📚 A Quick Guide to Memorising Accounting Terminology | 会计词汇术语速记指南
Building a strong foundation in accounting starts with mastering the language of business. For Year 9 CIE Accounting students, memorising essential terms can feel like learning a new vocabulary overnight. This guide breaks down the most important accounting terms you must know, pairing each with simple memory tricks and clear explanations. From the accounting equation to the trial balance, you will gain the confidence to speak ‘accountant’ and tackle your exams with ease.
打好会计基础，首先要掌握商业的语言。对于学习Year 9 CIE会计的学生来说，记忆基本术语可能像在一夜之间学会一套新词汇。本指南为你梳理了必须掌握的重要会计术语，每个术语都配有简单的记忆技巧和清晰的解释。从会计等式到试算平衡表，你将自信地说“会计语言”，轻松应对考试。
1. The Accounting Equation | 会计等式
The accounting equation is the heartbeat of double‑entry bookkeeping. It states that everything a business owns is funded by what it owes to outsiders plus what the owner has invested. The formula must always balance – if one side changes, the other must change too.
会计等式是复式记账的核心。它表明，企业拥有的一切资产，都是由外部欠款加上所有者投入的资金提供来源。这个公式必须始终平衡——如果一边发生变化，另一边也必须随之变动。
Assets = Liabilities + Owner’s Equity
Think of assets as the ‘stuff’ the business has, liabilities as the ‘money borrowed’, and equity as the ‘owner’s share’. To remember the order, use the mnemonic ALOE – Assets, Liabilities, Owner’s Equity. Picture an aloe plant sitting on your desk, and each leaf represents one part of the equation: the thick leaf is assets, the thinner leaf is liabilities, and the base is owner’s equity supporting everything.
把资产想象成企业拥有的“东西”，负债是“借来的钱”，而业主权益是“所有者的份额”。为了记住顺序，可以使用首字母缩略词ALOE——资产、负债、所有者权益。想象一盆芦荟（aloe）放在你的桌子上，每一片叶子代表等式的一个部分:厚叶是资产，细叶是负债，根基是支撑一切的业主权益。
2. Assets – What the Business Owns | 资产——企业拥有的东西
An asset is a resource controlled by a business as a result of past events, from which future economic benefits are expected to flow. Examples include cash, inventory, motor vehicles, premises, and trade receivables (debtors). The keyword here is ‘control’ – the business does not necessarily have to own it, but it must be able to decide how to use it.
资产是由企业因过去事项而控制的一项资源，预期会带来未来经济利益。例子包括现金、存货、机动车辆、房地产和应收账款（债务人）。这里的关键词是“控制”——企业不一定拥有它，但必须能决定如何使用它。
A simple memory trick: Assets Add value. Both words start with ‘A’. When you hear ‘asset’, think of something that adds value to the business – cash adds value because it can be spent, inventory adds value because it can be sold.
一个简单的记忆技巧：资产增添价值（Assets Add value）。这两个词都以“A”开头。当你听到“资产”时，想到的是能为企业增添价值的东西——现金因可以花而增添价值，存货因可以卖而增添价值。
- Cash: money in the bank or on hand. 现金：银行存款或手头现金。
- Inventory (Stock): goods bought to resell. 存货：为转售而购入的商品。
- Trade receivables: customers who owe us money after buying goods on credit. 应收账款：赊购商品后欠我们钱的客户。
- Non‑current assets: long‑term assets like buildings, used for more than one year. 非流动资产：像建筑物这样的长期资产，使用期限超过一年。
3. Liabilities – What the Business Owes | 负债——企业欠别人的钱
A liability is a present obligation arising from past events, the settlement of which is expected to result in an outflow of resources. Common liabilities are bank loans, trade payables (creditors), and mortgages. The key word is ‘obligation’ – the business cannot easily avoid paying.
负债是由过去事项产生的现时义务，其清偿预期会导致资源流出。常见的负债有银行贷款、应付账款（债权人）和抵押贷款。关键词是“义务”——企业很难逃避支付的责任。
Use the phrase Liabilities are Looming. Both start with ‘L’. Picture a big red bill looming over the business that must be paid. For students who confuse ‘payable’ and ‘receivable’, remember: if we have to pay someone, it is a trade payable; if we need to receive money, it is a trade receivable.
使用短语负债隐隐逼近（Liabilities are Looming）。两个词都以“L”开头。想象一张巨大的红色账单隐隐悬在企业头上，必须支付。对于分不清“应付”和“应收”的学生，记住:如果我们要付（pay）给别人，就是应付账款（payable）；如果我们要收（receive）钱，就是应收账款（receivable）。
4. Owner’s Equity – The Owner’s Claim | 所有者权益——所有者的索偿权
Owner’s equity represents the residual interest in the assets of the business after deducting all its liabilities. In simple words, it is what is left for the owner if all assets were sold and all debts paid off. For a sole trader, this is called capital. Equity increases with profits and new investments, and decreases with drawings (money taken out by the owner) and losses.
所有者权益代表的是扣除所有负债后，企业资产中剩余的利益。简单来说，就是如果卖掉所有资产、还清所有债务后，留给主人的部分。对于个体经营者，这被称为资本。权益随着利润和新投资而增加，随着提款（主人取走的钱）和亏损而减少。
Owner’s Equity = Assets − Liabilities
Think of equity as an Egg inside a nest. The nest is the business, and the egg is the owner’s claim. The bigger the profit, the bigger the egg grows. Remember: Capital is the initial egg, and Drawings shrink it.
把业主权益想象成鸟巢里的一个蛋（Egg）。鸟巢就是企业，蛋就是所有者的索偿权。利润越大，蛋就长得越大。记住：资本（Capital）是最初的蛋，提款（Drawings）会让它缩小。
5. Revenue (Income) – Money In | 收入——钱进来
Revenue is the income earned from the ordinary activities of a business – usually from selling goods or providing services. It is recorded when it is earned, not necessarily when cash is received. This is called the accruals concept. For a shop, sales revenue is the main income; for a hairdresser, fees from services.
收入是企业从日常经营活动中赚取的所得——通常来自销售商品或提供服务。它是在赚取时记录的，而不一定是在收到现金时。这叫做权责发生制概念。对商店来说，销售收入是主要收入；对理发师来说，是服务费收入。
Link Revenue with Receive. Both start with ‘R’. Revenue is money coming into the business, even if it hasn’t been received yet. To differentiate from ‘receivable’: revenue is the category of income, while ‘trade receivable’ is the person who still owes you money after a sale.
把收入（Revenue）和收到（Receive）联系起来。两者都以“R”开头。收入是进入企业的钱，即使尚未实际收到。为了与“应收账款”区分开：收入是所得类别，而“应收账款”是销售后仍欠你钱的人。
6. Expenses – Costs of Doing Business | 费用——做生意的成本
Expenses are the costs incurred in earning revenue. They reduce owner’s equity and can include rent, wages, electricity, and advertising. Just like revenue, expenses follow the accruals concept – recorded when incurred, not when paid.
费用是为赚取收入而发生的成本。它们会减少所有者权益，包括租金、工资、电费和广告费。和收入一样，费用也遵循权责发生制概念——在发生时记录，而不是在支付时记录。
Think Expenses are Exits – both start with ‘E’. Visualise money flowing out of the business door each time you pay a bill. To calculate profit, simply deduct total expenses from total revenue. That leads to the memory phrase: Profit = Revenue – Expenses, like a seesaw where revenue is the high end and expenses pull it down.
想象费用是出口（Expenses are Exits）——两个词都以“E”开头。想象每次你付账单时，钱就从企业的大门流出。计算利润很简单，就是总收入减总费用。这引出一个记忆短语：利润 = 收入 – 费用，就像一个跷跷板，收入是翘起的一端，费用把它往下拉。
7. Debits and Credits – The Double‑Entry Rulebook | 借方与贷方——复式记账规则
Every transaction is recorded twice: once as a debit and once as a credit. Debit (Dr) means ‘left side’ of an account; Credit (Cr) means ‘right side’. They are not ‘good’ or ‘bad’ – they simply follow rules. To increase an asset, you debit it; to increase a liability or equity, you credit it.
每笔交易都要记录两次：一次作为借方，一次作为贷方。借方（Dr）指账户的“左边”；贷方（Cr）指账户的“右边”。它们本身没有“好”或“坏”之分——只是遵循规则。资产增加记借方；负债或权益增加记贷方。
DEAD CLIC
Debit Expenses, Assets, Drawings – Credit Liabilities, Income, Capital.
The mnemonic DEAD CLIC is your best friend. Debit increases in Expenses, Assets, Drawings; Credit increases in Liabilities, Income, Capital. Picture a dead click beetle on your ledger – whenever you see DEAD, you know to debit. An alternative memory aid is: Dear Mother, Can I Eat Apples? Down, Up, Right, Left – silly, but it sticks.
记忆术DEAD CLIC是你最好的朋友。费用、资产、提款的增加记借方；负债、收入、资本的增加记贷方。想象在你的分类账上有一只死掉的红头步行虫（dead click beetle）——每当你看到DEAD，就知道应该记借方。另一个记忆辅助是：亲爱的妈妈，我可以吃苹果吗？下，上，右，左——虽然傻，但记得牢。
8. Trial Balance – Checking the Books | 试算平衡表——检查账簿
A trial balance is a list of all the ledger account balances at a particular date, divided into debit and credit columns. Its purpose is to check the arithmetic accuracy of the double‑entry records. If the total debits equal total credits, the books are ‘in balance’ – but this does not prove there are no errors.
试算平衡表是某一特定日期所有分类账账户余额的清单，分为借方栏和贷方栏。其目的是检查复式记账记录的算术准确性。如果借方总额等于贷方总额，账簿就“平衡了”——但这并不能证明完全没有错误。
Think of the trial balance as a See‑saw Test. Both sides must be level. Visualise two piles of money – one for debits, one for credits – and the trial balance is the scale that shows if they weigh the same. Common errors that do not affect the trial balance include omission, commission, and compensating errors, which you will learn later but are important to know.
把试算平衡表想象成一个跷跷板测试。两边必须齐平。想象两堆钱——一堆借方，一堆贷方——试算表就是显示它们是否等重的秤。不影响试算表的常见错误包括遗漏、错记和抵销错误，这些虽然你以后会学到，但提前了解很重要。
9. Income Statement – Measuring Profit or Loss | 利润表——衡量损益
The income statement (also called the profit and loss account) shows the revenue earned, expenses incurred, and the resulting profit or loss for a period of time. Its layout starts with sales revenue, subtracts cost of sales to get gross profit, then deducts other expenses to arrive at net profit.
利润表（也叫损益表）显示了一个时期内的收入、发生的费用以及由此产生的利润或亏损。它的结构从销售收入开始，减去销售成本得到毛利，再扣除其他费用得出净利润。
Net Profit = Gross Profit − Other Expenses
Use the story of a Sandwich to remember the structure. The top slice of bread is Sales; the filling is Cost of Sales; the bottom slice is Gross Profit. Then you add more fillings (expenses like rent, salaries) to reach Net Profit – the final bite. This helps you recall the order: Sales – Cost of Sales = Gross Profit; Gross Profit – Expenses = Net Profit.
用三明治的故事来记住结构。最上面的面包片是销售收入；中间的馅是销售成本；最下面的面包片是毛利。然后你再加更多馅料（租金、工资等费用）就得到了净利润——最后一口。这有助于你记住顺序：销售收入 – 销售成本 = 毛利；毛利 – 费用 = 净利润。
10. Statement of Financial Position – The Snapshot | 资产负债表——财务状况快照
The statement of financial position (balance sheet) shows the assets, liabilities, and owner’s equity of a business at a specific point in time. It is a snapshot, not a video – it reveals what the business owns and owes on that date. The layout follows the accounting equation: Assets are listed on one side, Liabilities and Capital on the other.
资产负债表（财务状况表）显示了企业在某一特定时点的资产、负债和所有者权益。它是一张快照，而不是一段视频——它揭示了在该日期企业拥有和欠下什么。其结构遵循会计等式：资产列在一边，负债和资本在另一边。
Imagine a Photo taken at the year‑end. In the photo, you see the business’s building (asset), its bank loan (liability), and the owner’s smile (equity). Everything in the photo must fit the frame – the total assets must equal the total of liabilities plus equity. For a horizontal layout, the top half is assets; the bottom half is liabilities and capital. For a vertical one, assets come first, then liabilities, then capital.
想象一张在年末拍的照片。在照片里，你看到企业的房屋（资产），它的银行贷款（负债），还有主人的微笑（权益）。照片中的一切都必须装进相框——资产总额必须等于负债加权益总额。对于水平式布局，上半部分是资产，下半部分是负债和资本。对于垂直式布局，先是资产，然后是负债，最后是资本。
11. The Journal – First Point of Entry | 日记账——第一记录点
A journal is the book of prime entry where transactions are first recorded in chronological order before being posted to the ledger. It shows the date, accounts affected, a brief narration, and the debit/credit amounts. Common types include the sales journal, purchases journal, and general journal for non‑regular transactions like corrections.
日记账是原始分录簿，交易按时间顺序首次记录于此，然后再过账到分类账。它显示日期、受影响的账户、简短说明以及借方/贷方金额。常见类型包括销售日记账、采购日记账，以及用于如更正这类非经常性交易的普通日记账。
Think of the journal as a Diary. Just as you write daily events in a diary before sorting them into folders, the accountant writes business transactions in the journal before sorting them into ledger accounts. The narration is like a short note: ‘Bought goods on credit from A. Lee’. Always record the debit first, then the credit, and indent the credit account slightly so you don’t mix them up.
把日记账想象成一本日记（Diary）。就像你在日记里写下每日事件然后再归类到文件夹，会计在日记账里记录商业交易，然后再归类到分类账账户。摘要就像一条简短的笔记：“从A. Lee处赊购商品”。始终先记录借方，再记录贷方，并且让贷方账户稍微缩进一点，以免混淆。
12. Ledger Accounts – The ‘T’ Account | 分类账账户——“T”型账户
Ledger accounts are where all journal entries end up. Each account is shaped like a ‘T’ with a left (debit) and right (credit) side. They provide a running balance for items like bank, sales, purchases, and individual trade receivables/payables. The process of transferring from journal to ledger is called ‘posting’.
分类账账户是所有日记账分录的最终归宿。每个账户形状像字母“T”，有左（借方）右（贷方）两边。它们为诸如银行存款、销售、采购以及单个应收/应付账款等项目提供持续余额。从日记账转到分类账的过程称为“过账”。
Picture a big T‑shirt hanging in your wardrobe. The left side of the shirt is Debit, the right side is Credit. All transactions hang on this shirt. When you record a debit entry, it goes on the left; a credit goes on the right. To find the balance, compare total debits and total credits – the heavier side is the balance side. This visual makes ‘T‑accounts’ unforgettable.
想象一件大T恤（T‑shirt）挂在你的衣柜里。衣服的左边是借方，右边是贷方。所有的交易都挂在这件T恤上。记录借方分录时，就放在左边；贷方放在右边。要找出余额，比较借方总额和贷方总额——较重的那边就是余额所在边。这个视觉联想让“T型账户”难以忘怀。
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