Year 8 CCEA Accounting: Vocabulary Fast-Track Memorisation Guide | Year 8 CCEA 会计：词汇术语速记指南

📚 Year 8 CCEA Accounting: Vocabulary Fast-Track Memorisation Guide | Year 8 CCEA 会计：词汇术语速记指南

Memorising accounting vocabulary is the first step to mastering bookkeeping. This guide uses simple memory tricks, acronyms and real-world connections to help Year 8 CCEA students remember key terms fast.

记忆会计词汇是掌握簿记的第一步。本指南运用简单的记忆技巧、缩写以及现实联系，帮助 Year 8 CCEA 学生快速记住关键术语。

1. The Accounting Equation | 会计等式

The accounting equation is the foundation of all bookkeeping: Assets = Liabilities + Capital. A handy acronym is ALC. Every business transaction changes at least two elements but keeps this equation balanced.

会计等式是所有簿记的基础：资产 = 负债 + 资本。一个方便的缩写是 ALC。每笔商业交易至少改变两个要素，但始终保持该等式平衡。

Assets = Liabilities + Capital (ALC)

Think of the equation as ‘What the business owns must equal what it owes plus the owner’s share’.

将等式理解为“企业拥有的必须等于它欠的加上所有者的份额”。

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

Assets are resources the business controls. Examples: cash, bank balance, inventory, equipment, and amounts owed by customers (trade receivables/debtors).

资产是企业控制的资源。例如：现金、银行存款余额、存货、设备和客户欠款（应收账款/债务人）。

Liabilities are obligations the business must pay. Common liabilities: bank overdraft, loans, trade payables (creditors).

负债是企业必须偿还的义务。常见的负债：银行透支、贷款、应付账款（债权人）。

Capital represents the owner’s investment in the business. It is also called equity. Remember: Capital increases when the business earns profit or the owner invests more.

资本代表所有者对企业的投入。它也被称为权益。记住：当企业盈利或所有者追加投资时，资本会增加。

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3. Revenue, Expenses and Profit | 收入、费用与利润

Revenue (also called income or sales) is the money earned from selling goods or providing services.

收入（也称为收益或销售额）是销售商品或提供服务所赚取的钱。

Expenses are the costs incurred to earn revenue. They include rent, wages, electricity, and purchases of goods for resale.

费用是为赚取收入而发生的成本。包括租金、工资、电费以及为转售而采购的商品成本。

Profit = Revenue − Expenses. If expenses are greater than revenue, the business makes a loss. A simple way to remember: Revenue is the top number, expenses eat into it, and profit is what remains.

利润 = 收入 − 费用。如果费用大于收入，企业就会发生亏损。简单记忆：收入是顶线数字，费用会侵蚀它，剩下的就是利润。

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4. The Double-Entry System: Debits and Credits | 复式记账：借方与贷方

Every transaction has two effects: one debit and one credit. The total debits must always equal total credits.

每笔交易都有双重影响：一个借方和一个贷方。借方总额必须始终等于贷方总额。

Debit (Dr) is the left side of an account. Credit (Cr) is the right side. Think: ‘Debit = Left, Credit = Right’ – you can picture ‘Dr Left’ and ‘Cr Right’.

借方（Dr）是账户的左侧。贷方（Cr）是右侧。想一想：“借方 = 左，贷方 = 右”——可以想象“Dr 左”和“Cr 右”。

To know which accounts to debit or credit, you need the rules for increases. This is where DEAD CLIC comes in.

要知道哪些账户借记或贷记，你需要了解增加规则。这时候 DEAD CLIC 就派上用场了。

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5. DEAD CLIC – The Ultimate Memory Trick | DEAD CLIC – 终极记忆法

DEAD CLIC is an acronym that tells you which accounts increase with a debit and which increase with a credit.

DEAD CLIC 是一个缩写，告诉你哪些账户借记增加，哪些账户贷记增加。

DEAD = Debit increases: Expenses, Assets, Drawings

CLIC = Credit increases: Liabilities, Income, Capital

Memorise this phrase: ‘When you are DEAD, you need a CLIC to come back to life!’ It helps link the two groups.

记住这句话：“当你 DEAD（死亡）时，你需要 CLIC（咔嚓）一声复活！”这有助于把两组联系起来。

Drawings are money or assets taken out of the business by the owner for personal use. Drawings reduce capital, so they have a debit balance.

提款是所有者从企业取走供个人使用的钱或资产。提款会减少资本，因此是

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