📚 Year 10 CAIE Accounting: Vocabulary & Terminology Quick-Memorisation Guide | Year 10 CAIE 会计：词汇术语速记指南
Mastering accounting begins with mastering its language. Year 10 CAIE Accounting introduces a wide range of specific terms, and remembering them all can feel overwhelming. This guide breaks down essential vocabulary into themed clusters, pairing each term with a simple memory trick, a visual cue, or a logical link. Use these quick-memorisation techniques to turn confusion into confidence and lay a solid foundation for your exam success.
学好会计从掌握它的语言开始。Year 10 CAIE 会计课程会引入大量专业术语，要全部记住可能让人望而生畏。这本指南将核心词汇按主题分组，为每个术语配上简单的记忆窍门、视觉提示或逻辑关联。运用这些速记方法，将困惑转化为信心，为考试成功打下坚实基础。
1. Assets, Liabilities and the Accounting Equation | 资产、负债与会计等式
An asset is a resource controlled by the business, arising from past events, from which future economic benefits are expected to flow. Think of it as something the business owns or has the right to use.
资产是企业因过去事项而控制的资源，预期能带来未来经济利益。把它想象成企业拥有或有权使用的东西。
Liabilities are present obligations of the business, arising from past events, the settlement of which is expected to result in an outflow of resources. They are what the business owes to outsiders.
负债是企业过去的交易或事项形成的现时义务，履行该义务预期会导致经济利益流出企业。它们是企业对外的欠款。
Capital (or owner’s equity) represents the owner’s stake in the business. It increases with profit and additional investments, and decreases with losses and drawings. The accounting equation ties everything together: Assets = Liabilities + Capital.
资本（或所有者权益）代表业主在企业中的权益。它随利润和追加投资而增加，随亏损和提款而减少。会计等式将三者串联起来：资产 = 负债 + 资本。
Memory trick: A for Apple (what you own), L for Loan (what you owe), C for Cake (your share). When you see A = L + C, picture an apple pie cut into slices – the whole pie is assets, the borrowed slices are liabilities, and the rest is your capital.
速记法：A 像苹果（你拥有的），L 像贷款（你欠的），C 像蛋糕（你的份额）。看见 A = L + C，就想象一个苹果派被切成几块——整个派是资产，借来的那几块是负债，剩下的全是你的资本。
2. Current vs Non-Current Assets and Liabilities | 流动与非流动资产与负债
Current assets are expected to be converted into cash, sold or used up within one year. Common examples: cash at bank, trade receivables (debtors), inventory (stock), and prepayments.
流动资产预计在一年内变现、售出或耗用。常见例子：银行存款、应收账款（债务人）、存货、预付费用。
Non-current assets are held for long-term use, usually beyond one year. Examples: land and buildings, machinery, motor vehicles, and intangible assets like goodwill. They are not bought for resale.
非流动资产是为长期使用而持有的，通常超过一年。例子：土地和房屋、机器设备、机动车辆以及商誉等无形资产。它们不是为了转售而购入。
Current liabilities are obligations due within one year, such as trade payables (creditors), bank overdrafts and accrued expenses. Non-current liabilities are long-term debts like bank loans repayable after more than 12 months.
流动负债是一年内到期的义务，如应付账款（债权人）、银行透支和应计费用。非流动负债是期限超过 12 个月的长期债务，比如长期银行贷款。
Memory link: Current = Cash soon. If an item will turn into cash or require cash within 12 months, label it ‘current’. Picture a stopwatch set to 12 months – assets inside that time ring are current.
记忆关联：Current 就是 “很快见现金”。如果一项东西会在 12 个月内变为现金或需要付现，就标为“流动”。想象一个定在 12 个月的秒表——在时间圈内的资产就是流动的。
3. Income and Expenses: The Profit Drivers | 收入与费用：利润驱动因素
Income includes revenue earned from selling goods (sales) and other gains such as discount received, rent received or commission income. Income increases profit and ultimately increases capital.
收入包括销售商品赚取的营收（销售收入）以及其他利得，如折扣收入、租金收入或佣金收入。收入增加利润，最终增加资本。
Expenses are costs incurred in generating income. They include purchases, wages, rent, carriage outwards, discount allowed and depreciation. Expenses reduce profit and therefore reduce capital.
费用是为产生收入而发生的成本。它们包括购货、工资、租金、运费（销货）、折扣支出和折旧。费用减少利润，从而减少资本。
Profit is simply Income minus Expenses. The crucial double-entry rule: income accounts are credited when increased, expense accounts are debited when increased. Remember: I for Income -> Credit; E for Expense -> Debit.
利润就是收入减去费用。至关重要的复式记账规则：收入账户增加记贷方，费用账户增加记借方。记住：I 字母像一根蜡烛（Candle），Credit 首字母 C；E 像比目鱼，Debit 有 D。或者简单记：INcomes Credit, Expenses Debit.
4. Purchases, Sales, Returns and Carriage | 购货、销货、退货与运费
Purchases means goods bought for resale, recorded at cost price. Sales means goods sold to customers. Remember: purchases are not expenses until the goods are sold (matching principle), but in a trading account we compare sales with cost of sales.
购货（Purchases）指为转售而购入的商品，按成本记录。销货（Sales）指向客户出售的商品。记住：在商品销售前，购货不是费用（配比原则），但在营业账户中我们要将销售与销售成本进行比对。
Returns inwards (sales returns) are goods returned by customers. They reduce sales revenue. Returns outwards (purchases returns) are goods we return to suppliers; they reduce purchases.
退货 inward（销货退回）是客户退回的商品，它会减少销售收入。退货 outward（购货退回）是我们退回给供货商的商品，它会减少购货金额。
Carriage inwards is the cost of transporting goods into the business from suppliers. It is added to the cost of purchases. Carriage outwards is the cost of delivering goods to customers; it is a selling expense.
Carriage inwards（购货运费）是将商品从供应商运入企业的成本，应计入购货成本。Carriage outwards（销货运费）是将商品送到客户手中的运费，属于销售费用。
Memory helper: ‘Inwards’ starts with I – image an arrow pointing Into the warehouse, so it becomes part of purchase cost. ‘Outwards’ starts with O – think of sending Out to customers, a selling cost.
记忆帮手：Inwards 以 I 开头，想象箭头朝里指向仓库，因此它变成购货成本的一部分。Outwards 以 O 开头，想想把货运出去给客户，属于销售费用。
5. Discounts Allowed and Discounts Received | 折扣允许与折扣收到
Discount allowed is a reduction given to credit customers who pay within a set period. It is an expense for the business because we receive less cash. Discount received is a reduction we get from suppliers for early payment – it is income.
折扣允许（Discount allowed）是对在设定时间内付款的赊账客户给予的减让。这对企业而言是一项费用，因为我们实际收到的现金变少了。折扣收到（Discount received）是我们因提前付款而从供货商获得的减让——属于收入。
Double-entry reminders: Discount allowed is debited (expense), discount received is credited (income). To distinguish them, ask: ‘Who gave the discount?’ If we allowed it, we lost money – debit. If we received it, we gained – credit.
复式记账提示：折扣允许记借方（费用），折扣收到记贷方（收入）。要区分它们，就问：“谁给出折扣？” 若是我们允许的，亏了钱——借方。若是我们收到的，赚到了——贷方。
Memory scene: Imagine a shopkeeper allowing a discount – he is ‘allowing’ money to leave his till, so it is a cost. Now picture him receiving a discount from a supplier – cash stays in his pocket, it is like income.
记忆场景：想象店主给客户打折——他“允许”钱离开收银机，所以是费用。再想象他从供货商那里获得折扣——钱留在口袋里，像是一种收入。
6. Double-Entry Rules and Account Types | 复式记账规则与账户类型
Every transaction has a dual effect: a debit entry and a credit entry. The rule is ‘debit the receiver, credit the giver’ for personal accounts, but for nominal and real accounts we use the modern classification.
每笔交易都有双重影响：借方分录和贷方分录。对个人账户的规则是“收借付贷”，但对名义账户和实物账户我们使用现代分类法。
The memory phrase DEAD CLIC helps: Debit – Expenses, Assets, Drawings. Credit – Liabilities, Income, Capital. Write it on a sticky note. Debit increases DEAD items; credit increases CLIC items.
记忆口诀 DEAD CLIC 很有用：借方——费用、资产、提款（Expenses, Assets, Drawings）；贷方——负债、收入、资本（Liabilities, Income, Capital）。把它写在便签上。借方增加 DEAD 类项目；贷方增加 CLIC 类项目。
All asset accounts normally have a debit balance; all liability accounts normally have a credit balance. Capital and income accounts are credit-natured; expenses and drawings are debit-natured. Keep these natures in mind when preparing ledger entries.
所有资产账户通常有借方余额；所有负债账户通常有贷方余额。资本和收入账户属贷方性质；费用和提款属借方性质。在准备分类账分录时牢记这些性质。
7. The Trial Balance and Types of Errors | 试算平衡表与错误类型
A trial balance is a list of all ledger account balances at a specific date. Its main purpose is to check the arithmetic accuracy of the double-entry records: total debits should equal total credits.
试算平衡表是某一特定日期所有分类账账户余额的列表。其主要目的是检查复式记账记录的算术准确性：借方总和应等于贷方总和。
However, a balanced trial balance does not prove all records are correct. Errors like omission (transaction not recorded), commission (wrong account same type), principle (wrong account type), original entry (wrong amount entered) and complete reversal (debit and credit swapped) are not revealed.
但是，试算平衡表平衡并不证明所有记录都正确。一些错误不会被发现，比如漏记（交易未记录）、串户（同类型错误账户）、原则性错误（记错账户类型）、原始分录错误（金额记错）和完全颠倒（借贷方向颠倒）。
Errors that do affect the trial balance are partial omission (only one side recorded), transposition errors (digits swapped), and casting errors (incorrect totalling). Remember: if a trial balance doesn’t balance, use a suspense account temporarily.
会影响试算平衡的错误有：部分漏记（只记了单边）、数字倒置（颠倒了数字）和加总错误（合计错误）。记住：若试算表不平，可暂时使用暂记账户（suspense account）。
8. Depreciation and Bad Debts | 折旧与坏账
Depreciation is the systematic allocation of a non-current asset’s cost over its useful life. It matches the cost of using the asset with the revenue it generates. The two CAIE common methods are straight-line (equal annual charge) and reducing balance (higher charge in early years).
折旧是将非流动资产成本在其使用寿命内系统分摊的过程。它将使用资产的成本与其产生的收入相配比。CAIE 常见的两种方法是直线法（每年等额计提）和余额递减法（早期计提较多）。
Bad debts are amounts owing from credit customers that are now considered irrecoverable. A bad debt is written off as an expense. A provision for doubtful debts is an estimate of future bad debts, created to apply the prudence concept.
坏账是因无法收回而被认为无法收取的客户欠款。坏账被注销为一项费用。呆账准备是对未来坏账的估计，其设立是为了应用稳健性原则。
Memory shortcut: Depreciation is like spreading the cost of a pizza slicer over all pizzas it cuts. Bad debts: think of a customer ‘going bad’, never paying. Provision is putting aside some profit now, just in case.
记忆捷径：折旧就像将披萨切刀的成本分摊到它切的所有披萨上。坏账：想象一个客户“变坏”了，再也不付钱。准备金则是现在预留一部分利润，以防万一。
9. Accruals and Prepayments | 应计与预付
Accrued expenses are expenses that have been incurred but not yet paid by the year end. They appear as current liabilities. Prepaid expenses are payments made in advance for benefits to be received in the next period; they are current assets.
应计费用（Accrued expenses）是会计年度内已经发生但尚未支付的费用，列作流动负债。预付费用（Prepaid expenses）是为下一个期间的受益而提前支付的款项，列作流动资产。
Accrued income is income earned but not yet received (current asset). Prepaid income (or deferred income) is income received in advance for services not yet performed (current liability). These adjustments ensure financial statements reflect all income and expenses of the period.
应计收入（Accrued income）是已赚得但尚未收到的收入（流动资产）。预收收入（Prepaid income/deferred income）是提前收到的、服务尚未提供的收入（流动负债）。这些调整确保财务报表反映本期间的全部收入和费用。
Memory device: ‘Accrual’ sounds like ‘a crew’ – work already done but payday hasn’t arrived yet. ‘Prepayment’ is paying pre- (before) you receive the benefit. Use the phrase ‘Accrued = earned/incurred, not yet settled’.
记忆装置：Accrual 的发音有点像 “a crew（一队人）”——活儿已经干了但发工资的日子还没到。Prepayment 就是 pre-（预先）付款。用这句话记：“应计 = 已赚得/已发生，尚未结算”。
10. Key Accounting Concepts and Conventions | 关键会计概念与惯例
The business entity concept states that the business and its owner are separate for accounting purposes. Personal transactions must not be mixed with business accounts.
会计主体概念规定，企业与其所有者在会计上相互独立。个人交易不得与企业账目混淆。
Prudence (conservatism) means being cautious: anticipate losses but do not anticipate profits. Record expenses and liabilities as soon as probable, but income only when reasonably certain. This leads to provisions for doubtful debts and writing down inventory.
稳健性（谨慎性）意味着要谨慎：预计可能的损失，不预计未实现的利润。只要很可能发生就确认费用和负债，但收入只在实际确定时才确认。这引出了呆账准备和存货计提。
Accruals (matching) concept requires expenses to be matched with the income they generate, regardless of when cash is paid. It is why we make accrual and prepayment adjustments.
权责发生制（配比）概念要求费用与其产生的收入相配比，而不管现金何时支付。正因为此我们才做应计和预付调整。
Consistency concept demands that the same accounting methods are used from one period to the next, so financial statements can be compared. If a change is made, it must be disclosed.
一致性概念要求各期使用相同的会计方法，以便财务报表可比。若发生变更，必须加以披露。
Going concern concept assumes the business will continue operating for the foreseeable future, so assets are valued at cost less depreciation rather than at break-up value.
持续经营概念假设企业在可预见的将来会继续经营，因此资产按成本减折旧计价，而不是按清算价值。
Memory aid: Picture the concepts as five safety rules for a financial kitchen – ‘Separate the owner (entity)’, ‘Don’t count your chickens before they hatch (prudence)’, ‘Match ingredients to dishes (accruals)’, ‘Use the same recipe each year (consistency)’, and ‘Assume the kitchen stays open (going concern)’.
记忆辅助：把这五个概念想象成财务厨房的五条安全规则——“区分厨师与厨房（主体）”、“别在鸡蛋孵化前数小鸡（稳健）”、“配料要与菜品相配（配比）”、“每年用同样的菜谱（一致性）”、“假设厨房持续营业（持续经营）”。
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