📚 Year 8 SQA Accounting: Vocabulary and Terminology Quick Guide | 八年级SQA会计：词汇术语速记指南
Welcome to your Year 8 SQA Accounting vocabulary quick guide. Mastering key terms is the first step towards understanding financial statements, double-entry bookkeeping and business decision-making. This guide gives you clear definitions, practical examples and easy memory hooks in both English and Chinese, so you can learn accounting language quickly and confidently.
欢迎来到八年级SQA会计词汇速记指南。掌握关键术语是理解财务报表、复式记账和商业决策的第一步。本指南提供清晰的定义、实用的例子和中英双语的简易记忆法，帮助你快速、自信地学会会计语言。
1. Why Memorising Accounting Terms Matters | 为什么必须记住会计术语
Accounting has its own language. Words like ‘assets’, ‘liabilities’ and ‘equity’ are the building blocks of every financial report. When you know these terms by heart, reading a balance sheet or preparing a ledger becomes much easier. In the SQA Year 8 course, exam questions often test your understanding of definitions, so a strong vocabulary gives you a real advantage.
会计有自己的语言。像‘资产’、‘负债’和‘权益’这样的词是每份财务报告的基石。当你熟记这些术语时，阅读资产负债表或编制分类账会变得容易得多。在SQA八年级课程中，试题经常考查对定义的理解，因此扎实的词汇量会给你带来真正的优势。
Think of terms as shortcuts. Instead of explaining ‘the money the business owes to others’ every time, you simply say ‘liabilities’. Memorising these shortcuts saves time and reduces mistakes. Using bilingual memory aids, such as linking the English term with a similar-sounding Chinese word or a visual story, helps you recall them under exam pressure.
把术语看作捷径。你不用每次都解释‘企业欠别人的钱’，而只需说‘负债’。记住这些捷径能节省时间并减少错误。使用双语记忆辅助手段，比如把英语术语与发音相似的中文词或形象故事联系起来，可以帮助你在考试压力下回忆起它们。
In the following sections, you will find paired English and Chinese explanations for every core concept. Each section also includes a simple memory trick, often based on the first letters or a word picture. Treat this guide as your personal glossary and revision buddy.
在接下来的各节中，你会发现每个核心概念都有英中对照的解释。每一节还包括简单的记忆窍门，通常基于首字母或文字图像。把这份指南当作你的个人词汇表和复习伙伴。
2. Assets: What the Business Owns | 资产：企业拥有什么
An asset is a resource controlled by the business as a result of past events, and from which future economic benefits are expected to flow to the business. In simpler words, assets are things of value that the business owns or has the right to use. Common examples include cash, inventory (stock), equipment, vehicles and buildings.
资产是指企业由于过去事项而控制的、预期会导致未来经济利益流入企业的资源。简单来说，资产就是企业拥有或有权使用的有价值的东西。常见例子包括现金、存货、设备、车辆和建筑物。
Assets are usually split into current assets and non-current assets. Current assets are expected to be turned into cash or used up within one year, such as trade receivables (money owed by customers) and bank balances. Non-current assets are held for longer than one year, like machinery, land and office furniture. Remember the phrase: ‘Current means cash soon, non-current means long life.’
资产通常分为流动资产和非流动资产。流动资产预计在一年内变现或耗用，例如应收账款（客户欠的钱）和银行存款。非流动资产持有期限超过一年，如机器、土地和办公家具。记住这句话：‘流动意味着很快变成现金，非流动意味着寿命长。’
Memory hook: Think of a treasure chest labelled ‘ASSETS’. Everything inside helps the business run. The lid has two sections: one for things that can be spent quickly (current) and one for long-lasting treasures (non-current).
记忆钩子：想象一个标着‘ASSETS’的宝箱。里面的一切都有助于企业经营。盖子有两个隔层：一个存放能快速花费的东西（流动），另一个存放持久的宝物（非流动）。
3. Liabilities: What the Business Owes | 负债：企业欠别人什么
Liabilities are the business’s obligations to transfer economic benefits as a result of past transactions. In other words, they are debts the business must pay. Examples include bank loans, amounts owed to suppliers (trade payables) and unpaid expenses such as electricity bills.
负债是企业因过去交易而承担的、导致经济利益流出的现时义务。换句话说，就是企业必须偿还的债务。例子包括银行贷款、应付给供应商的款项（应付账款）以及未付的费用，如电费。
Like assets, liabilities are divided into current and non-current. Current liabilities must be settled within one year, for instance an overdraft or trade payables. Non-current liabilities are debts payable after more than one year, such as a five-year bank loan. A useful phrase: ‘Current = due soon, non-current = later.’
像资产一样，负债也分为流动负债和非流动负债。流动负债必须在一年内清偿，例如透支或应付账款。非流动负债是偿还期超过一年的债务，比如五年期银行贷款。一个有用的说法：‘流动 = 很快到期，非流动 = 以后再说。’
Memory hook: Picture a red ‘IOU’ folder. Current liabilities are stamped with ‘Pay by next month’, while non-current ones are labelled ‘Pay in a few years’. The bigger the folder, the more the business owes.
记忆钩子：想象一个红色的‘借据’文件夹。流动负债上盖着‘下月付款’的章，而非流动负债标着‘几年后付款’。文件夹越厚，企业欠得越多。
4. Owner’s Equity: The Net Worth | 所有者权益：净值
Owner’s equity represents the owner’s claim on the business after all liabilities have been paid. It is often called the net worth or capital of the business. Equity increases when the owner invests more money (capital contribution) or when the business earns a profit. It decreases when the owner withdraws cash or goods for personal use, known as drawings.
所有者权益代表清偿所有负债后所有者对企业资产的剩余索取权。常被称为企业的净值或资本。当所有者投入更多资金（资本投入）或企业赚取利润时，权益增加。当所有者提取现金或商品自用时，称为提款，权益会减少。
The simplest way to calculate equity is: Equity = Assets – Liabilities. This shows that equity is what is left for the owner once all debts are settled. In a sole trader business, owner’s equity is usually shown in the capital account and adjusted for profit and drawings at the end of each period.
计算权益最简单的方法是：权益 = 资产 – 负债。这表明权益是所有债务结清后留给所有者的剩余部分。在独资企业中，所有者权益通常列示在资本账户中，并在每个期末根据利润和提款进行调整。
Memory hook: Imagine a cake. The whole cake is ‘assets’. The slices promised to creditors are ‘liabilities’. The leftover slice that belongs to the owner is ‘equity’. The bigger the leftover, the richer the owner.
记忆钩子：想象一个蛋糕。整个蛋糕是‘资产’。承诺分给债权人的几块是‘负债’。最后属于所有者的那块就是‘权益’。剩下的越多，所有者越富有。
5. Income and Revenue: Money Coming In | 收入和营收：钱款流入
Income, often called revenue or sales, is the inflow of economic benefits arising from the ordinary activities of a business. For a shop, revenue comes from selling goods. For a hairdresser, income comes from providing services. It is important to record income in the period it is earned, not necessarily when cash is received.
收入，常称为营收或销售额，是企业日常活动中产生的经济利益的流入。对于一家商店来说，收入来自销售商品。对于理发师来说，收入来自提供服务。重要的是在赚取收入的期间记录它，而不一定是收到现金的时候。
There are also other types of income, such as interest received on a bank deposit or rent received from letting out part of the premises. However, the main sales revenue is the top line in the income statement. You will often hear the phrase ‘Turnover is vanity, profit is sanity’, but revenue is still the starting point.
还有其它类型的收入，例如银行存款利息收入或出租部分场所的租金收入。然而，主要销售收入是利润表中的顶行数字。你常会听到‘营业额是虚荣，利润是理智’的说法，但收入仍然是起点。
Memory hook: Think of a tap pouring water into a bucket called ‘business’. The water is ‘income’. Every sale turns the tap a little more. The fuller the bucket, the more resources the business has to work with.
记忆钩子：想象一个水龙头向名为‘企业’的水桶注水。水就是‘收入’。每笔销售都会让水龙头多开一点。水桶越满，企业可用的资源就越多。
6. Expenses: Money Going Out | 费用：钱款流出
Expenses are decreases in economic benefits that arise from the day-to-day running of a business. They represent the cost of earning revenue. Common expenses include rent, wages, electricity, insurance, advertising and vehicle running costs. Without incurring expenses, most businesses would not be able to generate income.
费用是企业日常经营中产生的经济利益的减少。它们代表赚取收入的成本。常见的费用包括租金、工资、电费、保险费、广告费和车辆运营成本。如果不发生费用，大多数企业就无法创造收入。
Expenses are recorded in the income statement and reduce the profit for the period. Some expenses, such as stationery, are small but frequent; others, like depreciation of non-current assets, are large and spread over several years. Remember the matching principle: expenses should be matched with the revenue they help to earn in the same accounting period.
费用记录在利润表中，会减少当期的利润。有些费用，如文具，金额小但发生频繁；其他费用，如非流动资产的折旧，金额大且分摊到多年。请记住配比原则：费用应当与它帮助赚取的收入在同一个会计期间匹配。
Memory hook: Picture a leaky pipe draining money from the business bucket. Each leak is an expense. Your job as an accountant is to monitor the leaks and ensure they do not exceed the water flowing in from the revenue tap.
记忆钩子：想象一根漏水的水管从企业水桶中把钱排走。每个漏点就是一项费用。作为会计，你的工作就是监控这些漏洞，确保它们不会超过收入水龙头流入的水量。
7. Debits and Credits: The Double-Entry System | 借方与贷方：复式记账系统
Debit (abbreviated Dr) and credit (Cr) are the two sides of every accounting transaction. In double-entry bookkeeping, every transaction affects at least two accounts. One account receives a debit entry, and another receives a credit entry. The total debits must always equal the total credits. This keeps the books balanced.
借方（简写为Dr）和贷方（简写为Cr）是每笔会计交易的两个方面。在复式记账中，每笔交易至少影响两个账户。一个账户记入借方，另一个账户记入贷方。借方总额必须始终等于贷方总额。这样才能保持账簿平衡。
It is crucial to learn which accounts increase with a debit and which increase with a credit. The DEAD CLIC rule is a famous memory aid:
- DEAD: Debit increases — Expenses, Assets, Drawings
- CLIC: Credit increases — Liabilities, Income, Capital
学会哪些账户借方表示增加、哪些账户贷方表示增加至关重要。著名的DEAD CLIC规则是一个记忆帮手：
- DEAD: 借方增加——费用、资产、提款
- CLIC: 贷方增加——负债、收入、资本
For example, when a business buys a computer for cash, the equipment (asset) increases, so you debit the equipment account; the cash (asset) decreases, so you credit the cash account. The two sides balance.
例如，企业用现金购买电脑时，设备（资产）增加，所以借记设备账户；现金（资产）减少，所以贷记现金账户。两边平衡。
Memory hook: Imagine a seesaw with DEAD on one side and CLIC on the other. Every transaction is a weight placed so that the seesaw stays perfectly level. If one side goes up (credit increase), the other side must go down (debit increase) somewhere.
记忆钩子：想象一个跷跷板，一边是DEAD，另一边是CLIC。每笔交易就是一个砝码，放在跷跷板上使其保持完全水平。如果某一边上升（贷方增加），另一边必然在某处下降（借方增加）。
8. The Accounting Equation: A = L + OE | 会计等式：资产 = 负债 + 所有者权益
The accounting equation is the foundation of double-entry bookkeeping:
Assets = Liabilities + Owner’s Equity
Everything a business owns (assets) is financed either by borrowing (liabilities) or by the owner’s own funds (equity). This equation must always balance after every transaction.
会计等式是复式记账的基础：
资产 = 负债 + 所有者权益
企业拥有的每样东西（资产）要么通过借款（负债）来融资，要么通过所有者自己的资金（权益）来融资。每笔交易之后，这个等式都必须始终保持平衡。
For instance, if the owner invests £5,000 cash into the business, both assets (cash) and equity (capital) increase by £5,000. If the business then buys a £1,000 machine on credit, assets (machine) increase by £1,000 and liabilities (trade payables) increase by £1,000. The equation stays in balance.
例如，如果所有者向企业投入5,000英镑现金，那么资产（现金）和权益（资本）都增加5,000英镑。如果企业之后赊购一台1,000英镑的机器，那么资产（机器）增加1,000英镑，负债（应付账款）增加1,000英镑。等式保持平衡。
Memory hook: Picture a three-legged stool. Each leg represents assets, liabilities and owner’s equity. The stool can only stand if all three legs carry exactly the weight the equation demands. One wobbly leg and the whole structure collapses.
记忆钩子：想象一张三条腿的凳子。每条腿分别代表资产、负债和所有者权益。这张凳子只有在三条腿按等式要求精确承重时才能站稳。一条腿不稳，整个结构就会倒塌。
9. Key Documents: Journals, Ledgers and Trial Balance | 关键文件：日记账、分类账和试算平衡表
In the accounting cycle, transactions are first recorded in books of prime entry, often called journals. The most common journals are the sales journal, purchases journal and cash book. Each entry shows the date, accounts affected and amounts, with a brief description called the narration.
在会计循环中，交易首先记录在原始分录簿中，通常称为日记账。最常见的日记账有销售日记账、采购日记账和现金簿。每笔分录显示日期、受影响的账户和金额，并附有一段简短的说明，称为摘要。
After recording in journals, the information is posted to ledger accounts. A ledger is a collection of T-accounts, one for each type of asset, liability, expense or income. The balance of each account is then used to prepare a trial balance, which lists all debit and credit balances to check that total debits equal total credits.
在日记账中记录之后，信息被过账到分类账户中。分类账是一系列T型账户的集合，每种资产、负债、费用或收入都有一个账户。每个账户的余额随后用于编制试算平衡表，该表列出所有借方和贷方余额，以检查借方总额是否等于贷方总额。
The trial balance is not a financial statement; it is an internal check. If the trial balance does not balance, it indicates an error such as a missing entry, a double posting or a transposition mistake. Once it balances, the accountant can confidently produce the final accounts.
试算平衡表不是财务报表；它是一项内部检查。如果试算表不平衡，就表明存在错误，比如漏记分录、重复过账或数字颠倒。一旦平衡，会计人员就可以放心地编制最终报表。
Memory hook: Think of a three-step dance: ‘Journal it, Post it, Trial it.’ You first scribble the move (journal), then transfer it to a permanent record (ledger), and finally test your footwork (trial balance).
记忆钩子：想象一个三步舞：‘记日记账、过账、试算平衡。’你首先草草记下舞步（日记账），然后转移到永久的记录中（分类账），最后检验你的步法（试算平衡表）。
10. Financial Statements: Income Statement and Balance Sheet | 财务报表：利润表和资产负债表
The two principal financial statements you will meet in Year 8 are the income statement (also called profit and loss account) and the statement of financial position (balance sheet). The income statement shows the business’s financial performance over a period, reporting revenue minus expenses to arrive at a profit or loss.
八年级你会遇到的两种主要财务报表是利润表（也称损益表）和财务状况表（资产负债表）。利润表显示企业在一段时期内的财务业绩，报告收入减去费用后得出利润或亏损。
The format of a simple income statement is:
Revenue – Cost of Sales = Gross Profit
Gross Profit – Operating Expenses = Net Profit
简单利润表的格式是：
收入 – 销售成本 = 毛利润
毛利润 – 营业费用 = 净利润
The balance sheet is a snapshot of the accounting equation at the year-end. It lists assets on one side and liabilities plus equity on the other. Both sides must balance. The balance sheet heading always includes the company name, the title of the statement and the date.
资产负债表是会计等式在年末的快照。它在一侧列出资产，在另一侧列出负债加权益。两边必须平衡。资产负债表的标题总是包括公司名称、报表名称和日期。
Memory hook: Think of a movie and a photo. The income statement is the movie showing all the action (revenue and expenses) over the year. The balance sheet is the single photo taken at the end, capturing what the business owns and owes right at that moment.
记忆钩子：想象一部电影和一张照片。利润表是展示一年中所有动作（收入和费用）的电影。资产负债表是在年末拍下的单张照片，捕捉那一刻企业拥有和欠下的东西。
11. Common Abbreviations and Quick Mnemonics | 常见缩写和速记口诀
Accounting is full of abbreviations. Learning them saves time in exams and when reading questions. Here are the essentials with their full forms:
会计中充满了缩写。学会它们能在考试和阅读题目时节省时间。以下是基本缩写及其全称：
- Dr — Debit
- Cr — Credit
- TB — Trial Balance
- P&L — Profit and Loss (Income Statement)
- B/S — Balance Sheet
- c/d — carried down (balance carried to next period)
- b/d — brought down (balance brought from previous period)
- AR — Accounts Receivable (Trade Receivables)
- AP — Accounts Payable (Trade Payables)
对应的中文：
- Dr — 借方
- Cr — 贷方
- TB — 试算平衡表
- P&L — 损益表（利润表）
- B/S — 资产负债表
- c/d — 结转下期
- b/d — 上期结转
- AR — 应收账款
- AP — 应付账款
For the DEAD CLIC rule, you can also use the phrase ‘Dave Eats All Doughnuts – Cathy Loves Ice Cream’ where the initials match Expenses, Assets, Drawings and Liabilities, Income, Capital. Another favourite: ‘Every Day, Accountants Deliver’ reminds you that Every Debit must have a Credit.
对于DEAD CLIC规则，你也可以使用短语‘Dave Eats All Doughnuts – Cathy Loves Ice Cream’，其首字母对应费用、资产、提款和负债、收入、资本。另一个受欢迎的句子是‘Every Day, Accountants Deliver’，提醒你每一笔借方都必须有一笔贷方。
If you struggle to remember the order of current assets by liquidity, use: Cash, Bank, Inventory, Trade receivables — ‘Can Big Igloos Talk?‘ It might seem silly, but silly things stick.
如果你难以记住按流动性排列的流动资产顺序，可以使用：现金、银行存款、存货、应收账款——‘大冰屋会说话吗？’虽然可能有点傻，但傻的东西容易记住。
Final tip: Make your own flashcards with the English term on one side and the Chinese definition plus a memory picture on the other. Review them for five minutes daily, and the vocabulary will become second nature.
最后提示：制作你自己的抽认卡，一面写英文术语，另一面写中文定义外加一个记忆图像。每天复习五分钟，这些词汇就会成为第二天性。
Published by TutorHao | Accounting Revision Series | aleveler.com
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