📚 Year 10 CIE Accounting: Terminology Quick-Memorisation Guide | Year 10 CIE 会计：术语速记指南
Mastering accounting starts with a solid grasp of its fundamental language. This guide breaks down the essential terms you will meet in Year 10 CIE Accounting, presenting each key idea first in English and then in Chinese to help you memorise definitions, understand relationships, and apply them confidently in the classroom and in your exams.
掌握会计始于对其基本语言的扎实理解。本指南分解了你在 Year 10 CIE 会计课程中将遇到的核心术语，先用英文再以中文呈现每一个关键概念，帮助你记忆定义、理解相互关系，并在课堂和考试中自信地运用它们。
1. The Accounting Equation | 会计等式
The accounting equation is the foundation of the double-entry system: Assets = Liabilities + Owner’s Equity. It shows that everything the business owns is funded either by borrowing (liabilities) or by the owner’s investment and retained profits (equity).
会计等式是复式记账系统的基础：资产 = 负债 + 所有者权益。它表明企业拥有的一切要么来自借款（负债），要么来自业主的投资和留存利润（权益）。
Every transaction will affect at least two items in this equation, but the equality must always hold true. This balance is the most powerful check on accuracy in accounting.
每笔交易至少会影响等式中的两个项目，但等式必须始终成立。这种平衡是会计中最有力的准确性检查。
2. Assets | 资产
An asset is a resource controlled by the entity as a result of past events, from which future economic benefits are expected to flow to the entity.
资产是企业因过去事项而控制的资源，预期会导致未来经济利益流入企业。
Current assets are expected to be used or turned into cash within one year (e.g. inventory, trade receivables, bank). Non-current assets are kept for long-term use (e.g. land, buildings, machinery).
流动资产预计在一年内使用或变现（如存货、应收账款、银行存款）。非流动资产则长期使用（如土地、建筑物、机器设备）。
A simple memory tip: assets are what the business has. They appear on the left side of the traditional accounting equation.
简单记忆技巧：资产是企业“拥有的”。它们在传统会计等式中位于左侧。
3. Liabilities | 负债
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 economic resources.
负债是企业因过去事项而产生的现时义务，履行该义务预期会导致经济利益流出企业。
Current liabilities are due within one year (e.g. trade payables, bank overdraft). Non-current liabilities are repayable beyond one year (e.g. long-term loans).
流动负债在一年内到期（如应付账款、银行透支）。非流动负债偿还期超过一年（如长期贷款）。
Think of liabilities as what the business owes to outsiders. They are sources of funds that must eventually be repaid.
可以把负债看作企业“欠”外部人的。它们是资金的来源，但最终必须偿还。
4. Owner’s Equity / Capital | 所有者权益 / 资本
Owner’s equity represents the owner’s claim on the assets of the business after all liabilities have been deducted. It is the residual interest: Equity = Assets – Liabilities.
所有者权益代表扣除所有负债后，业主对企业资产的索取权。它是剩余权益：权益 = 资产 − 负债。
It is increased by capital contributions and profits, and decreased by drawings (withdrawals by the owner for personal use) and losses.
它因资本投入和利润而增加，因提款（业主为个人用途提取资金）和亏损而减少。
Capital is the initial investment, while retained earnings accumulate from profits kept in the business. Remember: the business is separate from the owner, so even a sole trader’s equity is recorded in the business’s books.
资本是初始投资，而留存收益来自留在企业中的累积利润。记住：企业独立于业主，因此即使是独资经营者的权益也要在企业账簿中记录。
5. Revenue and Expenses | 收入与费用
Revenue (or income) is the inflow of economic benefits arising from the ordinary activities of the business, such as sales of goods or services. It increases owner’s equity.
收入（或收益）是企业在日常活动中产生的经济利益流入，例如销售商品或提供服务。它增加所有者权益。
Expenses are the costs incurred in generating revenue, like rent, wages, and electricity. They reduce owner’s equity.
费用是为产生收入而发生的成本，如租金、工资和电费。它们减少所有者权益。
The matching principle states that expenses should be recorded in the same accounting period as the revenue they helped to generate, not necessarily when cash is paid.
配比原则指出，费用应在其帮助产生的收入所在的同一会计期间内确认，而不是在支付现金时。
6. Debits and Credits | 借方与贷方
In double-entry bookkeeping, every transaction is recorded twice – once as a debit and once as a credit. The total debits must always equal total credits.
在复式记账中，每笔交易记录两次——一次记为借方，一次记为贷方。借方总额必须始终等于贷方总额。
For asset and expense accounts, an increase is a debit and a decrease is a credit. For liability, equity, and revenue accounts, an increase is a credit and a decrease is a debit.
对于资产和费用类账户，增加记借方，减少记贷方。对于负债、权益和收入类账户，增加记贷方，减少记借方。
A popular mnemonic: DEAD CLIC – Debit Expenses, Assets, Drawings; Credit Liabilities, Income, Capital. Learning this rule unlocks all journal entries.
一个流行的记忆口诀：DEAD CLIC——借方记录费用、资产、提款；贷方记录负债、收入、资本。掌握这条规则就打开了所有日记账分录的大门。
7. Double-Entry System | 复式记账系统
The double-entry system is based on the concept that every transaction has a dual effect on the accounting equation. One account is debited and another is credited, keeping the equation in balance.
复式记账系统基于这样一个概念：每笔交易对会计等式都有双重影响。一个账户被借记，另一个账户被贷记，从而保持等式平衡。
For example, when a business buys inventory on credit, Inventory (asset) increases (debit), and Trade Payables (liability) increases (credit). No net change in equity occurs from this transaction alone.
例如，当企业赊购存货时，存货（资产）增加（借记），应付账款（负债）增加（贷记）。仅此交易不会导致权益发生净变化。
Understanding this dual impact helps you trace how each transaction flows through the books and why the trial balance is such an important tool.
理解这种双重影响有助于你追踪每笔交易如何在账簿中流转，以及为什么试算表如此重要。
8. The Ledger and Journal | 分类账与日记账
The journal is the book of prime entry where transactions are recorded in chronological order before being posted to the ledger. Each journal entry shows debit and credit accounts, amounts, and a brief narration.
日记账是原始分录簿，交易按时间顺序记录，之后再过账到分类账。每笔日记账分录会显示借方与贷方账户、金额和简要说明。
The ledger is a collection of T-accounts, each summarising all transactions affecting a particular asset, liability, equity, revenue, or expense account. The general ledger is the main record.
分类账是T型账户的集合，每个账户汇总了影响某一特定资产、负债、权益、收入或费用账户的所有交易。总分类账是主要记录。
A simple T-account has a left (debit) side and a right (credit) side. The balance is the difference between the two sides.
简单的T型账户左侧为借方，右侧为贷方。账户余额是左右两侧的差额。
9. Trial Balance | 试算表
A trial balance is a list of all the ledger account balances at a particular date, divided into debit and credit columns. It is prepared to check the arithmetic accuracy of the double-entry records.
试算表是特定日期所有分类账户余额的列表，分为借方栏和贷方栏。编制试算表是为了检查复式记账记录的算术准确性。
If total debits equal total credits, the books are said to ‘balance’. If they do not match, an error has occurred somewhere – but beware: a balanced trial balance does not guarantee zero errors.
如果总借方等于总贷方，则账簿“平衡”。如果不相等，说明某处出现了错误——但是注意：试算表平衡并不能保证没有错误。
Common errors that a trial balance will not detect include omission of a whole transaction, posting to the wrong account of the same class, and compensating errors.
试算表无法发现的常见错误包括遗漏整笔交易、记入同类但错误的账户，以及抵销性错误。
10. Income Statement and Statement of Financial Position | 利润表与财务状况表
The income statement (or statement of profit or loss) reports the financial performance over a period. It lists revenues less expenses to arrive at profit or loss.
利润表（或损益表）报告在一个期间内的财务业绩。它列出收入减去费用，得出利润或亏损。
The statement of financial position (often called the balance sheet) reports the financial position at a point in time. It shows assets, liabilities, and owner’s equity.
财务状况表（通常称为资产负债表）报告在某一时点的财务状况。它列示资产、负债和所有者权益。
The link between the two is the profit figure: the net profit from the income statement is added to the capital account in the equity section of the statement of financial position.
两者之间的联系在于利润数字：利润表中的净利润会被加到财务状况表权益部分的资本账户中。
11. Cash Book and Bank Reconciliation | 现金簿与银行调节
A cash book is a combined cash and bank account that records all cash transactions. A two-column cash book has separate columns for cash and bank, while a three-column cash book also includes discount.
现金簿是记录所有现金交易的组合式现金和银行账户。双栏式现金簿会分别为现金和银行设置栏目，而三栏式现金簿还包括折扣栏。
Bank reconciliation is the process of comparing the cash book bank balance with the bank statement and identifying any differences, such as unpresented cheques or bank charges not yet recorded.
银行调节是将现金簿的银行余额与银行对账单进行比较，并识别任何差异的过程，例如未兑现支票或尚未记录的银行手续费。
It ensures the cash book reflects the true amount of cash available and helps detect errors or omissions.
它能确保现金簿反映真实可用的现金数额，并有助于发现错误或遗漏。
12. Drawings, Accruals, and Prepayments | 提款、应计与预付
Drawings refer to money or goods taken out of the business by the owner for personal use. Drawings reduce owner’s equity but are not a business expense.
提款是指业主为个人用途从企业取走的现金或商品。提款会减少所有者权益，但不属于企业费用。
Accruals (accrued expenses) are costs that have been incurred but not yet paid by the end of an accounting period. They are recorded as expenses in the income statement and as current liabilities in the statement of financial position.
应计费用（应计项）是指在会计期末已经发生但尚未支付的费用。它们在利润表中确认为费用，在财务状况表中确认为流动负债。
Prepayments are the opposite: expenses paid in advance. They are recorded as a current asset because future benefits will be received. Together, accruals and prepayments apply the matching principle.
预付费用则相反：提前支付的费用。它们被记录为流动资产，因为未来将收到利益。应计和预付共同体现了配比原则。
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