📚 Year 10 CCEA Accounting: Vocabulary & Terms Quick Memorisation Guide | Year 10 CCEA 会计：词汇术语速记指南
Mastering accounting vocabulary is the very first step to success in CCEA Year 10 Accounting. This guide offers a quick yet thorough overview of the essential terms you need to memorise, complete with memory aids and crystal-clear explanations. Keep this guide close as you prepare for classroom tests, end-of-topic assessments and your final exams.
掌握会计词汇是你在 CCEA Year 10 会计中取得成功的第一步。本指南为你提供了必须牢记的核心术语的快速而全面的概览，并配有记忆窍门和清晰的解释。在准备课堂测验、单元评估和期末考试时，请随时查阅本指南。
1. The Accounting Equation | 会计等式
The accounting equation underpins all double-entry bookkeeping. It tells us that everything a business owns (assets) is funded either by borrowing (liabilities) or by the owner’s own investment (capital).
会计等式是所有复式记账的基石。它告诉我们，企业拥有的一切（资产）要么是通过借款（负债）获得资金，要么是由所有者自己的投入（资本）提供资金。
Assets = Liabilities + Capital
资产 = 负债 + 资本
This equation must always remain in balance. Every single transaction will affect at least two items in a way that preserves this equality. Think of it as a set of scales that must stay perfectly level.
该等式必须始终保持平衡。每一笔交易都至少会影响两个项目，并且这种影响会维护等式的相等性。把它想象成一个天平，必须永远保持水平。
2. Assets – What the Business Owns | 资产——企业拥有的资源
Assets are resources controlled by the business as a result of past events and from which future economic benefits are expected to flow. They are usually split into two main categories.
资产是企业因过去事项而控制的资源，预期能够带来未来经济利益。资产通常分为两大类。
Non-current assets (also called fixed assets) are items that a business intends to use for more than one accounting year. Examples include land and buildings, machinery, office equipment, vehicles and fixtures. These are not bought for resale but to help the business generate income over a long period.
非流动资产（亦称固定资产）是指企业打算使用超过一个会计年度的项目。例如土地和建筑物、机器、办公设备、车辆和固定装置。这些资产不是用来转售的，而是为了帮助企业在较长时期内创造收入。
Current assets are short-term resources that are expected to be turned into cash, sold or used up within one year. Typical current assets include cash in hand, bank balances, inventory (stock), trade receivables (debtors) and prepayments. They constantly change shape as the business trades.
流动资产是预期在一年内转变为现金、被出售或用尽的短期资源。典型的流动资产包括库存现金、银行存款、存货（库存）、应收账款（债务人）和预付费用。随着企业日常经营，它们不断变换形态。
3. Liabilities – What the Business Owes | 负债——企业欠下的债务
Liabilities are present obligations of the business arising from past events, the settlement of which is expected to result in an outflow of resources. Like assets, they are classified according to when they fall due.
负债是企业因过去事项而产生的现时义务，预期会导致经济资源流出。与资产类似，负债也按到期时间进行分类。
Non-current liabilities are debts that do not have to be repaid within the next 12 months. Common examples are long-term bank loans and mortgages. These provide stable, long-term finance for the business.
非流动负债是指在未来 12 个月内无需偿还的债务。常见例子包括长期银行贷款和按揭贷款。这些为企业提供了稳定的长期融资。
Current liabilities are obligations that must be settled within one year. They include trade payables (creditors) – amounts owed to suppliers – bank overdrafts, short-term loans and accruals. Managing current liabilities carefully is vital for keeping the business liquid.
流动负债是必须在一年内清偿的债务。它们包括应付账款（债权人）——欠供应商的款项——银行透支、短期借款以及应计费用。谨慎管理流动负债对于保持企业的流动性至关重要。
4. Capital / Equity | 资本/所有者权益
Capital represents the owner’s financial stake in the business. It is not a static figure; it changes whenever the owner introduces more money, when the business earns a profit or when the owner takes out drawings.
资本代表所有者在企业中的财务权益。它不是一成不变的数字；每当所有者投入更多资金、企业赚取利润或所有者提取款项时，资本都会发生变化。
The closing capital can be calculated using this relationship:
期末资本可以利用以下关系式来计算：
Closing Capital = Opening Capital + Capital Introduced + Net Profit – Drawings
期末资本 = 期初资本 + 投入资本 + 净利润 – 提款
Drawings are amounts the owner withdraws for personal use. Remember that drawings reduce capital but are not an expense of the business. They never appear in the income statement.
提款是所有者因个人用途而提取的金额。切记：提款会减少资本，但它不是企业的费用，永远不列入损益表。
5. Income and Expenses | 收入与费用
Income is the inflow of economic benefits earned from the business’s ordinary activities. The most obvious example is sales revenue, but income also includes rent received, commission income and interest received.
收入是企业从日常活动中赚取的经济利益流入。最明显的例子是销售收入，但收入还包括收到的租金、佣金收入和利息收入。
Expenses are the costs incurred in running the business and generating that income. They represent outflows of assets (usually cash) or increases in liabilities. Typical expenses are cost of sales, wages and salaries, rent, electricity, insurance and depreciation.
费用是企业运营和创造收入过程中发生的成本。它们代表资产的流出（通常是现金）或负债的增加。典型费用包括销售成本、工资薪金、租金、电费、保险费和折旧费。
Net profit is the reward for the owner’s effort and risk. It is calculated as:
净利润是对所有者努力与风险的回报。其计算方法为：
Net Profit = Gross Profit + Other Income – Expenses
净利润 = 毛利 + 其他收入 – 费用
6. Debits and Credits – The Golden Rules | 借方与贷方——黄金法则
The double-entry system relies on two simple columns: debit (left) and credit (right). Every transaction is recorded so that the total debit entries equal the total credit entries. The challenge is knowing which accounts to debit and which to credit when a balance increases.
复式记账系统依赖于两个简单的栏目：借方（左）和贷方（右）。每笔交易都按借方总额等于贷方总额的方式记录。难点在于知道当账户余额增加时，应借记还是贷记该账户。
The classic CCEA memory aid is ‘DEAD CLIC’:
CCEA 经典的记忆口诀是 ‘DEAD CLIC’：
Debit Expenses, Assets and Drawings.
借方记 费用、资产 和 提款。
Credit Liabilities, Income and Capital.
贷方记 负债、收入 和 资本。
To decrease an account, you simply do the opposite. So if buying an asset increases it (debit), selling or disposing of an asset decreases it (credit). If earning income increases capital (credit), then an expense decreases capital (debit). Practice this until it becomes second nature.
要减少账户余额，只需做相反的记录。因此，如果购买资产使其增加（借记），那么售出或处置资产就使其减少（贷记）。如果赚取收入使资本增加（贷记），那么发生费用就使资本减少（借记）。反复练习直到这成为你的第二本能。
7. The Trial Balance | 试算平衡表
A trial balance is a list of every ledger account balance at a specific date, arranged in two columns: debit balances on the left and credit balances on the right. It is usually prepared at the end of an accounting period before drafting financial statements.
试算平衡表是特定日期所有分类账户余额的清单，分设两栏：左侧为借方余额，右侧为贷方余额。它通常在会计期末、编制财务报表之前编制。
The main purpose of a trial balance is to check the arithmetical accuracy of the double-entry records. If total debits equal total credits, the trial balance ‘balances’. However, a balanced trial balance does not prove that the books are error-free. Errors of omission, commission, principle, compensating errors and complete reversal of entries can all hide behind a balanced trial balance.
试算平衡表的主要目的是检验复式记录的算术准确性。如果借方总额等于贷方总额，则试算平衡表“平衡”。但是，平衡的试算平衡表并不证明账目毫无差错。漏记错误、入错账户、原则性错误、抵销错误和完全反方向记录都可能藏在平衡的试算平衡表之后。
8. Income Statement Terms | 损益表术语
The income statement (also called the profit and loss account) summarises the business’s financial performance over a period of time. You need to know the precise meaning of each line.
损益表（亦称利润表）汇总了企业在一段时间内的财务业绩。你需要知道每一行术语的确切含义。
Sales revenue is the income generated from selling goods or services. Cost of sales is the direct cost of the goods sold, found by: Opening Inventory + Purchases – Closing Inventory.
销售收入 是销售商品或服务所产生的收入。销售成本 是已售商品的直接成本，通过以下公式求得：期初存货 + 本期采购 – 期末存货。
Gross profit is the difference between sales revenue and cost of sales. It must be large enough to cover all other expenses. Net profit is what remains after adding any other income and deducting all remaining expenses. It is the final profit figure attributable to the owner.
毛利 是销售收入与销售成本之间的差额。它必须足够大以覆盖其他所有费用。净利润 是在加上其他任何收入并扣除所有剩余费用后剩下的部分。它是归属于所有者的最终利润数字。
9. Statement of Financial Position Terms | 资产负债表术语
The statement of financial position (still often called the balance sheet) captures the business’s financial position at a single point in time. It is a snapshot, not a video.
资产负债表（仍常被称为财务状况表）反映企业在某一时点的财务状况。它是一个快照，而不是一段视频。
Assets are normally listed in order of permanence: non-current assets first, then current assets. Liabilities appear in order of repayment urgency: non-current liabilities followed by current liabilities. The capital section starts with opening capital, adds profit for the year, deducts drawings and arrives at closing capital.
资产通常按持久性顺序排列：先列非流动资产，再列流动资产。负债按偿还的紧迫性排列：非流动负债之后是流动负债。资本部分从期初资本开始，加上当年利润，减去提款，得出期末资本。
The balance sheet must obey the accounting equation. Therefore, total assets will always equal total liabilities plus capital. If they do not, an error has been made.
资产负债表必须遵循会计等式。因此，资产总额总是等于负债总额加资本。如果不相等，就说明有错误。
10. Adjustments – Accruals and Prepayments | 调整项目——应计与预付
Under the accruals concept, income and expenses are recorded in the period they are earned or incurred, regardless of when the cash is received or paid. This requires adjustments for accruals and prepayments at the year-end.
根据应计概念，收入和费用应按其赚取或发生的期间进行记录，而不论现金何时收到或支付。这就需要在年末进行应计和预付的调整。
An accrual is an expense that has been consumed or incurred during the period but has not yet been invoiced or paid. For example, electricity used in December but billed in January. We add the accrual to the expense in the income statement and show it as a current liability in the balance sheet.
应计费用 是该期间已耗用或发生、但尚未收到账单或支付的费用。例如，12 月份使用的电费但在 1 月份才收到账单。我们在损益表中将此应计额加至该费用，并在资产负债表中将其列为流动负债。
A prepayment occurs when a payment has been made in advance for a benefit that will be received in the next accounting period. Typical examples are insurance premiums or rent paid in advance. We deduct the prepayment from the expense in the income statement and show it as a current asset.
预付费用 是指已提前支付，但
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