📚 Year 10 OCR Accounting: Vocabulary Quick Memorisation Guide | Year 10 OCR 会计：词汇术语速记指南
Mastering accounting terminology is the first step towards success in your Year 10 OCR course. This guide breaks down key terms, provides memory aids, and explains how each concept fits into the double-entry system. From the basic accounting equation to adjusting entries and core concepts, you will find everything needed to build confidence and fluency.
掌握会计术语是 Year 10 OCR 课程成功的第一步。本指南分解关键术语，提供记忆辅助，并解释每个概念如何融入复式记账系统。从基本会计等式到调整分录和核心概念，你将找到建立信心和流利度所需的一切。
1. The Accounting Equation | 会计等式
The accounting equation is the backbone of all financial records: Assets = Liabilities + Capital. This must always balance after every transaction. Assets represent what the business owns; liabilities are what it owes; and capital is the owner’s stake.
会计等式是所有财务记录的支柱：资产 = 负债 + 资本。每笔交易后，这一等式必须始终保持平衡。资产代表企业拥有的资源；负债是它所欠的债务；资本是所有者投入的权益。
Remember the mnemonic ‘A L C’ or think of a see-saw where the left side (Assets) always equals the right side (Liabilities + Capital). When you buy a computer with cash, one asset increases and another decreases – the equation stays balanced.
记住助记词 ‘A L C’，或者想象一个跷跷板：左边（资产）总是等于右边（负债 + 资本）。当你用现金购买电脑时，一项资产增加，另一项资产减少，等式依然保持平衡。
2. Debits and Credits – The Golden Rules | 借方与贷方——黄金规则
Debits (Dr) and credits (Cr) are the foundation of double-entry bookkeeping. A debit entry increases assets and expenses, while it decreases liabilities, capital and income. A credit does the opposite. The total debits must always equal total credits.
借方 (Dr) 和贷方 (Cr) 是复式记账的基础。借记分录增加资产和费用，同时减少负债、资本和收入。贷记则相反。所有借方总额必须始终等于贷方总额。
The mnemonic DEAD CLIC helps you recall which accounts carry a debit balance: Debit Expenses, Assets, Drawings – Credit Liabilities, Income, Capital. Visualise a T-account with the left side for debits and the right side for credits.
助记词 DEAD CLIC 帮助你记住哪些账户通常有借方余额：费用、资产、提款记借方；负债、收入、资本记贷方。想象一个 T 型账户，左边为借方，右边为贷方。
| Account Type | To Increase | To Decrease |
| Assets | Debit | Credit |
| Expenses | Debit | Credit |
| Drawings | Debit | Credit |
| Liabilities | Credit | Debit |
| Income | Credit | Debit |
| Capital | Credit | Debit |
3. Assets: Current and Non-Current | 资产：流动与非流动
Assets are resources controlled by a business as a result of past events and from which future economic benefits are expected to flow. They are split into current assets (held for less than one year) and non-current assets (held for more than one year).
资产是企业因过去事项而控制的、预期会带来未来经济利益的资源。它们分为流动资产（持有期少于一年）和非流动资产（持有期超过一年）。
Current assets include cash, trade receivables (debtors) and inventory. Non-current assets include machinery, vehicles, and premises. Think of current assets as ‘quick to turn into cash’ and non-current assets as ‘long-term workhorses’.
流动资产包括现金、应收账款（债务人）和存货。非流动资产包括机器、车辆和房产。可以将流动资产理解为“能快速变现的资产”，而非流动资产则是“长期劳作的工具”。
4. Liabilities: What You Owe | 负债：你所欠的
Liabilities are present obligations arising from past events, the settlement of which is expected to result in an outflow of resources. They are classified as current liabilities (due within 12 months) and non-current liabilities (due after more than 12 months).
负债是因过去事项而产生的现时义务，其清偿预期会导致资源流出。负债分为流动负债（12 个月内到期）和非流动负债（超过 12 个月到期）。
Typical current liabilities are trade payables (creditors), bank overdrafts and short-term loans. Non-current liabilities include bank loans repayable beyond one year and mortgages. A simple memory hook: current liabilities are ‘bills due soon’, while non-current liabilities are ‘debts for the distant future’.
典型的流动负债包括应付账款（债权人）、银行透支和短期借款。非流动负债包括一年后偿还的银行贷款和抵押贷款。简单的记忆方法是：流动负债是“即将到期的账单”，非流动负债是“遥远未来的债务”。
5. Capital, Drawings and Profit | 资本、提款与利润
Capital is the owner’s investment in the business, often called equity. It increases when the business earns a profit and decreases when the owner takes out drawings or when the business makes a loss.
资本是所有者对企业的投资，通常称为权益。当企业盈利时资本增加，当所有者提款或企业亏损时资本减少。
Drawings are amounts withdrawn by the owner for personal use – they are not an expense of the business. Profit is calculated by deducting expenses from revenue. The classic link: Closing Capital = Opening Capital + Profit – Drawings.
提款是所有者提取用于个人支出的金额，不属于企业费用。利润通过从收入中扣除费用计算得出。经典关系式为：期末资本 = 期初资本 + 利润 – 提款。
Closing Capital = Opening Capital + Profit – Drawings
6. Revenue and Expenses | 收入与费用
Revenue (also called sales, turnover or income) arises from the ordinary activities of a business, such as selling goods or providing services. Expenses are the costs incurred in generating that revenue, such as rent, wages and electricity.
收入（也称销售额、营业额或收益）产生于企业的日常活动，如销售商品或提供服务。费用是为产生收入而发生的成本，如租金、工资和电费。
A key rule: Revenue is credited, expenses are debited. This aligns with DEAD CLIC. When a sale is made on credit, you debit trade receivables and credit sales. When you pay rent, debit rent expense and credit bank.
关键规则是：收入记贷方，费用记借方。这与 DEAD CLIC 一致。当赊销时，借记应收账款，贷记销售收入。支付租金时，借记租金费用，贷记银行存款。
7. Accruals and Prepayments | 应计与预付
The accruals concept states that revenue and expenses must be recorded in the period they relate to, not when cash is received or paid. An accrual is an expense incurred but not yet invoiced; a prepayment is an expense paid in advance for a future period.
权责发生制概念要求收入和费用必须在其所属期间记录，而不是在收付现金时。应计费用是已发生但尚未收到账单的费用；预付费用是为未来期间提前支付的费用。
For example, if rent for the year is £12,000 but only £10,000 has been paid, there is a £2,000 accrual. If £1,500 insurance is paid for 15 months, you must remove the portion relating to the next accounting period as a prepayment.
例如，若全年租金为 12,000 英镑但只支付了 10,000 英镑，则存在 2,000 英镑的应计费用。若支付了 1,500 英镑购买 15 个月的保险，则必须将下一会计期间的部分扣除，作为预付费用。
8. Depreciation and Bad Debts | 折旧与坏账
Depreciation spreads the cost of a non-current asset over its useful life, following the matching concept. The simplest method for Year 10 is straight-line depreciation: (Cost – Residual Value) / Useful Life. It is recorded as a debit to depreciation expense and a credit to accumulated depreciation.
折旧根据配比概念，将非流动资产成本在其使用年限内分摊。Year 10 最简单的计算方法是直线法：（成本 – 残值）/ 使用年限。记账时借记折旧费用，贷记累计折旧。
Bad debts arise when a trade receivable is unlikely to pay. A direct write-off debits bad debts expense and credits trade receivables. To be prudent, businesses also create an allowance for doubtful debts, which is an estimate of future credit losses.
坏账产生于应收账款无法收回时。直接冲销法借记坏账费用，贷记应收账款。根据谨慎性原则，企业还会计提呆账准备，即对未来信用损失的估计。
9. The Trial Balance and Final Accounts | 试算表与最终账户
A trial balance lists all ledger account balances at a given date. Total debit balances must equal total credit balances. It is used to check the arithmetic accuracy of the double-entry records before preparing final accounts.
试算表列出了某一特定日期所有分类账账户的余额。借方余额之和必须等于贷方余额之和。它用于在编制最终账户前检查复式记账的算术准确性。
The income statement (profit and loss account) calculates gross profit (sales – cost of sales) and net profit (gross profit – expenses). The statement of financial position (balance sheet) shows assets, liabilities and capital at a point in time, applying the accounting equation.
利润表计算毛利润（销售收入 – 销售成本）和净利润（毛利润 – 费用）。财务状况表（资产负债表）反映某一时点的资产、负债和资本，直接应用会计等式。
10. Key Accounting Concepts | 重要会计概念
OCR Year 10 expects you to know several fundamental concepts. Going Concern assumes the business will continue operating for the foreseeable future. Accruals (matching) ensures income and expenses are recorded in the correct period.
OCR Year 10 要求你掌握几个基本概念。持续经营假设企业将在可预见的未来继续运营。权责发生制（配比）确保收入和费用记录在正确的期间。
Consistency requires using the same accounting methods from one period to the next, so that comparisons are meaningful. Prudence means not overstating assets or income, and not understating liabilities or expenses – ‘anticipate no profit, but provide for all losses’.
一致性要求不同期间采用相同的会计方法，使比较具有意义。谨慎性意味着不高估资产或收入，也不低估负债或费用——“不预计利润，但要对所有损失计提准备”。
Materiality, business entity and historical cost are also important. Remember ‘C P A G M’: Consistency, Prudence, Accruals, Going Concern, Materiality. This five-concept cluster can help you quickly recall the core principles.
重要性、会计主体和历史成本也很重要。记住 ‘C P A G M’：一致性、谨慎性、权责发生制、持续经营、重要性。这五大概念组合可帮助你快速回忆核心原则。
Published by TutorHao | Accounting Revision Series | aleveler.com
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