📚 Year 8 Edexcel Accounting: A Quick Guide to Key Vocabulary & Terminology | Year 8 Edexcel 会计：词汇术语速记指南
Mastering accounting starts with learning its language. This guide helps Year 8 Edexcel students quickly memorise essential terms through simple explanations, memory tricks, and clear examples. By breaking down each key word, you will find it easier to understand financial statements and tackle exam questions with confidence.
掌握会计学始于学好它的语言。本指南帮助 Year 8 Edexcel 学生通过简单的解释、记忆技巧和清晰的示例快速记住基本术语。把每个关键词拆解清楚后，你会更容易理解财务报表，也更自信地应对考试。
1. Assets, Liabilities & Owner’s Equity | 资产、负债和所有者权益
An asset is something a business owns that has value. Examples include cash, inventory, computers, and vehicles. Assets are expected to bring future economic benefits to the business.
资产是企业拥有的、有价值的东西。例如现金、存货、电脑和汽车。资产预计在未来能为企业带来经济利益。
A liability is an amount a business owes to others. Common liabilities are bank loans, trade payables (money owed to suppliers), and mortgages. Liabilities must be settled in the future.
负债是企业欠别人的款项。常见的负债有银行贷款、应付账款（欠供应商的钱）和抵押贷款。负债必须在未来偿还。
Owner’s equity (or capital) represents the owner’s stake in the business after all liabilities are paid off. It is the net worth of the business from the owner’s point of view.
所有者权益（或资本）代表企业偿还所有负债后归属于所有者的部分。从所有者角度看，它是企业的净资产。
Memory trick: Think of ALE – Assets = Liabilities + Equity. This is the accounting equation we will revisit soon.
记忆窍门：想想 ALE——资产(A) = 负债(L) + 权益(E)。这就是稍后会详细讲的会计等式。
2. Debits and Credits – The Golden Rule | 借方与贷方——黄金法则
Debit (Dr) and credit (Cr) are the two sides of every accounting entry. They do not mean ‘increase’ or ‘decrease’ on their own – their effect depends on the type of account. The golden rule is: for each transaction, total debits must equal total credits.
借方（Dr）和贷方（Cr）是每一笔会计分录的两个方向。它们本身不表示“增加”或“减少”——具体效果取决于账户类型。黄金法则是：每笔交易中，借方总额必须等于贷方总额。
A handy mnemonic is DEAD CLIC:
– Debit increases Expenses, Assets, and Drawings
– Credit increases Liabilities, Income, and Capital (equity)
一个有用的口诀是 DEAD CLIC：
– 借方(Debit)记在左侧，增加 费用(Expenses)、资产(Assets)、提款(Drawings)
– 贷方(Credit)记在右侧，增加 负债(Liabilities)、收入(Income)、资本(Capital)
So, to increase an asset like cash, you debit the cash account. To increase income, you credit the revenue account. Remember: every debit has a matching credit.
因此，要增加资产（如现金），就借记现金账户；要增加收入，就贷记收入账户。记住：每笔借方必有对应的贷方。
3. The Accounting Equation | 会计等式
Assets = Liabilities + Owner’s Equity
资产 = 负债 + 所有者权益
This equation always balances, which is why a balance sheet is called a balance sheet. It shows that everything the business owns (assets) is funded either by borrowing (liabilities) or by the owner’s investment and retained profits (equity).
这个等式永远保持平衡，这就是资产负债表被称为“平衡表”的原因。它表明企业所拥有的一切（资产），要么是通过借钱（负债）获得的资金，要么是所有者投入和留存利润（权益）形成的。
If owners withdraw cash for personal use, it reduces equity – we call this drawings. If the business makes a profit, equity increases. The equation can be expanded: Assets = Liabilities + Capital + Profit − Drawings.
如果所有者提取现金自用，就会减少权益——我们称之为提款。如果企业盈利，权益就会增加。等式可以扩展为：资产 = 负债 + 资本 + 利润 − 提款。
4. Income and Expenses | 收入与费用
Income (or revenue) is the money a business earns from its normal activities – selling goods or providing services. Common income accounts include sales, fees earned, and rent received.
收入是企业通过正常经营活动——销售商品或提供服务——赚取的钱。常见的收入账户包括销售收入、赚取的劳务费和收到的租金。
Expenses are the costs incurred to earn that income. Examples: rent paid, electricity, wages, stationery, and advertising. Expenses reduce profit, so they are recorded on the debit side.
费用是为赚取收入而发生的成本。例如：支付的租金、电费、工资、文具和广告费等。费用会减少利润，所以记在借方。
Think of Profit = Income − Expenses. If income exceeds expenses, the business makes a profit; if expenses are greater, it makes a loss.
记住：利润 = 收入 − 费用。如果收入大于费用，企业盈利；如果费用更大，则出现亏损。
5. Cash vs. Credit Transactions | 现金交易与赊账交易
A cash transaction means money changes hands immediately. Payment is made at the time of purchase or sale using notes, coins, cheques, or electronic transfers. It does not always mean physical cash – a bank card payment is also a cash transaction in accounting.
现金交易指资金立即易手。购买或销售时当场付款，使用纸币、硬币、支票或电子转账。在会计里，现金交易不一定指实物现金——银行卡支付也属于现金交易。
A credit transaction occurs when goods or services are provided now but payment is made later. The buyer becomes a trade payable (creditor) and the seller creates a trade receivable (debtor). Credit terms, such as ’30 days’, are common.
赊账交易发生在现在提供商品或服务、但稍后付款的情况。买方成为应付账款（债权人视角），卖方则产生应收账款（债务人）。常见的赊账条件有“30天内付款”。
Remember: even in a credit transaction, the income is recorded when the sale occurs, not when cash is received – this is the accruals basis of accounting.
记住：即使是赊账交易，收入也在销售发生时记录，而不是收到现金时——这就是权责发生制。
6. Source Documents | 原始凭证
Every accounting entry must be supported by a source document. These are the pieces of paper (or electronic records) that prove a transaction happened. Common source documents are:
每笔会计分录都必须有原始凭证作为支撑。它们是证明交易发生的纸质或电子记录。常见的原始凭证有：
- Invoice – issued when a sale is made on credit, listing goods, prices and terms.
- 发票——赊账销售时开具，列明商品、价格和条款。
- Receipt – proof of payment received.
- 收据——收到款项的证明。
- Credit note – issued when goods are returned, reducing the amount owed.
- 贷项通知单——退货时开具，减少应收金额。
- Cheque counterfoil – the stub left in a chequebook after writing a cheque.
- 支票存根——开支票后留在支票簿里的存根。
These documents are then recorded in the books of prime entry (journals) before being posted to ledgers.
这些凭证先登记在原始分录账簿（日记账）里，然后再过账到分类账。
7. The Ledger and T-Accounts | 分类账与T型账户
A ledger is a collection of all the accounts of a business. Each account is often drawn as a T-account – a simple diagram with a left (debit) side and a right (credit) side. The name comes from its shape like the letter T.
分类账是企业所有账户的集合。每个账户通常画成一个T型账户——一个左侧（借方）和右侧（贷方）的简单图表。因其形状像字母T而得名。
| Cash Account / 现金账户 | |
|---|---|
| Debit / 借方 | Credit / 贷方 |
| £500 | £200 |
Posting to the ledger means transferring information from the journals into the appropriate T-accounts. At the end of a period, accounts are balanced to find the closing balance.
过账到分类账，就是把日记账中的信息转入对应的T型账户。期末时，需要结平账户、求出期末余额。
8. Trial Balance | 试算平衡表
A trial balance is a list of all ledger account balances at a particular date, with debit balances in one column and credit balances in another. Its purpose is to check that total debits equal total credits after posting. If they do not match, it indicates an error somewhere in the books.
试算平衡表是特定日期所有分类账账户余额的列表，借方余额列一栏，贷方余额列另一栏。其目的是检查过账后借方总额是否等于贷方总额。如果不相等，就说明账簿某处出错了。
Common errors that a trial balance may reveal include: recording only one side of a transaction, or entering different amounts on the debit and credit sides. However, some errors (such as omitting a transaction entirely) may not affect the trial balance totals.
试算平衡表可能揭示的常见错误包括：只记录交易的单边，或借方和贷方金额不一致。但有些错误（比如完全漏记某笔交易）可能不会影响试算平衡表的总额。
Remember: A balanced trial balance is not proof that all entries are correct – it only shows that debits equal credits.
记住：试算平衡表相等并不能证明所有分录都正确——它只能说明借方等于贷方。
9. Profit and Loss | 利润与亏损
Profit arises when total income is greater than total expenses. If the business sells an item for £100 that cost £60 to buy, the £40 difference is gross profit (before other expenses). Net profit is the final profit after all operating expenses are deducted.
当总收入大于总费用时，就会产生利润。如果企业某件商品卖了100英镑，成本是60英镑，那么40英镑的差额就是毛利（扣除其他费用前）。净利润是扣除所有经营费用后的最终利润。
A loss occurs when expenses exceed income. This is reported on the income statement (profit and loss account), which summarises revenue and expenses over a period of time.
当费用超过收入时，就会出现亏损。这在利润表（损益表）上列报，该表汇总了一段时期内的收入和费用。
Key performance measure: Gross Profit Margin = (Gross Profit ÷ Sales) × 100%. This helps assess how efficiently a business turns sales into profit.
关键业绩指标：毛利率 = (毛利 ÷ 销售收入) × 100%。这有助于评估企业将销售收入转化为利润的效率。
10. Balancing Accounts | 结平账户
To balance an account at the end of a period, you add up both the debit and credit sides. The difference is the balance carried down (c/d) which is placed on the side with the smaller total to make both sides equal. Then, the same figure is brought down (b/d) on the opposite side as the opening balance for the next period.
期末要结平账户，你需要分别加总借方和贷方栏。差额叫做结转余额 (c/d)，填在金额较小的一侧，使两侧相等。然后，把这一数字写在对侧，作为下期的期初余额 (b/d)。
For asset and expense accounts, the balance b/d is normally on the debit side. For liability, equity and income accounts, the balance b/d is on the credit side. This follows the DEAD CLIC rule.
对于资产和费用账户，期初余额通常在借方；对于负债、权益和收入账户，期初余额在贷方。这遵循 DEAD CLIC 规则。
Example: Cash account debits total £1,000, credits total £700. The balance c/d of £300 will be placed on the credit side to make both sides £1,000. The £300 will then be brought down on the debit side as the opening balance for next month.
举例：现金账户借方合计1000英镑，贷方合计700英镑。那么300英镑的结转余额 (c/d) 会放在贷方，使两侧都等于1000英镑。随后，这300英镑会在下个月作为期初余额 (b/d) 出现在借方。
11. Key Verbs: Debit, Credit, Post, Balance | 关键动词：借记、贷记、过账、结平
Understanding the action words used in accounting helps when following instructions in exam questions. Here is a quick reference:
理解会计中使用的动作词汇，有助于在考试中遵循题目要求。以下是速查表：
| Verb / 动词 | Meaning / 含义 |
|---|---|
| Debit / 借记 | Enter an amount on the left side of an account / 将金额记入账户左侧 |
| Credit / 贷记 | Enter an amount on the right side of an account / 将金额记入账户右侧 |
| Post / 过账 | Transfer entries from journal to ledger / 将日记账分录转入分类账 |
| Balance / 结平 | Find the difference between debits and credits to close the account / 计算借方和贷方的差额以关闭账户 |
| Carry down (c/d) / 结转下期 | The balancing figure placed to equalise both sides / 为使两侧平衡而填入的数字 |
| Bring down (b/d) / 转入下期 | The opening balance for the next period / 下期的期初余额 |
Practice using these verbs in simple sentences: “Debit the cash account with £100 received from sales.” “Post the total from the sales day book.”
试着在简单句子中使用这些动词：“将销售收到的100英镑借记现金账户。”“将销售日记账的合计金额过账。”
12. Glossary Memory Tricks | 术语记忆法
Here is a collection of quick mnemonics and visual cues to lock key terms into your memory:
以下是一些快速记忆术和视觉提示，帮你牢牢记住关键术语：
- Assets vs. Liabilities: Think ‘Assets put money in your pocket; Liabilities take it out.’ In T-accounts, assets are on the left (debit) because they are ‘my precious’ – something you want to hold onto.
- 资产 vs. 负债：想想“资产是把钱放进你口袋的，负债是把钱拿走的”。在T型账户中，资产在左侧（借方），因为它们是“我的宝贝”——你想要紧握不放的东西。
- Drawings: Imagine the owner drawing (taking) cash out of the business like pulling a picture from a folder. Drawings reduce equity, so they are debited.
- 提款：想象所有者从企业提取现金，就像从文件夹里抽出一幅画（drawings原意为素描、提取）。提款会减少权益，所以记借方。
- Accruals: “Accrue before you receive.” Record revenue when earned, not when cash comes in. This matches income to the period it relates to.
- 权责发生制：“在收到现金之前先确认。”收入在赚取时记录，而非收到现金时。这样就能把收入与相关期间匹配起来。
- Double entry: Picture a see-saw: for every left push (debit), there must be an equal right push (credit).
- 复式记账：想象一副跷跷板：每个向左推的力（借方），必然有同等的向右推的力（贷方）。
- Trial balance: “Try to balance” – it is a test to check that total Dr = total Cr. If they don’t, you shout ‘trial and error’ until you find the mistake.
- 试算平衡表：“尝试平衡”——它是检查借方总额等于贷方总额的测试。如果不相等，就得来回排查，直到找出错误。
Use flash cards with these memory hooks when revising for tests.
备考时，可用带有这些记忆钩子的闪卡进行复习。
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