📚 Bridging to Year 10 WJEC Accounting: Summer Prep Course | 通向十年级 WJEC 会计：暑期预习衔接课程
Starting Year 10 is an exciting step, and WJEC Accounting will open your eyes to how businesses track money, measure success and make decisions. This summer prep guide introduces the core ideas you will meet in the first term — from the accounting equation to trial balances and financial statements — so you can walk into class with confidence and curiosity.
进入十年级是令人兴奋的一步，WJEC 会计课程将带你了解企业如何追踪资金、衡量成败并做出决策。这份暑期预习指南介绍你在第一学期就会遇到的核心概念——从会计等式到试算平衡表再到财务报表——让你带着信心与好奇心走进课堂。
1. Why Accounting Matters & Course Overview | 会计的重要性与课程概览
Accounting is often called the “language of business”. It records, classifies and summarises financial transactions so that owners, managers and investors can understand how a business is performing. In the WJEC Year 10 course, you will learn how to keep proper books for a sole trader — a business owned by one person — and how to prepare final accounts that show profit and financial position.
会计常被称为 “商业的语言”。它记录、分类并汇总财务交易，让所有者、经理和投资者能够了解企业的经营状况。在 WJEC 十年级课程中，你将学习如何为个体经营者（由一个人拥有的企业）正确记帐，以及如何编制显示利润和财务状况的最终报表。
The syllabus is built around practical skills: processing source documents, entering transactions in books of prime entry, posting to ledgers, extracting a trial balance and drafting the income statement and statement of financial position. You will also explore key principles like duality, prudence and consistency that underpin every rule.
课程大纲围绕实践技能构建：处理原始凭证、在原始分录账簿中记录交易、过账至分类账、提取试算平衡表以及编制利润表和财务状况表。你还将探索像双重性、稳健性和一致性等支撑所有规则的关键原则。
2. The Accounting Equation: Foundation of Everything | 会计等式：一切的基础
Every transaction in accounting affects the elements of this simple but powerful equation:
Assets = Liabilities + Capital
会计中的每一笔交易都会影响这个简单而强大的等式的要素：
资产 = 负债 + 资本
Assets are resources the business owns or controls (cash, inventory, equipment). Liabilities are what the business owes to others (loans, payables). Capital represents the owner’s stake in the business. The equation must always balance because every transaction has a dual effect — this is the principle of duality.
资产是企业拥有或控制的资源（现金、存货、设备）。负债是企业欠别人的（贷款、应付款）。资本代表所有者在企业中的权益。由于每笔交易都有双重影响，等式必须始终保持平衡——这就是双重性原则。
For example, if the owner puts £5,000 into the business bank account, assets (bank) increase by £5,000 and capital increases by £5,000. Both sides rise by the same amount, keeping the equation in equilibrium.
例如，如果所有者将 5,000 英镑投入企业银行账户，资产（银行存款）增加 5,000 英镑，资本也增加 5,000 英镑。两边增加相同的金额，等式保持平衡。
3. Double-Entry Bookkeeping: Debits and Credits | 复式记账：借方与贷方
Double-entry bookkeeping is the system that keeps the accounting equation in balance. Every transaction is recorded in at least two accounts — one account receives a debit entry, another receives a credit entry. The total debits must always equal the total credits.
复式记账是维持会计等式平衡的体系。每笔交易至少记入两个账户——一个账户记入借方，另一个记入贷方。借方总额必须始终等于贷方总额。
Understanding which accounts to debit and credit depends on the account type. The table below summarises the rules used in the WJEC course for sole traders:
理解哪些账户应借记、哪些应贷记取决于账户类型。下表总结了 WJEC 课程中用于个体经营者的规则：
| Account Type | 账户类型 | To Increase | 增加时 | To Decrease | 减少时 |
|---|---|---|---|---|---|
| Assets | 资产 | Debit | 借方 | Credit | 贷方 |
| Liabilities | 负债 | Credit | 贷方 | Debit | 借方 |
| Capital | 资本 | Credit | 贷方 | Debit | 借方 |
| Income / Revenue | 收入 | Credit | 贷方 | Debit | 借方 |
| Expenses | 费用 | Debit | 借方 | Credit | 贷方 |
Memorising this pattern will make recording transactions much smoother when you start practical exercises. Remember, a debit in an expense account increases the expense, whereas a credit in a liability account increases the liability.
记住这个模式会让你在开始实操练习时记录交易顺利得多。请记住，费用账户的借方增加费用，而负债账户的贷方增加负债。
4. Source Documents: The Paper Trail | 原始凭证：纸质记录痕迹
Every bookkeeping entry must be supported by a source document. In the WJEC syllabus, you will handle invoices, credit notes, cheques, paying-in slips and receipts. These documents provide the evidence for the transaction and the amounts to be recorded.
每笔记账分录都必须有原始凭证支撑。在 WJEC 大纲中，你将处理发票、贷项通知单、支票、存款单和收据。这些单据为交易和记录金额提供了证据。
An invoice is issued when goods are sold on credit. It shows the buyer’s and seller’s details, the items, unit prices, total amount and trade discount if any. A credit note is sent when goods are returned or an overcharge is corrected — it reduces the amount the customer owes. Knowing how to read these documents is the first skill you need before entering data into the books.
发票是在赊销时开出的。上面显示买卖双方的信息、货品、单价、总金额以及可能有的商业折扣。贷项通知单则在退货或纠正多收款项时发出，它减少客户所欠的金额。学会阅读这些单据是你将数据录入账簿前需要掌握的第一项技能。
5. Books of Prime Entry: Recording for the First Time | 原始分录账簿：初次记录
Transactions are not entered directly into the ledger. Instead, they are first listed in books of prime entry, which summarise similar transactions. The main ones in Year 10 are the Sales Day Book, Purchases Day Book, Sales Returns Day Book, Purchases Returns Day Book, Cash Book and the Journal.
交易并不直接记入分类账。它们会先汇总记录在原始分录账簿中，这些账簿汇总同类交易。十年级涉及的主要有销售日记账、采购日记账、销售退货日记账、采购退货日记账、现金簿和普通日记账。
The Cash Book records all money coming in and going out of the bank account and often doubles as a ledger account. The other day books record credit transactions — sales invoices in the Sales Day Book, purchase invoices in the Purchases Day Book, and so on. The Journal is used for transactions that do not fit elsewhere, like the purchase of a fixed asset on credit or the correction of errors.
现金簿记录所有进出银行账户的款项，通常兼具分类账账户的功能。其他日记账记录赊账交易——销售发票记入销售日记账，采购发票记入采购日记账，等等。普通日记账用于无法归入其他账簿的交易，比如赊购固定资产或更正错误。
6. The Ledger and Trial Balance | 分类账与试算平衡表
Once transactions are recorded in books of prime entry, the totals are posted to the general ledger. The ledger is organised into individual accounts — every asset, liability, capital, income and expense has its own T‑account or running‑balance account. Posting means transferring the debit and credit amounts correctly.
交易在原始分录账簿中记录后，总额会被过账到总分类账。分类账按各个账户组织——每项资产、负债、资本、收入和费用都有自己的 T 型账户或逐笔结余账户。过账是指正确结转借、贷方金额。
At the end of a period, the balances of all ledger accounts are collected in a trial balance. This is a list of account names with their debit or credit totals. The main purpose is to check the arithmetical accuracy of the double‑entry system:
Total Debits = Total Credits
在会计期末，所有分类账账户的余额被汇集到试算平衡表中。这是一张列有账户名称及其借方或贷方总额的清单，主要目的是检查复式记账体系的算术准确性：
借方合计 = 贷方合计
If the trial balance does not balance, it signals an error — a transposition mistake, an omission on one side or a posting to the wrong account. Finding and fixing such errors is a key skill tested throughout the course.
如果试算平衡表不平衡，就说明存在错误——数字颠倒、某一方遗漏或记错账户。发现并纠正这些错误是整个课程中考查的一项关键技能。
7. Introduction to Financial Statements: Income Statement | 财务报表入门：利润表
The income statement (also called the profit and loss account) shows whether the business made a profit or loss over a period. Its basic structure follows this equation:
Revenue − Cost of Sales = Gross Profit
Gross Profit + Other Income − Expenses = Net Profit
利润表（也叫损益表）显示企业在某一期间是盈利还是亏损。其基本结构如下：
收入 − 销售成本 = 毛利
毛利 + 其他收入 − 费用 = 净利润
In Year 10, you will prepare income statements for sole traders from a trial balance, taking care to show sales revenue less sales returns, cost of sales (opening inventory + purchases + carriage in − returns out − closing inventory) and a list of operating expenses such as rent, wages and electricity. The final net profit figure is then transferred to the capital section of the statement of financial position.
在十年级，你会根据试算平衡表为个体经营者编制利润表，注意要列示销售收入减去销售退货、销售成本（期初存货 + 采购 + 购货运费 − 采购退货 − 期末存货）以及租金、工资、电费等营业费用。最终的净利润数字随即结转至财务状况表的资本部分。
8. Statement of Financial Position (Balance Sheet) | 财务状况表（资产负债表）
The statement of financial position shows the business’s assets, liabilities and capital at a specific date. It is not a measure of profit but a snapshot that obeys the accounting equation:
Assets = Liabilities + Capital
财务状况表显示企业在特定日期的资产、负债和资本状况。它不是对利润的衡量，而是一个遵循会计等式的快照：
资产 = 负债 + 资本
You will learn to classify assets as non‑current (buildings, machinery, motor vehicles) or current (inventory, trade receivables, cash at bank, cash in hand). Liabilities are split into non‑current (long‑term loans) and current (trade payables, bank overdraft). The capital section shows the owner’s opening capital, plus net profit (or minus net loss), less drawings — money the owner takes out for personal use.
你将学习将资产分为非流动资产（建筑、机器、机动车辆）和流动资产（存货、应收货款、银行存款、库存现金）。负债分为非流动负债（长期借款）和流动负债（应付货款、银行透支）。资本部分显示业主的期初资本，加上净利润（或减去净亏损），再减去提款——即业主提走供个人使用的款项。
9. Key Accounting Concepts and Conventions | 关键会计概念与惯例
WJEC expects you to know why certain methods are used. Several concepts guide the preparation of accounts. The business entity concept says the business is separate from its owner — personal assets and transactions are kept out of the business books. The going concern concept assumes the business will continue trading in the foreseeable future, so assets are valued at cost rather than at forced‑sale value.
WJEC 要求你了解某些方法被采用的原因。有几项概念指导着账目的编制。企业主体概念指出企业独立于其所有者——个人资产和交易不记入企业账簿。持续经营概念假设企业在可预见的未来会继续经营，因此资产按成本而非强制变现价值计价。
Prudence requires that profits are not anticipated but all possible losses are provided for. Consistency means using the same accounting treatments from one period to the next, so comparability is maintained. Accruals (matching) means that income and expenses are recorded in the period they occur, not when cash is received or paid. You will apply these ideas when adjusting for prepayments, accruals and depreciation.
稳健性要求不预计利润，但所有可能的损失都要预提。一致性意味着各期之间采用相同的会计处理方法，以保持可比性。应计制（配比）意味着收入和费用在发生的期间记录，而不是在收到或支付现金时。你在调整预付款、应计费用和折旧时会应用这些理念。
10. Bank Reconciliation: Why It’s Essential | 银行对账：为何必不可少
A bank reconciliation compares the business’s cash book balance with the balance shown on the bank statement. Differences arise because of timing — deposits in transit, unpresented cheques or items that appear on the bank statement first, such as bank charges and direct credits.
银行对账是将企业的现金簿余额与银行对账单显示的余额进行比较。差异产生的原因是时间差——在途存款、未兑现支票，或者银行手续费、直接存款等先出现在银行对账单上的项目。
The updated cash book balance (after adjusting for charges and credits) is then reconciled to the bank statement balance through a reconciliation statement. This process is not merely a clerical exercise; it helps spot errors, unauthorised payments and even fraud. Mastering the format early will pay off in exams.
调整后的现金簿余额（在将费用和存入项目调整后）通过对账单上的余额通过调节表进行调平。这个过程不仅是文书工作，还有助于发现差错、未经授权的支付甚至欺诈。尽早掌握格式对考试大有裨益。
11. Petty Cash and Control | 零用现金及其控制
Small businesses often keep a petty cash float for small, day‑to‑day expenses such as postage, stationery or tea and coffee. The petty cash book works on an imprest system: a fixed amount is drawn from the bank, and each payment is supported by a petty cash voucher. When the cash runs low, the vouchers are summarised, and the exact amount spent is reimbursed from the bank to restore the float.
小企业通常备有零用现金备用金，用于邮费、文具、茶点等小额日常开支。零用现金簿采用定额备用金制度运作：从银行支取一笔固定金额，每笔支出都由零用现金凭单支撑。现金不足时，汇总凭单，并从银行补足已支出的金额，恢复备用金。
The double entry for petty cash is straightforward, but strong internal control is vital. The petty cashier should not also be responsible for the main cash book, and surprise counts should be carried out. These procedures are part of the WJEC syllabus emphasis on keeping reliable financial records.
零用现金的复式分录并不复杂，但强有力的内部控制至关重要。零用现金管理员不应同时负责主现金簿，并应进行突击盘点。这些程序是 WJEC 课程强调保持可靠财务记录的一部分。
12. Getting Ready for Year 10: Study Tips | 为十年级做好准备：学习技巧
Approach accounting as a language and a set of rules rather than as pure mathematics. Practise the debit and credit framework daily until it becomes second nature. Buy a set of index cards and write out each type of account (asset, liability, etc.) with its increase‑decrease rule on the front and an example on the back.
把会计当作一门语言和一套规则，而不是纯数学。每天练习借贷框架，直到它成为第二天性。买一套索引卡，在正面写上每种账户类型（资产、负债等）及其增减规则，背面写上一个例子。
Draw up T‑accounts for imaginary transactions — record the purchase of equipment, the sale of goods, the payment of rent — and post them fully. Then extract a trial balance and see if it balances. Working through a full cycle even before the first lesson will give you a huge advantage.
为虚构的交易画 T 型账户——记录购买设备、销售商品、支付租金——并完整过账。然后提取试算平衡表，看看是否平衡。甚至在第一次课之前就走完一个完整循环，会让你获得巨大优势。
Finally, always use neat columns and a ruler in your workbooks; a well‑presented answer often reveals the correct entries. Summer is the perfect time to explore past papers or sample questions on the WJEC website and to familiarise yourself with the layout of the financial statements you will be building all year long.
最后，练习册中永远要使用整齐的纵列和一把尺子；一份呈现优美的答案往往能揭示正确的分录。暑期是浏览 WJEC 网站上的历年真题或样题、熟悉你将在整个学年中构建的财务报表格式的绝佳时机。
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