📚 Year 10 CCEA Accounting: Summer Preparation and Bridging Course | Year 10 CCEA 会计：暑期预习与衔接课程
Welcome to the world of accounting! This summer bridging course is designed to give you a head start on the Year 10 CCEA Accounting syllabus. By gaining key concepts early, you will build confidence and be well prepared for the first term. Accounting is not just about numbers; it is the story of a business told through financial records.
欢迎来到会计世界！本次暑期衔接课程旨在帮助你提前预习 Year 10 CCEA 会计课程，掌握关键概念，建立信心，为第一学期做好充分准备。会计不仅仅是数字，它是通过财务记录讲述的企业故事。
1. Why Study Accounting? | 为什么学习会计？
Accounting is often called the ‘language of business’ because it communicates a business’s financial health to owners, managers and external stakeholders. Studying accounting develops your analytical, problem-solving and decision-making skills, which are valuable in any career.
会计常被称为“商业语言”，因为它向所有者、管理者和外部利益相关者传递企业的财务健康状况。学习会计能培养分析、解决问题和决策的能力，这些技能在任何职业中都很宝贵。
Beyond career prospects, accounting helps you manage personal finances effectively. You will learn to budget, track spending and understand bank statements – essential life skills for everyone.
除了职业前景，会计还能帮助你有效管理个人财务。你将学会编制预算、追踪支出并看懂银行对账单——这些都是每个人的必备生活技能。
2. Basic Accounting Concepts | 会计基本概念
Before diving into books and ledgers, you need to understand some fundamental concepts. Accounting records and reports financial transactions using standard principles. Key concepts include the business entity concept (the business is separate from its owner), the money measurement concept (only transactions in monetary terms are recorded) and the going concern concept (the business will continue operating).
在深入学习账簿之前，你需要了解一些基本概念。会计使用标准原则记录和报告财务交易。关键概念包括企业主体概念（企业与其所有者是分开的）、货币计量概念（仅记录以货币计量的交易）以及持续经营概念（企业将继续运营）。
Another vital concept is the dual aspect concept, which states that every transaction has two effects on the accounting equation. This underpins double-entry bookkeeping.
另一个重要概念是双重性概念，即每笔交易对会计等式都有两方面的影响，这是复式记账的基础。
3. The Accounting Equation | 会计等式
The accounting equation is the foundation of all accounting systems. It can be written as:
会计等式是所有会计体系的基础，可以表示为：
Assets = Liabilities + Capital
Assets are resources owned by the business (e.g. cash, inventory, equipment). Liabilities are amounts owed to others (e.g. loans, trade payables). Capital (or equity) represents the owner’s financial interest in the business. This equation must always balance after each transaction.
资产是企业拥有的资源（如现金、存货、设备）。负债是企业欠他人的金额（如贷款、应付账款）。资本（或所有者权益）代表所有者对企业的财务权益。该等式在每笔交易后都必须保持平衡。
Understanding how transactions affect this equation is crucial. For example, buying inventory with cash decreases one asset (cash) and increases another asset (inventory) – the equation total remains unchanged.
理解交易如何影响这一等式至关重要。例如，用现金购买存货会减少一项资产（现金）并增加另一项资产（存货）——等式的总额保持不变。
4. The Double-Entry System | 复式记账系统
Double-entry bookkeeping is the method used to record financial transactions. Every transaction involves at least two accounts: one account is debited and another is credited. The total value of debits must always equal the total value of credits. This system ensures accuracy and helps detect errors.
复式记账是记录财务交易的方法。每笔交易至少涉及两个账户：一个账户借记，另一个账户贷记。借记总额必须始终等于贷记总额。该系统确保准确性并帮助发现错误。
In practice, transactions are first recorded in journals (books of prime entry) and then posted to ledger accounts. You will work with T-accounts to visualise debits and credits. A T-account has a left side (debit) and a right side (credit).
实务中，交易首先记录在日记账（原始分录簿）中，然后过账到分类账账户中。你将使用T型账户来展示借方和贷方。T型账户左侧为借方，右侧为贷方。
5. Rules of Debit and Credit | 借记与贷记规则
Debits and credits follow specific rules based on the accounting equation. To increase an asset account, you debit it; to decrease it, you credit it. For liability and capital accounts, the opposite applies: credit to increase, debit to decrease.
借记和贷记基于会计等式遵循特定规则。增加资产账户需要借记；减少资产账户需要贷记。对于负债和资本账户，规则相反：增加时贷记，减少时借记。
Income and expenses follow similar logic. Income increases capital, so income accounts are credited to increase. Expenses decrease capital, so expense accounts are debited to increase. Remember the mnemonic: DEAD CLIC – Debit Expenses, Assets, Drawings; Credit Liabilities, Income, Capital (including the owner’s drawings being debited).
收入和费用遵循类似的逻辑。收入增加资本，因此收入账户增加时贷记。费用减少资本，因此费用账户增加时借记。记住助记口诀：DEAD CLIC——借记费用、资产、提款；贷记负债、收入、资本（其中所有者提款也是借记）。
| Account type | To increase | To decrease |
|---|---|---|
| Assets | Debit | Credit |
| Liabilities | Credit | Debit |
| Capital | Credit | Debit |
| Income | Credit | Debit |
| Expenses | Debit | Credit |
Applying these rules correctly is essential for preparing accurate financial statements. Practice with simple transactions, such as receiving cash from sales or paying rent, to build fluency.
正确应用这些规则是编制准确财务报表的关键。通过练习简单交易，如收到销售现金或支付租金，来熟练掌握。
6. Source Documents and Books of Original Entry | 原始凭证与原始分录簿
Every accounting entry starts with a source document. These documents provide evidence of a transaction. Common source documents include invoices (when buying or selling on credit), receipts (cash payments received), bank statements and credit notes (for returns). You need to be able to identify the correct document for a given scenario.
每笔会计分录都始于原始凭证。这些单据为交易提供证据。常见的原始凭证包括发票（赊购或赊销时）、收据（收到的现金付款）、银行对账单和贷项通知单（用于退货）。你需要能够根据给定场景识别正确的凭证。
Transactions are initially recorded in books of original entry (day books). These include the sales journal, purchases journal, returns inwards journal, returns outwards journal, cash book and the general journal. The cash book serves as both a book of original entry and a ledger account for bank and cash transactions.
交易最初记录在原始分录簿（日记账）中，包括销售日记账、采购日记账、销售退回日记账、采购退回日记账、现金簿和普通日记账。现金簿既是原始分录簿，也是记录银行和现金交易的分类账账户。
7. The Trial Balance | 试算平衡表
A trial balance is a list of all ledger account balances at a particular date, divided into debit and credit columns. Its main purpose is to check the arithmetic accuracy of the double-entry system. If total debits equal total credits, the ledger is said to be ‘in balance’.
试算平衡表是某一特定日期所有分类账账户余额的列表，分为借方和贷方两列。其主要目的是检查复式记账系统的算术准确性。如果借方总额等于贷方总额，则分类账“平衡”。
However, a balanced trial balance does not guarantee that there are no errors. Errors of omission, commission, principle, compensating errors and complete reversal of entries may still exist. You will learn to identify and correct these errors in your course.
然而，试算平衡表平衡并不保证没有错误。遗漏、记账错误、原则性错误、抵销性错误和完全反向记录仍然可能存在。你将在课程中学习识别并更正这些错误。
8. Income Statement:
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