📚 Year 9 SQA Accounting: Quick Memorisation Guide to Key Terms | Year 9 SQA 会计：词汇术语速记指南
Welcome to your fast-track guide to the essential accounting vocabulary for Year 9 SQA Accounting. Mastering these key terms is the first step towards confidently tackling ledger accounts, financial statements and the accounting equation. This resource presents each term with a clear definition and a simple memory hack to help it stick in your long-term memory. Let’s turn tricky terminology into easy-to-recall building blocks.
欢迎使用这份 Year 9 SQA 会计关键术语速记指南。掌握这些核心词汇是自信应对分类账、财务报表及会计等式的第一步。本资源为每个术语提供清晰的定义和简单的记忆技巧，帮助其深植于你的长期记忆中。让我们把晦涩的术语化为易于回忆的知识模块。
1. Assets | 资产
Assets are items of value owned or controlled by a business, which are expected to generate future economic benefits. Common examples include cash, inventory (stock), machinery, vehicles, premises and amounts owed by customers (trade receivables). On a statement of financial position, assets are split into non-current (long-life) and current (short-life) categories.
资产是企业拥有或控制的、预期会带来未来经济利益的资源。常见的例子包括现金、存货、机器设备、车辆、房屋以及客户欠款（应收账款）。在财务状况表中，资产分为非流动资产（使用寿命长）和流动资产（短期）。
Memory trick: Visualise a treasure chest with ‘ASSETS’ written on it. Everything inside the chest helps the business run and can be turned into cash. Link ‘asset’ to ‘something you assess as valuable’. Another shortcut is to think ‘A = All the stuff we have’.
记忆妙招：在脑海中想象一个写着“资产”的宝箱。箱子里的每样东西都能帮助企业运营并可变现。将“资产”联系为“你认为有价值的东西”。另一个捷径是想成“A = 我们拥有的所有东西”。
2. Liabilities | 负债
Liabilities represent what a business owes to others. They are obligations arising from past transactions that will require the outflow of resources. Examples include bank loans, mortgages, trade payables (amounts owed to suppliers) and accrued expenses. Like assets, liabilities are divided into non-current (due after one year) and current (due within one year).
负债代表企业欠他人的款项。它们是因过去交易产生的、将导致资源流出的义务。例子包括银行贷款、抵押贷款、应付账款（欠供应商的货款）以及应计费用。与资产类似，负债分为非流动负债（一年后到期）和流动负债（一年内到期）。
Memory trick: Think of ‘liabilities’ as ‘lift-abilities’ — you will have to lift money out of your account to pay them. Alternatively, picture a chain around the business’s ankle; it shows what the business is liable for. The mnemonic ‘Liabilities = Let’s-it-go-because we owe’ can trigger the idea of debt.
记忆妙招：将“负债”想象成“负担”——你得从账户里掏钱去偿还。或者，想象挂在企业脚踝上的锁链，它代表企业负有责任的项目。助记“负债 = 我们必须‘负’责的‘债’务”也能帮助你记住。
3. Equity | 所有者权益
Equity is the residual interest in the assets of a business after deducting all its liabilities. It represents the owner’s stake or capital put into the business plus retained profits. For a sole trader, equity consists of the opening capital, additional investments, profits retained and is reduced by drawings (money taken out by the owner for personal use).
权益是企业的资产扣除所有负债后的剩余利益。它代表所有者投入的资本与留存利润的总和。对于个体经营者，权益包括初始资本、追加投资、留存利润，并因提款（所有者取走的个人用途资金）而减少。
Memory trick: Remember that Equity ‘equals’ what the business owes the owner. Another visual is to imagine a cake; after the slices for liabilities are given away, the remaining cake is the equity. Link ‘Equity = Owner’s E-quit-y’ as ‘my equal share that I won’t quit’.
记忆妙招：记住权益“等于”企业欠所有者的那部分。另一种方法是想象一个蛋糕，把属于负债的几块切出去后，剩下的蛋糕就是权益。可以联想为“权益 = 我公平应得的那一部分”。
4. Income and Revenue | 收入
Income (or revenue) represents the inflow of economic benefits during a period, arising from the ordinary trading activities of a business. It includes sales of goods, fees for services provided, rent received and interest earned. Revenue appears at the top of the income statement and is recorded on a gross basis before any deductions.
收入（或营业收入）代表企业在日常经营活动中某一期间内经济利益的流入。包括商品销售、服务收费、收到的租金和获得的利息。收入列示在利润表首行，按总额记录，不扣除任何款项。
Memory trick: Think of a river flowing into the business — that’s income. The phrase ‘Revenue = Recycling value into the entity’ can jog your memory. Alternatively, associate ‘Revenue rising’ with a cash register bell ringing every time a sale is made.
记忆妙招：想象一条河流正流入企业 — 这就是收入。“收入 = 收进来的利益”这句话简单直白。还可以联想每次卖出商品时收银机“叮”的一声，代表着收入上升了。
5. Expenses | 费用
Expenses are the costs incurred in the process of earning income. They represent outflows of economic benefits, such as wages, rent, electricity, advertising and depreciation. Expenses reduce the profit earned by a business and are recorded in the income statement. Matching expenses to the correct accounting period is essential for an accurate profit figure.
费用是指在赚取收入过程中产生的各项成本。它们是经济利益的流出，如工资、租金、电费、广告费和折旧等。费用会减少企业所获利润，并记录在利润表中。将费用与适当的会计期间进行匹配，对于得出准确的利润数字至关重要。
Memory trick: ‘Expenses = Exit of pennies.’ Every time you pay for something, pennies exit your bank account. Link ‘expenses’ with ‘expire’ — the benefit of the cost expires as it helps generate revenue. A humorous memory peg is ‘Every time you Ex-change cash, you have an Expense.’
记忆妙招：“费用 = 费出去的款项。”每当支付某项东西，钱就会离开你的账户。将“费用”与“耗费”联系——其消耗掉的效益帮助创造收入。一个幽默的记忆法：“只要你‘费’了钱，它就成‘费用’。”
6. Debits and Credits | 借方与贷方
Debits (Dr) and credits (Cr) form the foundation of double-entry bookkeeping. Every transaction is recorded twice — once on the debit side of one account and once on the credit side of another account. The rules can be summarised by the following table of increases:
借方（Dr）与贷方（Cr）构成了复式记账的基础。每一笔交易都要被记录两次——一次记入某个账户的借方，另一次记入对应账户的贷方。以下汇总了各类账户的增加方规则：
| Account Category | Increase recorded as | Decrease recorded as |
|---|---|---|
| Assets, Expenses, Drawings | Debit | Credit |
| Liabilities, Capital/Equity, Income | Credit | Debit |
Memorisation trick: The acronym DEAD CLIC is a classic. DEAD = Debit increases Expenses, Assets and Drawings. CLIC = Credit increases Liabilities, Income and Capital. Visualise a dead click beetle: its left antenna (debit) points to assets and expenses, the right (credit) points to liabilities and income.
记忆窍门：经典助记词 DEAD CLIC。DEAD 表示借方增加的账户：费用（Expenses）、资产（Assets）和提款（Drawings）。CLIC 表示贷方增加的账户：负债（Liabilities）、收入（Income）和资本（Capital）。想象一只“死甲虫”DEAD CLIC，左触角代表借方指资产和费用，右触角代表贷方指负债和收入。
7. The Accounting Equation | 会计等式
The core relationship in accounting is expressed as:
Assets = Liabilities + Equity
This equation must always balance. Every transaction affects the elements of this equation in such a way that the equality is maintained. For a sole trader, expanded equity includes capital, retained profits, less drawings, leading to:
Assets = Liabilities + Capital + (Income – Expenses) – Drawings
这是会计中的核心关系，等式必须始终保持平衡。任何交易对等式各要素的影响都会使等式保持相等。对个体经营者，权益可扩展为资本加利润减去提款，所以也可写为：资产 = 负债 + 投入资本 + (收入 – 费用) – 提款。
Memory tip: Think of a seesaw that must always be level. The left side (assets) must weigh exactly the same as the right side (what you owe plus the owner’s interest). Say it aloud as ‘ALE’ — Assets on the Left, Liabilities and Equity on the right. Write the equation on a sticky note and place it where you study.
记忆提示：想象一架跷跷板，必须始终水平。左边（资产）的重量必须等于右边（负债加业主权益）。口头念作 “ALE”：资产（Assets）在左（Left），负债和权益（Liabilities + Equity）在右。把等式写在便利贴上并贴在学习的地方。
8. Ledgers and Journals | 分类账与日记账
A ledger is a book or digital record containing individual accounts (T-accounts) where all transactions affecting a particular item are summarised. The general ledger collects all the accounts of a business. A journal, on the other hand, is the book of prime entry where transactions are recorded chronologically before being posted to the ledgers. Common journals include the sales journal, purchases journal and general journal.
分类账是一本或一份数字化记录，内含各个账户（T型账户），汇总影响某一特定项目的所有交易。总账汇集了一个企业的所有账户。而日记账是原始记录簿，交易按时间顺序进行记录，然后再过账到分类账中。常见的日记账包括销货日记账、购货日记账和普通日记账。
Mnemonic: ‘Ledger = Long Enormous Data Gathering Entries Record.’ Or think of it as a ‘ledge’ on a bookshelf where similar accounts sit together. For journals, link the word to ‘journey’ — it captures the daily journey of financial events as they happen. The sequence is: journal first, then ledger.
助记：“分类账 = 分门别类记的账”。可以想象书架上的一个“隔层”，同类账户放置在一起。至于日记账，可联系“日记”一词——它捕捉每天发生的财务事件。记住流程：先日记账，后入分类账。
9. Income Statement and Statement of Financial Position | 利润表与财务状况表
The income statement (formerly profit and loss account) calculates the profit or loss of a business over a specific period. It follows a simple structure: Revenue minus Cost of Sales equals Gross Profit; then deduct other expenses to arrive at Net Profit (or Loss). The statement of financial position (balance sheet) is a snapshot of assets, liabilities and equity at a particular date, proving the accounting equation.
利润表（原称损益表）计算企业在特定期间的利润或亏损。其基本结构是：营业收入减去销售成本等于毛利；再扣除其他费用得出净利润（或净亏损）。财务状况表（资产负债表）是某一特定日期资产、负债和权益状况的快照，证实会计等式的成立。
Memory aid: The income statement shows ‘I’ earned over time — think of a video recording your financial performance. The statement of financial position is a photograph, freezing the business at the year-end. Another mnemonic: ‘Income statement maps the flow; SFP shows what we own and owe.’
记忆辅助：利润表（Income Statement）显示“我”在一段时间内的收益——想象一段记录财务表现的视频。财务状况表（Statement of Financial Position）则是一张照片，将企业定格在年末。另一个记忆法是：“利润表绘利润之流，财务状况表展资产与负债之貌。”
10. Receivables and Payables | 应收款项与应付款项
Trade receivables (debtors) are amounts owed to a business by customers who have bought goods on credit. They are classified as current assets because the cash is expected to be collected within a short time frame. Trade payables (creditors) represent amounts a business owes to its suppliers for purchases made on credit and are current liabilities. Managing these balances is vital for healthy cash flow.
应收账款（债务人）是指客户赊购商品而欠企业的款项。它们被归为流动资产，因为预计会在短期内收到现金。应付账款（债权人）则代表企业赊购货物而欠供应商的款项，属于流动负债。管理好这些余额对维持良好的现金流至关重要。
Memory peg: Receivables sound like ‘receive-ables’ — you are able to receive money from them. Payables sound like ‘pay-ables’ — you must be able to pay them. Think of an arrow: receivables point money inward, payables point money outward. A simple rhyme: ‘If they owe us, receivables rise; if we owe them, payables materialise.’
记忆桩：应收账款读起来像“应收”——你会收到钱。应付账款读起来像“应付”——你得支付钱。想像一根箭头：应收指钱流入，应付指钱流出。一句顺口溜：“客户欠我，应收增多；我欠他人，应付要认。”
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