Year 9 AQA Accounting: Speaking & Listening Exam Preparation | Year 9 AQA 会计：口语与听力备考专项

📚 Year 9 AQA Accounting: Speaking & Listening Exam Preparation | Year 9 AQA 会计：口语与听力备考专项

Preparing for the speaking and listening components of Year 9 AQA Accounting may seem unusual for a numbers-based subject, but communication skills are essential for conveying financial ideas clearly. This guide covers key strategies to excel in oral presentations, discussions, and listening exercises that test your ability to interpret accounting information aurally.

为 Year 9 AQA 会计的口语和听力考试做准备，对于一门以数字为主的学科来说或许有些特别，但清晰传达财务理念的沟通技能至关重要。本指南涵盖核心策略，帮助你在口头展示、讨论和听力练习中脱颖而出，这些练习旨在评估你通过听觉理解会计信息的能力。

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1. Understanding the Speaking & Listening Format | 了解口语与听力考试形式

The Year 9 AQA Accounting speaking test usually involves a 2–3 minute presentation on a simple accounting topic, such as ‘Why businesses keep records’ or ‘The accounting equation’. After your talk, the teacher will ask follow-up questions. The listening section includes a recorded business conversation or financial announcement, followed by short-answer questions.

Year 9 AQA 会计口语考试通常要求你就一个简单会计话题进行 2–3 分钟的展示，比如“企业为何需要记账”或“会计等式”。展示后，老师会进行追问。听力部分包括一段录制的商业对话或财务公告，随后需完成简答题。

You will be assessed on clarity, accuracy of accounting terms, fluency, and how well you understand the spoken material. Marks are often split between content and communication.

评分标准包括表达清晰度、会计术语准确性、流利度以及对听力材料的理解程度。分值通常分布在内容与沟通技巧之间。

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2. Essential Accounting Vocabulary for Oral Exams | 口语考试必备会计词汇

Before speaking, you must be able to pronounce core terms correctly. Mispronouncing ‘liabilities’ or ‘equity’ can confuse the examiner and lower your communication score. Practise these words aloud daily.

在开口前，你必须能正确读准核心词汇。把“liabilities”或“equity”念错会让考官困惑，从而降低沟通分。每天大声练习这些词汇。

English Term	Pronunciation Guide	中文
Assets	/ˈæsets/	资产
Liabilities	/laɪəˈbɪlətiːz/	负债
Owner’s Equity	/ˈəʊnəz ˈekwəti/	所有者权益
Revenue	/ˈrevənjuː/	收入
Expenses	/ɪkˈspensɪz/	费用
Profit	/ˈprɒfɪt/	利润
Transaction	/trænˈzækʃən/	交易

Use flashcards with the term on one side and the phonetic spelling plus definition on the other. Record yourself saying each word and compare with online pronunciation tools.

制作抽认卡，一面写术语，另一面写音标和定义。录下自己的发音，与在线发音工具进行对比。

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3. Mastering the Accounting Equation Aloud | 口头掌握会计等式

The accounting equation is the foundation of all accounting:

Assets = Liabilities + Owner’s Equity

You must be able to state it clearly and explain what each component means. Practise saying: ‘Assets are what the business owns, liabilities are what it owes, and owner’s equity is the owner’s claim on the assets after deducting liabilities.’

你必须能够清晰地说出该等式并解释每个部分。练习说：“资产是企业拥有的资源，负债是企业欠下的债务，所有者权益是扣除负债后所有者对资产的求偿权。”

In the oral exam, you might be asked to give an example. Be ready to say: ‘If a business buys a computer for 500 pounds using cash, both assets and equity remain unchanged but one asset will be exchanged for another.’ Or you could use a loan example.

在口语考试中，你可能会被要求举例。准备好说：“如果企业用现金购买一台 500 英镑的电脑，资产和权益总额不变，只是一种资产转换为另一种。”你也可以使用贷款的例子。

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4. Presenting Financial Statements Verbally | 口头呈现财务报表

You may be asked to describe a simple income statement or balance sheet. Learn to guide your listener through the figures without reading from a script. Use signposting language like ‘Firstly, the revenue section shows…’, ‘Moving on to expenses…’, and ‘Finally, net profit is calculated as…’.

你或许会被要求口头描述一份简单的利润表或资产负债表。学会在不念稿的情况下引领听众梳理数据。使用标识性语言，如“首先，收入部分表明……”、“接下来看费用……”以及“最终，净利润的计算方式是……”。

For a balance sheet, structure your talk around the accounting equation. Start with total assets, then list liabilities, and conclude with owner’s equity. Always summarise the key numbers at the end.

对于资产负债表，围绕会计等式组织你的讲述。先说总资产，再列负债，最后是所有者权益。最后一定要总结关键数字。

Practise with a sample: ‘Our total assets amount to 10,000 pounds, consisting of cash, inventory, and equipment. Total liabilities are 4,000 pounds, leaving an owner’s equity of 6,000 pounds.’

用一个样例练习：“我们的总资产为 10,000 英镑，包括现金、存货和设备。总负债为 4,000 英镑，因此所有者权益为 6,000 英镑。”

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5. Explaining Profit and Loss Clearly | 清晰解释利润与亏损

Net profit is a key figure. Learn to say: ‘Net profit is calculated by subtracting total expenses from total revenue. If revenue exceeds expenses, the business makes a profit; if expenses are greater, it makes a loss.’

净利润是一个关键数字。学会说：“净利润由总收入减去总费用得出。如果收入大于费用，企业就盈利；如果费用更大，则亏损。”

Use simple cause-and-effect reasoning. For example: ‘The profit increased because we sold more units while keeping costs steady.’ This shows analytical thinking and boosts your communication mark.

使用简单的因果推理。例如：“利润之所以增加，是因为我们售出了更多商品而成本保持不变。”这能展示分析性思维，并提升沟通得分。

When listening to a business scenario, you might hear phrases like ‘revenue rose by 10%’ or ‘expenses were cut’. Jot down key words to answer comprehension questions accurately.

在听商业场景时，你可能会听到“收入增长了 10%”或“费用有所削减”等表述。速记关键词，以便准确地回答理解题。

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6. Listening for Numbers and Financial Details | 听取数字与财务细节

The listening test often includes amounts, dates, and percentages. Practise listening to short financial news clips or teacher-made recordings. Focus on catching figures like ‘£2,500′, ’15 March’, or ‘5% interest’.

听力考试常包含金额、日期和百分比。练习听简短的财经新闻片段或教师录制的音频。集中精力捕捉如“2,500 英镑”、“3 月 15 日”或“5% 利息”等数字。

Write numbers in digits as you hear them, and later convert them into full words if needed. For instance, if you hear ‘four thousand three hundred and twenty pounds’, quickly note ‘£4,320’.

听到数字时用阿拉伯数字记下，之后再根据需要转为完整的文字。例如，听到“四千三百二十英镑”，快速记下“£4,320”。

Avoid confusing similar-sounding numbers like fifteen and fifty. Pause and repeat the audio mentally to confirm.

避免混淆发音相近的数字，比如十五和五十。在脑中暂停并复述，以作确认。

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7. Handling Follow-up Questions on Business Transactions | 应对关于商业交易的追问

After your presentation, the examiner will ask questions such as ‘How would a loan affect the accounting equation?’ or ‘Can you give another example of an expense?’. Respond in full sentences, not just one-word answers.

展示结束后，考官会提问，比如“贷款会如何影响会计等式？”或“你能再举一个费用的例子吗？”。用完整的句子回答，而非只蹦出一个词。

Prepare by practising with a partner. For instance, if asked ‘What happens if a customer pays in cash?’, answer: ‘When a customer pays in cash, the business’s cash asset increases, and revenue increases, which eventually raises owner’s equity.’

找一个搭档练习准备。例如，如果被问到“顾客用现金付款会怎样？”，回答：“顾客用现金付款时，企业的现金资产增加，收入增加，最终使得所有者权益上升。”

If you don’t understand a question, use phrases like ‘Could you please rephrase that?’ or ‘Do you mean how the transaction is recorded?’. This demonstrates good communication skills.

如果没听懂问题，使用这样的表达：“您能换个说法吗？”或“您是指这笔交易如何记录吗？”。这能体现良好的沟通能力。

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8. Building Fluency with Useful Phrases | 用实用句型提升流利度

To avoid long pauses, memorise a bank of linking phrases. These help you sound more natural while thinking of your next point.

为避免长时间停顿，记住一组连接短语库。这些短语能让你在思考下一点时听上去更自然。

• ‘In terms of liabilities…’ → 用于转向负债话题
• ‘This means that…’ → 用于解释后果
• ‘Let me illustrate with an example…’ → 用于举例说明
• ‘As you can see from the figures…’ → 用于引用数据
• ‘To sum up…’ → 用于总结

Practise incorporating these into your mock talks. They also serve as cues for the examiner that you are following a logical structure.

练习将这些短语融入模拟演讲。它们也能向考官提示你正在遵循一套逻辑结构。

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9. Practice Dialogue: At the Bank | 情景对话练习：在银行

To sharpen both speaking and listening skills, role-play a common business interaction. In this scenario, you are a business owner discussing a loan with a bank manager.

为了同时锻炼口语和听力，你可以模拟一个常见的商业互动场景。在这个情景中，你是一家企业的所有者，正与银行经理讨论贷款。

Bank manager: ‘Can you tell me about your business’s current financial position?’
You: ‘Certainly. Our total assets stand at 20,000 pounds, with liabilities of 8,000 pounds, so the equity is 12,000 pounds. We have been profitable for the last two quarters.’

银行经理：“能跟我说说贵公司当前的财务状况吗？”
你：“当然可以。我们的总资产为 20,000 英镑，负债 8,000 英镑，因此权益为 12,000 英镑。过去两个季度我们一直保持盈利。”

Listen carefully to the next question: ‘How would you use the loan?’. Respond with specific accounting terms: ‘We plan to invest in inventory and new equipment, which will increase our assets and, hopefully, generate more revenue.’

仔细听下一个问题：“您打算如何使用这笔贷款？”。用具体的会计术语回答：“我们计划将资金投入存货和新设备，这将增加我们的资产，并有望创造更多收入。”

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10. Self-Evaluation and Feedback Techniques | 自我评估与反馈技巧

Record your practice presentations on a phone and listen back. Check for clear pronunciation, logical flow, and whether you used accounting terms accurately. Note any ‘um’, ‘er’ filler words and work to replace them with brief pauses.

用手机录下你的练习展示并回听。检查发音是否清晰、逻辑是否顺畅，以及会计术语使用是否准确。记下“嗯”、“呃”这类填充词，并试着用短暂停顿取代它们。

Create a self-assessment checklist:

制作一份自我评估清单：

• Did I state the accounting equation correctly? 我是否正确陈述了会计等式？
• Did I explain profit using the formula Revenue − Expenses? 我是否用“收入 − 费用”的公式解释了利润？
• Did I answer the follow-up question with a full sentence? 我是否用完整句子回答了追问？
• Did I catch all the key numbers in the listening task? 我是否抓住了听力任务中的所有关键数字？

Ask a friend or teacher to give feedback using the same checklist. Focus on one improvement point each session.

请朋友或老师用同一份清单给予反馈。每次练习集中改进一个要点。

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11. Common Pitfalls and How to Avoid Them | 常见误区及避免方法

One common mistake is confusing ‘credit’ and ‘debit’ when speaking. In oral exams, stick to simple explanations: ‘A debit increases assets or decreases liabilities, while a credit does the opposite.’ Avoid over-complicating.

一个常见错误是在口语中混淆“借”和“贷”。在口语考试中，保持简单的解释：“借方增加资产或减少负债，贷方则相反。”不要过度复杂化。

Another pitfall is speaking too fast due to nerves. Practise breathing techniques: inhale before starting a sentence and pause after making a key point. Clarity is more important than speed.

另一个误区是因紧张而语速过快。练习呼吸技巧：在开始一个句子前吸气，在讲完重点后稍作停顿。清晰比速度更重要。

In the listening section, avoid writing full sentences while the audio plays. Only note down numbers and keywords; you can construct the answers during the pause.

在听力部分，避免在音频播放时写下完整句子。仅记录数字和关键词；你可以在停顿期间构思答案。

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12. Final Revision Plan and Confidence Boosters | 最终复习计划与信心提升

In the last week before the test, allocate 20 minutes daily to speaking practice and 15 minutes to listening drills. Alternate between presenting a topic and answering a peer’s questions.

在考前的最后一周，每天安排 20 分钟口语练习和 15 分钟听力训练。交替进行主题展示和回答同伴提问。

Prepare a one-minute warm-up script that you can recite in your head before the exam: ‘I am confident. I know the accounting equation: Assets = Liabilities + Owner’s Equity. I can explain profit clearly.’ This primes your brain for the task.

准备一份一分钟的热身稿，考前可以在脑中默念：“我很自信。我了解会计等式：资产 = 负债 + 所有者权益。我能清晰地解释利润。”这能让大脑做好准备。

Finally, remember that your examiner wants you to succeed. If you stumble, take a breath and continue. Every small improvement in pronunciation and listening accuracy contributes to a stronger overall performance.

最后，请记住考官希望你成功。如果卡壳了，深吸一口气，然后继续。你在发音和听力准确性上的每一点小进步，都会使整体表现更加出色。

Published by TutorHao | Accounting Revision Series | aleveler.com

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