Year 9 CIE Accounting: Vocabulary & Terms Quick Memory Guide | Year 9 CIE 会计：词汇术语速记指南

📚 Year 9 CIE Accounting: Vocabulary & Terms Quick Memory Guide | Year 9 CIE 会计：词汇术语速记指南

Mastering accounting starts with the language of business. This guide breaks down the essential terms every Year 9 CIE Accounting student needs to know, paired with memory tricks to help you recall them quickly and accurately during lessons and exams.

精通会计从掌握商业语言开始。本指南分解了每位 Year 9 CIE 会计学生必须掌握的核心术语，并配上记忆诀窍，帮助你在课堂和考试中快速准确地回忆。

1. What is Accounting? | 什么是会计？

Accounting is the process of recording, classifying, summarising, and interpreting financial transactions to help users make informed decisions. Think of it as the financial story of a business, told through numbers.

会计是记录、分类、汇总和解释财务交易的过程，以帮助使用者做出明智的决策。可以把会计想象成用数字讲述一个企业的财务故事。

Key terms like ‘bookkeeping’ (the recording part) and ‘financial statements’ (the final summary) are the building blocks. Bookkeeping is like collecting puzzle pieces; accounting assembles them into a clear picture.

像“簿记”（记录部分）和“财务报表”（最终汇总）这样的关键术语是基础构件。簿记就像收集拼图块；会计则把它们拼成一幅清晰的图画。

---

2. The Accounting Equation | 会计等式

The accounting equation is the foundation of all double-entry bookkeeping:

会计等式是所有复式记账的基石：

Assets = Liabilities + Equity

This equation must always balance. Whatever a business owns (assets) is funded either by borrowing (liabilities) or by the owner’s investment (equity). A simple memory trick: A = L + E sounds like ‘A L E’ – imagine an ale mug staying perfectly balanced on a table.

该等式必须始终保持平衡。企业拥有的（资产）要么是通过借款（负债）融资，要么是通过所有者投资（权益）融资。简单的记忆诀窍：A = L + E 听起来像“ALE”——想象一杯麦芽酒在桌上保持完美的平衡。

Every transaction affects the equation, keeping it in equilibrium. For instance, buying equipment with cash reduces one asset and increases another, so the total assets stay the same.

每一笔交易都会影响该等式，并保持其平衡。例如，用现金购买设备会减少一项资产并增加另一项资产，因此总资产保持不变。

---

3. Assets | 资产

An asset is a resource controlled by a business that is expected to bring future economic benefits. Assets can be tangible (physical, like machinery) or intangible (non-physical, like goodwill).

资产是企业控制的、预期能带来未来经济利益的资源。资产可以是有形的（实物，如机器）或无形的（非实物，如商誉）。

Current assets are short-term resources expected to be used or turned into cash within a year, such as inventory, trade receivables, and cash at bank. Non-current assets (also called fixed assets) provide benefits for more than a year, like buildings and vehicles.

流动资产是预计在一年内使用或变现的短期资源，如存货、应收账款和银行存款。非流动资产（也称固定资产）提供超过一年的利益，如建筑物和车辆。

To remember the difference, think: ‘Current’ is like the current of a river – it flows quickly. ‘Non-current’ stays for the long haul.

为了记住区别，可以想：“Current”就像河流的水流——它流得快。“Non-current”则是长期停留。

• Examples of current assets: inventory, trade receivables, prepaid expenses, cash.
• 流动资产示例：存货、应收账款、预付费用、现金。
• Examples of non-current assets: land, buildings, equipment, patents.
• 非流动资产示例：土地、建筑、设备、专利。

---

4. Liabilities | 负债

A liability is a present obligation arising from past events, the settlement of which is expected to result in an outflow of resources. In simple terms, it is what the business owes to others.

负债是由过去事项产生的现时义务，其清偿预期会导致资源流出。简单地说，就是企业欠别人的钱。

Current liabilities are debts payable within one year, such as trade payables (money owed to suppliers) and bank overdrafts. Non-current liabilities are long-term debts, like bank loans repayable after more than a year.

流动负债是应在一年内偿还的债务，如应付账款（欠供应商的钱）和银行透支。非流动负债是长期债务，如一年以上偿还的银行贷款。

A helpful memory phrase: ‘Current means urgent.’ Current liabilities need to be settled soon, just like an urgent email.

一句有用的记忆语：“流动意味着紧急。”流动负债需要很快结清，就像一封紧急电子邮件。

• Current: trade payables, accrued expenses, short-term loans.
• 流动：应付账款、应计费用、短期贷款。
• Non-current: long-term bank loan, mortgage.
• 非流动：长期银行贷款、抵押贷款。

---

5. Equity | 权益

Equity represents the owner’s residual interest in the business after deducting all liabilities. It is what the business is worth to the owner. Also called ‘capital’ or ‘owner’s equity’.

权益代表扣除所有负债后所有者在企业中的剩余利益。它就是企业对所有者来说的价值。也称为“资本”或“所有者权益”。

Equity increases when the owner injects more capital or when the business earns a profit. It decreases when the owner makes drawings (withdrawals for personal use) or when the business incurs a loss.

当所有者注入更多资本或企业赚取利润时，权益会增加。当所有者提用（为个人用途取款）或企业发生亏损时，权益会减少。

Think of equity as a bathtub: capital and profit are water coming in; drawings and losses are water draining out.

把权益想象成一个浴缸：资本和利润是流入的水；提用和亏损是排出的水。

• Equation form: Equity = Assets − Liabilities
• 等式形式：权益 = 资产 − 负债

---

6. Income | 收入

Income is the money earned by a business from its normal activities, mainly sales of goods or services. It increases equity. Common types include sales revenue, rental income, and interest received.

收入是企业从其正常活动中赚取的钱，主要是销售商品或服务。它会增加权益。常见类型包括销售收入、租金收入和收到的利息。

Revenue is recorded when it is earned, not necessarily when cash is received – this is the accruals concept. For example, a sale made on credit is still income, even if the customer hasn’t paid yet.

收入在赚取时记录，而不一定是在收到现金时——这是权责发生制概念。例如，赊销的销售仍属于收入，即使客户还未付款。

To avoid confusion with ‘cash received’, use the memory aid: ‘Income is earned, not just paid.’

为避免与“收到的现金”混淆，使用记忆辅助：“收入是赚取的，不仅仅是支付的。”

---

7. Expenses | 费用

Expenses are the costs incurred in running the business and generating income. They reduce equity. Examples: rent, wages, electricity, and depreciation.

费用是经营企业和产生收入所发生的成本。它会减少权益。示例：租金、工资、电费和折旧。

The matching principle requires that expenses are recorded in the same period as the income they help generate, regardless of when payment is made. For instance, wages for December are recorded as a December expense even if paid in January.

配比原则要求在相同的期间记录费用和它帮助产生的收入，不论款项何时支付。例如，12 月的工资即使在 1 月支付，也应记录为 12 月的费用。

Remember: ‘Match expenses to the effort that brings in revenue.’ Think of expense as the fuel that powers income-car.

记住：“将费用与带来收入的努力相配比。”把费用想象成驱动收入汽车的燃料。

• Direct expenses relate to specific products (e.g., cost of materials).
• 直接费用与特定产品相关（如材料成本）。
• Indirect expenses are general overheads (e.g., office rent).
• 间接费用是一般性管理费用（如办公室租金）。

---

8. Debits and Credits | 借方与贷方

In double-entry accounting, every transaction affects at least two accounts: one debit and one credit. Debits (Dr) go on the left; credits (Cr) go on the right. The total debits must always equal total credits.

在复式记账中，每笔交易至少影响两个账户：一个借方和一个贷方。借方（Dr）在左边；贷方（Cr）在右边。借方总额必须始终等于贷方总额。

The rule: DEAD CLIC

规则：DEAD CLIC

• Debit increases: Expenses, Assets, Drawings.
• Debit 增加：E费用（Expenses）、A资产（Assets）、D提用（Drawings）。
• Credit increases: Liabilities, Income, Capital.
• Credit 增加：L负债（Liabilities）、I收入（Income）、C资本（Capital）。

If you struggle with this, imagine a seesaw: debit on one side, credit on the other. They must balance. Also recall the accounting equation: assets (debit side) = liabilities + equity (credit side).

如果你对此感到困难，想象一个跷跷板：一边是借方，另一边是贷方。它们必须平衡。同时也回想会计等式：资产（借方）= 负债 + 权益（贷方）。

---

9. Ledger Accounts | 分类账账户

A ledger is a book or record where all accounts of a business are kept. Each account has a T-format: left side for debits and right side for credits. Transactions are posted from the journal (book of original entry) to the ledger.

分类账是保存企业所有账户的账簿或记录。每个账户都有 T 形格式：左侧用于借方，右侧用于贷方。交易从日记账（原始记录簿）过账到分类账。

Balancing an account means finding the difference between total debits and total credits, carrying that balance down to the next period. This balance reveals how much the business owes or is owed.

结平账户意味着找出借方总额与贷方总额之间的差额，将该余额结转至下一期间。该余额揭示了企业欠款或被欠款的金额。

To practise, always use ‘Bal c/d’ (balance carried down) at the end of a period and ‘Bal b/d’ (balance brought down) at the start of the next. Think of it like moving your leftover pocket money to a new week’s diary.

练习时，总是在期间结束时使用“Bal c/d”（结转余额），在下一期间开始时使用“Bal b/d”（期初余额）。把这想象成将剩余的零花钱转到新一周的日记账中。

---

10. Trial Balance | 试算平衡表

A trial balance is a list of all account balances from the ledger, with debit and credit columns. Its purpose is to check the arithmetical accuracy of the double-entry system. If total debits equal total credits, the trial balance ‘balances’.

试算平衡表是分类账中所有账户余额的列表，包含借方和贷方栏。其目的是检查复式记账系统中的算术准确性。如果借方总额等于贷方总额，试算平衡表则“平衡”。

Even a balanced trial balance may hide errors, such as omission of a whole transaction or posting to the wrong account. It does not prove that all transactions are correct.

即使试算平衡表是平衡的，也可能隐藏错误，例如完全遗漏一笔交易或过账到错误的账户。它不能证明所有交易都是正确的。

Use the memory word ‘TRIAL’ – Testing Records In Arithmetic Ledger. It helps remind you that it’s a numerical check.

使用记忆词“TRIAL”——Testing Records In Arithmetic Ledger（测试算术分类账记录）。它有助于提醒你这是一个数字检查。

---

11. Financial Statements | 财务报表

The two main financial statements are the Income Statement (showing profit or loss over a period) and the Statement of Financial Position (showing assets, liabilities, and equity at a specific date).

两大主要财务报表是利润表（显示一段期间内的利润或损失）和财务状况表（显示特定日期的资产、负债和权益）。

The Income Statement formula: Revenue − Expenses = Profit (or Loss). It covers performance. The Statement of Financial Position is based on Assets = Liabilities + Equity and shows the business’s standing.

利润表公式：收入 − 费用 = 利润（或亏损）。它涵盖了业绩。财务状况表基于资产 = 负债 + 权益，展示了企业的状况。

To remember which is which, link ‘Income Statement’ to a movie of the year’s performance, and ‘Statement of Financial Position’ to a photo of what the business owns and owes at the year-end.

为了记住哪一个是什么，将“利润表”联系到一部记录年度业绩的电影，将“财务状况表”联系到一张展示企业在年末拥有和欠款情况的照片。

---

12. Quick Memory Tips Recap | 速记技巧回顾

Here is a summary of acronyms and visuals to lock in key terms:

以下是用以牢记关键术语的缩写和视觉化技巧总结：

Term	Memory Aid
Accounting Equation	A = L + E (Ale mug)
DEAD CLIC	Debit Expenses, Assets, Drawings / Credit Liabilities, Income, Capital
Assets	Things we own and use (like a toolbox)
Liabilities	Obligations we must settle (like an IOU note)
Equity	What’s left for the owner (the net worth)
Income	Earnings that fill the bathtub
Expenses	Costs that drain the bathtub
Trial Balance	Arithmetical check – not proof of perfection

Regular practice with these terms using flashcards and by explaining them aloud will build long-term memory. Always relate them back to the accounting equation.

通过抽认卡和大声解释这些术语的定期练习将建立长期记忆。始终将它们与会计等式联系起来。

Published by TutorHao | Accounting Revision Series | aleveler.com

更多咨询请联系16621398022（同微信）