📚 Year 8 WJEC Accounting: Essential Terms Quick-Memory Guide | Year 8 WJEC 会计：必备术语速记指南
Building a solid foundation in accounting starts with mastering the key vocabulary. This guide presents the most important terms you will meet in the Year 8 WJEC syllabus, along with simple memory tricks to help you recall each one quickly and confidently.
打好会计基础的第一步就是熟记关键术语。本指南为你整理了 Year 8 WJEC 课程中最重要的词汇，并配上简单好用的记忆技巧，帮助你快速、自信地记住每一个概念。
1. Assets | 资产
Assets are resources owned by a business that have value and can bring future economic benefits. Common examples include cash, equipment, inventory and premises.
资产是企业拥有的、有价值并能带来未来经济利益的资源。常见的例子包括现金、设备、存货和房产。
Think of an asset as something the business ‘has’. The simple image of a shop with shelves stocked full of goods and a till full of money can help you remember that assets are the valuable things the business controls.
把资产想象成企业“拥有”的东西。想象一家商店，货架上摆满了商品，收银机里全是现金——这个画面能帮你记住资产就是企业掌控的有价值之物。
Assets = Cash + Inventory + Equipment + Premises
2. Liabilities | 负债
Liabilities are the debts or obligations of a business. They represent amounts owed to others, such as bank loans, trade payables (money owed to suppliers) and unpaid expenses.
负债是企业的债务或义务，代表企业欠他人的钱。例如银行贷款、应付账款（欠供应商的钱）和未付费用。
Link the word ‘liable’ to liability—if you are liable for something, you must pay it. Imagine the business has borrowed money and now it is liable to repay. This shows that liabilities are what the business owes.
把“liable”（有责任的）和 liability 联系起来：如果你对某事有责任，就必须偿还。想象企业借了钱，现在有责任还钱，这就说明负债是企业欠别人的。
Liabilities = Loans + Trade Payables + Unpaid Expenses
3. Owner’s Equity | 所有者权益
Owner’s equity is the owner’s financial interest in the business. It is the amount left over after all liabilities have been deducted from all assets, often expressed by the accounting equation.
所有者权益是业主在企业中的财务利益，即全部资产减去全部负债后的剩余金额，通常用会计等式来表示。
A simple way to remember equity is to think of it as the owner’s ‘net worth’ in the business. If the business sold everything and paid off all debts, the cash leftover belongs to the owner—that is equity.
一个简单的记忆法是，把权益看作业主在企业中的“净值”。如果企业变卖所有资产、还清所有债务，剩下的现金就归业主所有——那就是权益。
Assets − Liabilities = Owner’s Equity
4. Revenue / Income | 收入
Revenue (also called income) is the money a business earns from its normal activities, such as selling goods or providing services. It increases owner’s equity.
收入（Revenue 也称 Income）是企业通过正常活动赚取的钱，比如销售商品或提供服务。收入会增加所有者权益。
Remember that revenue is the ‘in flow’ of economic benefits. Think of a busy market stall where customers hand over cash for goods—that cash inflow is revenue. The word ‘revenue’ rhymes with ‘continue’, reminding you that revenues keep the business running.
记住，收入就是经济利益的“流入”。想象一个繁忙的市场摊位，顾客为了购买商品不断递来现金——那现金流入就是收入。Revenue 和 continue 押韵，可以帮你记住收入让企业持续运转。
Revenue = Money earned from sales and services
5. Expenses | 费用
Expenses are the costs incurred by a business to earn revenue. Examples include rent, wages, electricity and advertising. Expenses decrease owner’s equity.
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。
Link ‘expenses’ with ‘exit’—money flows out of the business. Imagine a leaking pipe where money drips away to pay for bills. Those outflows are expenses, and they reduce the amount of profit available to the owner.
把 expenses 和“exit”（退出）联系起来——钱从企业流出去。想象一根漏水的管子，钱一滴滴流出去支付各种账单。这些流出就是费用，它们会减少业主可得的利润。
Expenses = Rent + Wages + Electricity + Advertising
6. Debits and Credits | 借方与贷方
Debit (Dr) and Credit (Cr) are the two sides of every accounting entry. Debit is the left side of an account, and credit is the right side. They are not simply ‘plus’ and ‘minus’—their effect depends on the type of account.
借方（Dr）和贷方（Cr）是每一笔会计分录的两个方向。借方是账户的左方，贷方是右方。它们并不仅仅是“加”和“减”，具体影响要看向什么类型的账户。
A popular memory aid is the phrase ‘DEAD CLIC’. DEAD stands for Debit increases: Expenses, Assets, Drawings. CLIC stands for Credit increases: Liabilities, Income, Capital. Use this pattern to decide whether to debit or credit an account.
一个流行的记忆口诀是“DEAD CLIC”。DEAD 表示借方记增：费用（Expenses）、资产（Assets）、提款（Drawings）。CLIC 表示贷方记增：负债（Liabilities）、收入（Income）、资本（Capital）。用这个规律来判断何时记借方、何时记贷方。
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DEAD: Debit increases Expenses, Assets, Drawings
DEAD：借方增加费用、资产、提款
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CLIC: Credit increases Liabilities, Income, Capital
CLIC：贷方增加负债、收入、资本
7. The T-Account | T型账户
A T-account is a simple visual representation of an account in the shape of the letter ‘T’. The left side is always the debit side and the right side is the credit side. It helps students see how transactions are recorded.
T型账户是一种形似字母“T”的简易账户图示。左边永远是借方，右边永远是贷方。它能帮助学生看清交易是如何记录的。
To remember the T-account, draw a big ‘T’ and label the top with the account name. Then place debit entries on the left and credit entries on the right. Every time you learn a new transaction, sketch a quick T-account to visualise the debit and credit sides.
要记住T型账户，就画一个大大的“T”，在顶部写上账户名称。然后把借方金额写在左边，贷方金额写在右边。每次学到新交易时，画一个简单的T型账户来把借方和贷方具体化。
| Debit (Left) | Credit (Right) |
| Value received | Value given |
8. Trial Balance | 试算平衡表
A trial balance is a list of all the account balances from the general ledger, with debit balances in one column and credit balances in another. It is used to check that total debits equal total credits.
试算平衡表是总分类账中所有账户余额的列表，借方余额列在一栏，贷方余额列在另一栏。它用来检验借方总额是否等于贷方总额。
Remember the word ‘trial’—it is a test to see if your books balance. If the two totals are not equal, there is an error somewhere. Think of it as weighing two sides of a scale: total debits must match total credits.
记住“Trial”这个词——它是对账目是否平衡的一次测试。如果两个合计数不相等，说明某个地方出错了。把它想象成天平的两端：借方总额必须与贷方总额相等。
Total Debit Balances = Total Credit Balances
9. Income Statement / Profit and Loss Account | 利润表
An income statement (also called a profit and loss account) shows the business’s revenue and expenses over a period of time. It calculates whether the business has made a profit (revenue > expenses) or a loss (expenses > revenue).
利润表（也称损益表）展示企业在一段时间内的收入和费用。它计算出企业是获得了利润（收入大于费用）还是发生了亏损（费用大于收入）。
Think of the income statement as a movie, not a snapshot. It covers a period such as a month or a year. The formula to remember is simple: Profit = Revenue – Expenses. A positive result means profit; a negative result means loss.
把利润表想象成一部电影，而不是一张照片。它涵盖的是一个时期，比如一个月或一年。要记住的公式很简单：利润 = 收入 − 费用。正数结果就是利润，负数结果就是亏损。
Profit = Total Revenue − Total Expenses
10. Balance Sheet / Statement of Financial Position | 资产负债表
A balance sheet is a statement that shows the assets, liabilities and owner’s equity of a business on a specific date. It is sometimes called a statement of financial position because it displays what the business is worth at that moment.
资产负债表是反映企业在某一特定日期资产、负债和所有者权益状况的报表。它有时也被称为财务状况表，因为它展示了企业在该时点的价值情况。
Unlike the income statement, the balance sheet is a snapshot taken on one day. The name ‘balance sheet’ comes from the fact that it is based on the accounting equation, which must always balance.
与利润表不同，资产负债表是一张在某一日拍摄的“快照”。其名称来源于它所依据的会计等式，该等式必须永远保持平衡。
Assets = Liabilities + Owner’s Equity
11. Capital | 资本
Capital is the money or other assets that the owner puts into the business. It represents the owner’s initial investment and any additional contributions. Capital increases the owner’s equity and is recorded as a credit.
资本是业主投入企业的金钱或其他资产。它代表业主的初始投资以及后续增资。资本会增加所有者权益，记在贷方。
Think of capital as the ‘seed’ money that starts the business. Without capital, the business cannot buy assets or get going. In the DEAD CLIC rule, Capital belongs to the CLIC group, so it increases on the credit side.
把资本想象成启动企业的“种子”资金。没有资本，企业无法购买资产，也无法开始运营。在 DEAD CLIC 规则中，资本属于 CLIC 组，因此在贷方增加。
Capital increases on the credit side
12. Drawings | 提款
Drawings are amounts taken out of the business by the owner for personal use. This could be cash, goods or other assets. Drawings reduce owner’s equity and are recorded as a debit.
提款是业主从企业取出供个人使用的金额，可以是现金、商品或其他资产。提款会减少所有者权益，记在借方。
Remember that drawings are the opposite of capital. While capital is the owner putting money in, drawings are the owner taking money out. Using DEAD CLIC, Drawings is in the DEAD group, so it increases with a debit entry.
记住提款与资本正相反。资本是业主往企业里投钱，提款是业主从企业往外拿钱。按 DEAD CLIC 口诀，提款属于 DEAD 组，所以借方记增。
Drawings: debit increase, reducing equity
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