📚 Year 9 OCR Accounting: Essential Terminology Quick Memory Guide | 九年级 OCR 会计：核心词汇术语速记指南
Welcome to your Year 9 OCR Accounting journey! This guide is designed to help you build a strong foundation in accounting terminology. We will break down the most important terms in a clear, paired English-Chinese format, with memory tips to make revision easier. Whether you are preparing for a class test or simply building confidence for future IGCSE/GCSE studies, mastering these words is the first essential step.
欢迎来到九年级 OCR 会计学习之旅！本指南旨在帮助你打下扎实的会计术语基础。我们将以清晰的中英对照形式拆解最重要的词汇，并附上记忆技巧，让复习更轻松。无论你是在准备课堂测验，还是为未来的 IGCSE/GCSE 学习建立信心，掌握这些词语都是必不可少的第一步。
1. Assets | 资产
An asset is anything a business owns or controls that has value and can bring future economic benefits. Assets can be physical items like cash, inventory, machinery, or buildings. They can also be non-physical, such as patents or amounts owed by customers (trade receivables). In OCR Accounting, assets are divided into non-current assets (held for more than one year) and current assets (expected to be turned into cash within one year). A simple memory tip: if the business can touch it, use it, or sell it to bring in money, it is an asset.
资产是企业拥有或控制的、有价值且能带来未来经济利益的任何东西。资产可以是有形的，如现金、存货、机器或建筑物；也可以是无形的，如专利权或客户欠款（应收账款）。在 OCR 会计中，资产分为非流动资产（持有超过一年）和流动资产（预计一年内变现）。一个简单的记忆技巧：如果企业能触摸它、使用它或卖掉它来赚钱，它就是资产。
2. Liabilities | 负债
A liability is a present obligation of the business arising from past events, the settlement of which is expected to result in an outflow of resources. In simpler words, it is what the business owes to others. Examples include loans, bank overdrafts, and amounts owed to suppliers (trade payables). Liabilities are also split into non-current (due after more than one year) and current (due within one year). Think of liabilities as the opposite of assets – they represent claims on the business’s resources.
负债是企业因过去事项而产生的现时义务，该义务的履行预期会导致经济资源流出。简单地说，就是企业欠别人的钱。例子包括贷款、银行透支和欠供应商的款项（应付账款）。负债同样分为非流动负债（偿还期超过一年）和流动负债（一年内到期）。可以把负债想成资产的反面——它们代表对企业资源的求偿权。
3. Owner’s Equity | 所有者权益
Owner’s equity (also called capital) is the residual interest in the assets of the business after deducting all its liabilities. It represents the owner’s investment plus any profits retained in the business, minus any drawings (money taken out by the owner for personal use). If you sell all assets and pay off all debts, what remains belongs to the owner. Equation wise, it is simply: Assets – Liabilities = Equity. The OCR syllabus often uses ‘capital’ to refer to the initial investment.
所有者权益（也称资本）是企业资产扣除全部负债后的剩余利益。它代表业主的初始投资加上留在企业中的利润，再减去提款（业主取走用于私人用途的资金）。如果你卖掉所有资产并还清所有债务，剩下的就归所有者。用等式表示就是：资产 – 负债 = 权益。OCR 课程大纲常常用“资本”一词来指代初始投资。
4. The Accounting Equation | 会计等式
The accounting equation is the backbone of the double-entry system. It states that at any point in time, the total assets of a business are equal to the sum of its liabilities and owner’s equity. The formula is:
Assets = Liabilities + Owner’s Equity
This equation must always balance. Every transaction affects at least two items in a way that keeps the equation in equilibrium. For example, if a business takes out a bank loan (increases liability) to buy equipment (increases asset), both sides increase by the same amount. Remember, ‘A = L + OE’ is the one rule you cannot break in accounting.
会计等式是复式记账系统的支柱。它表明，在任何时点，企业的资产总额等于其负债与所有者权益之和。公式为：
资产 = 负债 + 所有者权益
这个等式必须始终保持平衡。每笔交易都至少影响两个项目，从而使等式恢复平衡。例如，企业借入银行贷款（增加负债）来购买设备（增加资产），等式两边同时增加相同金额。记住，“A = L + OE”是会计中绝不能打破的铁律。
5. Revenue | 收入
Revenue (sometimes called sales or turnover) is the income generated from the ordinary activities of a business, such as selling goods or providing services. It is recorded in the income statement when it is earned, not necessarily when cash is received. In Year 9, you will mostly deal with cash and credit sales. A helpful way to recall revenue: it is the money coming in from the business’s main job, before any expenses are taken out. Revenue increases owner’s equity.
收入（有时称销售额或营业收入）是企业日常活动产生的收益，例如销售商品或提供服务。收入在赚取时就在利润表中记录，而不一定是收到现金时才记录。在九年级，你们主要接触的是现金销售和赊销。记住收入的一个好办法：它是企业主要经营活动带来的款项，还没有扣除任何费用。收入会增加所有者权益。
6. Expenses | 费用
Expenses are the costs incurred by a business in earning revenue. They decrease owner’s equity and are reported in the income statement. Common examples include rent, wages, electricity, and cost of materials. Expenses are matched against the revenue they helped generate in the same period – this is called the matching principle. Think of expenses as the necessary ‘outflows’ that allow revenue to happen. Without paying rent, you may not have a shop to sell from.
费用是企业为赚取收入而发生的成本。费用会减少所有者权益，并在利润表中列报。常见的例子有租金、工资、电费和材料成本。费用要与它们帮助产生的收入在同一期间配比——这叫配比原则。可以把费用想象成让收入得以实现的必要“流出”。如果不支付租金，你可能就没有店铺来卖东西。
7. Double-Entry System: Debits and Credits | 复式记账法：借方与贷方
The double-entry system is based on the idea that every transaction has two effects on the accounting equation. Each transaction is recorded in at least two accounts, with one or more debits and an equal amount of credits. Debit (Dr) means an entry on the left side of an account; credit (Cr) means an entry on the right side. A classic memory aid is ‘DEAD CLIC’: Debit increases Expenses, Assets, and Drawings; Credit increases Liabilities, Income (Revenue), and Capital. Alternatively, for assets: debit to increase, credit to decrease; for liabilities and equity: credit to increase, debit to decrease.
复式记账法基于这样一个理念：每笔交易都对会计等式产生双重影响。每笔交易至少记入两个账户，一边记借方，一边记贷方，金额相等。借方 (Dr) 表示记入账户的左方；贷方 (Cr) 表示记入右方。经典记忆口诀是“DEAD CLIC”：借方增加费用 (Expenses)、资产 (Assets) 和提款 (Drawings)；贷方增加负债 (Liabilities)、收入 (Income) 和资本 (Capital)。或者，对于资产账户：借增贷减；对于负债和权益账户：贷增借减。
| Account Type 账户类型 | To Increase 增加 | To Decrease 减少 |
|---|---|---|
| Assets 资产 | Debit 借方 | Credit 贷方 |
| Liabilities 负债 | Credit 贷方 | Debit 借方 |
| Owner’s Equity (Capital) 所有者权益 | Credit 贷方 | Debit 借方 |
| Revenue 收入 | Credit 贷方 | Debit 借方 |
| Expenses 费用 | Debit 借方 | Credit 贷方 |
8. Trial Balance | 试算平衡表
A trial balance is a list of all the ledger accounts and their balances at a specific date, divided into debit and credit columns. Its main purpose is to check the arithmetic accuracy of the double-entry records. If total debits equal total credits, the trial balance is said to ‘balance’. However, a balanced trial balance does not guarantee that there are no errors – for example, a transaction could be recorded twice or completely omitted, and the trial balance would still balance. In OCR Year 9, you may be asked to prepare or correct a trial balance.
试算平衡表是某一特定日期所有分类账户及其余额的列表，分为借方栏和贷方栏。它的主要目的是检查复式记账记录的算术准确性。如果借方总额等于贷方总额，我们就说试算平衡表“平衡”了。但是，平衡的试算表并不能保证没有错误——例如，一笔交易可能被重复记录或完全遗漏，而试算表仍然会平衡。在 OCR 九年级课程中，你可能会被要求编制或更正试算平衡表。
9. Income Statement (Profit & Loss) | 利润表
The income statement summarises a business’s revenue and expenses over a period of time (often a year) to calculate profit or loss. The basic structure is: Revenue – Cost of Sales = Gross Profit; then Gross Profit – Other Expenses = Net Profit. In Year 9, you will typically be given a list of revenue and expense items and asked to prepare an income statement. If revenue exceeds expenses, the result is a profit (which increases equity). If expenses exceed revenue, the business makes a loss.
利润表汇总了企业在一段时期（通常为一年）内的收入和费用，以计算利润或亏损。基本结构是：收入 – 销售成本 = 毛利；然后毛利 – 其他费用 = 净利润。在九年级，通常会给你一系列收入和费用项目，要求你编制利润表。如果收入大于费用，结果就是利润（增加权益）；如果费用大于收入，企业就发生亏损。
10. Statement of Financial Position (Balance Sheet) | 财务状况表（资产负债表）
The statement of financial position (also known as the balance sheet) shows the financial position of a business on a specific date. It lists assets, liabilities, and owner’s equity, proving that the accounting equation balances. Assets are presented in order of liquidity (how quickly they can be turned into cash), with non-current assets first, followed by current assets. Liabilities are listed similarly. The equity section shows the owner’s capital, plus any retained profits, less drawings. Remember, a balance sheet is a ‘snapshot’ at the year-end, while the income statement covers a whole period.
财务状况表（也称资产负债表）反映企业在某一特定日期的财务状况。它列示了资产、负债和所有者权益，证明会计等式是平衡的。资产按流动性（变现速度）排列，非流动资产在前，流动资产在后。负债也按类似顺序列示。权益部分则展示业主资本，加上留存利润，减去提款。记住，资产负债表是年末的一个“快照”，而利润表覆盖整个期间。
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