Year 10 Eduqas Accounting: Summer Preparation and Bridging Course | Year 10 Eduqas 会计：暑期预习与衔接课程

📚 Year 10 Eduqas Accounting: Summer Preparation and Bridging Course | Year 10 Eduqas 会计：暑期预习与衔接课程

Welcome to your Year 10 Eduqas Accounting summer bridging programme. This guide will help you build a solid foundation in accounting principles before you start the course. By previewing key concepts such as the accounting equation, double-entry bookkeeping, and financial statements, you will feel more confident and prepared for the academic year ahead.

欢迎参加 Year 10 Eduqas 会计暑期衔接课程。本指南将帮助你在课程开始前打下坚实的会计学基础。通过预习会计等式、复式记账和财务报表等关键概念，你将更加自信，为接下来的一学年做好充分准备。

1. Introduction to Accounting | 会计学入门

Accounting is the systematic process of recording, analysing, and interpreting financial transactions of a business. Its primary purpose is to provide useful financial information to stakeholders such as owners, managers, investors, and creditors so they can make informed decisions.

会计是系统地记录、分析和解释企业财务交易的过程。其主要目的是为所有者、管理者、投资者和债权人等利益相关者提供有用的财务信息，以便他们做出明智的决策。

Accounting information helps answer questions like: Is the business making a profit? What are its assets and liabilities? Can it pay its debts? Financial statements are the end product of the accounting process and serve as a communication tool for the entity’s financial health.

会计信息有助于回答诸如：企业是否盈利？它的资产和负债状况如何？它能否偿还债务？等问题。财务报表是会计过程的最终产物，是沟通企业财务状况的工具。

2. The Accounting Equation | 会计等式

The accounting equation is the basic rule of double-entry bookkeeping. It states that a business’s total assets are always equal to the sum of its liabilities and owner’s equity. This relationship must remain in balance after every transaction.

会计等式是复式记账的基本规则。它表明，企业的总资产始终等于其负债与所有者权益的总和。每笔交易发生后，这种关系都必须保持平衡。

Assets = Liabilities + Equity

资产代表企业拥有或控制的经济资源，例如现金、存货和设备

Published by TutorHao | Year 10 Accounting Revision Series | aleveler.com

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