📚 Year 8 CAIE Accounting: Vocabulary & Terminology Quick Memorisation Guide | Year 8 CAIE 会计：词汇术语速记指南
Building a strong foundation in accounting terminology is essential for mastering CAIE Year 8 Accounting. This guide presents core terms in a clear, bilingual format and pairs each English explanation with a Chinese translation to speed up memorisation. You will find memory aids, worked examples, and simple tables designed to make the vocabulary stick.
在 CAIE Year 8 会计课程中，扎实的术语基础是掌握整个学科的关键。本指南用清晰的双语形式呈现核心词汇，每个英文解释都配有对应的中文翻译，以便快速记忆。文中还提供了记忆技巧、实用示例和简单的表格，帮助你牢牢掌握这些词汇。
1. The Accounting Equation | 会计等式
The accounting equation is the cornerstone of double‑entry bookkeeping. It states that everything a business owns (assets) is financed either by borrowing (liabilities) or by the owner’s own funds (owner’s equity).
会计等式是复式记账的基石。它表明企业拥有的全部资源（资产）要么来自借款（负债），要么来自所有者自有的投入（所有者权益）。
Assets = Liabilities + Owner’s Equity
To recall the formula quickly, picture the word ‘ALE’: Assets equal Liabilities plus Equity. The mental image of a foaming glass of ale can help this relationship stick in long‑term memory.
要快速记住这个公式，可以联想单词 ALE（麦芽酒）：Assets = Liabilities + Equity。在脑海中想象一杯冒着泡沫的麦芽酒，这种画面感有助于长期记忆。
2. Assets | 资产
An asset is a resource controlled by a business as a result of past events and from which future economic benefits are expected to flow. Assets are divided into current assets (expected to be turned into cash within one year) and non‑current assets (held for more than one year).
资产是指企业因过去事项而控制的一项资源，并且预期会给企业带来未来经济利益。资产分为流动资产（预计在一年内变现）和非流动资产（持有期超过一年）。
Current assets include cash at bank, accounts receivable (trade debtors), and inventory. Non‑current assets cover items such as machinery, vehicles, office equipment and land.
流动资产包括银行存款、应收账款（销售债务人）和存货。非流动资产包括机器、车辆、办公设备和土地等。
When learning asset names, group them into ‘touchable’ physical items and ‘paper’ claims. This physical versus financial split makes the list easier to recall during exams.
学习资产名称时，可以把它们分为“看得见摸得着”的实物和“纸质”求偿权。这种实物与金融资产的分类有助于在考试中快速回忆。
3. Liabilities | 负债
A liability is a present obligation of the business arising from past events, the settlement of which is expected to result in an outflow of resources. Like assets, liabilities are separated into current (payable within one year) and non‑current (due after one year).
负债是指企业因过去事项而承担的现时义务，该义务的履行预期会导致含有经济利益的资源流出企业。和资产一样，负债也分为流动负债（一年内偿还）和非流动负债（一年后到期）。
Common current liabilities are bank overdrafts, trade payables (creditors for purchases) and short‑term loans. Non‑current liabilities often include bank loans repayable over several years.
常见的流动负债有银行透支、应付账款（采购债权人）和短期借款。非流动负债通常包括需要数年偿还的银行长期贷款。
Think of liabilities as ‘obligations to pay back’. The distinction between current and non‑current helps you understand how quickly a business must find cash.
把负债理解为“必须偿还的义务”。区分流动与非流动负债，有助于你理解企业需要在多快的时间内筹集现金。
4. Owner’s Equity (Capital) | 所有者权益（资本）
Owner’s equity represents the residual interest in the assets of the business after deducting all its liabilities. It is often called capital. Equity can increase through additional investments by the owner or through profits, and it decreases when the owner withdraws money (drawings) or when the business suffers a loss.
所有者权益是指企业资产扣除全部负债后，由所有者享有的剩余权益，通常也称为资本。所有者追加投资或者企业盈利时权益增加；所有者提款（提存）或者企业发生亏损时权益减少。
Drawings are amounts taken out of the business by the owner for personal use. Drawings reduce equity directly and are not treated as business expenses.
提款是所有者从企业取走供个人使用的资金。提款直接减少所有者权益，不作为企业费用处理。
Remember the formula: Closing Capital = Opening Capital + Additional Investment + Profit – Drawings. This equation links equity to the profit calculation.
记住公式：期末资本 = 期初资本 + 追加投资 + 利润 – 提款。这个等式将所有者权益与利润计算联系在一起。
5. Income (Revenue) | 收入
Income, often called revenue, is the inflow of economic benefits arising from the ordinary operating activities of a business. The most straightforward example is sales revenue earned from selling goods or services.
收入，通常也称为营业收入，是指企业在日常经营活动中产生的经济利益的流入。最直接的例子就是销售商品或提供服务所获得的销售收入。
Income is recorded when it is earned, not necessarily when cash is received. This is called the accruals basis of accounting and is tested frequently at Year 8 level.
收入在赚取时确认入账，而不一定是在收到现金时确认。这称为权责发生制，是 Year 8 阶段常考的一个概念。
To recognise revenue instantly, think ‘earned = recorded’. Other types of income include rent received, commission income and interest income, each following the same rule.
要快速识别收入，记住“赚取即入账”。其他收入类型如租金收入、佣金收入和利息收入，都遵循相同的规则。
6. Expenses | 费用
An expense is a decrease in economic benefits during the accounting period, arising from outflows or depletions of assets. Expenses are the costs of running the business, such as rent, wages, electricity, insurance and advertising.
费用是指会计期间内经济利益的减少，表现为资产的流出或耗竭。费用是企业经营所发生的成本，例如租金、工资、电费、保险费和广告费等。
Under the accruals concept, an expense is recorded when it is incurred, not when it is paid. For instance, electricity used in January but paid in February is still a January expense.
根据权责发生制，费用在实际发生时入账，而不是在支付时入账。例如，1 月份使用的电费到 2 月才支付，仍应作为 1 月的费用入账。
A useful memory tool: expenses are the opposite of income. While income creates equity, expenses reduce equity. For every expense you learn, ask yourself: ‘Has the business used up something of value?’
一个实用的记忆方法：费用与收入相反。收入增加权益，费用减少权益。学习每一种费用时，问自己：“企业是否消耗了某种有价值的东西？”
7. Debits and Credits | 借方与贷方
Debit (Dr) and credit (Cr) are the two sides of every accounting entry. Debit simply means the left‑hand side of an account; credit means the right‑hand side. They do not mean ‘good’ or ‘bad’.
借记（Dr）和贷记（Cr）是每笔会计分录的两个方向。借记仅仅是指账户的左方，贷记指账户的右方。它们并不表示“好”或“坏”。
The effect on different account types follows a strict rule: debits increase assets and expenses, while credits increase liabilities, income and capital. The table below summarises the increases.
对不同账户类型的影响遵循严格规则：借记使资产和费用增加，贷记使负债、收入和资本增加。下表总结了增加的方向。
| Account Type | Debit (Dr) | Credit (Cr) |
|---|---|---|
| Assets | Increase | Decrease |
| Liabilities | Decrease | Increase |
| Capital / Equity | Decrease | Increase |
| Income | Decrease | Increase |
| Expenses | Increase | Decrease |
| Drawings | Increase | Decrease |
The popular mnemonic ‘DEAD CLIC’ helps you recall which accounts are increased by a debit: Debit Expenses, Assets, Drawings; Credit Liabilities, Income, Capital. Practise writing it down before every exercise.
流行的记忆口诀 ‘DEAD CLIC’ 能帮你记住哪些账户借记增加：Debit Expenses, Assets, Drawings（借方增加费用、资产、提款）；Credit Liabilities, Income, Capital（贷方增加负债、收入、资本）。每次做练习前先默写一遍，效果更佳。
8. The Double‑Entry System | 复式记账系统
The double‑entry system means that every business transaction affects at least two accounts, and the total amount debited must always equal the total amount credited. This keeps the accounting equation in balance.
复式记账系统意味着每一笔交易至少影响两个账户，且借记总额必须始终等于贷记总额。这样就保持了会计等式的平衡。
For example, if a business buys a computer for $2,000 cash, the Office Equipment account (an asset) is debited to increase it, and the Cash account (also an asset) is credited to decrease it. Both sides show $2,000.
例如，企业用现金 2000 美元购买一台电脑，办公设备账户（资产）借记增加，同时现金账户（也是资产）贷记减少。两方都是 2000 美元。
Thinking in pairs is the fastest way to learn double entry. Always ask yourself: ‘What did the business gain? What did it give up?’ The gain is the debit side, and the sacrifice is the credit side.
配对思考是学习复式记账最快的方法。总是问自己：“企业获得了什么？放弃了什么？”获得的部分记借方，牺牲的部分记贷方。
9. Ledger Accounts | 分类账账户
A ledger account is a record displaying all the transactions related to a particular item, such as cash, sales or rent. The most common layout is the ‘T‑account’, which has a left (debit) side and a right (credit) side.
分类账账户是记录与某一特定项目（如现金、销售或租金）相关的所有交易的账簿。最常见的格式是“T 型账户”，有左方（借方）和右方（贷方）。
Each T‑account shows the account name at the top, followed by columns for date, details and amount. When you post a transaction, you enter the same date and an opposite entry in the corresponding account.
每个 T 型账户顶部标明账户名称，下面有日期、摘要和金额栏。当你过账一笔交易时，要在对应账户中输入相同的日期和一笔相反的记录。
Visualise your ledger accounts as a set of balancing scales: every debit entry on one side must have a matching credit entry of equal value somewhere else. This mental image reinforces the double‑entry concept.
你可以把分类账账户想象成一组天平：每一笔借方记录在某个地方必定有一笔金额相同的贷方记录与之匹配。这种心理图像能强化复式记账的概念。
10. The Trial Balance | 试算平衡表
A trial balance is a list of all the ledger balances at a particular date, arranged in two columns – debit balances and credit balances. Its primary purpose is to check that total debits equal total credits in the ledger.
试算平衡表是某一特定日期所有分类账余额的列表，分为借方余额和贷方余额两栏。其主要目的是检查分类账中的借方总额是否等于贷方总额。
If the two columns do not agree, an error has occurred – perhaps a transaction was posted to the wrong side or omitted entirely. However, a balanced trial balance does not guarantee the books are completely error‑free.
如果两栏总额不等，则意味着出现了错误——可能是某笔交易记错了方向，或完全遗漏了。但试算平衡表平衡也不保证账簿完全没有错误。
When preparing a trial balance, list assets and expenses on the debit side, and liabilities, capital and income on the credit side. This simple rule ties directly back to the DEAD CLIC mnemonic.
编制试算平衡表时，把资产和费用列在借方，把负债、资本和收入列在贷方。这条简单的规则直接呼应前面学过的 DEAD CLIC 口诀。
11. Accounts Receivable and Payable | 应收账款与应付账款
Accounts receivable (trade debtors) represent amounts owed to the business by customers who have bought goods on credit. Accounts payable (trade creditors) are amounts the business owes to suppliers for goods purchased on credit.
应收账款（销售债务人）是指顾客赊购商品而欠本企业的款项。应付账款（采购债权人）是指企业因赊购商品而欠供应商的款项。
To remember the difference, focus on the word ‘receivable’: the business expects to receive cash. For payables, the business will have to pay cash. Receivables are assets; payables are liabilities.
要记住两者的区别，盯住 “receivable” 这个词：企业预期会收到现金。而应付账款 (payable) 表示企业将要付出现金。应收账款是资产，应付账款是负债。
In a T‑account, accounts receivable will usually have a debit balance (an asset), while accounts payable will carry a credit balance (a liability). Always check the normal balance side when in doubt.
在 T 型账户里，应收账款通常有借方余额（资产），而应付账款则有贷方余额（负债）。当你拿不准时，始终先查看该账户的正常余额方向。
12. Practical Memorisation Tips | 实用记忆技巧
Start by creating a set of flashcards with the English term on one side and the Chinese definition plus an example on the other. Review them daily, focusing on the terms that link to the accounting equation first.
先制作一套闪卡，一面写英文术语，另一面写中文定义加一个例子。每天复习，优先掌握与会计等式相关的术语。
Draw a large ‘DEAD CLIC’ poster and stick it above your study desk. Every time you record a transaction, glance at the poster and decide whether you need a debit or a credit.
画一张大大的 ‘DEAD CLIC’ 海报贴在书桌上方的墙上。每记录一笔交易，就看一眼海报，判断应该借记还是贷记。
Narrate transactions out loud using the ‘give and receive’ method. Say, ‘I received a computer, so I debit Office Equipment. I gave cash, so I credit Cash.’ Hearing your own voice reinforces the logic.
用“得到和付出”的方法大声说出交易。比如说：“我得到一台电脑，因此借记办公设备；我付出现金，因此贷记现金。” 听到自己的声音能加强逻辑记忆。
Finally, teach a friend or family member three new accounting terms each week in both English and Chinese. Teaching is one of the strongest memory‑fixing strategies you can use.
最后，每周用中英双语教朋友或家人三个新的会计术语。教授他人是最有效的记忆巩固策略之一。
Published by TutorHao | Accounting Revision Series | aleveler.com
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