📚 Year 10 Edexcel Accounting: Key Terms Memory Guide | 爱德思Year 10会计词汇术语速记指南
Mastering accounting terminology is the first step to unlocking the language of business. This guide presents essential terms for Year 10 Edexcel Accounting in short, digestible pairs, helping you remember them faster and apply them accurately in classwork and exams.
掌握会计术语是打开商业语言大门的第一步。本指南以简短易记的中英对照形式呈现爱德思Year 10会计核心词汇，帮助你更快记忆，并在课堂和考试中准确运用。
1. The Accounting Equation | 会计等式
The accounting equation is the backbone of the entire double-entry system. It states that everything a business owns is financed either by borrowing or by the owner’s investment.
会计等式是整个复式记账系统的支柱。它表明企业拥有的一切要么是通过借款，要么是通过所有者投入来融资的。
Assets are resources controlled by the business as a result of past events, and from which future economic benefits are expected to flow. Common examples include cash, inventory, and trade receivables.
资产是指企业因过去事项而控制的、预期会导致未来经济利益流入的资源。常见例子包括现金、存货和应收账款。
Liabilities represent the business’s obligations to transfer economic resources to outside parties. Short-term payables and long-term loans are typical liabilities.
负债代表企业向外部各方转移经济资源的义务。短期应付款和长期贷款是典型的负债。
Equity is the residual interest in the assets after deducting all liabilities. It mainly consists of capital injected by the owner plus retained profits, less any drawings.
所有者权益是资产扣除全部负债后的剩余权益。它主要由所有者投入的资本加上留存利润，再减去提用款构成。
Assets = Liabilities + Equity
2. Double-Entry System: Debits and Credits | 复式记账：借方与贷方
Every business transaction affects at least two accounts. One account receives a debit entry, and another receives a credit entry, with total debits always equal to total credits.
每笔商业交易至少影响两个账户。一个账户记入借方，另一个账户记入贷方，且借方总额总是等于贷方总额。
Debits (Dr) are entered on the left-hand side of a T-account. Increases in assets and expenses are recorded as debits, while decreases in liabilities, equity, and revenue are also debits.
借方记在T型账户的左边。资产和费用的增加记在借方，负债、所有者权益和收入的减少也记在借方。
Credits (Cr) appear on the right-hand side. Liabilities, equity, and revenue increase with credits, whereas assets and expenses decrease with credits.
贷方出现在右边。负债、所有者权益和收入的增加记在贷方，而资产和费用的减少记在贷方。
You can remember this with the acronym DEAD CLIC: Debits increase Expenses, Assets, Drawings; Credits increase Liabilities, Income, Capital.
你可以用口诀 DEAD CLIC 来记住：借方增加费用、资产、提用；贷方增加负债、收入、资本。
3. Source Documents | 原始凭证
Source documents provide the evidence needed to record transactions. They must be accurate and issued at the time a transaction occurs.
原始凭证为记录交易提供了必要的证据。它们必须在交易发生时准确开具。
An invoice is a document sent by the seller to the buyer, detailing goods sold, quantities, prices, and terms of payment. Sales invoices record credit sales; purchase invoices record credit purchases.
发票是卖方发送给买方的文件，详细列出所售商品、数量、价格和付款条件。销售发票记录赊销，采购发票记录赊购。
A credit note is issued to reduce the amount owed, for example when goods are returned. Debit notes are sometimes used by buyers to request a reduction in debt before a credit note is received.
贷项通知单用来减少欠款金额，例如发生退货时。买方有时在收到贷项通知前使用借项通知单要求减少债务。
Receipts confirm that cash or bank payment has been received, while cheques and paying-in slips support bank transactions. Bank statements from the bank itself also serve as independent evidence.
收据确认现金或银行付款已收到，票据和存款单支撑银行交易。银行提供的对账单也可以作为独立证据。
4. Books of Original Entry: Journals | 日记账
Before transactions reach the ledger, they are first recorded in books of original entry. These books help to summarise similar transactions and reduce the number of ledger entries.
交易在进入分类账之前，首先记录在日记账中。这些账簿有助于汇总同类交易，减少分类账的条目数量。
The sales journal (sales day book) lists all credit sales from invoices. The purchases journal records all credit purchases. Each entry shows the customer or supplier name, invoice number, and net amount.
销售日记账（销售日记簿）列出所有赊销发票。采购日记账记录所有赊购。每条分录显示客户或供应商名称、发票编号和净额。
Returns inwards (sales returns) journal records goods returned by customers, while returns outwards (purchases returns) journal tracks goods sent back to suppliers.
销售退回日记账记录客户退回的商品，采购退回日记账追踪退还给供应商的商品。
The general journal is used for transactions that do not fit into the other specialist journals, such as depreciation adjustments, correction of errors, and opening entries.
通用日记账用于记录无法归入其他特种日记账的交易，如折旧调整、错误更正和期初分录。
5. Ledger Accounts | 分类账
A ledger account is a T-shaped record that shows all debit and credit movements for a particular asset, liability, expense, revenue, or equity item.
分类账账户是一种T型记录，显示某项特定资产、负债、费用、收入或权益项目的所有借方和贷方变动。
Each account has a title, a debit side (left) and a credit side (right). Amounts from journal entries are posted into the relevant ledger accounts.
每个账户有名称、借方（左）和贷方（右）。日记账中的金额会过入相应的分类账账户。
At the end of a period, accounts are balanced by finding the difference between total debits and total credits. A debit balance means debits exceed credits; a credit balance means the opposite.
期末时，通过计算借方总额与贷方总额的差额来结平账户。借方余额表示借方大于贷方；贷方余额则相反。
The sales ledger contains personal accounts of credit customers (trade receivables), while the purchases ledger holds accounts of credit suppliers (trade payables).
销售分类账包含赊销客户（应收账款）的个人账户，而采购分类账容纳赊购供应商（应付账款）的账户。
6. Trial Balance | 试算平衡表
A trial balance is a list of all ledger account balances at a specific date, with debit balances in one column and credit balances in another. Its main purpose is to check the arithmetic accuracy of the double-entry records.
试算平衡表是特定日期所有分类账账户余额的列表，借方余额在一列，贷方余额在另一列。其主要目的是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 be ‘in balance’. However, a balanced trial balance does not guarantee there are no errors; some errors, like omission or commission, may not affect the trial balance totals.
如果借方总额等于贷方总额，即可说账簿“平衡”。然而，平衡的试算表并不能保证没有错误；有些错误如遗漏或记账错误，可能不影响力差平衡表的总额。
Common errors revealed include single entries, different amounts recorded on the debit and credit sides, and incorrect addition of account balances.
可发现的常见错误包括单边记账、借贷双方记录金额不同，以及账户余额加总错误。
A suspense account is sometimes opened to temporarily hold a difference until the error is located and corrected.
暂记账户有时会开设，用以临时存放差额，直到错误被查找出来并更正为止。
7. Income Statement (Statement of Profit or Loss) | 利润表
The income statement shows a business’s financial performance over a period, matching revenue earned with expenses incurred to calculate profit or loss.
利润表反映企业在一个期间内的财务业绩，将所赚取的收入与所发生的费用进行配比，以计算利润或损失。
Revenue (or sales) is the income generated from ordinary trading activities. Cost of sales refers to the direct costs of buying goods that have been sold, including opening inventory, purchases, and closing inventory.
收入（或销售收入）是从日常交易活动中产生的收益。销售成本指已售商品对应的直接购买成本，包括期初存货、购货和期末存货。
Gross profit is revenue minus cost of sales. Net profit is gross profit less all other operating expenses such as rent, wages, and advertising.
毛利润是收入减去销售成本。净利润是毛利润减去所有其他营业费用，如租金、工资和广告费。
Key vocabulary in this statement includes carriage inwards (delivery cost of purchases added to cost of sales) and carriage outwards (delivery cost to customers treated as an expense).
利润表中的关键词汇包括进货运费（加入销售成本的购货运费）和销货运费（给客户送货的成本，列为费用）。
8. Statement of Financial Position (Balance Sheet) | 财务状况表
The statement of financial position shows assets, liabilities, and equity at a single point in time. It illustrates what the business owns and owes.
财务状况表显示某一时点的资产、负债和所有者权益。它展示了企业拥有什么和欠着什么。
Non-current assets are long-term resources used in the business, such as property, plant, and equipment. Current assets are short-term resources expected to be converted into cash within one year, like inventory and trade receivables.
非流动资产是企业在经营中长期使用的资源，如财产、厂房和设备。流动资产是预计在一年内转换为现金的短期资源，如存货和应收账款。
Current liabilities are obligations due within one year, including trade payables and bank overdrafts. Non-current liabilities are debts payable after more than one year, such as long-term loans.
流动负债是一年内到期的义务，包括应付账款和银行透支。非流动负债是超过一年偿还的债务，如长期借款。
Equity section shows the capital balance brought forward, any additional capital, net profit for the period, less drawings. The accounting equation must always hold true here.
权益部分显示结转的资本余额、任何新增资本、当期净利润，减去提用款。会计等式在此必须始终成立。
9. Depreciation and Accruals | 折旧与应计项目
Depreciation allocates the cost of a non-current asset over its useful life. It ensures that the expense is matched against revenue in each accounting period.
折旧将非流动资产的成本在其使用寿命内分摊。它确保费用与每个会计期间的收入相配比。
The straight-line method charges an equal amount of depreciation each year. The reducing balance method applies a fixed percentage to the asset’s net book value, giving higher charges in early years.
直线法每年计提等额折旧。余额递减法按固定百分比乘以资产的账面净值，导致早期折旧费用较高。
Accruals (or accrued expenses) are costs that have been incurred but not yet paid at the end of a period. Prepayments are expenses paid in advance and relate to a future period.
应计费用（预提费用）是期末已经发生但尚未支付的费用。预付款是提前支付、属于未来期间的费用。
Accrued revenue means income earned but not yet received, while deferred revenue is cash received before goods or services have been provided. These adjustments are vital for accurate profit measurement.
应计收入是指已赚取但尚未收到的收入，而递延收入是在提供商品或服务之前收到的现金。这些调整对于准确衡量利润至关重要。
10. Bank Reconciliation and Working Capital | 银行对账与营运资金
A bank reconciliation statement compares the cash book balance with the bank statement balance, explaining the differences through unpresented cheques, deposits in transit, and bank charges.
银行余额调节表将现金账余额与银行对账单余额进行比较，通过未兑付票据、在途存款和银行手续费解释差异。
Unpresented cheques are payments recorded in the cash book that have not yet cleared the bank. Outstanding deposits are amounts received but not yet credited by the bank.
未兑付票据是已在现金账中记录但银行尚未清算的付款。在途存款是已收到但银行尚未贷记的金额。
Working capital is the term for current assets minus current liabilities. It measures the firm’s ability to meet short-term obligations and trade efficiently.
营运资金是指流动资产减去流动负债。它衡量企业偿付短期债务和高效经营的能力。
Trade receivables (debtors) are amounts owed by credit customers. Trade payables (creditors) are amounts owed to suppliers. Managing these effectively helps keep working capital healthy.
应收账款（债务人）是赊销客户欠款的金额。应付账款（债权人）是欠供应商的金额。有效管理它们有助于保持营运资金的健康。
Published by TutorHao | Accounting Revision Series | aleveler.com
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