📚 Year 10 Eduqas Accounting: Key Terms Quick Reference Guide | Year 10 Eduqas 会计：词汇术语速记指南
Mastering the language of accounting is the first step toward success in the Year 10 Eduqas syllabus. This guide gives you a clear, concise list of essential terms – exactly what you need to know, with no fluff. Learn these definitions, and you will already have a huge advantage when tackling exam questions, as much of the paper tests your ability to recognise and apply the correct terminology.
掌握会计语言是 Year 10 Eduqas 课程成功的第一步。这份指南为你提供清晰、简明的基本术语列表——全是你需要知道的内容，没有废话。记住这些定义，你在解答考题时就已经拥有了巨大优势，因为试卷中很大一部分都在考察你是否能识别并应用正确的术语。
1. The Accounting Equation | 会计等式
The accounting equation is the foundation of all bookkeeping. It states: Assets = Liabilities + Capital. This must always balance and every transaction you record will keep this equation in equilibrium. If it does not balance, you have made an error somewhere in the accounts.
会计等式是所有簿记的基础。它表示为：资产 = 负债 + 资本。这个等式必须始终平衡，你记录的每一笔交易都会使该等式保持平衡。如果它不平衡，说明你的账目某处出了差错。
Assets = Liabilities + Capital
2. Assets | 资产
An asset is a resource controlled by the business that is expected to bring future economic benefits. Assets are divided into non-current assets (long-term, e.g., machinery, buildings, vehicles) and current assets (short-term, e.g., cash, trade receivables, inventories). In Year 10, it is vital to classify assets correctly because they appear in different sections of the Statement of Financial Position.
资产是企业所控制的、预期能带来未来经济利益的资源。资产分为非流动资产（长期，例如机器、建筑物、车辆）和流动资产（短期，例如现金、应收账款、存货）。在 Year 10，正确分类资产至关重要，因为它们出现在财务状况表的不同部分。
- Non-current assets | 非流动资产: Land and buildings, Plant and equipment, Motor vehicles
- Current assets | 流动资产: Inventories (stock), Trade receivables (debtors), Cash at bank, Cash in hand
3. Liabilities | 负债
A liability is a present obligation of the business arising from past events, the settlement of which is expected to result in an outflow of resources. Like assets, liabilities are split into non-current (due after more than one year, e.g., bank loan) and current (due within one year, e.g., trade payables, overdraft). Being able to distinguish between the two is a frequent exam requirement.
负债是企业因过去事项而产生的现时义务，该义务的履行预期会导致经济利益流出企业。与资产类似，负债分为非流动负债（一年以上到期，例如银行贷款）和流动负债（一年内到期，例如应付账款、透支）。能够区分这两者是考试中的常见要求。
- Current liabilities | 流动负债: Trade payables (creditors), Bank overdraft, Accruals
- Non-current liabilities | 非流动负债: Long-term bank loan, Mortgage
4. Capital and Drawings | 资本与提款
Capital is the owner’s stake in the business – the amount the business owes back to the owner. It increases when the business makes a profit and when the owner introduces more money. Drawings are amounts the owner takes out of the business for personal use, and they reduce the capital account. On the balance sheet, the closing capital is calculated as: Opening Capital + Profit (or – Loss) – Drawings.
资本是所有者对企业的投入——即企业欠所有者的金额。当企业盈利和所有者追加投资时，资本会增加。提款是所有者从企业提取用于个人用途的金额，它会减少资本账户。在资产负债表中，期末资本的计算方式为：期初资本 + 利润（或– 亏损）– 提款。
Closing Capital = Opening Capital + Profit – Drawings
5. Revenue and Expenses | 收入与费用
Revenue (also called sales or turnover) is the income generated from the ordinary activities of the business, like selling goods or providing services. It is recorded when the sale is made, not necessarily when the cash is received (accruals basis). Expenses are the costs incurred in earning revenue, such as rent, wages, insurance, and purchases of inventory. The matching principle requires expenses to be matched to the revenue they helped generate in the same accounting period.
收入（也叫销售额或营业额）是企业日常活动产生的收益，例如销售商品或提供服务。收入是在销售发生时记录的，而不一定是在收到现金时（权责发生制）。费用是为赚取收入而发生的成本，如租金、工资、保险费以及购买存货。配比原则要求费用必须与其帮助产生的收入在同一会计期间匹配。
6. Double-Entry Bookkeeping | 复式记账
Double-entry bookkeeping means that every transaction affects at least two accounts: one account is debited and another is credited, with the total debits always equalling the total credits. This system ensures the accounting equation stays balanced. In Year 10, you will be expected to record transactions using standard double-entry rules, not just remember definitions.
复式记账意味着每笔交易至少影响两个账户：一个账户记借方，另一个账户记贷方，借方总额始终等于贷方总额。这个系统确保了会计等式的平衡。在 Year 10，你不仅要记住定义，还要能用标准的复式记账规则记录交易。
7. Debits and Credits | 借方与贷方
‘Debit’ and ‘credit’ are often confusing at first, but there is a clear rule: for every transaction, debit the receiver and credit the giver. More practically, remember how different types of accounts behave:
‘借方’和’贷方’一开始常常令人困惑，但有一条清晰的规则：每笔交易，借记接受方，贷记给予方。更实用的是，记住不同类型账户的行为方式：
| Account type | Account type (账户类型) | To increase | To decrease |
|---|---|---|---|
| Assets | 资产 | Debit | Credit |
| Liabilities | 负债 | Credit | Debit |
| Capital | 资本 | Credit | Debit |
| Revenue/Income | 收入 | Credit | Debit |
| Expenses | 费用 | Debit | Credit |
| Drawings | 提款 | Debit | Credit |
This table is worth memorising, as it underpins every journal entry you will make.
这张表值得记住，因为它是你所做每一笔分录的基础。
8. The Trial Balance | 试算平衡表
A trial balance is a list of all the ledger accounts and their closing balances at a specific date. The total of debit balances must equal the total of credit balances. If they do not match, a mistake has occurred, such as a single entry missing or an addition error. A balanced trial balance does not guarantee that the accounts are error-free – compensating errors and errors of omission can still exist.
试算平衡表是在特定日期列示所有分类账账户及其期末余额的清单。借方余额的总和必须等于贷方余额的总和。如果两者不相等，就说明发生了错误，例如遗漏了一笔分录或加总错误。试算平衡表平衡并不能保证账目完全没有错误——抵消性错误和遗漏性错误仍然可能存在。
9. The Income Statement | 利润表
The income statement (also called the profit and loss account) shows the financial performance of the business over a period of time. It starts with revenue, deducts cost of sales to give gross profit, and then deducts all other expenses to arrive at the profit for the year. Key terms include gross profit, operating expenses, and net profit. For Year 10, focus on the difference between gross profit (Revenue – Cost of Sales) and net profit (Gross Profit – Expenses).
利润表（也叫损益表）反映企业在一个时期内的财务业绩。它以收入开始，减去销售成本得出毛利润，再减去所有其他费用得出年度净利润。关键术语包括毛利润、经营费用和净利润。对 Year 10 来说，要聚焦于毛利润（收入 – 销售成本）和净利润（毛利润 – 费用）的区别。
Gross Profit = Revenue – Cost of Sales
Net Profit = Gross Profit – Expenses
10. The Statement of Financial Position | 财务状况表
This statement (traditionally called the balance sheet) shows the assets, liabilities, and capital of the business at a single point in time. It is a snapshot, not a record over a period. The layout follows the accounting equation, with non-current assets listed first, then current assets, then current and non-current liabilities, and finally the capital section. The net assets figure (Total Assets – Total Liabilities) must equal the closing capital.
这份报表（传统上称为资产负债表）显示企业在某个时间点的资产、负债和资本。它是一个快照，而不是一段时期的记录。其格式遵循会计等式，首先列示非流动资产，然后是流动资产，接着是流动负债和非流动负债，最后是资本部分。净资产（总资产 – 总负债）必须等于期末资本。
11. Key Terms for Inventory and Purchases | 存货与采购关键术语
Inventory (stock) is goods held for resale. There are three main types: raw materials, work-in-progress, and finished goods, though Year 10 mostly uses simple trading stock. Purchases are goods bought for resale, and they are an expense in the income statement. Cost of sales is calculated as Opening Inventory + Purchases – Closing Inventory. Carriage inwards (delivery cost on purchases) is added to purchases; carriage outwards (delivery cost on sales) is a selling expense.
存货（库存）是待售的商品。主要有三种类型：原材料、在产品和产成品，但 Year 10 大多使用简单的交易存货。采购是为转售而购买的商品，是利润表中的一项费用。销售成本的计算公式是：期初存货 + 采购 – 期末存货。进货运费（购买时的运费）计入采购成本；销货运费（销售时的运费）是一项销售费用。
Cost of Sales = Opening Inventory + Purchases – Closing Inventory
12. Other Important Concepts | 其他重要概念
A few more terms frequently appear in Eduqas Year 10 exams: ‘trade receivable’ (a customer who owes the business money for goods bought on credit), ‘trade payable’ (a supplier to whom the business owes money), ‘accruals’ (expenses incurred but not yet paid), and ‘prepayments’ (expenses paid in advance). Remember the going concern concept – businesses are assumed to continue operating unless there is evidence to the contrary. Also, the accruals concept ensures transactions are recorded when they occur, not when cash moves.
还有几个术语经常出现在 Eduqas Year 10 考试中：’应收账款’（因赊购商品而欠企业款项的客户）、’应付账款’（企业欠其款项的供应商）、’应计费用’（已发生但尚未支付的费用）和’预付费用’（提前支付的费用）。记住持续经营概念——除非有相反证据，否则假设企业将继续运营。此外，权责发生制概念确保交易在发生时入账，而非在现金流动时。
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