📚 Year 10 SQA Accounting: Quick Vocabulary Terminology Guide | Year 10 SQA 会计：词汇术语速记指南
Mastering accounting terminology is the first step towards success in your SQA Accounting course. Year 10 students often find the sheer volume of new words overwhelming, but with clever short-cuts and mnemonics, you can lock in the key terms quickly and confidently. This guide breaks down essential vocabulary into memorable chunks, giving you a powerful revision toolkit.
掌握会计术语是你在 SQA 会计课程中取得成功的第一步。Year 10 的学生常常会被大量的新词汇压得喘不过气，但借助巧妙的捷径和记忆口诀，你可以快速而自信地牢记关键术语。本指南将把基本词汇分解成易于记忆的模块，为你提供强大的复习工具包。
1. Accounting Vocabulary: The Building Blocks | 会计词汇：基础模块
Every business transaction affects five core elements: assets, liabilities, capital, income and expenses. Think of these as the ‘ALICE’ family – Asset, Liability, Income, Capital, Expense. Once you can classify any item into one of these boxes, the whole subject starts to make sense.
每项商业交易都会影响五个核心要素：资产、负债、资本、收入和费用。把它们想象成 ‘ALICE’ 家族——Asset（资产）、Liability（负债）、Income（收入）、Capital（资本）、Expense（费用）。一旦你能将任何项目归入其中一个盒子，整个科目就会变得清晰易懂。
Assets are what the business owns or controls, liabilities are what it owes, capital is the owner’s stake, income is the inflow of economic benefits, and expenses are the costs of earning that income.
资产是企业拥有或控制的资源，负债是企业欠别人的债务，资本是所有者的权益，收入是经济利益的流入，费用则是赚取收入所发生的成本。
2. Assets – What the Business Owns | 资产——企业拥有的东西
An asset is a resource controlled by the business as a result of past events and from which future economic benefits are expected to flow to the entity. Assets are split into non-current assets (held for more than one year) and current assets (held for less than one year).
资产是企业由于过去事项而控制的、预期能够为企业带来未来经济利益的资源。资产分为非流动资产（持有期超过一年）和流动资产（持有期不足一年）。
Non-current assets include property, plant, equipment, motor vehicles and intangible assets such as patents. The quick mnemonic ‘PPE & I’ (Property, Plant, Equipment and Intangibles) helps you remember the main categories.
非流动资产包括房地产、厂房、设备、机动车辆以及专利等无形资产。速记口诀 ‘PPE & I’（房地产、厂房、设备与无形资产）能帮你记住这些主要类别。
Current assets are items like cash, inventory, trade receivables and prepayments. Use the word ‘CITIP’ – Cash, Inventory, Trade receivables, Investments (short-term), Prepayments. These are the resources that will turn into cash within 12 months.
流动资产包括现金、存货、应收账款和预付款项等项目。可以用 ‘CITIP’ 这个词来记——现金（Cash）、存货（Inventory）、应收账款（Trade receivables）、短期投资（Investments）、预付款项（Prepayments）。这些都是将在 12 个月内转化为现金的资源。
Always remember: current assets are listed in order of liquidity, from most liquid (cash) to least liquid (prepayments).
请始终记住：流动资产按流动性排列，从流动性最强的（现金）到流动性最弱的（预付款项）。
3. Liabilities – What the Business Owes | 负债——企业欠别人的东西
A liability is a present obligation arising from past events, the settlement of which is expected to result in an outflow of resources. Like assets, they are classified as either non-current (due after one year) or current (due within one year).
负债是由过去事项产生的现时义务，其清偿预期会导致经济资源流出企业。与资产类似，负债也分为非流动负债（一年后到期）和流动负债（一年内到期）。
Non-current liabilities typically include bank loans, mortgages and debentures. Use ‘LEND’ – Loans, dEBentures, Non-current debts – to link the concept of long-term borrowing to the word ‘lend’.
非流动负债通常包括银行贷款、抵押贷款和债券。用 ‘LEND’ 来记——Loans（贷款）、Debentures（债券）、Non-current debts（非流动债务），把长期借款和 ‘借出’ 这个概念联系起来。
Current liabilities include trade payables, bank overdrafts, accruals and short-term loans. The mnemonic ‘TABS’ will help: Trade payables, Accruals, Bank overdraft, Short-term borrowings. You can imagine the business juggling ‘TABS’ that must be settled soon.
流动负债包括应付账款、银行透支、应计费用和短期借款。助记符 ‘TABS’ 将有所帮助：应付账款（Trade payables）、应计费用（Accruals）、银行透支（Bank overdraft）、短期借款（Short-term borrowings）。你可以想象企业正在处理这些马上要结清的 ‘账单’。
4. Capital and Drawings | 资本与提款
Capital represents the owner’s financial interest in the business. It is often called the owner’s equity and is calculated as total assets minus total liabilities.
资本代表所有者对企业的财务权益。它通常被称为所有者权益，其计算方法是总资产减去总负债。
Drawings are amounts taken out of the business by the owner for personal use. Drawings reduce capital and are not a business expense – a classic exam trap! Think ‘D for Drawings, D for Decrease in capital’.
提款是所有者从企业提取用于个人目的的金额。提款会减少资本，而且不属于企业费用——这是一个经典的考试陷阱！可以记 ‘D 是提款（Drawings），D 也是资本减少（Decrease）’。
In a sole trader’s ledger, the capital account records the initial investment plus any further capital introduced, while drawings are recorded in a separate drawings account.
在个体经营者的分类账中，资本账户记录初始投资以及任何后续追加的资本，而提款则单独记录在提款账户中。
5. Income and Expenses | 收入与费用
Income is the inflow of economic benefits, primarily in the form of sales revenue. Other income includes rent received, commission received and discounts received. All income increases the owner’s capital.
收入是经济利益的流入，主要形式为销售收入。其他收入包括收到的租金、佣金和折扣。所有收入都会增加所有者的资本。
Expenses are the costs incurred in generating income. Typical expenses are purchases, rent, wages, electricity, depreciation and carriage outwards. Expenses reduce profit and therefore reduce capital.
费用是为产生收入而发生的成本。典型的费用包括购货、租金、工资、电费、折旧和销货运费。费用会减少利润，从而减少资本。
A rapid recall trick: associate expenses with ‘outflow’ and income with ‘inflow’. Under the DEAD CLIC rule, expenses are debited, income is credited – more on that in the next section.
快速回忆窍门：将费用与 ‘流出’ 联系，收入与 ‘流入’ 联系。根据 DEAD CLIC 规则，费用记在借方，收入记在贷方——下一节将详细说明。
Be careful with specialist terms like carriage inwards (added to the cost of purchases) and carriage outwards (a selling expense). Think ‘INwards goes INto inventory, OUTwards goes OUT as an expense’.
要注意一些专业术语，比如购货运费（carriage inwards，计入采购成本）和销货运费（carriage outwards，属于销售费用）。记住 ‘INwards 进入存货成本，OUTwards 作为费用出去’。
6. The Accounting Equation | 会计等式
The fundamental equation is Assets = Liabilities + Capital. This must always balance because every transaction has a dual effect. For revision, expand it to show how profit affects capital:
基本等式是 资产 = 负债 + 资本。这个等式必须永远平衡，因为每笔交易都有双重影响。为了便于复习，可以将它展开，显示利润如何影响资本：
Assets = Liabilities + Capital + (Income − Expenses) − Drawings
资产 = 负债 + 资本 + （收入 − 费用） − 提款
Use the sentence ‘A Loving Cat Eats Raw Eggs Daily’ to memorise: Assets = Liabilities + Capital + (Revenue − Expenses) − Drawings. Each first letter matches the formula element.
用这句话来记忆：’一只可爱的猫每天吃生鸡蛋’ （A Loving Cat Eats Raw Eggs Daily）。首字母 A = Assets, L = Liabilities, C = Capital, E = (R-E) 表示 Revenue − Expenses, D = Drawings。
Whenever you read ‘on credit’, ask yourself which side is affected. Buying inventory on credit increases both assets (inventory) and liabilities (trade payables), keeping the equation balanced.
每当你看到 ‘赊账’，就问自己哪一方受到影响。赊购存货会使资产（存货）和负债（应付账款）同时增加，从而保持等式平衡。
7. Debits and Credits: The DEAD CLIC Shortcut | 借方与贷方：DEAD CLIC 捷径
Debits and credits are the language of double‑entry bookkeeping. An increase in an asset, expense or drawing is a debit; an increase in a liability, income or capital is a credit. The reverse is true for decreases.
借方和贷方是复式记账法的语言。资产、费用和提款的增加记借方；负债、收入和资本的增加记贷方。减少则相反。
The legendary mnemonic ‘DEAD CLIC’ makes this unforgettable:
传奇般的记忆口诀 ‘DEAD CLIC’ 让这一点难以忘怀：
| DEAD (Debit increase) | CLIC (Credit increase) |
|---|---|
| Expenses | Liabilities |
| Assets | Income |
| Drawings | Capital |
When you need to record a transaction, simply ask: ‘Does this increase or decrease my DEAD or CLIC element?’ Once you identify the element, the debit/credit rule automatically applies.
当你需要记录一笔交易时，只需问自己：’这会使我的 DEAD 元素或 CLIC 元素增加还是减少？’一旦确定了是哪个要素，借贷规则便自动适用。
8. T-Accounts and Balancing | T 型账户与结平
A T-account is a visual representation of a ledger account, with the left side labelled ‘Debit’ and the right side ‘Credit’. You enter increases on the same side as the natural balance of the account as per DEAD CLIC.
T 型账户是分类账账户的直观表示，左侧标为 ‘借方’，右侧标为 ‘贷方’。根据 DEAD CLIC 规则，你在账户自然余额所在的同一方记录增加额。
At the end of a period, you balance the account by entering the larger total on both sides and carrying down the balancing figure to the opposite side. The term ‘Balance c/d’ (carried down) closes the period, while ‘Balance b/d’ (brought down) starts the next.
在期末，你需要结平账户，即在两边同时填入较大的总额，并把平衡差额结转至相反一侧。术语 ‘Balance c/d’ （结转下期）用于结账， ‘Balance b/d’ （上期结转）则用于开启下期。
Visualise a T-account as a set of scales. Total debits must equal total credits, and any difference is either an asset balance (debit balance) or a liability/equity balance (credit balance).
把 T 型账户想象成一架天平。借方总额必须等于贷方总额，任何差额要么是资产余额（借方余额），要么是负债/权益余额（贷方余额）。
9. The Trial Balance | 试算平衡表
A trial balance is a list of all the ledger account balances at a particular date, split into debit and credit columns. The main purpose is to check the arithmetical accuracy of the double‑entry records – total debits must equal total credits.
试算平衡表是截至某一特定日期的所有分类账账户余额的列表，分为借方和贷方两栏。其主要目的是检查复式记账记录的算术准确性——借方总额必须等于贷方总额。
Even if the trial balance balances, errors can still exist. Learn the types that are not revealed: commission (wrong amount in the right accounts), omission (transaction not recorded at all), principle (capital item treated as revenue), original entry (wrong amount in the source document) and compensating errors.
即使试算平衡表平衡，错误仍然可能存在。要记住那些不会暴露的错误类型：串户错误（记错账户但金额正确）、遗漏错误（完全未记录交易）、原则错误（资本性支出当作收益性支出）、原始分录错误（原始凭证金额错误）和抵消性错误。
The mnemonic ‘COCOP’ (COmmission, Omission, COmpensating, Principle) can help recall these hidden errors. A balanced trial balance is not a guarantee of correctness.
助记符 ‘COCOP’（串户、遗漏、抵消、原则）能帮助你回忆这些隐藏错误。平衡的试算平衡表并不能保证账目无误。
10. Key Ratios Made Easy | 关键比率轻松记
Ratios allow you to analyse the performance and financial health of a business. SQA expects you to calculate and interpret profitability, liquidity and efficiency ratios. Memorise each formula with a visual link.
比率能让你分析企业的业绩和财务健康状况。SQA 考试要求你计算并解释盈利能力、流动性和效率比率。通过视觉联想记住每个公式。
Profitability: Gross Profit Margin measures the percentage of sales revenue left after paying for the cost of goods sold.
盈利能力：毛利率衡量在支付了销售成本之后，剩余的销售收入所占的百分比。
Gross Profit Margin = (Gross Profit ÷ Sales Revenue) × 100%
毛利率 = （毛利 ÷ 销售收入） × 100%
Think of ‘profit on top’. Net Profit Margin goes one step further, deducting expenses:
想象一下 ‘毛利润在上方’。净利率则更进一步，扣除了所有费用：
Net Profit Margin = (Net Profit ÷ Sales Revenue) × 100%
净利率 = （净利润 ÷ 销售收入） × 100%
Liquidity: The Current Ratio and Acid Test Ratio show whether the business can pay its short-term debts.
流动性：流动比率和酸性测试比率显示企业是否有能力偿还短期债务。
Current Ratio = Current Assets ÷ Current Liabilities
流动比率 = 流动资产 ÷ 流动负债
Acid Test Ratio = (Current Assets − Inventory) ÷ Current Liabilities
酸性测试比率 = （流动资产 − 存货） ÷ 流动负债
Imagine the acid test as ‘quick’ because it removes the slowest current asset – inventory.
可以想象酸性测试是 ‘快速的’，因为它去除了最慢变现的流动资产——存货。
11. Cash Flow Categories | 现金流量类别
A cash flow statement summarises the cash moving in and out of a business, grouped into three activities: operating, investing and financing. Use ‘OIF’ – Operating, Investing, Financing – or the phrase ‘Only Iguanas Fly’ to lock in the order.
现金流量表汇总了企业现金的流入和流出，分为三类活动：经营活动、投资活动和融资活动。用 ‘OIF’——经营（Operating）、投资（Investing）、融资（Financing），或者用 ‘Only Iguanas Fly’ 这个句子来记住顺序。
Operating activities are the day-to-day cash flows from trading, such as cash received from customers and cash paid to suppliers. Investing activities involve the purchase and sale of non-current assets. Financing activities include share issues, loans received and drawings paid.
经营活动是日常交易产生的现金流，比如从客户那里收到的现金和支付给供应商的现金。投资活动涉及非流动资产的购买和出售。融资活动包括股票发行、获得的贷款和支付的提款。
Think of cash as water flowing through three pipes. The operating pipe is the thickest, reflecting the main business flow. The investing pipe is linked to long-term assets, and the financing pipe connects to owners and lenders.
把现金想象成流经三根管道的水。经营管道最粗，反映主要的业务流量；投资管道与长期资产相连；融资管道则连接所有者和贷款人。
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