include cash, inventory (stock for resale), equipment, and even money owed to the business by customers. Assets are listed on one side of the accounting equation and are crucial for understanding what a company has available to operate.
资产是企业拥有或控制的、能带来未来经济利益的任何有价之物。常见的例子有现金、存货（待售商品）、设备，甚至包括顾客欠企业的账款。资产在会计等式中列在一侧，对于理解公司可用以经营的资源至关重要。
3. Liabilities: What the Business Owes | 负债：企业欠下的债务
A liability is an obligation or debt that a business owes to others. This could be a bank loan, money owed to suppliers (trade payables), or taxes that need to be paid. Liabilities represent claims against the business’s assets and must be settled in the future, often through paying cash or providing services.
负债是企业欠他人的义务或债务。比如银行贷款、应付给供应商的款项（应付账款）或者需要缴纳的税款。负债代表他人对企业资产的要求权，必须在未来以支付现金或提供服务等方式偿还。
4. Owner’s Equity: The Owner’s Share | 所有者权益：业主的份额
Owner’s equity (or capital) is the amount of the business that truly belongs to the owner after all liabilities are paid off. It increases when the business earns a profit or the owner invests more money, and decreases when the business makes a loss or the owner withdraws funds. The relationship is summed up by the most famous formula in accounting:
所有者权益（或资本）指的是企业总资产扣除所有负债后，真正属于业主的部分。当企业盈利或业主追加投资时，权益增加；当企业亏损或业主提款时，权益减少。这一关系可以用会计中最著名的公式来概括：
Assets = Liabilities + Owner’s Equity
资产 = 负债 + 所有者权益
5. Income: Money Coming In | 收入：流进企业的钱
Income (or revenue) is the money a business earns from its normal activities, such as selling goods or providing services. For a shop, income comes from sales; for a tutoring service, it comes from lesson fees. Income does not mean profit yet — it is simply the inflow of economic benefits before expenses are deducted.
收入是企业通过正常经营活动（如销售商品或提供服务）赚取的钱款。对商店来说，收入来自销售收入；对家教服务来说，收入来自课时费。收入还不等于利润——它只是扣除费用之前的经济利益流入。
6. Expenses: The Cost of Doing Business | 费用：经营企业的成本
Expenses are the costs a business must pay to earn its income. Rent, electricity bills, wages, and advertising are all expenses. When total income is greater than total expenses, the business makes a profit. If expenses are larger than income, the business suffers a loss. Tracking expenses carefully helps a business control its spending.
费用是企业为赚取收入而必须支付的代价。租金、电费、工资和广告费都属于费用。当总收入大于总费用时，企业就获得了利润；如果费用大于收入，企业就出现亏损。仔细记录费用有助于企业控制开支。
7. Profit and Loss: The Bottom Line | 利润与亏损：最终成果
Profit is the positive result when income exceeds expenses. Loss is the negative result when expenses exceed income. In Year 7, you will often calculate profit using simple numbers. The profit (or loss) is what remains for the owner and will increase or decrease the owner’s equity. The basic profit formula is:
当收入大于费用时，正数结果就是利润；当费用大于收入时，负数结果就是亏损。七年级时你经常需要利用简单的数字计算利润。利润（或亏损）是留给业主的最终成果，会相应地增加或减少所有者权益。基本的利润公式如下：
Profit = Total Income – Total Expenses
利润 = 总收入 – 总费用
8. Debit and Credit: The Two Sides | 借方与贷方：左右两方
In accounting, every transaction is recorded in at least two accounts — this is called double-entry bookkeeping. Debit (Dr) and Credit (Cr) are simply the left and right sides of an account. For assets and expenses, an increase is a debit. For liabilities, equity, and income, an increase is a credit. A good way to remember is that debits are on the left, credits are on the right, and both sides must always balance.
在会计中，每笔交易都至少记入两个账户，这叫做复式记账。借方（Dr）和贷方（Cr）仅仅代表账户的左方和右方。对于资产和费用，增加记在借方；对于负债、权益和收入，增加记在贷方。一个好记的方法是：借方在左，贷方在右，而且两边必须永远相等。
9. The Trial Balance: Checking Your Work | 试算表：检查你的记录
A trial balance is a list of all the account balances from the ledger, with debit balances in one column and credit balances in the other. It is prepared to check whether the total debits equal the total credits. If they do not match, an error has occurred. While a trial balance can prove mathematical accuracy, it does not guarantee that transactions were entered in the correct accounts.
试算表是总分类账中所有账户余额的列表，借方余额列在一栏，贷方余额列在另一栏。编制试算表是为了检查借方总额是否等于贷方总额。如果两者不相等，就说明出现了错误。虽然试算表能验证数字的准确性，但它并不能保证所有交易都记入了正确的账户。
10. Key Accounting Documents | 关键会计凭证
As a Year 7 student, you will meet several basic documents that provide the data for accounting records. An invoice is a bill sent to a customer requesting payment. A receipt is proof of payment. A bank statement shows all the transactions in a bank account. Understanding these documents helps you decide whether to record a transaction as income, an expense, or a change in assets or liabilities.
作为七年级学生，你会接触到几类为会计记录提供数据的基础凭证。发票是发送给顾客要求付款的账单；收据是付款的证明；银行对账单则显示一个银行账户内的所有交易。理解这些凭证能帮助你判断一笔交易应记录为收入、费用，还是资产或负债的变动。
11. Quick Memorisation Tips | 快速记词小窍门
Use the acronym ALOE to remember the core elements: Assets, Liabilities, Owner’s Equity. Link it to the equation A = L + OE. For debit and credit, think ‘DEAD CLIC’ — Debit Expenses, Assets, Drawings; Credit Liabilities, Income, Capital. Create flashcards with the English term on one side and the Chinese meaning on the other. Read them aloud and test yourself regularly. The more you use these terms in sentences, the faster they will stick.
可以用首字母缩略词 ALOE 来记住核心要素：资产 (Assets)、负债 (Liabilities)、所有者权益 (Owner’s Equity)。将它们与等式 A = L + OE 联系起来。对于借贷方向，可以记住 ‘DEAD CLIC’ 口诀——借记费用、资产、提款（Drawings）；贷记负债、收入、资本（Capital）。制作英文术语在一面、中文释义在另一面的抽认卡，大声朗读并定期自测。多在句子中使用这些术语，它们就会记得更快更牢。
12. Using This Guide for Revision | 如何使用本指南复习
Read each section aloud, first in English, then in Chinese. Close the page and try to explain the term to a friend or family member in both languages. Attempt to draw a simple mind map linking assets, liabilities, equity, income, and expenses, and label each branch with its definition. When you work on class exercises, keep this glossary open and tick off the words you now recognise instantly. With consistent practice, the vocabulary of accounting will soon feel like a second language.
大声朗读每个小节的英文和中文内容。合上页面，试着用中英文向朋友或家人解释术语。画一张简单的思维导图，把资产、负债、权益、收入和费用联系起来，并在每条分支上标注定义。做课堂练习时，将这份词汇表放在手边，勾掉你已能随即认出的单词。经过持续练习，会计词汇很快就会变得像你的第二语言一样自然。
Published by TutorHao | WJEC Accounting Revision Series | aleveler.com
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