📚 Year 9 AQA Accounting: Vocabulary & Terminology Quick-Study Guide | Year 9 AQA 会计：词汇术语速记指南
Mastering accounting starts with a solid grasp of its core vocabulary. This guide presents the essential terms you will encounter in the Year 9 AQA Accounting course, presented in clear, paired English and Chinese paragraphs to accelerate your learning. Each section builds on the previous one, ensuring you develop a systematic understanding of the subject’s language.
掌握会计始于扎实掌握其核心词汇。本指南列出了你在 Year 9 AQA 会计课程中会遇到的基本术语，以清晰对应的英文和中文段落呈现，帮助你加速学习。每一部分都建立在前一部分的基础上，确保你逐步系统地掌握这门学科的语言。
1. Basic Accounting Terms | 基本会计术语
In accounting, an asset is any resource controlled by a business that is expected to bring future economic benefits. Examples include cash, inventory, vehicles and buildings. A liability is a present obligation arising from past events, the settlement of which is expected to result in an outflow of resources. Typical liabilities are bank loans and trade payables. Equity represents the owner’s residual interest in the assets after deducting all liabilities; it is often called capital or net worth.
在会计中，资产是企业控制的、预期能带来未来经济利益的任何资源，例如现金、存货、车辆和建筑物。负债是由过去事项形成的现时义务，清偿该义务预期会导致资源流出，常见的负债有银行贷款和应付账款。权益代表所有者在扣除全部负债后对资产的剩余利益，常被称为资本或净值。
Income is the increase in economic benefits during the accounting period, in the form of inflows or enhancements of assets, or decreases of liabilities, that result in increases in equity, other than contributions from equity participants. Expenses are decreases in economic benefits during the period, in the form of outflows or depletions of assets, or incurrences of liabilities, that result in decreases in equity, other than distributions to equity participants.
收入是会计期间内经济利益的增加，其形式为资产的流入或增值，或负债的减少，从而导致权益增加，但不包括权益参与者投入的部分。费用是会计期间内经济利益的减少，其形式为资产的流出或耗减，或负债的发生，从而导致权益减少，但不包括对权益参与者的分配。
2. The Double-Entry System | 复式记账系统
Every business transaction affects at least two accounts. The double-entry system records each transaction with a debit entry in one account and a credit entry in another. Debits are recorded on the left side of a T-account, and credits on the right. This method ensures that the accounting equation always remains balanced. The rules for debits and credits depend on the type of account: assets increase with debits and decrease with credits, while liabilities and equity increase with credits and decrease with debits.
每一笔企业交易至少影响两个账户。复式记账系统通过在一个账户记录借方，在另一个账户记录贷方来反映交易。借方记在T型账户的左边，贷方记在右边。这种方法确保会计等式始终成立。借方和贷方的规则取决于账户类型：资产借增贷减，而负债和权益贷增借减。
For example, when a business buys equipment for cash, the Equipment account (an asset) is debited, increasing it, and the Cash account (also an asset) is credited, decreasing it. The total debits always equal total credits in every transaction, making the system self-balancing and a powerful tool for detecting errors.
例如，企业用现金购买设备时，设备账户（资产）记借方增加，现金账户（也是资产）记贷方减少。每一笔交易中借方总额始终等于贷方总额，这使得系统能够自我平衡，成为发现错误的强大工具。
3. The Accounting Equation | 会计等式
The fundamental relationship in accounting is expressed by the equation:
Assets = Liabilities + Equity
This equation shows that everything the business owns (assets) is financed either by borrowing (liabilities) or by the owner’s funds (equity). It is the foundation of the balance sheet and must remain in balance after every transaction. If a business borrows £5,000 from a bank, assets (cash) increase by £5,000 and liabilities (bank loan) increase by the same amount, keeping the equation intact.
会计的基本关系由以下等式表示：资产 = 负债 + 权益。该等式表明，企业拥有的所有资源（资产）要么是通过借款（负债）融资，要么是由所有者资金（权益）提供。它是资产负债表的基石，每笔交易后都必须保持平衡。如果企业从银行借入 5,000 英镑，资产（现金）增加 5,000 英镑，同时负债（银行借款）增加相同数额，等式保持不变。
Expenses and income can also be linked to the equation: income increases equity, while expenses decrease equity. Therefore, a business earning revenue effectively grows the right side of the equation unless matched by a liability. Understanding this interplay is crucial for interpreting financial statements.
费用和收入也可以与等式联系起来：收入增加权益，而费用减少权益。因此，企业赚取收入实际上会使等式右侧增加，除非同时产生负债。理解这种相互作用对于解读财务报表至关重要。
4. Income and Expenses | 收入与费用
Revenue (or sales) is the gross inflow of economic benefits arising from the ordinary operating activities of a business, such as the sale of goods. Cost of goods sold (COGS) is the direct cost of the inventory sold during the period. Subtracting COGS from revenue gives gross profit. Other operating expenses, such as rent, wages and utilities, are then deducted to arrive at net profit.
营业收入（或销售额）是企业日常经营活动产生的经济利益总流入，例如销售商品。销售成本是当期销售存货的直接成本。营业收入减去销售成本得到毛利。再扣除租金、工资和水电费等营业费用，就得到净利润。
It is important to distinguish between revenue expenditure (day-to-day expenses that are consumed within one accounting period) and capital expenditure (spending on non-current assets that will bring benefits over several years). Treating capital expenditure as revenue expenditure, or vice versa, will misstate profit and asset values.
区分收益性支出（在一个会计期间内消耗的日常费用）和资本性支出（用于购买非流动资产、将在几年内带来收益的支出）非常重要。将资本性支出当作收益性支出处理，或者反之，都会错报利润和资产价值。
5. The Trial Balance | 试算平衡表
A trial balance is a list of all the accounts and their balances at a particular date, divided into debit and credit columns. It is prepared to check the arithmetical accuracy of the double-entry records. If total debits equal total credits, the books are said to be ‘in balance’. However, a balanced trial balance does not guarantee that there are no errors; some mistakes, like omission of a transaction or posting to the wrong account, do not affect the balance.
试算平衡表是在特定日期列示所有账户及其余额的表格，分为借方栏和贷方栏。编制试算表的目的是检查复式记帐记录的算术准确性。如果借方总额等于贷方总额，账簿就被认为是“平衡的”。但试算平衡表平衡并不保证没有差错；某些错误，例如漏记交易或记入错误账户，并不会影响平衡。
Common errors that still allow the trial balance to balance include errors of commission (entering the correct amount in the wrong person’s account), errors of principle (treating an expense as an asset, e.g. repairs as an addition to machinery), and compensating errors. When the trial balance does not balance, a suspense account may be opened temporarily to make the totals equal while the error is investigated.
试算表平衡时仍可能存在的常见错误包括：账户记错（将正确金额记入错误的个人账户）、原则性错误（将费用作为资产处理，例如将修理费记作设备增值）以及抵销性错误。当试算表不平衡时，可以暂时开设一个暂记账户，使两栏总额相等，同时进一步调查差错。
6. The Income Statement | 损益表
The income statement (or profit and loss account) shows the financial performance of a business over a period. It starts with revenue, subtracts cost of goods sold to show gross profit, then deducts operating expenses to arrive at operating profit. Finally, any finance costs or other items are adjusted to give profit for the year (net profit). This statement is vital for assessing profitability.
损益表（或利润表）反映企业在一个期间内的财务业绩。它以营业收入为起点，减销售成本得出毛利，再扣除营业费用得到营业利润。最后调整财务费用或其他项目，得出本年利润（净利润）。这张报表对于评估盈利能力至关重要。
A typical layout for an income statement might be summarised as:
Revenue – Cost of Sales = Gross Profit
Gross Profit – Operating Expenses = Operating Profit
In Year 9, you will often prepare a simple income statement for a sole trader, carefully classifying expenses into categories like rent, insurance, and advertising.
典型的损益表结构可以概括为：营业收入 – 销售成本 = 毛利；毛利 – 营业费用 = 营业利润。在 Year 9 阶段，你常常需要为个体经营者编制简单的损益表，并仔细将费用分类为租金、保险费、广告费等。
7. The Balance Sheet | 资产负债表
A balance sheet (or statement of financial position) presents the assets, liabilities and equity of a business at a specific date. It follows the accounting equation. Assets are typically split into non-current assets (held for more than one year, e.g. land, machinery) and current assets (expected to be converted into cash within one year, e.g. inventory, trade receivables, cash). Liabilities are similarly divided into non-current liabilities (repayable after more than one year) and current liabilities (repayable within one year).
资产负债表（或财务状况表）列示企业在特定日期的资产、负债和权益。它遵循会计等式。资产通常分为非流动资产（持有超过一年，如土地、机器设备）和流动资产（预计在一年内变现，如存货、应收账款、现金）。负债同样分为非流动负债（偿还期超过一年）和流动负债（一年内偿还）。
Equity section shows the owner’s capital plus retained profits. The balance sheet must always satisfy the equation. A common Year 9 task is to construct a balance sheet from a trial balance and income statement, ensuring all items are correctly classified as current or non-current.
权益部分列示所有者资本加上留存利润。资产负债表必须始终满足等式。Year 9 常见的任务是依据试算表和损益表编制资产负债表，确保所有项目正确划分为流动或非流动。
8. Key Ratios and Terms | 关键比率与术语
Ratios help interpret financial statements. The gross profit margin is calculated as (Gross Profit ÷ Revenue) × 100%. It measures how efficiently a business turns sales into gross profit. The net profit margin is (Net Profit ÷ Revenue) × 100%, showing overall profitability after all expenses. Liquidity refers to a business’s ability to meet its short-term obligations; the current ratio (Current Assets ÷ Current Liabilities) is a basic measure of liquidity.
比率有助于解读财务报表。毛利率的计算公式为（毛利 ÷ 营业收入）× 100%，它衡量企业将销售额转化为毛利的效率。净利率为（净利润 ÷ 营业收入）× 100%，显示扣除所有费用后的整体盈利能力。流动性指企业偿还短期债务的能力；流动比率（流动资产 ÷ 流动负债）是衡量流动性的基本指标。
Another important term is working capital, which is current assets minus current liabilities. Positive working capital suggests the business can cover its short-term debts. Return on capital employed (ROCE) is often introduced later, but the concept of measuring returns on investment is useful to grasp early.
另一个重要术语是营运资本，即流动资产减去流动负债。正向营运资本表明企业能够偿还短期债务。资本回报率（ROCE）通常稍后介绍，但衡量投资回报的概念尽早掌握非常有益。
9. Source Documents | 原始凭证
Every accounting entry should be supported by a source document. A purchase order is issued by the buyer to request goods, while a sales invoice is sent by the seller to demand payment. A receipt confirms that payment has been made. Other documents include credit notes (for returned goods or overcharges) and bank statements. These documents are the foundation of the bookkeeping system and provide an audit trail.
每一笔会计记录都应有原始凭证作为依据。采购订单由买方发出，用于请求商品；销售发票由卖方发出，要求付款。收据则确认款项已支付。其他凭证包括贷项通知单（用于退货或多收款）和银行对账单。这些凭证是簿记系统的基础，并构成审计轨迹。
When recording transactions, the bookkeeper uses these documents to enter information into books of prime entry (or journals). Understanding the flow from source document to journal, then to ledger, and finally to trial balance and financial statements is a crucial part of Year 9 learning.
簿记员在记录交易时，利用这些凭证将信息录入原始分录簿（或日记账）。理解从原始凭证到日记账，再到分类账，最后到试算平衡表和财务报表的流程，是 Year 9 学习的重要内容。
10. The Ledger and Journals | 分类账与日记账
The general ledger contains all the separate T-accounts for assets, liabilities, equity, income, and expenses. Each T-account records the debits and credits for a specific item. Journals are books of original entry where transactions are first recorded before being posted to the ledger. Common journals include the sales journal, purchases journal, returns inwards journal, returns outwards journal, and the cash book.
总分类账包含所有资产、负债、权益、收入和费用的独立T型账户。每个T型账户记录特定项目的借方和贷方。日记账是针对特殊类型交易的原始分录簿。常见的日记账包括销售日记账、采购日记账、销售退回日记账、采购退出日记账以及现金账簿。
Using separate journals reduces clutter in the general ledger and allows summarised postings. For instance, multiple sales on credit during a day may be entered into the sales journal, and only the total is posted to the Sales account and to individual customers’ accounts in the sales ledger (a subsidiary ledger for trade receivables).
使用单独的日记账可以减少总分类账的杂乱，并允许汇总过账。例如，一天内多笔赊销可以记入销售日记账，只将总额过账到销售账户和各个客户的明细账（销售分类账，即应收账款明细账）。
11. Accruals and Prepayments | 应计与预付
Under the accruals basis of accounting, income is recorded when it is earned, not when cash is received, and expenses are recorded when they are incurred, not when they are paid. An accrued expense is an expense that has been incurred but not yet paid by the end of the accounting period, such as unpaid electricity. It is shown as a current liability. A prepaid expense is a payment made in advance for a future period, like insurance paid for the next year. It is a current asset.
按照权责发生制，收入在赚取时记录，而非收到现金时；费用在发生时记录，而非支付时。应计费用是指会计期末已发生但尚未支付的费用，例如未付的电费，列为流动负债。预付费用是指为未来期间预先支付的款项，例如预付下一年保险费，列为流动资产。
Adjusting for accruals and prepayments ensures that the income statement and balance sheet reflect the true financial performance and position. Without these adjustments, profit could be overstated or understated. Year 9 students often practise adjusting a trial balance for these items.
对应计和预付项目进行调整，可以确保损益表和资产负债表反映真实的财务业绩和状况。若不进行这些调整，利润可能会被高估或低估。Year 9 学生经常练习针对这些项目调整试算平衡表。
12. Depreciation | 折旧
Depreciation is the systematic allocation of the cost of a non-current asset over its useful life. It is not a valuation process but a way to match the expense of using the asset with the revenue it helps generate. Two common methods are straight-line depreciation and reducing balance depreciation. The straight-line method charges an equal amount each year: (Cost – Residual value) ÷ Useful life. The reducing balance method applies a constant percentage to the asset’s reduced carrying amount each year.
折旧是将非流动资产成本在其使用寿命内系统分摊的过程。它不是估值过程，而是一种将使用资产的费用与它帮助产生的收入相配比的方法。两种常见方法是直线法和余额递减法。直线法每年计提等额折旧：（成本 – 残值）÷ 使用年限。余额递减法每年按固定百分比对资产的递减账面价值计提折旧。
In Year 9, you will learn to calculate depreciation using the straight-line method and record the double entry: debit Depreciation Expense, credit Accumulated Depreciation. The accumulated depreciation account is a contra-asset account that reduces the net book value of the asset shown on the balance sheet.
在 Year 9，你将学习使用直线法计算折旧，并记录借贷分录：借记折旧费用，贷记累计折旧。累计折旧账户是一个资产备抵账户，它减少资产负债表上显示的资产账面净值。
Published by TutorHao | Accounting Revision Series | aleveler.com
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