Year 9 Edexcel Accounting: Quick Vocabulary Memorisation Guide | Year 9 Edexcel 会计：词汇术语速记指南

📚 Year 9 Edexcel Accounting: Quick Vocabulary Memorisation Guide | Year 9 Edexcel 会计：词汇术语速记指南

Mastering accounting starts with a rock-solid grasp of its vocabulary. In Year 9, you encounter the fundamental building blocks of financial literacy – terms like assets, liabilities, capital, debit and credit. This guide turns those key words into memorable concepts, linking each term to simple explanations, real-life analogies and clever memory hooks so you can recall them fast, whether in class discussion or an end-of-topic test.

掌握会计始于对词汇的扎实掌握。在 Year 9 阶段，你会遇到构成财务素养基石的基本术语——资产、负债、资本、借方、贷方等。本指南将这些关键词转化为易记的概念，为每个术语配上简明解释、生活类比和巧妙的记忆钩子，让你无论课堂讨论还是章节测试都能快速回想起来。

1. Core Accounting Terms: The Language of Business | 核心会计术语：商业的语言

Accounting is often called ‘the language of business’. Just as you learn grammar to speak a new language, you need to know the exact meaning of words like ‘transaction’, ‘account’, ‘entry’ and ‘balance’ to read financial information. A transaction is any event that changes the financial position of a business – buying stock, paying a supplier, receiving cash from a customer. An account is a separate record for each type of asset, liability, income or expense. An entry is the recording of a transaction in an account, and a balance is the difference between the two sides of an account at any given moment.

会计常被称为’商业的语言’。就像学习新语言要先学语法，你需要准确理解’交易’、’账户’、’分录’、’余额’等词才能读懂财务信息。交易是指任何改变企业财务状况的事件——采购存货、支付供应商、从客户收款。账户是为每一类资产、负债、收入或费用单独设立的记录。分录是将交易记入账户的过程，余额则是某一时刻账户两方的差额。

2. Assets: What the Business Owns | 资产：企业拥有什么

An asset is a resource controlled by a business as a result of past events, from which future economic benefits are expected to flow to the business. In simple words: things the business owns that have value. Assets can be non-current (held for more than one year) like buildings, machinery and vehicles, or current (expected to be turned into cash within a year) like inventory, trade receivables (debtors) and cash at bank. Memory tip: think of your own assets – your phone, your savings account, your of books. They all hold future value for you.

资产是企业因过去事项而控制的资源，预期能带来未来经济利益流入。简单说：企业拥有的、有价值的东西。资产可分为非流动资产（使用超过一年）如房产、机器和车辆，以及流动资产（预计一年内变现）如存货、应收账款（债务人）和银行存款。记忆窍门：想想你自己的资产——手机、储蓄账户、书籍。它们对你而言都拥有未来的价值。

Non-current Assets	Current Assets
Land and Buildings	Inventory (stock)
Machinery	Trade Receivables (debtors)
Motor Vehicles	Cash and Bank

非流动资产（如土地建筑物、机器、机动车）与流动资产（如存货、应收账款、银行存款）的典型例子。记住：流动资产在一年内’流动’变现。

3. Liabilities: What the Business Owes | 负债：企业欠什么

Liabilities are the opposite of assets; they represent obligations arising from past transactions, the settlement of which is expected to result in an outflow of resources. In everyday language: debts the business must pay. Liabilities are also split into non-current (due after more than one year, like a bank loan) and current (due within one year, like trade payables (creditors) or a short-term overdraft). Memory aid: ‘liable’ means responsible – you are liable to pay it back.

负债是资产的对立面；它代表因过去交易产生的义务，其清偿预计会导致资源流出。用日常话说：企业必须偿还的债务。负债也分为非流动（一年后到期，如银行贷款）和流动（一年内到期，如应付账款（债权人）或短期透支）。记忆帮手：’liable’ 意为有责任的——你有责任偿还它。

Think of your mobile phone contract: the future monthly payments you owe are your personal liability. A business records its promise to pay suppliers under ‘trade payables’.

想想你的手机合约：你欠的未来月费就是你的个人负债。企业把对供应商的付款承诺记录在’应付账款’下。

4. Capital: The Owner’s Stake | 资本：所有者的权益

Capital is the money or resources put into the business by its owner, plus any profits retained in the business. It represents the owner’s financial interest in the enterprise. The accounting equation ties everything together: Assets = Liabilities + Capital. This equation must always balance, which helps you check whether you have recorded transactions correctly. In a sole trader business, capital increases when the owner invests more or the business makes a profit, and decreases when the owner withdraws cash or goods (drawings).

资本是所有者投入企业的资金或资源，加上留存在企业内的利润。它代表所有者对企业的财务权益。会计等式把一切串连起来：资产 = 负债 + 资本。该等式必须始终保持平衡，这能帮你检查分录是否正确。在个体经营企业中，当所有者追加投资或企业盈利时资本增加，当所有者提取现金或商品（提款）时资本减少。

Visualise the accounting equation as a seesaw – assets sit on one side, liabilities and capital on the other. If you record a transaction on only one side, the seesaw tips; you must always have a double effect to keep it level.

把会计等式想象成一个跷跷板——资产在一端，负债和资本在另一端。如果只记录交易的一方，跷跷板就会倾斜；必须始终保持双重影响才能使其水平。

5. Income and Revenue: Money Flowing In | 收入与收益：资金流入

Income (often called revenue) is the inflow of economic benefits from the ordinary activities of a business – typically from selling goods or providing services. In a small café, income comes from selling coffee and cakes. Revenue increases capital and is recorded on the credit side of an income account. Distinguish between revenue and other income – revenue is from main operations, while ‘other income’ might include rent received or interest from bank savings. For Year 9, focus on ‘sales’ as the main revenue type.

收入（常称为收益）是来自企业日常活动的经济利益流入——通常来自销售商品或提供服务。在一家小咖啡馆，收入来自出售咖啡和蛋糕。收益使资本增加，并记录在收入账户的贷方。注意区分主营业务收入和其他收入——主营业务收入来自主要经营，而’其他收入’可能包括收到的租金或银行存款利息。Year 9 阶段，重点关注’销售收入’作为主要收入类型。

Memory hook: ‘revenue’ sounds like ‘avenue’ – think of an avenue bringing money into your business. Every time you ring up a sale, cash rushes in down that avenue.

记忆挂钩：’revenue’ 发音像 ‘avenue’（大道）——想象一条大道把资金带入你的企业。每当你完成一单销售，现金就沿着这条大道涌进来。

6. Expenses: The Cost of Running a Business | 费用：经营业务的成本

Expenses are the costs a business incurs to earn revenue. They reduce capital and are recorded on the debit side of an expense account. Common expenses include rent, wages, electricity, advertising and stationery. An easy way to remember: an expense is anything the business ‘spends’ to keep the lights on and the doors open. Even a small cost like postage stamps is an expense if it helps run the business.

费用是企业为赚取收入而发生的成本。费用使资本减少，并记在费用账户的借方。常见费用包括租金、工资、电费、广告费和文具。简单记忆：费用就是企业为了让灯亮着、门开着而’花费’的任何东西。即使像邮票那样的小额支出，只要有助于经营，就是费用。

Group expenses into categories like ‘operating expenses’ (selling and administrative) and ‘financial expenses’ (interest on loans). For your revision, keep a mini-flashcard with the top 8 expenses you’ve seen in exercises and classify each one.

将费用分类为’经营费用’（销售和管理）和’财务费用’（贷款利息）。复习时，准备一张迷你闪卡，列出练习中常见的8项费用并逐一分类。

7. Debits and Credits: The Two Sides of Every Entry | 借方与贷方：每笔分录的两面

Debits and credits are the foundation of double-entry bookkeeping. Do not think of them as ‘increase’ or ‘decrease’ until you consider the type of account. The universal rule: for every transaction, total debits must equal total credits. In asset and expense accounts, a debit increases the balance and a credit decreases it. In liability, capital and income accounts, the opposite applies: a credit increases the balance and a debit decreases it. This can feel backwards at first, but remember it with ‘DEAD CLIC’ (Debit Expenses, Assets, Drawings; Credit Liabilities, Income, Capital) – a classic GCSE memory aid.

借方和贷方是复式记账的基石。在考虑账户类型之前，不要把它们想成’增加’或’减少’。通用规则是：每笔交易中，借方总额必须等于贷方总额。在资产和费用账户中，借方记增加，贷方记减少。在负债、资本和收入账户中则相反：贷方记增加，借方记减少。这最初可能让人觉得反直觉，但可以通过 ‘DEAD CLIC’（Debit 借方：费用、资产、提款；Credit 贷方：负债、收入、资本）来记住——这是经典的 GCSE 记忆口诀。

Practice saying aloud: “Debit the receiver, credit the giver” for personal accounts; but stick with DEAD CLIC for Year 9 accuracy. Each time you identify two accounts affected by a transaction, ask: is the account an Asset, Liability, Income, Expense or Capital? Then apply the rule mechanically until it becomes automatic.

大声练习：对于个人账户可以说”借接收方，贷给予方”；但 Year 9 阶段坚持用 DEAD CLIC 最准确。每次找出交易涉及的两个账户后，问自己：这个账户是资产、负债、收入、费用还是资本？然后机械应用规则，直到变成条件反射。

8. The Ledger and Double-Entry System | 分类账与复式记账系统

The ledger is a book (or electronic file) containing all the accounts of a business. Each account has a T-shape format with a left (debit) side and a right (credit) side. When you record a transaction, you enter the amount in at least two accounts – this is double-entry. For example, if a business buys a printer for cash, you debit the Equipment (asset) account to increase it, and credit the Cash (asset) account to decrease it. Both sides stay balanced because you moved value from one pot to another.

分类账是一本包含企业所有账户的账簿（或电子文件）。每个账户呈 T 形格式，左边是借方，右边是贷方。当你记录一笔交易时，至少在两个账户中录入金额——这就是复式记账。例如，企业用现金购买一台打印机，你要借记设备（资产）账户使其增加，同时贷记现金（资产）账户使其减少。两边保持平衡，因为你把价值从一个口袋移到了另一个口袋。

Visualise two wings of a bird: both must move together for the bird to fly straight. Similarly, every debit must have a matching credit somewhere in the ledger.

把借方和贷方想象成鸟的两只翅膀：必须同时煽动鸟儿才能直线飞行。同样，每笔借方在分类账某处都有一笔匹配的贷方。

9. Trial Balance: Checking the Arithmetic | 试算平衡表：检查计算准确性

A trial balance is a list of all the ledger accounts and their balances 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 system: if total debits equal total credits, the books ‘balance’. However, a trial balance that balances does not prove there are no errors – errors of omission, commission, principle, or compensating errors may still exist. In Year 9 you learn to prepare a simple trial balance and spot obvious differences.

试算平衡表是在某一日期列示所有分类账户及其余额的清单，借方余额一栏，贷方余额一栏。其主要目的是检查复式记账系统的算术准确性：如果借方总额等于贷方总额，则账簿’平衡’。但是，试算平衡表平衡并不能证明没有错误——遗漏错误、记账错误、原则错误或抵销错误仍可能存在。Year 9 阶段你要学会编制简单的试算平衡表并发现明显差异。

To memorise the order of a trial balance, write ‘A-L-I-C-E’ down the margin: Assets, Liabilities, Income, Capital, Expenses. Usually non-current assets appear first, then current assets, then liabilities, capital, income, and expenses last.

记住试算平衡表排列顺序的一个技巧：在页边写下 ‘A-L-I-C-E’——资产、负债、收入、资本、费用。通常非流动资产最先列示，然后是流动资产，接着是负债、资本、收入，最后是费用。

10. Financial Statements: Telling the Financial Story | 财务报表：讲述财务故事

The two key financial statements you encounter in Year 9 are the income statement (or profit and loss account) and the statement of financial position (balance sheet). The income statement calculates the profit or loss over a period by matching revenue with expenses. The statement of financial position shows assets, liabilities and capital at a point in time, proving the accounting equation in action. Understanding the vocabulary that builds these statements makes them far less intimidating.

Year 9 阶段你会遇到的两个主要财务报表是利润表（损益表）和财务状况表（资产负债表）。利润表通过将收入与费用相配比来计算一个期间的利润或亏损。财务状况表则显示某一时点的资产、负债和资本，验证了会计等式的实际运作。理解构成这些报表的词汇会让你觉得它们远没有那么可怕。

• Cost of sales: the direct cost of goods sold (opening inventory + purchases – closing inventory).
• Gross profit: sales revenue minus cost of sales.
• Net profit: gross profit minus other expenses.
• Trade payables/creditors: those to whom the business owes money.
• Trade receivables/debtors: those who owe money to the business.

• 销售成本：已售商品的直接成本（期初存货 + 采购 – 期末存货）。
• 毛利：销售收入减销售成本。
• 净利润：毛利减其他费用。
• 应付账款/债权人：企业欠款的对方。
• 应收账款/债务人：欠企业款的对方。

11. Common Abbreviations and Short-forms | 常见缩写与简写

Accounting often uses shorthand that pops up in exam papers and classroom notes. Being familiar with these abbreviations saves you time and prevents confusion. For instance, ‘Dr’ stands for Debit, ‘Cr’ for Credit, ‘c/d’ and ‘b/d’ for carried down and brought down, ‘P&L’ for Profit and Loss, ‘SOFP’ for Statement of Financial Position. A quick reference table can help you lock these into long-term memory.

会计中经常使用缩写，它们会出现在试卷和课堂笔记中。熟悉这些简写能节省时间并避免混淆。例如，’Dr’ 代表借方，’Cr’ 代表贷方，’c/d’ 和 ‘b/d’ 代表结转下期和期初转入，’P&L’ 代表损益表，’SOFP’ 代表财务状况表。一份快速参考表能帮你把这些牢牢记住。

Abbreviation	Full Term
Dr	Debit
Cr	Credit
c/d	carried down (balance at end of period)
b/d	brought down (balance at start of next period)
P&L	Profit and Loss Account
SOFP / B/S	Statement of Financial Position / Balance Sheet

12. Quick Memory Strategies and Cheat Sheet | 快速记忆策略与速查表

Create a vocabulary wall chart with three columns: term, simple definition, and a picture or symbol. For ‘debtor’ draw a person handing you cash; for ‘creditor’ draw a person you’re giving cash to. Use the acronym DEAD CLIC religiously until it becomes instinct. Try explaining a new term to a friend or family member – teaching is the fastest way to embed learning. Finally, always connect a term back to the accounting equation. If you can see where it fits in Assets = Liabilities + Capital + (Income – Expenses), you are thinking like an accountant.

制作一份词汇挂图，分三栏：术语、简明定义和一个图画或符号。比如’债务人’画一个递钱给你的人；’债权人’画一个你递钱给他的人。反复使用 DEAD CLIC 口诀，直到成为本能。尝试向朋友或家人解释一个新的术语——教学是巩固学习最快的方式。最后，始终将术语联系回会计等式。如果你能看出它如何融入 资产 = 负债 + 资本 +（收入 – 费用）这个框架，你就是在像会计师一样思考了。

Published by TutorHao | Accounting Revision Series | aleveler.com

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