Year 9 AQA Accounting: Essential Vocabulary Speed-Memorisation Guide | Year 9 AQA 会计：词汇术语速记指南

📚 Year 9 AQA Accounting: Essential Vocabulary Speed-Memorisation Guide | Year 9 AQA 会计：词汇术语速记指南

As you begin your journey into AQA Accounting in Year 9, mastering key vocabulary is the first crucial step. Without a solid grasp of accounting terminology, you cannot understand financial statements or apply double‑entry rules. This guide is designed to help you memorize essential terms quickly using simple explanations, memory tricks, and paired bilingual examples.

当你从 Year 9 开始学习 AQA 会计时，掌握关键词汇是至关重要的第一步。如果对会计术语没有扎实的理解，你就无法理解财务报表或应用复式记账规则。本指南旨在通过简单的解释、记忆技巧和双语配对示例，帮助你快速记住基本术语。

1. Why Memorise Accounting Terms? | 为何要记忆会计术语？

Accounting has its own language. Words like ‘debit’ and ‘credit’ have specific meanings that differ from everyday use. Memorizing these terms early will make future topics – such as ledger accounts and trial balances – far easier to grasp.

会计有自己的一套语言。“借方”和“贷方”等词汇具有特定的含义，与日常用法不同。尽早记住这些术语，将使未来的主题（如分类账户和试算表）更容易掌握。

A helpful technique is to create flashcards with the English term on one side and the Chinese translation plus a short definition on the other. Repetition and regular self‑testing are proven methods for long‑term retention.

一个有用的技巧是制作抽认卡，一面写英语术语，另一面写中文翻译和简短定义。重复和定期自测是经过验证的长期记忆方法。

Also, try to associate each term with a real‑world example from a school tuck shop or a family business to make the concept stick.

此外，尝试将每个术语与现实世界中的例子（例如学校小卖部或家庭企业）联系起来，以便牢固掌握概念。

2. Assets – What the Business Owns | 资产——企业所拥有的

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. In simple terms, assets are what the business owns and can use to generate income.

资产是企业因过去事项而控制的资源，预期未来经济利益会从中流入。简而言之，资产是企业拥有并能用来创造收入的东西。

Common examples include cash in hand, money in the bank, inventory (stock), office equipment, and vehicles. Remember the mnemonic: ‘Cars In Vans Outside’ for Cash, Inventory, Vehicles, Office equipment.

常见的例子包括库存现金、银行存款、存货（库存）、办公设备和车辆。记住助记词：“Cars In Vans Outside” 对应现金、存货、车辆、办公设备。

Assets are classified into current assets (expected to be used or turned into cash within one year) and non‑current assets (held for more than one year).

资产分为流动资产（预计在一年内使用或变现）和非流动资产（持有超过一年）。

3. Liabilities – What the Business Owes | 负债——企业所欠的

Liabilities are the opposite of assets. They represent amounts the business owes to others, such as loans, unpaid bills, and bank overdrafts. Liabilities arise from past transactions, like buying goods on credit.

负债与资产相反。它们代表企业欠他人的金额，例如贷款、未付账单和银行透支。负债源于过去的交易，比如赊购货物。

An easy way to remember: ‘L’ for Liabilities and ‘L’ for Loans. Think of liabilities as the claims of outsiders against the business’s assets.

一个简单的记忆法：“L” 代表负债，“L” 也代表贷款（Loans）。把负债想象成外部人士对企业资产的索偿权。

Liabilities are split into current liabilities (due within one year, e.g., trade payables) and non‑current liabilities (due after one year, e.g., a 5‑year bank loan).

负债分为流动负债（一年

Published by TutorHao | Year 9 Accounting Revision Series | aleveler.com

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