📚 Year 8 OCR Accounting: Vocabulary & Terminology Quick Memorisation Guide | Year 8 OCR 会计：词汇术语速记指南
Welcome to your quick memorisation guide for Year 8 OCR Accounting. In this article, you will find essential accounting terms explained in simple English and Chinese, along with practical memory tips. Mastering these core vocabulary words is the first step to understanding how businesses record, report, and analyse their finances. Let’s make learning accounting fun and memorable!
欢迎来到 Year 8 OCR 会计词汇速记指南。本文用简单明了的英汉双语解释基本会计术语，并配以实用的记忆技巧。掌握这些核心词汇是理解企业如何记录、报告和分析财务的第一步。让我们一起让会计学习变得有趣且难忘！
1. The Accounting Equation | 会计等式
The accounting equation is the foundation of all bookkeeping. It states that a business’s resources (assets) are always equal to the claims against those resources (liabilities plus owner’s equity).
会计等式是所有簿记的基础。它表明企业的资源（资产）始终等于对这些资源的求偿权（负债加所有者权益）。
Assets = Liabilities + Owner’s Equity
Memory tip: Think of it as ALOE – Assets on the left, Liabilities and Owner’s Equity on the right. The two sides must balance, just like a seesaw. If you buy an asset with a loan, both sides increase equally.
记忆技巧：可以记为 ALOE——左边是资产，右边是负债和所有者权益。两边必须平衡，就像跷跷板。如果你用贷款购买一项资产，两边会等额增加。
Understanding this equation helps you remember that every transaction affects at least two accounts, which is the basis of double-entry bookkeeping.
理解这个等式有助于你记住每笔交易至少会影响两个账户，这就是复式簿记的基础。
2. Assets: What the Business Owns | 资产：企业拥有的东西
Assets are items of value that a business owns or controls, which are expected to bring future economic benefits. Examples include cash, inventory, equipment, and buildings.
资产是企业拥有或控制的、预期会带来未来经济利益的具有价值的项目。例如现金、存货、设备和建筑物。
Memory trick: Visualise a treasure chest. Everything inside – coins (cash), goods (inventory), tools (equipment) – represents the business’s assets. Assets can be tangible (physical) or intangible (like a patent).
记忆小窍门：想象一个宝箱。里面的所有东西——硬币（现金）、货物（存货）、工具（设备）——都代表企业的资产。资产可以是有形的也可以是无形（如专利）。
In the accounting equation, assets always sit on the left side. For young learners, remember ‘A is for Asset, A is for Apple’ – the business owns the apple.
在会计等式中，资产始终位于左侧。对初学者来说，记住 ‘A 代表资产，A 也代表苹果’——企业拥有这个苹果。
3. Liabilities: What the Business Owes | 负债：企业欠别人的东西
Liabilities are debts or obligations the business must pay in the future. Common liabilities include bank loans, accounts payable (money owed to suppliers), and mortgages.
负债是企业必须在未来偿还的债务或义务。常见的负债包括银行贷款、应付账款（欠供应商的钱）和抵押贷款。
To memorise, link the word ‘liable’ – if you are liable for something, you are responsible to pay. Liabilities are like an IOU note the business has given to others.
为了记忆，可以联系 ‘liable（有责任的）’ 这个词——如果你对某事负有责任，你就有义务付款。负债就像是企业给他人写的欠条。
Remember that when a business borrows money, assets (cash) increase, but liabilities (loan) also increase, keeping the equation balanced.
记住，当企业借款时，资产（现金）增加，但负债（贷款）也增加，从而保持等式平衡。
4. Owner’s Equity: The Owner’s Claim | 所有者权益：所有者的求偿权
Owner’s equity represents the owner’s financial interest in the business. It is the residual amount after subtracting total liabilities from total assets. If the business were sold and all debts paid, the remaining money belongs to the owner.
所有者权益代表所有者在企业中的财务权益。它是总资产减去总负债后的剩余金额。如果企业出售并还清所有债务，剩下的钱就归所有者所有。
An easy way to recall this is: Equity = Assets – Liabilities. Think of it as the ‘net worth’ of the business from the owner’s perspective. It increases when the business earns a profit and decreases when the owner withdraws money.
一个简单的记忆方法是：权益 = 资产 – 负债。可以将其视为从所有者角度来看的企业的“净值”。当企业盈利时它增加，当所有者提款时它减少。
In Year 8 OCR Accounting, you may see owner’s equity called ‘capital’. The two terms are often used interchangeably at this level.
在 Year 8 OCR 会计中，你可能会看到所有者权益被称为 ‘资本’。在这个阶段，这两个术语经常互换使用。
5. Revenue (Income): Money Coming In | 收入：进来的钱
Revenue is the income a business earns from its normal operations, such as selling goods or providing services. It is sometimes called sales or turnover. Revenue increases owner’s equity.
收入是企业从其正常经营活动（如销售商品或提供服务）中赚取的所得。它有时也被称为销售额或营业额。收入会增加所有者权益。
Memory aid: Picture a cash register ringing ‘ka-ching!’ every time a sale is made. That sound is revenue flowing into the business. Revenue is recorded when it is earned, not necessarily when cash is received.
记忆辅助：想象每次销售完成时收银机发出 ‘ka-ching!’ 的声音。那个声音就是流入企业的收入。收入是在赚取时记录，而不一定是在收到现金时记录。
In OCR exam questions, you might be asked how a sale on credit affects the accounts. Revenue increases, and accounts receivable (an asset) increases.
在 OCR 考试题目中，你可能会被问到赊销如何影响账户。收入增加，应收账款（资产）增加。
6. Expenses: Costs of Running the Business | 费用：经营成本
Expenses are the costs a business incurs to earn revenue. Examples include rent, wages, electricity, and advertising. Expenses reduce owner’s equity because they use up assets or increase liabilities.
费用是企业为赚取收入而发生的成本。例如租金、工资、电费和广告费。费用会减少所有者权益，因为它们消耗了资产或增加了负债。
Memorise this: ‘Expenses eat up profits.’ Every time you pay a bill, think of a slice of profit pizza being eaten. The more expenses, the smaller the profit.
记住这一点：’费用吞噬利润。’ 每次支付账单时，想象利润披萨被吃掉了一块。费用越多，利润就越少。
In double-entry, expenses have a debit balance. A simple way to remember is: Expenses are ‘Debited’ because they Decrease equity.
在复式记账中，费用有借方余额。一个简单的记忆方法是：费用记在借方（Debited），因为它们会减少（Decrease）权益。
7. Debits and Credits: The Double-Entry System | 借方与贷方：复式记账系统
Debits and credits are the left and right sides of an account entry. In double-entry bookkeeping, every transaction is recorded with at least one debit and one credit, and total debits must equal total credits.
借方和贷方是账户分录的左边和右边。在复式簿记中，每笔交易至少记录一个借方和一个贷方，而且借方总额必须等于贷方总额。
To avoid confusion, use the mnemonic ‘DEAD CLIC’. Debits increase Expenses, Assets, and Dividends (drawings). Credits increase Liabilities, Income, and Capital. (Note: for Year 8, dividends may be called drawings.)
为了避免混淆，可以使用助记词 ‘DEAD CLIC’。借方增加费用（Expenses）、资产
Published by TutorHao | Year 8 Accounting Revision Series | aleveler.com
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