📚 Year 9 CCEA Accounting: Vocabulary & Terminology Quick-Reference Guide | 九年级 CCEA 会计：词汇术语速记指南
Mastering accounting starts with a solid grasp of its language. This guide breaks down the core terms and concepts you will meet in Year 9 CCEA Accounting, pairing clear English explanations with Chinese translations so that every definition sticks. Use it as a quick reference to build confidence, improve accuracy in classwork, and prepare effectively for tests.
掌握会计从扎实理解其语言开始。本指南分解了九年级CCEA会计课程中你会遇到的核心术语和概念，将清晰的英文解释与中文翻译配对，让每一个定义都牢记于心。把它当作快速参考，建立信心、提高课堂作业的准确性，并有效地准备考试。
1. The Accounting Equation | 会计等式
Everything in accounting rests on one simple equation: Assets = Liabilities + Capital. This must always balance because every asset a business owns is funded either by borrowing (liabilities) or by the owner’s investment (capital).
会计的一切都建立在一个简单的等式上：资产 = 负债 + 资本。这必须始终保持平衡，因为企业拥有的每一项资产，要么是通过借款（负债）获得资金，要么是由所有者投资（资本）提供资金。
Assets = Liabilities + Capital
资产 = 负债 + 资本
When a business earns profit, capital increases; when it makes a loss or the owner takes out drawings, capital decreases. Remembering this equation helps you check whether your entries are correct.
当企业盈利时，资本增加；当企业亏损或所有者提款时，资本减少。记住这个等式有助于你检查账目是否正确。
2. Assets | 资产
An asset is anything a business owns or controls that has monetary value and is expected to bring future economic benefit. Assets are what the business uses to operate.
资产是企业拥有或控制的、具有货币价值并预计能带来未来经济利益的任何东西。资产是企业用来经营运作的。
Assets are split into current assets (cash, inventory, trade receivables) that are expected to be turned into cash within one year, and non-current assets (land, machinery, vehicles) that are kept for longer than a year.
资产分为流动资产（现金、存货、应收账款），预计在一年内变现，以及非流动资产（土地、机器、车辆），持有时间超过一年。
In the CCEA Year 9 syllabus you will focus on simple examples like cash, stock/inventory, fixtures and fittings, and trade receivables (debtors).
在CCEA九年级课程中，你将重点关注现金、存货、固定装置与设备以及应收账款（债务人）等简单例子。
3. Liabilities | 负债
Liabilities are the obligations of a business – amounts owed to lenders, suppliers, or other third parties. They represent claims against the business’s assets.
负债是企业的义务——即欠贷方、供应商或其他第三方的金额。它们代表对企业资产的索取权。
Like assets, liabilities are either current (due within one year) such as trade payables (creditors) and bank overdrafts, or non-current (due after one year) like bank loans. Year 9 introduces mainly current liabilities.
与资产一样，负债也分为流动负债（一年内到期），如应付账款（债权人）和银行透支，及非流动负债（一年后到期），如银行贷款。九年级主要介绍流动负债。
Keeping track of liabilities is crucial: the business must always know whom it owes money to and when payments are due.
跟踪负债至关重要：企业必须始终清楚欠谁的钱以及付款期限。
4. Capital and Drawings | 资本与提款
Capital, often called owner’s equity, is the owner’s financial interest in the business. It is calculated as Assets minus Liabilities. When an owner puts money or other assets into the business, the capital account increases.
资本，通常称为所有者权益，是所有者在企业中的经济利益。它的计算方式是资产减去负债。当所有者将资金或其他资产投入企业时，资本账户就会增加。
Drawings are the opposite – money or goods taken out of the business by the owner for personal use. Drawings reduce the capital account and must be recorded separately so that the owner can see the true profit of the business.
提款则相反——所有者因个人用途从企业中取出的资金或货物。提款会减少资本账户，并且必须单独记录，以便所有者能够了解企业的真实利润。
A common exam mistake is treating drawings as a business expense. Remember: drawings are not an expense; they are a reduction of the owner’s equity.
考试中常见的错误是把提款当作企业的费用。请记住：提款不是费用，而是所有者权益的减少。
5. Revenue and Expenses | 收入与费用
Revenue (or income) is the money earned by the business from selling goods or providing services. Examples include sales revenue, commissions received, and rent received.
收入（或收益）是企业通过销售商品或提供服务赚取的金额。例子包括销售收入、收到的佣金和收到的租金。
Expenses are the costs incurred in running the business, such as wages, rent paid, electricity, advertising, and telephone charges. Expenses are deducted from revenue to calculate profit or loss.
费用是企业经营过程中产生的成本，如工资、已付租金、电费、广告费和电话费。费用从收入中扣除，以计算利润或亏损。
Understanding what counts as revenue and what counts as an expense is the foundation of preparing an income statement later on.
理解什么算作收入、什么算作费用，是日后编制利润表的基础。
6. Debits and Credits | 借方与贷方
Debit (Dr) and credit (Cr) are the two sides of every accounting entry. They do not simply mean increase or decrease; their effect depends on the type of account.
借方（Dr）和贷方（Cr）是每笔会计分录的两个方向。它们并不简单表示增加或减少；其影响取决于账户类型。
In Year 9 CCEA Accounting, you can remember the basic rule: every transaction has a debit entry in one account and a credit entry in another – this is the double-entry system. The total debits must always equal the total credits.
在九年级CCEA会计中，你可以记住基本规则：每笔交易在一个账户中记借方，在另一个账户中记贷方——这就是复式记账法。借方总额必须始终等于贷方总额。
For assets and expenses, an increase is a debit entry. For liabilities, capital, and revenue, an increase is a credit entry. Learn this early and you will avoid confusion in ledger work.
对于资产和费用，增加记借方。对于负债、资本和收入，增加记贷方。提早学会这一点，你在做分类账时就不会混淆。
7. Ledger Accounts and T-Accounts | 分类账账户与T型账户
A ledger account is a record where all transactions for a particular item (e.g., cash, sales, motor expenses) are collected. The T-account is a simplified visual layout with a left side (debit) and a right side (credit).
分类账账户是汇总某一特定项目（如现金、销售、汽车费用）所有交易的记录。T型账户是一个简化的视觉布局，左边为借方，右边为贷方。
When entering transactions, the date, details, and amount are written on the correct side. Balancing a T-account involves finding the difference between the two sides and carrying down the balance.
记录交易时，日期、明细和金额要写在正确的一侧。平衡T型账户需要找出两边的差额，并将余额结转至下期。
Year 9 students should practise opening ledger accounts, posting transactions, and balancing off accounts at the end of the period.
九年级学生应练习开设分类账账户、过账交易，并在期末对账户进行结算。
8. Trial Balance | 试算平衡表
A trial balance is a list of all the account balances in the ledger at a particular date, with debit balances in one column and credit balances in another. Its main purpose is to check the arithmetical accuracy of the double-entry records.
试算平衡表是特定日期分类账中所有账户余额的列表，借方余额列在一栏，贷方余额列在另一栏。其主要目的是检查复式记账记录的算术准确性。
If total debits equal total credits in the trial balance, the books are said to ‘balance’. However, a balanced trial balance does not guarantee that there are no errors – some mistakes, like omission or incorrect accounts, may still be hidden.
如果在试算平衡表中借方总额等于贷方总额，则账簿被视为“平衡”。然而，试算平衡表平衡并不能保证没有错误——有些错误，如遗漏或账户错误，可能仍然隐藏其中。
In CCEA Year 9, you will typically be asked to prepare a simple trial balance from a given list of ledger balances.
在CCEA九年级课程中，你通常会被要求根据给定的分类账余额列表编制一份简单的试算平衡表。
9. Profit and Loss | 利润与亏损
Profit is the positive difference between revenue and expenses over a period. Loss occurs when expenses exceed revenue. The calculation is straightforward: Total Revenue – Total Expenses = Profit (or Loss).
利润是在一段时期内收入与费用之间的正差额。当费用超过收入时，就出现亏损。计算很简单：总收入 – 总费用 = 利润（或亏损）。
In the context of the accounting equation, profit increases capital, while a loss decreases capital. This is why the income statement links directly to the statement of financial position.
在会计等式的背景下，利润增加资本，而亏损减少资本。这就是为什么利润表与财务状况表直接关联。
Year 9 students should be able to classify items as revenue or expense and compute the net profit for a small service or trading business.
九年级学生应能将项目分类为收入或费用，并为小型服务或贸易企业计算净利润。
10. Key Terminology Summary Table | 关键术语汇总表
Use this table to test yourself: cover the English or the Chinese side and see if you can recall the term and definition.
使用此表自测：遮住英文或中文一侧，看看能否回忆起术语和定义。
| English Term | 中文术语 | Simple Definition |
|---|---|---|
| Asset | 资产 | A resource owned by the business |
| Liability | 负债 | An amount owed to others |
| Capital | 资本 | Owner’s equity in the business |
| Drawings | 提款 | Cash/goods taken by owner for personal use |
| Revenue | 收入 | Income from sales or services |
| Expense | 费用 | Cost incurred to earn revenue |
| Debit (Dr) | 借方 | Left side of an account |
| Credit (Cr) | 贷方 | Right side of an account |
| Trade Receivable | 应收账款 | Customer who owes money to the business |
| Trade Payable | 应付账款 | Supplier to whom the business owes money |
| Trial Balance | 试算平衡表 | A list of ledger balances to check arithmetic |
| Profit | 利润 | Revenue minus expenses (positive result) |
| Loss | 亏损 | Expenses exceed revenue |
11. Mnemonics and Study Tips | 记忆口诀与学习技巧
Remember the debit and credit rules with the phrase ‘DEAD CLIC’. It stands for: Debit increases Expenses, Assets, Drawings – Credit increases Liabilities, Income, Capital. This popular mnemonic saves many students from mixing up sides.
用短语“DEAD CLIC”记住借贷规则。它代表：借记增加费用、资产、提款（Debit increases Expenses, Assets, Drawings）——贷记增加负债、收入、资本（Credit increases Liabilities, Income, Capital）。这个流行的记忆法让许多学生避免混淆方向。
For the accounting equation, picture a balance scale. Assets sit on one side, liabilities and capital on the other. Every transaction must keep the scale level. When you record a sale for cash, cash (asset) goes up, and capital goes up as profit – the equation stays balanced.
对于会计等式，想象一个天平。资产在一侧，负债和资本在另一侧。每笔交易必须保持天平水平。当你记录现金销售时，现金（资产）增加，资本因利润增加——等式保持平衡。
Create flashcards with the English term on one side and the Chinese + definition on the other. Practise daily for five minutes – this habit makes terminology natural before exam day arrives. In addition, always label the Debit and Credit sides on your T-accounts before you start posting entries.
制作抽认卡，一面写英文术语，另一面写中文加定义。每天练习五分钟——这个习惯能让术语在考前变得自然。另外，在开始过账前，务必先在T型账户上标出借方和贷方。
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