Year 8 Cambridge Accounting: Vocabulary & Terminology Quick-Memorisation Guide | 剑桥八年级会计：术语词汇速记指南

📚 Year 8 Cambridge Accounting: Vocabulary & Terminology Quick-Memorisation Guide | 剑桥八年级会计：术语词汇速记指南

Mastering accounting starts with a solid grasp of key vocabulary. For Year 8 Cambridge learners, remembering terms like ‘assets’, ‘liabilities’, ‘debits’ and ‘credits’ can feel like learning a new language. This guide provides simple definitions and memory tricks to help you recall essential accounting terms quickly and confidently.

掌握会计始于牢固掌握关键术语。对于剑桥八年级学生而言，记住诸如“资产”、“负债”、“借方”和“贷方”等术语可能如同学习一门新语言。本指南提供简明定义和记忆技巧，帮助你快速而有信心地回忆基本会计术语。

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1. The Accounting Equation | 会计等式

Every transaction in accounting is based on the fundamental accounting equation: Assets = Liabilities + Capital. This equation must always balance, meaning what a business owns (assets) is funded either by borrowing (liabilities) or by the owner’s investment (capital).

会计中的每一笔交易都基于基本会计等式：资产 = 负债 + 资本。该等式必须始终平衡，即企业拥有的（资产）要么通过借款（负债）融资，要么通过所有者投入（资本）融资。

Quick memory aid: think of the abbreviation ‘ALC’ – Assets come first, then Liabilities, then Capital. You can also picture a seesaw: assets on one side, liabilities and capital on the other, always in balance.

快速记忆法：记住缩写“ALC”——先资产，再负债，再资本。也可以想象一个跷跷板：资产在一侧，负债和资本在另一侧，始终保持平衡。

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2. Assets, Liabilities and Capital | 资产、负债与资本

Assets are resources a business owns or controls, such as cash, inventory, equipment and buildings. They are classified into non-current assets (used for more than one year, like machinery) and current assets (cash or items expected to be turned into cash within a year, such as inventory and trade receivables).

资产是企业拥有或控制的资源，例如现金、存货、设备和建筑物。它们分为非流动资产（使用年限超过一年，如机器设备）和流动资产（现金或预计在一年内变现的项目，如存货和应收账款）。

Liabilities are debts or obligations the business owes to outsiders. Current liabilities are due within one year (e.g., trade payables, bank overdraft), while non-current liabilities are repayable after more than a year (e.g., long-term loans).

负债是企业欠外界的债务或义务。流动负债在一年内到期（例如应付账款、银行透支），而非流动负债在一年后偿还（例如长期贷款）。

Capital is the owner’s stake in the business, also known as equity. It equals assets minus liabilities.

资本是所有者对企业的投入权益，也称为所有者权益。它等于资产减去负债。

Memory trick: an asset puts cash in your pocket, while a liability takes cash out. Think of your own mobile phone as an asset, and money you owe a friend as a liability.

记忆技巧：资产让你的口袋进钱，而负债让你的口袋出钱。把你自己的手机看作资产，把你欠朋友的钱看作负债。

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3. Revenue and Expenses | 收入与费用

Revenue (or sales) is the income earned from selling goods or providing services. It increases the owner’s capital. Expenses are costs incurred in running the business, such as rent, wages, and electricity. Expenses decrease capital.

收入（或销售额）是通过销售商品或提供服务而赚取的所得。它会增加所有者权益。费用是经营业务中发生的成本，例如租金、工资和电费。费用会减少所有者权益。

Remember: Revenue is like a tap filling the profit bucket; expenses are like holes letting water leak out. Net profit remains when revenue exceeds expenses.

记住：收入就像水龙头往利润桶里灌水；费用则是让水漏出的洞。当收入大于费用时，剩下的就是净利润。

Common revenue accounts include Sales and Commission Received. Common expenses include Cost of Sales, Rent Expense, and Insurance.

常见的收入账户包括销售收入和佣金收入。常见的费用包括销售成本、租金费用和保险费用。

Memory: The word ‘expense’ contains ‘ex’ – think of ‘exit’ of money from the business.

记忆：“Expense”（费用）一词包含“ex”——可联想资金从企业“退出”。

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4. Profit and Loss | 利润与亏损

Profit = Total Revenue − Total Expenses

If the result is positive, the business has earned a profit; if negative, it has incurred a loss. Gross profit is Sales less Cost of Sales, while net profit is gross profit less other expenses.

如果结果为正，企业实现盈利；如果为负，则发生亏损。毛利润是销售收入减去销售成本，而净利润是毛利润减去其他费用。

Visualise a simple maths problem: you earn £10 from selling a toy (revenue), but it cost you £3 to buy (cost of sales), and you spent £2 on packaging (expense). Your profit is £5. This breakdown helps you understand the income statement hierarchy.

想象一道简单的数学题：你卖出一个玩具赚了10英镑（收入），买入成本3英镑（销售成本），又花了2英镑包装（费用）。你的利润是5英镑。这种分解帮助你理解利润表的层级结构。

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5. Debits and Credits | 借方与贷方

In double-entry bookkeeping, every transaction is recorded as both a debit and a credit. Debit (Dr) means the left side of an account; Credit (Cr) means the right side. They are not inherently ‘good’ or ‘bad’ – they just follow rules.

在复式记账中，每笔交易同时记录为借方和贷方。借（Dr）表示账户的左边；贷（Cr）表示账户的右边。它们本身并没有“好”或“坏”之分——只是遵循规则。

Rules of debit and credit:

借贷规则：

• Increase in assets and expenses → Debit (Dr)
• 资产和费用增加 → 借 (Dr)
• Increase in liabilities, capital and revenue → Credit (Cr)
• 负债、资本和收入增加 → 贷 (Cr)

Popular mnemonic: ‘DEAD CLIC’ – Debit Expenses, Assets, Drawings; Credit Liabilities, Income, Capital. Drawings (owner’s withdrawals) are also debited because they reduce capital.

流行口诀：“DEAD CLIC”——借费用、资产、提款；贷负债、收入、资本。业主提款（drawings）也记在借方，因为它们减少资本。

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6. The Double-Entry System | 复式记账系统

The double-entry system is the core of accounting accuracy. Every transaction affects at least two accounts, ensuring the accounting equation stays balanced. Total debits must always equal total credits.

复式记账系统是会计准确性的核心。每笔交易至少影响两个账户，确保会计等式保持平衡。借方总额必须始终等于贷方总额。

Example: if a business buys inventory with cash, inventory (asset) increases – debit inventory; cash (asset) decreases – credit cash. The two effects are equal and opposite.

例如：如果企业用现金购买存货，存货（资产）增加——借记存货；现金（资产）减少——贷记现金。两个影响相等且方向相反。

Think of a seesaw again: if you put a weight (debit) on one side, you must put the same weight (credit) on the other side to keep it level.

还是用跷跷板来想：如果你在一侧放了一个重量（借方），你必须在另一侧放上相同的重量（贷方）才能保持水平。

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7. Books of Original Entry | 原始分录账簿

Before transactions are posted to the ledger, they are recorded in books of original entry (prime entry books). These include the sales day book, purchases day book, cash book, and general journal.

在将交易过账到分类账之前，它们先记录在原始分录账簿（原始账簿）中。这些包括销售日记账、采购日记账、现金簿和普通日记账。

Sales day book – records credit sales; Purchases day book – records credit purchases; Cash book – all cash and bank transactions; General journal – for other transactions like depreciation, corrections, and opening entries.

销售日记账——记录赊销；采购日记账——记录赊购；现金簿

Published by TutorHao | Year 8 Accounting Revision Series | aleveler.com

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