📚 Cambridge IGCSE Accounting: Vocabulary & Terms Quick Memorization Guide | 剑桥IGCSE会计：词汇术语速记指南
Mastering the language of accounting is the first step towards exam success. This quick guide presents the essential Cambridge IGCSE Accounting terms in clear, paired explanations, helping you memorise definitions, rules and relationships efficiently.
掌握会计语言是考试成功的第一步。这份速记指南以清晰的中英文对照方式呈现剑桥 IGCSE 会计核心术语，帮助你高效记忆定义、规则及其联系。
1. Assets, Liabilities and Capital | 资产、负债与资本
An asset is a resource controlled by the entity as a result of past events and from which future economic benefits are expected to flow to the entity.
资产是由企业因过去事项而控制的资源，且预期经济利益的流向会进入企业。
Non-current assets are held for long-term use in the business, such as premises, machinery and motor vehicles. Current assets are expected to be converted into cash or used up within one year, for example inventory, trade receivables and cash at bank.
非流动资产是企业长期使用的资产，如房屋、机器和机动车辆。流动资产预计在一年内变现或消耗，例如存货、应收账款和银行存款。
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 embodying economic benefits. Non-current liabilities are payable after more than one year, while current liabilities are due within one year.
负债是企业因过去事项而产生的现时义务，其清偿预期会导致含有经济利益的资源流出企业。非流动负债在一年后到期支付，流动负债则在一年内到期。
Capital is the residual interest in the assets of the entity after deducting all its liabilities. The accounting equation highlights this relationship:
资本是扣除全部负债后企业剩余资产的权益。会计方程式体现了这一关系：
Assets = Capital + Liabilities
This equation always balances, forming the basis of every financial statement.
该方程式永远保持平衡，构成所有财务报表的基础。
2. The Double-Entry System | 复式记账系统
Every transaction affects at least two accounts: one debit entry and one credit entry of equal value. This principle ensures the accounting equation remains in balance.
每笔交易至少影响两个账户：一个借方记录和一个等值的贷方记录。这一原则确保会计方程式始终保持平衡。
A ledger account is split into two sides: the debit (left) side and the credit (right) side. An entry on the left is a ‘debit’, and an entry on the right is a ‘credit’.
分类账户分为两边：借方（左侧）和贷方（右侧）。左侧的记录为“借方”，右侧的记录为“贷方”。
For every transaction, you must identify which account to debit and which to credit, following the rules of the double-entry system. This systematic approach reduces errors and makes it easier to prepare financial statements.
对于每一笔交易，你必须根据复式记账规则确定哪个账户记借方、哪个账户记贷方。这种系统化的方法能够减少错误，并便于编制财务报表。
3. Debits and Credits | 借方与贷方
Remembering how debits and credits affect the five main elements is crucial. The following table summarises the increase and decrease rules:
记住借方和贷方如何影响五大会计要素至关重要。下表总结了增加与减少的规则：
| Account Type | Increase | Decrease |
| Asset | Debit | Credit |
| Expense | Debit | Credit |
| Liability | Credit | Debit |
| Income (Revenue) | Credit | Debit |
| Capital | Credit | Debit |
Asset and expense accounts increase on the debit side, while liability, income (revenue) and capital accounts increase on the credit side. The reverse applies for decreases.
资产和费用账户增加记借方，而负债、收入与资本账户增加记贷方。减少的方向则相反。
A simple mnemonic in English is ‘DEAD CLIC’: Debit increases Expenses, Assets, Drawings; Credit increases Liabilities, Income, Capital. Drawings are a reduction of capital and follow the same debit-to-increase rule as expenses.
一个简单的记忆口诀是 “DEAD CLIC”：借方记录费用的增加、资产增加、提用的增加；贷方记录负债的增加、收入的增加、资本的增加。提用是资本的减少，其增加记借方的规则与费用相同。
4. Revenue and Expenses | 收入与费用
Revenue (or income) arises from the ordinary activities of the business, such as sales of goods or services rendered. It is credited to the income statement when earned, not necessarily when cash is received.
收入来源于企业的日常经营活动，如销售商品或提供服务。收入在赚取时计入利润表的贷方，而不是在收到现金时。
Expenses are decreases in economic benefits during the accounting period in the form of outflows or depletions of assets. Examples include rent, wages, motor expenses and electricity. Expenses are debited to the income statement.
费用是会计期间内经济利益的减少，表现为资产的流出或消耗。例如租金、工资、车辆费用和电费。费用借记进利润表。
When a business pays for an expense in advance, it creates a prepayment (an asset). When income is received in advance, it creates income received in advance (a liability). Understanding these adjustments is essential for correct matching.
当企业提前支付费用时，会形成预付费用（一项资产）。当提前收到收入时，会形成预收收入（一项负债）。理解这些调整对于正确的收入费用匹配至关重要。
5. The Trial Balance | 试算平衡表
A trial balance is a list of all the ledger account balances at a particular date, separated into debit and credit columns. Its main purpose is to check the arithmetical accuracy of the double-entry records. A balanced trial balance simply means total debits equal total credits.
试算平衡表是特定日期下所有分类账户余额的列表，分为借方和贷方两栏。其主要目的是检查复式记账的算术准确性。试算平衡表平衡仅代表借方合计数等于贷方合计数。
Even if a trial balance balances, errors may still exist. These include errors of omission, commission, principle, original entry, compensating errors and complete reversal of entries. A trial balance does not prove that all transactions have been recorded correctly.
即使试算平衡表平衡，错误依然可能存在，包括遗漏错误、代替错误、原则错误、原记错误、抵销错误和完全颠倒错误。试算平衡表并不能证明所有交易均被正确记录。
Suspense accounts are used temporarily when the trial balance totals do not agree. The difference is placed in a suspense account until the errors are located and corrected.
当试算平衡表借贷总额不相等时，会暂时使用暂记账户。差额先记入该账户，待找到错误并更正后再转出。
6. Depreciation | 折旧
Depreciation is the systematic allocation of the depreciable amount of a non-current asset over its useful life. It reflects the wearing out, usage or obsolescence of the asset, not a fall in market value.
折旧是对非流动资产在其使用年限内可折旧金额的系统分摊。它体现资产的磨损、消耗或技术过时，而非市场价值的下降。
The two common methods are the straight-line method and the reducing balance method. Straight-line depreciation charges an equal amount each year:
两种常用方法为直线法和余额递减法。直线法每年计提相等的折旧：
Depreciation per year = (Cost – Residual value) ÷ Useful life
The reducing balance method applies a fixed percentage to the net book value (cost less accumulated depreciation) each year, resulting in higher depreciation in early years.
余额递减法则是对账面净值（成本减去累计折旧）乘以固定百分比，导致前期折旧额较高。
The accumulated depreciation is recorded in a provision for depreciation account, which is a credit account offset against the asset. The carrying amount (net book value) equals cost less accumulated depreciation.
累计折旧记录在折旧准备账户中，该账户是贷方余额，作为资产抵减项。账面净值等于成本减去累计折旧。
7. Bad Debts and Provision for Doubtful Debts | 坏账与坏账准备
A bad debt is a trade receivable that is confirmed to be irrecoverable and is written off as an expense in the income statement. The double entry is: debit bad debts expense, credit trade receivables.
坏账是已确认无法收回的应收账款，在利润表中作为费用注销。会计分录为：借记坏账费用，贷记应收账款。
An allowance for doubtful debts is an estimate of receivables that may become uncollectible. It follows the prudence concept by reducing trade receivables to their expected recoverable amount in the statement of financial position.
预期信用损失准备（坏账准备）是对可能无法收回的应收账款的估计。它遵循稳健性原则，在财务状况表中将应收账款减至其预期可回收金额。
The allowance can be specific or general. An increase in the allowance is an expense, while a decrease is an income in the period. The adjusting entry is: debit irrecoverable debts expense, credit allowance for doubtful debts (with the change in the allowance).
准备可以针对特定客户或按比例计提。准备增加属于费用，减少则属于当期收益。调整分录为：借记坏账费用，贷记坏账准备（变动金额）。
8. Income Statement | 利润表
The income statement measures the financial performance of a business over an accounting period by matching revenue against expenses. It shows whether the business has made a profit or a loss.
利润表通过将收入与费用匹配，衡量企业在一个会计期间的财务业绩，显示企业盈利还是亏损。
For a trading business, key sections include: Revenue, less Cost of Sales equals Gross Profit; then deduct other operating expenses to arrive at Profit for the Year.
对于贸易企业，关键部分包括：销售收入减去销售成本得到毛利润；再减去其他经营费用得出年度利润。
Cost of sales is calculated as: Opening inventory + Purchases – Closing inventory. Purchases are adjusted for returns outward, and carriage inwards may be added to cost of sales.
销售成本的计算公式为：期初存货 + 采购 – 期末存货。采购要扣除退货，进货运费可计入销售成本。
Expenses such as rent, salaries and depreciation are listed after gross profit. Income from other sources, like discount received, is added to gross profit before deducting expenses.
租金、薪水和折旧等费用在毛利润后列示。其他收入如已收折扣在扣除费用前加入毛利润。
9. Statement of Financial Position | 财务状况表
The statement of financial position shows the assets, liabilities and capital of a business at a single point in time. It is a snapshot of the accounting equation.
财务状况表列示企业在某一时点的资产、负债和资本。它是会计方程式的快照。
Non-current assets are listed first at net book value, followed by current assets. Current liabilities are deducted from current assets to give net current assets (working capital). Total assets less current liabilities equals net assets.
非流动资产按账面净值列在最前，其次是流动资产。流动资产减去流动负债得出流动资产净值（营运资金）。总资产减去流动负债等于净资产。
The financing section shows the non-current liabilities and the owner’s capital. The capital account is adjusted for profit earned and drawings taken out during the period. The final capital balance must equal net assets to ensure the statement balances.
融资部分列示非流动负债和所有者资本。资本账户经本期利润和提用调整后得出期末资本余额，该余额必须等于净资产，从而报表保持平衡。
10. Key Ratios | 关键比率
Ratios analyse financial statements to assess profitability, liquidity and efficiency. Two essential profitability ratios are Gross Profit Margin and Profit for the Year Margin.
比率分析有助于评价盈利能力、流动性和效率。两个重要的盈利能力比率是毛利润率与年度利润率。
Gross Profit Margin = (Gross Profit ÷ Revenue) × 100
Profit for the Year Margin = (Profit for the Year ÷ Revenue) × 100
These margins compare profit to revenue and indicate how well the business controls costs.
这些利润率将利润与销售收入比较，揭示企业控制成本的能力。
Return on Capital Employed (ROCE) measures the return generated on the owner’s investment:
运用资本回报率衡量对所有者投资的回报：
ROCE = (Profit for the Year ÷ Opening Capital Employed) × 100
Liquidity ratios include Current Ratio and Quick Ratio (Acid Test).
流动性比率包括流动比率与速动比率（酸性测试）。
Current Ratio = Current Assets ÷ Current Liabilities
Quick Ratio = (Current Assets – Inventory) ÷ Current Liabilities
These ratios assess whether the business can meet its short-term obligations. A current ratio of around 2:1 and a quick ratio of 1:1 are often considered safe, though acceptable levels vary by industry.
这些比率用于评价企业是否具备短期偿债能力。一般认为流动比率2:1、速动比率1:1比较安全，但行业标准各有不同。
11. Books of Original Entry and Ledgers | 原始账簿与分类账
Transactions are first recorded in books of original entry before being posted to ledgers. The main books are: Sales Journal (sales invoices), Purchases Journal (purchase invoices), Returns Inwards Journal (credit notes for sales returns), Returns Outwards Journal (credit notes for purchase returns), Cash Book and General Journal.
交易先记入原始账簿再过账到分类账。主要的原始账簿有：销售日记账、采购日记账、销货退回日记账、购货退回日记账、现金簿和普通日记账。
The Cash Book serves as both a book of original entry and a ledger account for cash and bank transactions. It can record cash discounts allowed and received. Contra entries occur when cash is transferred between bank and cash on hand.
现金簿既是原始账簿，也是现金和银行存款的分类账。它可以记录已给现金折扣和已收现金折扣。当在银行存款与手头现金之间转移时会产生对冲分录。
The General Journal is used to record non-routine transactions such as correction of errors, year-end adjustments, and purchase or sale of non-current assets on credit. Each journal entry must include a narration.
普通日记账用于记录非常规交易，如差错更正、期末调整、赊购或赊销非流动资产。每笔分录必须包含摘要说明。
Ledgers are divided into Sales Ledger (trade receivables), Purchases Ledger (trade payables) and General Ledger (all other accounts). The totals from the books of original entry are posted periodically to these ledgers.
分类账分为销售分类账（应收账款）、采购分类账（应付账款）和总分类账（所有其他账户）。原始账簿的合计数定期过账至这些分类账。
12. Control Accounts | 控制账户
A Sales Ledger Control Account summarises the transactions and balances for all trade receivables. A Purchases Ledger Control Account does the same for trade payables. They are maintained in the general ledger and help detect errors by acting as a checking mechanism.
销售分类账控制账户汇总所有应收账款的交易和余额。采购分类账控制账户汇总所有应付账款。它们设在总分类账中，通过核对机制帮助发现错误。
The typical format of a sales ledger control account starts with an opening debit balance, adds credit sales, and deducts receipts, discounts allowed and returns inwards to arrive at the closing balance. For a purchases ledger control account, the opening credit balance is increased by credit purchases and reduced by payments, discounts received and returns outwards.
销售分类账控制账户的典型格式以期初借方余额开始，加上赊销额，然后减去收款、已给折扣和销货退回，得出期末余额。采购分类账控制账户则以期初贷方余额开始，加上赊购额，减去付款、已收折扣和购货退回。
Control accounts reduce the need to list all individual customer or supplier balances when preparing a trial balance. Any discrepancy between the control account balance and the total of individual accounts in the subsidiary ledger indicates an error that must be investigated.
控制账户减少了编制试算平衡表时列出所有个别客户或供应商余额的需要。若控制账户余额与明细分类账个别账户总数不一致，则表明存在错误，需要追查。
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