Year 9 WJEC Accounting: Vocabulary Terminology Quick Memorization Guide | 九年级 WJEC 会计：词汇术语速记指南

📚 Year 9 WJEC Accounting: Vocabulary Terminology Quick Memorization Guide | 九年级 WJEC 会计：词汇术语速记指南

Accounting in Year 9 WJEC introduces you to the language of business. Mastering the key vocabulary is the first step to understanding financial records. This guide breaks down essential terms into bite-sized explanations and memory tricks, with each concept presented in both English and Chinese to boost your recall.

九年级 WJEC 会计课程带你走进商业语言的世界。掌握关键术语是理解财务记录的第一步。本指南将基本词汇拆解为简短的解释和记忆窍门，每个概念都以中英双语呈现，帮助你加深记忆。

1. The Accounting Equation | 会计方程式

The accounting equation is the foundation of double-entry bookkeeping: Assets = Liabilities + Owner’s Equity. It shows that everything the business owns (assets) is financed by debts (liabilities) or by the owner’s investment (equity). A simple memory trick is to think of the acronym “ALE” – A for Assets, L for Liabilities, E for Equity.

会计方程式是复式记账的基础：资产 = 负债 + 所有者权益。它表示企业拥有的一切（资产）要么是通过负债融资，要么是通过所有者投资（权益）获得。一个简单的记忆窍门是记住首字母缩略词 “ALE”——A 代表资产，L 代表负债，E 代表权益。

2. Asset Terms | 资产类术语

An asset is a resource with economic value that an entity owns or controls with the expectation that it will provide future benefit. Assets are split into current assets (cash, inventory, accounts receivable) and non-current assets (machinery, buildings, vehicles).

资产 是具有经济价值的资源，企业拥有或控制它，并预期能带来未来的利益。资产分为流动资产（现金、存货、应收账款）和非流动资产（机器、建筑物、车辆）。

Current assets are expected to be converted into cash or used within one year. Examples: inventory is the goods a business holds for resale; accounts receivable (debtors) are amounts owed by customers. Memory aid: “Current” means you can count it in cash shortly.

流动资产 预期在一年内转化为现金或消耗。例如：存货是企业持有用于转售的商品；应收账款（债务人）是客户欠的款项。记忆法：”流动”意味着很快可以变现。

Non-current assets are long-term resources used in the business for more than a year, like equipment and buildings. They are also called fixed assets. Remember: Non-current = not quickly turned into cash; they “fix” the business.

非流动资产 是长期使用超过一年的资源，如设备和建筑物。它们也称为固定资产。记住：非流动 = 不会快速变现；它们是企业的”固定”设备。

3. Liability Terms | 负债类术语

A liability is a present obligation of the entity arising from past events, the settlement of which is expected to result in an outflow of resources. Think of liability as something you are liable to pay.

负债 是实体因过去事项而产生的现时义务，履行该义务预期会导致资源的流出。可以把负债想象成你”负责”要偿还的东西。

Current liabilities are debts due within one year, such as accounts payable (trade creditors) and bank overdrafts. Accounts payable is the amount a business owes to its suppliers. Memory: Payable = you have to pay.

流动负债 是一年内到期的债务，如应付账款（贸易债权人）和银行透支。应付账款 是企业欠供应商的金额。记忆：应付账款就是你必须付出的钱。

Non-current liabilities are obligations that are due after more than one year, like a bank loan or mortgage. The word “non-current” hints that you have time to settle them.

非流动负债 是到期日在一年以后的义务，如银行贷款或抵押贷款。”非流动”这个词暗示你有较长的时间来偿还。

4. Owner’s Equity Terms | 所有者权益术语

Owner’s equity represents the owner’s claim on the assets after all liabilities have been deducted. It is sometimes called capital or net assets. The equity increases with capital introduced and profits, and decreases with drawings and losses.

所有者权益 表示扣除所有负债后所有者对资产的索取权。有时也称为资本或净资产。权益随着投入资本和盈利而增加，随着提款和亏损而减少。

Capital is the money or assets the owner puts into the business. Think “capital” as the “cap” that starts it all. Drawings are amounts the owner takes out for personal use – it is the opposite of capital. Remember: drawings “draw” money out.

资本 是所有者

Published by TutorHao | Year 9 Accounting Revision Series | aleveler.com

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