📚 Year 8 Cambridge Accounting: Vocabulary Memorisation Guide | 剑桥Year 8会计：词汇术语速记指南
Building a solid accounting vocabulary is the first step to mastering the subject. This guide covers the key terms Year 8 Cambridge learners need, with simple explanations and memory tricks to help you learn them quickly and accurately.
建立扎实的会计词汇是学好这门学科的第一步。本指南涵盖剑桥 Year 8 学生需要掌握的关键术语，配合简明解释与记忆窍门，帮助你快速准确地记住它们。
1. The Fundamental Accounting Equation | 基本会计等式
The entire double-entry system rests on one simple formula: Assets = Liabilities + Owner’s Equity.
整个复式记账系统都建立在一条简单公式之上：资产 = 负债 + 所有者权益。
Think of it as ‘what the business owns must equal where the money came from’. Assets are the resources, while liabilities and equity show the sources of funds.
可以把它理解为 “企业拥有的资源必须等于资金的来源”。资产是资源，而负债和权益代表资金的出处。
To memorise the order, use the acronym ALOE: Assets = Liabilities + Owner’s Equity. This never changes.
想记住顺序，就用首字母缩写 ALOE：Assets = Liabilities + Owner’s Equity。这条等式永远不变。
2. Assets, Liabilities and Owner’s Equity Explained | 详解资产、负债与所有者权益
Assets are items a business owns that will bring future economic benefit, such as cash, inventory, machinery and accounts receivable.
资产是企业拥有并能带来未来经济利益的物品，例如现金、存货、机器设备和应收账款。
Liabilities are what the business owes to outsiders. Bank loans, accounts payable and mortgages are common examples.
负债是企业对外欠下的债务。银行贷款、应付账款和抵押贷款是常见例子。
Owner’s equity represents the owner’s claim on the business after all liabilities are settled. It includes capital introduced, plus profits kept in the business (retained earnings), minus any drawings.
所有者权益代表偿还全部负债后所有者对企业资产的剩余索取权。它包括投入资本，加上留在企业中的利润（留存收益），再减去提款。
Current assets are expected to be used or converted to cash within one year, while non-current assets last longer than a year. The same distinction applies to current and non-current liabilities.
流动资产预计在一年内使用或变现，非流动资产的使用期限则超过一年。同样的区分也适用于流动负债和非流动负债。
3. Debits and Credits: The Core Rule | 借方与贷方：核心规则
In double-entry bookkeeping, every transaction has a debit side and a credit side. The total of all debits must always equal the total of all credits.
在复式记账中，每笔交易都有借方和贷方。所有借方的总额必须始终等于所有贷方的总额。
The easiest way to remember which accounts increase with a debit and which with a credit is the mnemonic DEAD CLIC:
记忆哪些账户借方表示增加、哪些账户贷方表示增加，最简单的方法就是助记词 DEAD CLIC：
| DEAD (Debit increases) | CLIC (Credit increases) |
| Debit: Expenses | Credit: Liabilities |
| Debit: Assets | Credit: Income |
| Debit: Drawings | Credit: Capital |
For example, when a business receives cash from a sale, you debit Cash (asset increasing) and credit Sales Revenue (income increasing). Both sides mirror each other.
例如，企业销售收款时，你借记现金（资产增加），贷记销售收入（收入增加）。借贷双方相互镜像。
4. Journals and Transaction Recording | 日记账与交易记录
The journal is called the ‘book of original entry’. Every transaction is first recorded here in chronological order before it moves to the ledger.
日记账被称为 “原始记录簿”。每笔交易首先按时间顺序记录在此，然后再转到分类账中。
A journal entry typically includes the date, account names, debit amount, credit amount and a short narrative. The format may look like: Dr Motor Vehicle, Cr Cash (bought a van).
一笔日记账分录通常包括日期、账户名称、借方金额、贷方金额和简短说明。格式大致为：借 车辆，贷 现金（购买货车）。
Specialised journals, such as the sales journal and purchases journal, help record repeating transactions more efficiently, but the principle of debits equalling credits remains the same.
销售日记账、采购日记账等专用日记账能更高效地记录重复交易，但借贷相等的原则始终不变。
5. The Ledger and Posting | 总分类账与过账
After journalising, each entry is transferred to the ledger through a process called ‘posting’. The ledger groups all transactions by account, such as Motor Vehicle Account or Sales Account.
完成日记账记录后，每笔分录通过 “过账” 转入分类账。分类账将交易按账户分类汇总，如车辆账户或销售账户。
Each account has a T-format with a left (debit) side and a right (credit) side. The difference between the two sides is the account balance.
每个账户采用 T 型格式，左方为借方，右方为贷方。两方的差额就是账户余额。
When you hear ‘ledger account’, think of a story page that collects every increase and decrease in one place. Posting regularly keeps the ledger up to date.
听到 “分类账账户” 时，请想象一页故事，收集所有增减变动。定期过账能让分类账保持最新。
6. Trial Balance: Checking the Arithmetic | 试算平衡表：检查算术准确性
A trial balance lists all ledger accounts and their balances at a particular date. The total debit balances must equal the total credit balances.
试算平衡表列出某一日期全部分类账账户及其余额。借方余额总计必须等于贷方余额总计。
If the trial balance does not balance, it signals an error – perhaps a transposition error (writing £54 as £45) or a one-sided entry. The error must be found and corrected.
如果试算平衡表不平，就说明有错误——可能是换位错误（将 £54 写成 £45）或单方分录。必须找到并更正错误。
Memorise the three purposes of a trial balance: to check the equality of debits and credits, to provide a summary of balances, and to assist in preparing financial statements.
记住试算平衡表的三个目的：检验借贷是否相等，提供余额汇总，以及协助编制财务报表。
7. Income Statement and Balance Sheet | 利润表与资产负债表
The income statement (also called the profit and loss account) shows the revenue earned and expenses incurred during a period. The result is either a net profit or a net loss.
利润表（又称损益表）显示某一期间取得的收入与发生的费用。结果要么是净利润，要么是净亏损。
The formula is: Revenue – Expenses = Profit (or Loss). You can recall it as ‘REP’: Revenue minus Expenses gives Profit.
公式为：收入 – 费用 = 利润（或亏损）。你可以用 “REP” 记忆：收入(Revenue)减费用(Expenses)得出利润(Profit)。
The balance sheet is a snapshot of the accounting equation at a specific moment. It lists assets on one side and liabilities plus equity on the other, making sure both sides match.
资产负债表是对特定时刻会计等式的瞬间快照。它在一方列示资产，另一方列示负债加权益，确保双方相等。
8. Revenue and Expenses Deep Dive | 深入理解收入与费用
Revenue is the inflow of economic benefits arising from ordinary activities, such as sales of goods or services. It is recorded when earned, not necessarily when cash is received.
收入是来自日常活动的经济利益流入，如销售商品或提供服务。收入是在赚取时确认，不一定等到收到现金时。
Expenses are the costs incurred in generating that revenue – rent, salaries, electricity and advertising. The matching principle says expenses should be recorded in the same period as the revenue they helped produce.
费用是为赚取收入而发生的成本——租金、工资、电费和广告费。配比原则要求费用应与它们帮助产生的收入记录在同一期间。
To keep these straight, think: ‘revenue adds to equity, expenses take away from equity.’ This links directly back to the accounting equation.
要想分清两者，记住：”收入增加权益，费用减少权益。” 这与会计等式直接关联。
9. Cash and Bank Transactions | 现金与银行交易
Cash includes notes, coins, and money in the bank current account. The cash account records receipts and payments, and a bank reconciliation can be used to match the business records with the bank statement.
现金包括纸币、硬币以及银行存款。现金日记账记录收款和付款，还可以通过银行存款余额调节表来核对企业记录与银行对账单。
Petty cash is a small amount of cash kept on hand for minor expenses like stationery or tea. An imprest system refills the petty cash box to a fixed amount after spending.
备用金是小额现金，用于文具或茶水等零碎开支。定额预付制度则在每次花费后将备用金补足至固定金额。
Cash is the most liquid asset, meaning it can be used instantly to pay debts. Its careful control is essential to any business.
现金是流动性最强的资产，可以立即用于偿还债务。对任何企业来说，严密控制现金都至关重要。
10. Inventory and Cost of Goods Sold | 存货与销货成本
Inventory (or stock) refers to goods a business holds for resale or for use in production. It is a current asset on the balance sheet.
存货是指企业持有以备出售或用于生产的货物。在资产负债表上，它属于流动资产。
Cost of goods sold (COGS) is the direct cost of the inventory that was sold during the period. The simple formula is: Opening Inventory + Purchases – Closing Inventory = COGS.
销货成本 (COGS) 是当期售出存货的直接成本。简单公式为：期初存货 + 采购 – 期末存货 = 销货成本。
To remember this, think of ‘OPC’: Opening + Purchases – Closing = Cost of goods sold. Keeping track of inventory affects both the balance sheet and the income statement.
要记住这条公式，可以想 “OPC”：期初(Opening)加采购(Purchases)减期末(Closing)等于销货成本。存货的跟踪同时影响资产负债表和利润表。
11. Receivables and Payables | 应收账款与应付账款
Accounts receivable (debtors) represent money owed to the business by customers who bought goods on credit. It is an asset.
应收账款（债务人）代表赊购商品的客户欠企业的钱。它是一项资产。
Accounts payable (creditors) are amounts the business owes to suppliers for purchases made on credit. It is a liability.
应付账款（债权人）是企业因赊购而欠供应商的款项。它是一项负债。
A quick way to distinguish them: receivables give you a right to receive future cash; payables commit you to pay out cash. Monitoring these helps manage cash flow.
快速区分的方法：应收账款让你有权在未来收到现金；应付账款让你承担支付现金的义务。监控这些有助于管理现金流。
12. Common Abbreviations and Memory Shortcuts | 常用缩写与记忆捷径
Accounting is full of shortcuts. Knowing these will speed up your learning and make financial documents less intimidating.
会计领域充满缩写与简写。熟悉以下内容将加速你的学习，并使财务文件不再那么令人生畏。
- Dr = Debit (left side of an account, often remembered as ‘the receiving side’)
- Cr = Credit (right side, ‘the giving side’)
- P&L = Profit and Loss Account (income statement)
- BS = Balance Sheet
- TB = Trial Balance
- GP = Gross Profit, NP = Net Profit
- C/A = Current Asset, NCA = Non-Current Asset
- CL = Current Liability, NCL = Non-Current Liability
- Dr = 借方（账户的左方，常记作 “接收方”）
- Cr = 贷方（右方，”给付方”）
- P&L = 损益表（利润表）
- BS = 资产负债表
- TB = 试算平衡表
- GP = 毛利，NP = 净利润
- C/A = 流动资产，NCA = 非流动资产
- CL = 流动负债，NCL = 非流动负债
You can also create your own rhymes: ‘After eating dinner, check the books: assets, expenses, drawings are debit roots.’ Make the vocabulary yours.
你还可以自创口诀：”资产费用提款，记在借方永不变。” 让词汇成为你自己的工具。
Published by TutorHao | Accounting Revision Series | aleveler.com
更多咨询请联系16621398022（同微信）
屏轩国际教育cambridge primary/secondary checkpoint, cat4, ukiset,ukcat,igcse,alevel,PAT,STEP,MAT, ibdp,ap,ssat,sat,sat2课程辅导，国外大学本科硕士研究生博士课程论文辅导