Year 10 AQA Accounting: Glossary Quick Memory Guide | Year 10 AQA 会计：词汇术语速记指南

📚 Year 10 AQA Accounting: Glossary Quick Memory Guide | Year 10 AQA 会计：词汇术语速记指南

Welcome to your Year 10 AQA Accounting glossary guide. Mastering the language of accounting is half the battle – once you can confidently define assets, liabilities, capital, revenue and expenses, the logic of double‑entry bookkeeping falls into place. This article provides paired English and Chinese explanations for every key term in the AQA GCSE specification, plus simple memory hooks (acronyms, mental pictures and short examples) to help the vocabulary stick. You do not need to memorise lists by rote; instead, think of each term as a character in a story – the story of a business’s money.

欢迎来到你的 Year 10 AQA 会计词汇指南。掌握会计语言是成功的一半——一旦你能自信地定义资产、负债、资本、收入和费用，复式记账的逻辑就会自然而然地变得清晰。本文为 AQA GCSE 考纲中的每一个关键术语提供中英文双语解释，并附上简单的记忆窍门（首字母缩略词、画面联想和小例子），帮助你牢牢记住这些词汇。你不需要死记硬背清单；请把每个术语当作一个故事中的人物——一个关于企业资金的故事。

1. The Accounting Equation | 会计等式

The accounting equation is the foundation of all financial records: Assets = Liabilities + Capital. It tells you that everything the business owns (assets) has been funded either by borrowing (liabilities) or by the owner’s own investment (capital). This equation must always balance, which is why double‑entry bookkeeping works.

会计等式是所有财务记录的基础：资产 = 负债 + 资本。它告诉你，企业拥有的每一项东西（资产）要么是通过借款（负债）获得的资金，要么是由所有者自己的投资（资本）提供的。这个等式必须始终保持平衡，这也是复式记账能够运作的根本原因。

Memory hook: Think of a pair of old‑fashioned scales. The left pan holds ‘Assets’ and the right pan holds ‘Liabilities + Capital’. For the scales to be level, both sides must weigh the same. If you add more assets, you must add the same value to the other side – either as a new loan (liability) or as extra owner’s funds (capital).

记忆窍门：想象一架老式天平。左边的托盘放着“资产”，右边的托盘放着“负债 + 资本”。要让天平保持水平，两边必须重量相等。如果你增加了更多资产，就必须在另一边增加等值的项目——要么是一笔新贷款（负债），要么是所有者额外的资金（资本）。

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2. Assets – What the Business Owns | 资产——企业拥有什么

An asset is a resource controlled by the business as a result of past events, from which future economic benefits are expected. Assets are divided into non‑current assets (long‑term) and current assets (short‑term). Non‑current assets include premises, machinery and vehicles – items used in the business for more than one year. Current assets include cash, inventory (stock) and trade receivables (debtors), which are expected to turn into cash within 12 months.

资产是企业由于过去的事项而控制的、预期能带来未来经济利益的资源。资产分为非流动资产（长期）和流动资产（短期）。非流动资产包括厂房、机器和车辆——这些在业务中使用超过一年的项目。流动资产包括现金、存货和应收账款（债务人），它们预计在 12 个月内转化为现金。

Quick tip: In the balance sheet, assets are always listed in order of permanence (non‑current first) or in order of liquidity (cash last in the current assets section). Try the mnemonic ‘CAMIL’ for current assets: Cash, Accounts receivable, Marketable securities, Inventory, Liquid investments – adapt it to ‘CASHI’ for AQA: Cash, Accounts receivable, Stock, (prepayments), Inventory. Better still, simply remember ‘CAS’ – Cash, Accounts receivable, Stock – the three main current assets you will meet.

快速提示：在资产负债表中，资产总是按持久性排序（非流动资产在前）或按流动性排序（现金在流动资产部分的最后）。可以试试用首字母“CAS”来记忆三个主要流动资产：Cash（现金）、Accounts receivable（应收账款）、Stock（存货）。

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3. Liabilities – What the Business Owes | 负债——企业欠什么

A liability is a present obligation arising from past events, the settlement of which is expected to result in an outflow of resources. Like assets, liabilities are split into non‑current liabilities (due after more than one year, such as a bank loan) and current liabilities (due within one year, such as trade payables/creditors and bank overdrafts).

负债是由于过去的事项而产生的现时义务，履行该义务预期会导致经济资源的流出。与资产类似，负债分为非流动负债（一年以后到期，如银行贷款）和流动负债（一年内到期，如应付账款/债权人和银行透支）。

Memory hook: ‘Liabilities are what you Lend from others.’ The word ‘liability’ shares the Latin root with ‘liable’ – you are liable to pay it back. For current liabilities, think of the letters ‘TOP’: Trade payables, Overdraft, PrePayments (though prepayments are an asset, so adjust: ‘TO’ works – Trade payables, Overdraft). A safer mnemonic is ‘C.A.P.’ – Creditors (trade payables), Accruals, (bank) overdraft – but you can simply remember ‘Creditors and Overdraft’ as the classic duo.

记忆窍门：“负债就是你从别人那里借来的东西（Lend）”——“liability”与“liable”（有责任的）同源，表示你有责任偿还。对于流动负债，可以记住经典组合：应付账款（Trade payables）和银行透支（Bank overdraft）。

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4. Capital – The Owner’s Stake | 资本——所有者的权益

Capital represents the owner’s equity in the business. It is the residual interest after deducting all liabilities from assets. For a sole trader, capital increases when the business makes a profit or when the owner introduces more money, and it decreases when there is a loss or when the owner makes drawings (private withdrawals).

资本代表所有者在企业中的权益。它是资产减去所有负债后的剩余利益。对于个体经营者来说，当企业盈利或所有者投入更多资金时，资本会增加；当发生亏损或所有者提款（私人提取）时，资本会减少。

The capital account often appears as ‘Opening capital + Profit – Drawings = Closing capital’. Think of the capital account like a personal savings account linked to the business. Every time the business earns profit, your savings grow; whenever you take money out for yourself (drawings), your savings shrink.

资本账户通常表现为“期初资本 + 利润 − 提款 = 期末资本”。你可以把资本账户想象成一个与业务相连的个人储蓄账户。每次企业获得利润，你的储蓄就增加；每次你为自己取出钱（提款），你的储蓄就减少。

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5. Revenue and Expenses – The Profit Story | 收入与费用——利润的故事

Revenue (or sales) is the income earned from selling goods or services in the normal course of business. Expenses are the costs incurred in earning that revenue – for example, rent, wages, electricity and cost of sales. Profit is calculated as Revenue − Expenses. If revenue exceeds expenses, the business makes a profit; if expenses are larger, it makes a loss.

收入（或销售额）是在正常经营过程中因销售商品或提供服务而赚得的收益。费用是为赚取这些收入而发生的成本——例如，租金、工资、电费和销售成本。利润的计算公式为：收入 − 费用。如果收入大于费用，企业就盈利；如果费用更大，企业就亏损。

Memory hook: Think of revenue as ‘what you Ring through the till’ and expenses as ‘what Escapes from your pocket’. Both start with ‘R’ and ‘E’, which are the two sides of the income statement (Revenue first, Expenses second). Another mnemonic for ordering expenses is ‘R.E.P.A.I.R.’ for Rent, Electricity, Postage, Advertising, Insurance, Rates – just a handy example.

记忆窍门：把收入想象成“收银机（Ring）叮咚作响的进账”，把费用想象成“从口袋逃逸（Escape）的开销”。两者分别以 R 和 E 开头，正是利润表的两个核心。

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6. Debits and Credits – The Double‑Entry Keys | 借方和贷方——复式记账的钥匙

Every transaction is recorded twice in double‑entry bookkeeping: once as a debit and once as a credit. The terms do not mean ‘increase’ or ‘decrease’ in isolation – their effect depends on the type of account. In the traditional layout, assets and expenses increase with a debit entry and decrease with a credit entry; liabilities, capital and revenue increase with a credit entry and decrease with a debit entry.

在复式记账中，每一笔交易都记录两次：一次作为借方，一次作为贷方。这些术语本身并不表示“增加”或“减少”——它们的影响取决于账户的类型。在传统规则中，资产和费用在借方增加、贷方减少；负债、资本和收入在贷方增加、借方减少。

Use the unforgettable acronym ‘DEAD CLIC’ to burn the rules into memory:

使用令人难忘的首字母缩略词“DEAD CLIC”将这些规则烙在记忆中：

• Debit increases Expenses, Assets, Drawings – so left side.
• Credit increases Liabilities, Income (revenue), Capital – so right side.
• 借方（Debit）增加费用（Expenses）、资产（Assets）、提款（Drawings）——所以靠左边。
• 贷方（Credit）增加负债（Liabilities）、收入（Income）、资本（Capital）——所以靠右边。

Remember: every transaction means ‘for every debit there must be an equal credit’. Picture a see‑saw that must stay level.

记住：每一笔交易都意味着“有借必有贷，借贷必相等”。想象一个必须保持平衡的跷跷板。

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7. The Ledger – Accounts at Home | 分类账——账户的家

A ledger is a collection of ‘T‑accounts’ or running balance accounts where all business transactions are classified. Each account (e.g. ‘Bank’, ‘Sales’, ‘Purchases’, ‘Rent’) has a separate page or record. The sales ledger contains personal accounts for credit customers (trade receivables); the purchases ledger contains accounts for credit suppliers (trade payables); and the nominal (general) ledger holds all other income, expense, asset and capital accounts.

分类账是“T 型账户”或连续余额账户的集合，所有企业交易按其类别归入各个账户。每个账户（如“银行”、“销售”、“采购”、“租金”）都有单独的一页或记录。销售分类账包含信用客户的个人账户（应收账款）；采购分类账包含信用供应商的账户（应付账款）；而名义（总）分类账则包含所有其他收入、费用、资产和资本账户。

Think of the ledger as a library. The books (accounts) are arranged by topic. Whenever a transaction happens, the accountant goes to the right shelf, takes down the book and writes an entry. The ledger is the permanent home of every financial record.

把分类账想象成一个图书馆。书籍（账户）按主题排列。每当发生一笔交易，会计就会走到对应的书架前，取下那本书并写下分录。分类账是每一条财务记录的永久居所。

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8. Trial Balance – Checking the Arithmetic | 试算平衡表——检查算术

A trial balance is a list of all the ledger balances at a particular date, split into debit and credit columns. Its primary purpose is to check the arithmetic accuracy of the double‑entry records. If total debits equal total credits, the books are ‘in balance’. However, a balanced trial balance does not guarantee that there are no errors – for example, a transaction entirely omitted or posted to the wrong type of account (error of commission) would still leave the trial balance in agreement.

试算平衡表是在特定日期列出的所有分类账余额的清单，分为借方栏和贷方栏。其主要目的是检查复式记账记录的算术准确性。如果借方总额等于贷方总额，那么账簿就是“平衡的”。然而，试算平衡表平衡并不能保证没有错误——例如，一笔完全遗漏的交易或记入错误类别账户的错误（串户错误）仍然会使试算平衡表保持平衡。

Mnemonic: ‘T.B. – Tests the Balance’. Picture yourself standing on a set of weighing scales with a friend; if your weight is on the left pan and your friend’s on the right, and the scales balance, you still cannot be sure that your friend’s weight is recorded correctly – you could both be misrecorded but equal. The trial balance provides the same limited assurance.

记忆法：“T.B.——测试平衡（Tests the Balance）”。想象你和一位朋友站在一起称重；如果你的体重放在左盘，朋友的放在右盘，天平平衡，你仍然不能确定朋友的体重记录是否正确——你们可能都被错误记录但数值相等。试算平衡表提供的保证与此类似，是有限的。

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9. Profit and Loss – The Income Statement | 利润与损失——利润表

The income statement (formerly called the profit and loss account) summarises revenue and expenses over a period, showing whether the business has made a profit or a loss. It starts with sales revenue, subtracts cost of sales to give gross profit, then subtracts operating expenses to give operating profit (or net profit). Key terms in the income statement include:

利润表（以前称为损益账户）汇总了一段时间内的收入和费用，显示企业是盈利还是亏损。它以销售收入开始，减去销售成本得出毛利润，再减去营业费用得出营业利润（或净利润）。利润表中的关键术语包括：

• Gross profit = Sales revenue − Cost of sales (direct costs like purchases, carriage inwards).
• 毛利润 = 销售收入 − 销售成本（如购货、进货运费等直接成本）。
• Net profit = Gross profit − Other expenses (rent, wages, advertising, depreciation).
• 净利润 = 毛利润 − 其他费用（租金、工资、广告费、折旧）。

Link gross profit to ‘grand profit’ – it is the first, ‘grand’ figure of profit before you chip away with other costs. Net profit is ‘net’ like a fishing net that catches everything left over.

把毛利润（Gross profit）联想成“宏伟的利润（grand profit）”——它是扣除其他成本之前的第一个“宏大”利润数字。净利润（Net profit）就像渔网（net），捕捉所有剩余的东西。

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10. Key Financial Documents – Statements and Subsidiary Books | 关键财务文件——报表与辅助账簿

The main financial statements you will encounter in Year 10 are the income statement and the statement of financial position (balance sheet). In addition, businesses use books of original entry (prime entry) to record transactions chronologically before posting to the ledger. These include:

你在 Year 10 会遇到的主要财务报表是利润表和财务状况表（资产负债表）。此外，企业使用原始分录簿（日记录簿）按时间顺序记录交易，然后再过账到分类账。这些包括：

• Sales day book – records all credit sales.
• 销售日记账 —— 记录所有赊销。
• Purchases day book – records all credit purchases.
• 采购日记账 —— 记录所有赊购。
• Cash book – combines the bank and cash accounts, recording receipts and payments.
• 现金日记账 —— 结合了银行和现金账户，记录收款和付款。
• Petty cash book – a subsidiary book for small cash payments, often maintained using the imprest system.
• 小额现金簿 —— 用于小额现金支出的辅助账簿，通常采用定额备用金制。

Remember the phrase ‘Documents drive data’. Without source documents (invoices, receipts, credit notes), there is no proof of a transaction. Source documents feed into day books, day books feed into ledgers, ledgers produce the trial balance, and the trial balance leads to financial statements. The whole chain must be traceable.

记住这句话：“文件驱动数据”。没有原始凭证（发票、收据、贷项通知单），就没有交易的证明。原始凭证进入日记账，日记账进入分类账，分类账产生试算平衡表，试算平衡表再生成财务报表。整条链条必须是可追溯的。

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11. Common Adjustments – Depreciation, Accruals and Prepayments | 常见调整——折旧、应计与预付

Adjustments ensure that the financial statements reflect the true profit and financial position. Three key adjustments appear frequently in Year 10 AQA exams:

调整是为了确保财务报表反映真实的利润和财务状况。三种关键调整经常出现在 Year 10 AQA 考试中：

Depreciation: The systematic allocation of the cost of a non‑current asset over its useful life. It is an expense in the income statement and reduces the carrying amount of the asset. Common methods: straight‑line (equal annual charge) and reducing balance (a fixed percentage of the remaining value).

折旧：将非流动资产的成本在其使用年限内系统地进行分配。它是利润表中的一项费用，并减少资产的账面价值。常见方法：直线法（每年等额计提）和余额递减法（按剩余价值的固定百分比计）。

Accruals: Expenses incurred but not yet paid by the year‑end. Add the accrued amount to the expense in the income statement and show it as a current liability. Think ‘Accruals are amounts that Accrue (build up) before we pay’.

应计费用：在年底前已发生但尚未支付的费用。将应付金额加到利润表的费用中，并在流动负债中列示。联想“应计（Accruals）就是在我支付之前逐渐累积（Accrue）的金额”。

Prepayments: Expenses paid in advance for the next accounting period. Deduct the prepaid amount from the expense in the income statement and show it as a current asset. Motto: ‘Prepayments are Premature payments’.

预付费用：为下一个会计期间预先支付的费用。从利润表的费用中扣除预付金额，并作为流动资产列示。座右铭：“预付（Prepayments）就是过早的支付（Premature payments）”。

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12. Quick‑Fire Glossary of Must‑Know Terms | 必知术语速查表

Here is a compact reference table of terms you will use again and again throughout Year 10.

这里是一份你在整个 Year 10 都会反复用到的术语简明参考表。

Term 术语	Definition 定义	中文
Trade receivables (debtors)	Customers who owe money for goods sold on credit	应收账款（债务人）
Trade payables (creditors)	Suppliers to whom the business owes money for purchases on credit	应付账款（债权人）
Drawings	Money or assets taken out of the business by the owner for personal use	提款
Inventory (stock)	Goods held for resale	存货
Carriage inwards	Delivery cost of purchases – added to cost of sales	进货运费
Carriage outwards	Delivery cost of sales – treated as an expense	销货运费
Net book value (NBV)	Cost of a non‑current asset minus accumulated depreciation	账面净值
Working capital	Current assets minus current liabilities – a measure of short‑term liquidity	营运资金

Keep this table handy when practising past papers. Reading the English and Chinese side by side will reinforce your bilingual command of accounting, which is excellent for understanding concepts deeply.

在做往年真题时，请把这张表放在手边。中英文对照阅读会加强你双语掌握会计的能力，这对深入理解概念非常有益。

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