📚 Year 9 WJEC Accounting: Essential Terminology Quick-Memorisation Guide | 九年级 WJEC 会计：核心术语速记指南
Welcome to your WJEC Year 9 Accounting journey. Mastering the language of business begins with memorising key terms accurately. This guide breaks down essential vocabulary into logical groups and provides clever memory aids so you can confidently name, define and apply accounting terms in classwork and assessments. Work through each section, test yourself on the English and Chinese translations, and use the mnemonics to lock concepts into long-term memory.
欢迎开启 WJEC 九年级会计的学习之旅。精通商业语言从准确记忆关键术语开始。本指南将核心词汇分门别类，并提供巧妙的记忆辅助，让你在课堂练习和考试中自信地命名、定义并运用会计术语。逐个章节学习，用中英双语自测，并利用助记法将概念深深印入脑海。
1. Accounting Fundamentals | 会计基础
Accounting is the systematic process of recording, classifying and summarising financial transactions to provide information for decision-making.
会计是对财务交易进行系统性的记录、分类和汇总，以提供决策所需信息的过程。
In Year 9 WJEC Accounting, you will learn how to keep basic financial records, understand source documents and prepare simple financial statements.
在 WJEC 九年级会计中，你将学习如何维护基本财务记录、理解原始凭证并编制简单的财务报表。
A transaction is any event that changes the financial position of a business, such as a sale, a purchase or a payment of wages.
交易 指任何改变企业财务状况的事件，例如销售、采购或支付工资。
Bookkeeping is the day-to-day recording of transactions, while accounting involves interpreting and communicating the results.
簿记 是对交易的日常记录，而会计则涉及对结果的解读与沟通。
2. The Accounting Equation | 会计等式
The accounting equation is the foundation of double-entry bookkeeping. It states that everything the business owns is funded by what it owes and the owner’s investment.
会计等式是复式记账的基础。它表明企业拥有的一切资源都是由它所欠的债务和所有者的投入来提供资金的。
Assets = Liabilities + Owner’s Equity
资产 = 负债 + 所有者权益
Assets are resources controlled by the business as a result of past events and from which future economic benefits are expected to flow.
资产 指企业由于过去事项而控制的、预期会带来未来经济利益的资源。
Liabilities are present obligations arising from past events, the settlement of which is expected to result in an outflow of resources.
负债 指由于过去事项而产生的现时义务，结算该义务预期会导致经济资源的流出。
Owner’s equity (also called capital) is the residual interest in the assets after deducting all liabilities.
所有者权益（也称资本）是扣除全部负债后对企业净资产的剩余权益。
3. Assets: What the Business Owns | 资产：企业拥有的资源
Assets are split into two main groups: current assets and non-current assets. Knowing the difference helps you read a balance sheet quickly.
资产分为两大类：流动资产和非流动资产。了解两者的区别有助于你快速阅读资产负债表。
Current assets are expected to be used or turned into cash within one year. Common examples are cash at bank, inventory (stock) and trade receivables (debtors).
流动资产 预计在一年内使用或变现。常见的例子包括银行存款、存货（库存）和应收账款（债务人）。
Non-current assets are held for long-term use in the business and are not bought for resale. Examples include buildings, machinery and motor vehicles.
非流动资产 为企业长期使用而持有，不以转售为目的。例如厂房、设备和机动车辆。
Tangible assets have physical substance, while intangible assets like goodwill or patents do not, though Year 9 WJEC mainly focuses on tangible assets.
有形资产具有实物形态，而商誉或专利等无形资产则没有，不过 WJEC 九年级课程主要关注有形资产。
4. Liabilities: What the Business Owes | 负债：企业欠的债务
Liabilities represent amounts a business must pay to outside parties. They are classified as current or non-current depending on when they fall due.
负债代表企业必须向外部各方支付的金额。根据偿还期限的长短，它们被分为流动负债和非流动负债。
Current liabilities must be settled within twelve months. Trade payables (creditors), bank overdrafts and accruals are typical current liabilities.
流动负债 须在十二个月内清偿。应付账款（债权人）、银行透支和应计费用是典型的流动负债。
Non-current liabilities are debts due beyond one year, such as a bank loan or a mortgage on a building.
非流动负债 指偿还期超过一年的债务，例如银行长期贷款或房产按揭贷款。
A business with high liabilities relative to assets may have a riskier financial position, so lenders pay close attention to this ratio.
相对于资产而言负债较高的企业可能财务风险更大，因此贷款方会密切关注这一比率。
5. Capital and Owner’s Equity | 资本与所有者权益
Capital (or owner’s equity) is the money or assets the owner has put into the business, plus any profits kept in the business.
资本（或所有者权益）指所有者投入企业的资金或资产，再加上留存于企业的利润。
When the owner introduces cash, we record an increase in capital. If the business makes a profit, retained earnings boost equity.
当所有者注入现金时，我们记录资本的增加。如果企业盈利，留存收益会提高所有者权益。
Drawings are amounts taken out by the owner for personal use. Drawings reduce capital because they are not business expenses.
提款 是所有者提取用于个人用途的金额。提款会减少资本，因为它们不属于企业费用。
The formula: Closing capital = Opening capital + Additional investments + Net profit – Drawings.
公式：期末资本 = 期初资本 + 追加投资 + 净利润 – 提款。
6. Income and Revenue | 收入与收益
Income (or revenue) is the money a business earns from its ordinary activities, mainly from selling goods or providing services.
收入（或称收益）是企业从其日常经营活动中赚取的资金，主要来自销售商品或提供服务。
Sales revenue is generated when goods are sold to customers. It is often simply called ‘Sales’ in the ledger.
销售收入在商品售给顾客时产生。在分类账中常被简称为“销售收入”。
Other income can come from rent received, commission earned or interest from bank deposits. These may be listed separately.
其他收入可以来自收取的租金、赚取的佣金或银行存款利息。这些可能会单独列示。
Income increases owner’s equity, so it is recorded on the credit side in double-entry accounts.
收入会增加所有者权益，因此在复式记账中它记在贷方。
7. Expenses and Drawings | 费用与提款
Expenses are the costs a business incurs to earn income. They reduce profit and therefore decrease owner’s equity.
费用是企业为了赚取收入而发生的成本。费用会减少利润，从而降低所有者权益。
Typical operating expenses include rent, wages, electricity (utilities), insurance and stationery. Each has its own ledger account.
典型的营业费用包括租金、工资、电费（公用事业）、保险费和文具费。每一项都有各自的分类账账户。
Drawings, although they reduce capital, are not treated as expenses. They are a separate reduction of the owner’s claim on the business.
提款虽然会减少资本，但并不被当作费用处理。它是单独冲减所有者对企业求偿权的项目。
A common Year 9 exam trap is classifying drawings as an expense; remember they are the owner’s private use of business resources.
九年级考试中常见的一个陷阱就是将提款归类为费用；请记住，它们是所有者对商业资源的私人占用。
8. The Double-Entry System | 复式记账系统
Double-entry bookkeeping means every transaction affects at least two accounts: one is debited and one is credited, keeping the accounting equation in balance.
复式记账法意味着每笔交易至少影响两个账户：一个借记，一个贷记，以此维持会计等式的平衡。
If a business buys inventory with cash, the inventory account increases (debit) and the cash account decreases (credit).
如果企业用现金购买存货，存货账户增加（借记），现金账户减少（贷记）。
This system provides a complete check because the total of debit entries must always equal the total of credit entries.
这套系统提供了一种全面的核查方式，因为借方分录总额必须始终等于贷方分录总额。
Understanding double-entry is essential before you can progress to ledgers and the trial balance in WJEC Year 9.
在 WJEC 九年级，理解复式记账是你进一步学习分类账和试算平衡表的前提。
9. Debits and Credits Made Easy | 轻松掌握借方与贷方
Debits (Dr) are entries on the left side of an account. Credits (Cr) are entries on the right. They do not mean ‘increase’ or ‘decrease’ in isolation; it depends on the account type.
借方 (Dr) 是账户左侧的分录。贷方 (Cr) 是账户右侧的分录。它们本身并不表示“增加”或“减少”；这取决于账户的类型。
For assets and expenses, a debit increases the balance, while a credit decreases it. For liabilities, capital and income, a credit increases the balance and a debit decreases it.
对于资产和费用类账户，借记增加余额，贷记减少余额。对于负债、资本和收入类账户，贷记增加余额，借记减少余额。
To remember this quickly, use the mnemonic DEAD CLIC:
为了快速记住这一点，可以使用助记口诀 DEAD CLIC：
DEAD stands for Debit Expenses, Assets, Drawings. To increase these accounts, you make a debit entry.
DEAD 代表借记费用、资产、提款。要增加这些账户，需做借方分录。
CLIC stands for Credit Liabilities, Income, Capital. To increase these accounts, you make a credit entry.
CLIC 代表贷记负债、收入、资本。要增加这些账户，需做贷方分录。
Practice saying ‘DEAD CLIC’ to yourself whenever you record a transaction, and you will soon apply the rules automatically.
每当你记录一笔交易时，都对自己默念“DEAD CLIC”，很快你就能自动地应用这些规则了。
10. Ledgers and the Trial Balance | 分类账与试算平衡表
A ledger account is often drawn in a T-shape with a debit side (left) and a credit side (right). Each asset, liability, income and expense has its own T-account.
分类账账户通常画成 T 型，分为借方（左）和贷方（右）。每项资产、负债、收入和费用都有各自的 T 型账户。
Posting is the process of transferring information from the journal to the ledgers. At the end of a period, each account is balanced.
过账是将信息从日记账转入分类账的过程。在期末，每个账户都要进行结平。
A trial balance lists all the account balances from the ledgers. The total of debit balances and credit balances must be equal.
试算平衡表 列出了分类账中所有账户的余额。借方余额合计与贷方余额合计必须相等。
If the trial balance does not balance, there is an error. Common mistakes include single entries, transposition errors or miscounting of totals.
如果试算平衡表不平衡，就说明存在错误。常见错误包括单边分录、数字错位或合计计算错误。
WJEC Year 9 students should practise extracting a trial balance from given account balances, paying strict attention to whether each balance is a debit or credit.
WJEC 九年级学生应练习根据给定的账户余额编制试算平衡表，并严格注意每个余额是借方还是贷方。
11. Key Mnemonics for WJEC Year 9 | WJEC 九年级关键记忆法
Beyond DEAD CLIC, several simple memory hooks can lock the core terminology into your brain. Use these during revision to boost recall.
除了 DEAD CLIC，还有几个简单的记忆钩子可以将核心术语牢牢锁在你的脑中。复习时运用它们，可以提升回忆速度。
A-L-O-E: the accounting equation is Assets = Liabilities + Owner’s Equity. Visualise the word ALOE to recall the order.
A-L-O-E： 会计等式为 Assets = Liabilities + Owner’s Equity。想象单词 ALOE 就能想起顺序。
Current vs Non-current: think ‘current = cash within a year’. Link the ‘c’ in current with the ‘c’ in cash for rapid association.
流动与非流动： 记住“流动=一年内变现”。把流动的首字母 L 联想到“流”，英文可联想 current 里的 c 和 cash 里的 c，建立快速关联。
For drawings, picture an owner drawing money out of a cash box – a physical action that reduces what belongs to the business.
对于提款，想象所有者从钱箱里取出现金——这一实际动作会减少属于企业的资金。
Ledger T-shape: ‘Debit left, credit right’ can be memorised as ‘Dr the left, Cr the right’. The abbreviations help: Dr has an ‘l’ for left, Cr has an ‘r’ for right.
T 型分类账：“借方在左，贷方在右”可以记为“Dr 左，Cr 右”。Dr 中有个 l（left），Cr 中有个 r（right），缩写本身就能帮助记忆。
Practice these mnemonics alongside writing out definitions by hand. Repeating the English and Chinese pairs aloud will strengthen your bilingual understanding and prepare you for your WJEC assessment.
边书写定义边练习这些助记法。大声朗读中英对照的术语，可以增强你的双语理解能力，为 WJEC 考试做好充分准备。
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