📚 Year 8 CIE Accounting: Vocabulary & Terminology Quick Guide | 八年级CIE会计：词汇术语速记指南
Understanding the language of accounting is the first step towards mastering this subject. This guide provides clear, concise definitions and explanations of essential accounting terms, helping Year 8 students build confidence and recall key vocabulary quickly. Each term is paired with Chinese translations and simple examples to reinforce learning.
掌握会计语言是学好这门学科的第一步。本指南提供了清晰、简明的核心会计术语定义和解释，帮助八年级学生建立信心并快速记忆关键词汇。每个术语都配有中文翻译和简单示例，以巩固学习效果。
1. Assets, Liabilities & Capital | 资产、负债与资本
An asset is a resource controlled by the business as a result of past events, from which future economic benefits are expected to flow to the business. Common examples include cash, inventory, and equipment.
资产是指企业因过去事项而控制的、预期能带来未来经济利益的资源。常见例子包括现金、存货和设备。
A liability is a present obligation of the business arising from past events, the settlement of which is expected to result in an outflow of resources. Typical liabilities are bank loans and trade payables.
负债是指企业因过去事项而产生的现时义务，该义务的履行预期会导致经济资源流出企业。典型的负债有银行贷款和应付账款。
Capital, or owner’s equity, represents the owner’s stake in the business. It is calculated as total assets minus total liabilities and includes the initial investment plus accumulated profits retained in the business.
资本，或称所有者权益，代表所有者对企业的投入。其计算公式为总资产减去总负债，包括初始投资加上留存在企业中的累计利润。
| Asset examples | Liability examples |
| Cash at bank | Bank overdraft |
| Trade receivables (debtors) | Trade payables (creditors) |
| Inventory (stock) | Long-term loan |
| Office equipment | Accrued expenses |
资产示例：银行存款、应收账款、存货、办公设备。负债示例：银行透支、应付账款、长期借款、应计费用。
2. Revenue & Expenses | 收入与费用
Revenue (also called income or sales) is the inflow of economic benefits arising from the ordinary activities of a business, such as selling goods or providing services. It is recorded when earned, not necessarily when cash is received.
收入（也称收益或销售额）是指企业日常活动中产生的经济利益流入，如销售商品或提供服务。收入在赚得时确认，而不一定在收到现金时。
Expenses are outflows or depletions of assets incurred in generating revenue. Examples include rent, wages, electricity, and cost of goods sold. Matching expenses to the revenue they help generate is a fundamental concept in accounting.
费用是为产生收入而发生的资产流出或消耗。例如租金、工资、电费和销售成本。将费用与其帮助产生的收入进行配比，是会计的一个基本概念。
Profit (net income) is the difference between revenue and expenses. If revenue exceeds expenses, the business makes a profit; if expenses exceed revenue, it incurs a loss.
利润（净收益）是收入与费用之间的差额。若收入大于费用，企业盈利；若费用大于收入，企业则出现亏损。
3. Debits & Credits | 借方与贷方
In double-entry bookkeeping, every transaction affects at least two accounts. Debit (Dr) and credit (Cr) are simply the two sides of an account entry. Debit means ‘left side’ and credit means ‘right side’. They do not mean increase or decrease by themselves; the effect depends on the type of account.
在复式记账中，每笔交易至少影响两个账户。借方和贷方仅仅是账户分录的两个方向。借方表示“左边”，贷方表示“右边”。它们本身并不表示增加或减少，具体影响取决于账户类型。
The rules for recording increases are: assets and expenses increase on the debit side; liabilities, capital, and revenue increase on the credit side. The opposite entry decreases each type of account.
记账增加规则为：资产和费用增加记在借方；负债、资本和收入增加记在贷方。反方向分录则导致该类账户减少。
| Account type | Increase recorded as | Decrease recorded as |
| Assets | Debit | Credit |
| Expenses | Debit | Credit |
| Liabilities | Credit | Debit |
| Capital | Credit | Debit |
| Revenue | Credit | Debit |
4. The Accounting Equation | 会计等式
The accounting equation is the foundation of the double-entry system. It states that at any point in time the total assets of a business equal the sum of its capital and liabilities.
会计等式是复式记账系统的基础。它表明，在任何时点，企业的总资产等于其资本与负债之和。
Assets = Capital + Liabilities
This equation must always balance. Every transaction keeps this equality by affecting two or more items. For example, buying a machine with cash increases one asset (machine) and decreases another (cash), leaving total assets unchanged.
该等式必须始终保持平衡。每笔交易都通过影响两个或多个项目来维持这一相等关系。例如，用现金购买机器会增加一项资产（机器）并减少另一项资产（现金），因此总资产保持不变。
If a business borrows money from a bank, both assets (cash) and liabilities (bank loan) increase by the same amount, and the equation remains balanced.
如果企业向银行借款，资产（现金）和负债（银行贷款）同时增加相同金额，等式依然保持平衡。
5. Source Documents & Books of Prime Entry | 原始凭证与原始分录簿
Source documents provide evidence of a financial transaction. Common examples include invoices, receipts, credit notes, and bank statements. They are the starting point of the accounting recording process.
原始凭证为财务交易提供证据。常见例子包括发票、收据、贷项通知单和银行对账单。它们是会计记录流程的起点。
Books of prime entry are journals where transactions are first recorded from source documents before being posted to the ledgers. The main types are sales journal, purchases journal, returns journals, and the general journal.
原始分录簿是指从原始凭证首次记录交易的日记账，之后再过账到分类账。主要类型包括销售日记账、采购日记账、退货日记账和普通日记账。
The cash book is a unique book of prime entry that serves as both a journal and a ledger account for cash and bank transactions. It records all money received and paid out.
现金簿是一本特殊的原始分录簿，它既是记录现金和银行交易的日记账，也是分类账账户。它记录所有收入与支出的款项。
6. Ledger Accounts & T-Accounts | 分类账与T型账户
A ledger is a collection of accounts where all the business’s transactions are stored, classified, and summarised. Each asset, liability, capital, revenue, and expense has its own ledger account.
分类账是储存、分类并汇总企业所有交易的账户集合。每项资产、负债、资本、收入和费用都有自己的分类账账户。
A T-account is a simple visual representation of a ledger account, shaped like the letter ‘T’. The left side is the debit side, and the right side is the credit side. It helps students understand the mechanics of double-entry posting.
T型账户是分类账账户的简单可视化表示，形状像字母“T”。左边为借方，右边为贷方。它有助于学生理解复式记账过账的机制。
When posting a transaction, the amount is entered on the debit side of one account and on the credit side of another. The total of all debit balances in the ledger must equal the total of all credit balances.
过账时，金额记入一个账户的借方，同时记入另一个账户的贷方。分类账中所有借方余额的总和必须等于所有贷方余额的总和。
7. Trial Balance | 试算表
A trial balance is a list of all the ledger account balances at a particular date, divided into debit and credit columns. Its primary purpose is to check the arithmetical accuracy of the double-entry records.
试算表是截至某一特定日期所有分类账账户余额的列表，分为借方栏和贷方栏。其主要目的是检查复式记录的算术准确性。
If the total of the debit column equals the total of the credit column, the books are ‘in balance’. However, a balanced trial balance does not guarantee that there are no errors; some errors, such as omission or commission, do not affect the trial balance.
若借方栏合计等于贷方栏合计，则账簿“平衡”。然而，试算表平衡并不保证没有错误；有些错误，如漏记或记错账户，并不影响试算表的平衡。
Trial balance is the starting point for preparing the financial statements: the income statement and the statement of financial position.
试算表是编制财务报表（损益表和财务状况表）的起点。
8. Income Statement (Profit & Loss) | 损益表
The income statement summarises revenue and expenses over a period, showing whether the business made a profit or a loss. It follows a simple structure: revenue minus cost of sales equals gross profit; gross profit minus other expenses equals net profit.
损益表汇总了一个期间内的收入和费用，显示企业是盈利还是亏损。它遵循简单结构：收入减去销售成本等于毛利；毛利减去其他费用等于净利润。
Cost of sales is the direct cost of the goods sold, calculated as opening inventory plus purchases minus closing inventory. It is also known as cost of goods sold (COGS).
销售成本是已售商品的直接成本，计算公式为期初存货加采购减期末存货。它也被称为商品销售成本。
Key terms on an income statement: gross profit, distribution costs, administrative expenses, other operating income, and net profit for the period.
损益表上的关键术语：毛利、销售费用、管理费用、其他经营收益以及当期净利润。
9. Statement of Financial Position (Balance Sheet) | 财务状况表（资产负债表）
The statement of financial position presents the assets, liabilities, and capital of the business at a specific point in time. It is a snapshot of the accounting equation: assets = capital + liabilities.
财务状况表列示企业在某一特定时点的资产、负债和资本。它是会计等式的快照：资产 = 资本 + 负债。
Assets are usually classified as non-current (long-term, e.g., machinery, vehicles) and current (short-term, e.g., inventory, trade receivables, cash). Liabilities are similarly divided into non-current and current.
资产通常分为非流动资产（长期，如机器、车辆）和流动资产（短期，如存货、应收账款、现金）。负债同样分为非流动负债和流动负债。
Working capital is calculated as current assets minus current liabilities. It measures a business’s ability to meet its short-term obligations.
营运资本的计算公式为流动资产减去流动负债。它衡量企业偿还短期债务的能力。
10. Cash Book & Bank Reconciliation | 现金簿与银行对账
A cash book records all cash and bank receipts and payments. It can have two columns (cash and bank) or three (cash, bank, and discount). The bank column in the cash book should match the business’s bank account record.
现金簿记录所有现金和银行的收入和付款。它可设有两栏（现金和银行）或三栏（现金、银行和折扣）。现金簿中的银行栏应与企业的银行账户记录一致。
A bank reconciliation statement is prepared to compare the bank statement balance with the cash book balance, and to explain any differences. Common reasons for differences include unpresented cheques, outstanding deposits, and bank charges not yet recorded in the cash book.
银行对账单编制是将银行对账单余额与现金簿余额进行比较，并解释任何差异。差异的常见原因包括未兑现支票、在途存款以及尚未在现金簿中记录的银行手续费。
The reconciliation process updates the cash book for any items discovered from the bank statement, then prepares a statement bringing the updated cash book balance to the bank statement balance.
对账流程是根据银行对账单中发现的任何项目更新现金簿，然后编制一份调节表，将更新后的现金簿余额调节至银行对账单余额。
Published by TutorHao | Accounting Revision Series | aleveler.com
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