📚 Year 10 WJEC Accounting: Core Knowledge Review | 10年级WJEC会计：核心知识点梳理
Understanding the core principles of Accounting in Year 10 is essential for building a strong foundation for the WJEC qualification. This article consolidates the key areas you must master, from the accounting equation to control accounts, presented in a clear bilingual format to support your revision.
理解10年级会计的核心原则，对于为WJEC资格证书打下坚实基础至关重要。本文以清晰的双语形式梳理了您必须掌握的关键领域，从会计等式到控制账户，助力您的复习备考。
1. The Accounting Equation and Double-Entry System | 会计等式与复式记账
The accounting equation, Assets = Liabilities + Capital, is the bedrock of all financial accounting. Every transaction a business undertakes will affect this equation, yet the total assets must always equal the combined claims of outside parties and the owner.
会计等式“资产 = 负债 + 资本”是所有财务会计的基石。企业进行的每一笔交易都会影响该等式，但资产总额必须始终等于外部各方和所有者权益的总和。
Double-entry bookkeeping ensures this balance by recording each transaction twice: once as a debit and once as a credit. The total debits must equal total credits. Debits increase assets and expenses, while credits increase liabilities, capital and income.
复式记账通过将每笔交易记录两次（一次作为借记，一次作为贷记）来确保这种平衡。借记总额必须等于贷记总额。借记增加资产和费用，贷记增加负债、资本和收入。
A simple purchase of equipment for cash illustrates this: debit the Equipment account (asset increase) and credit the Cash account (asset decrease). The equation remains balanced because one asset is exchanged for another.
一个简单的现金购买设备例子可说明这一点：借记设备账户（资产增加），贷记现金账户（资产减少）。等式保持平衡，因为一种资产换成了另一种资产。
2. Books of Original Entry | 原始分录簿
Before transactions enter ledger accounts, they are recorded in books of original entry. These include the sales day book, purchases day book, returns inwards and outwards day books, the cash book, and the general journal.
在交易进入分类账之前，它们会被记录在原始分录簿中。这些包括销售日记账、采购日记账、销货退回和进货退回日记账、现金日记账和普通日记账。
The day books summarise numerous similar transactions, reducing clutter in the ledger. For example, all credit sales for a period are listed in the sales day book, and only the periodic total is posted to the Sales account and Trade Receivables account.
这些日记账汇总了许多类似的交易，减少了分类账中的混乱。例如，一个期间的所有赊销都列在销售日记账中，只有该期间的总计金额被过账到销售收入账户和应收账款账户。
The petty cash book functions both as a book of original entry and a ledger account, using the imprest system where the float is replenished to a fixed amount. The cash book records all bank and cash transactions and is balanced regularly.
零用现金簿既是原始分录簿又是分类账账户，采用定额备用金制度，将备用金补充至固定金额。现金日记账记录所有银行和现金交易，并定期进行结平。
3. Ledger Accounts and Balancing | 分类账账户与结平
Ledger accounts, often presented in ‘T’ form, accumulate all transactions for a specific item such as a person, asset, expense, or income. The left side is the debit side, and the right side is the credit side.
分类账账户通常呈“T”形，汇总某一特定项目（如个人、资产、费用或收入）的所有交易。左侧为借方，右侧为贷方。
At the end of a period, accounts are balanced off. For an asset or expense account with a larger debit total, the difference is called a debit balance and is carried down (c/d) to become the opening balance for the next period, brought down (b/d).
在期末，账户需要结平。对于一个借记总额较大的资产或费用账户，其差额称为借方余额，并结转至下期作为期初余额。
Liabilities and capital accounts typically carry credit balances. The process of balancing ensures that the ledger accurately reflects the net position, and the closing balances are used to prepare the trial balance.
负债和资本账户通常显示贷方余额。结平过程确保分类账准确反映净状况，而期末余额则用于编制试算平衡表。
4. 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 primary purpose is to verify that total debits equal total credits.
试算平衡表是某一特定日期所有分类账账户余额的列表，借方余额和贷方余额分列两栏。其主要目的是验证借记总额是否等于贷记总额。
If the trial balance agrees, it proves the arithmetic accuracy of the double-entry system, but it does not guarantee that no errors exist. Errors such as omission, commission, principle, compensating errors, and original entry errors can still occur.
如果试算平衡表平衡，则证明复式记账系统的算术准确性，但并不保证不存在错误。诸如遗漏错误、抵消错误、原则性错误、借贷方相互抵消的错误以及原始分录错误仍有可能发生。
A discrepancy in the trial balance must be investigated. To allow final accounts to be prepared, a suspense account is opened with the difference amount, which is later corrected when the error is found.
试算平衡表中的差异必须进行调查。为了编制最终报表，需要一个暂记账户记录差额，待日后发现错误时予以更正。
5. Income Statement (Profit and Loss) | 损益表
The income statement calculates the profit or loss a business makes over a period. For a trading business, it is divided into the trading account and the profit and loss account.
损益表计算企业在一段时间内实现的利润或亏损。对于贸易企业，它分为购销账户和损益账户两部分。
The trading account matches sales revenue with the cost of goods sold. Cost of sales is calculated as: opening inventory + purchases − closing inventory. The resulting gross profit is carried down to the profit and loss account.
购销账户将销售收入与销售成本进行配比。销售成本计算公式为：期初存货 + 本期采购 − 期末存货。得出的毛利润转入损益账户。
From gross profit, all other expenses (rent, wages, depreciation, etc.) are deducted, and other income (discount received, commission) is added to arrive at the net profit or net loss for the period. The format follows standard layout requirements for WJEC.
从毛利润中扣除所有其他费用（租金、工资、折旧等），并加上其他收入（折扣收入、佣金），得出当期的净利润或净亏损。损益表格式遵循WJEC的标准列报要求。
6. Balance Sheet | 资产负债表
The balance sheet is a snapshot of a business’s assets, liabilities, and capital at a particular date. It reflects the accounting equation and is not part of the double-entry system itself; it is a statement drawn from the balances after the income statement is prepared.
资产负债表是企业某一特定日期资产、负债和资本的快照。它反映了会计等式，本身并不属于复式记账系统；它是在编制损益表后根据各账户余额编制的一张报表。
Assets are classified as non-current (buildings, machinery) and current (inventory, trade receivables, cash). Liabilities are similarly shown as non-current (long-term loan) and current (trade payables, bank overdraft).
资产分为非流动资产（建筑物、机器）和流动资产（存货、应收账款、现金）。负债也相应显示为非流动负债（长期贷款）和流动负债（应付账款、银行透支）。
The capital section begins with the opening capital, adds net profit (or deducts net loss), and then subtracts drawings to arrive at the closing capital. The total assets must equal total liabilities plus that closing capital.
资本部分以期初资本开始，加上净利润（或减去净亏损），然后减去提款，得出期末资本。资产总额必须等于负债总额加上该期末资本。
7. Adjustments: Depreciation | 调整：折旧
Depreciation is the allocation of the cost of a non-current asset over its useful life, following the matching principle. WJEC candidates need to apply both the straight-line method and the reducing balance method.
折旧是根据配比原则，将非流动资产成本在其使用年限内进行分摊。WJEC考生需要掌握直线法和余额递减法这两种方法。
Straight-line: Depreciation expense = (Cost − Residual value) ÷ Useful life
直线法：折旧费用 =（成本 − 残值）÷ 使用年限
Reducing balance: Depreciation expense = Net book value × Depreciation rate (%)
余额递减法：折旧费用 = 账面净值 × 折旧率 (%)
The double entry for depreciation: debit the Profit and Loss account (expense) and credit the Provision for Depreciation account. The asset remains in the ledger at cost, and the provision is shown in the balance sheet, deducted from the cost to give net book value.
折旧的复式分录为：借记损益账户（费用），贷记累计折旧账户。资产仍以其成本留在分类账中，累计折旧在资产负债表中列示，从成本中扣除后得出账面净值。
8. Adjustments: Bad Debts and Allowance for Doubtful Debts | 调整：坏账与呆账准备
A bad debt occurs when a receivable is deemed irrecoverable. The entry is to credit the Trade Receivables account and debit the Bad Debts expense account, removing the debt and recognising the loss in the income statement.
当应收账款被认为无法收回时，即发生坏账。分录是贷记应收账款账户并借记坏账费用账户，从而核销该笔债务并在损益表中确认损失。
To apply the prudence concept, an allowance for doubtful debts is created for amounts that may not be collected. An increase in the allowance is debited to the income statement as an expense and credited to the Allowance for Doubtful Debts account.
为遵循谨慎性原则，针对可能无法收回的金额设立呆账准备。准备金的增加在损益表中借记为费用，并贷记呆账准备账户。
In the balance sheet, the full trade receivables are shown, less the allowance for doubtful debts, giving the net trade receivables figure. Candidates must distinguish between a specific allowance (for known risky debts) and a general allowance (often a percentage of total receivables).
在资产负债表中，先列示全部应收账款，减去呆账准备后得出应收账款净额。考生必须区分特定准备（针对已知风险债务）和一般准备（通常按应收账款总额的一定百分比计提）。
9. Bank Reconciliation | 银行对账
A bank reconciliation statement is prepared to explain the difference between the bank balance shown in the cash book and the balance on the bank statement. Differences arise due to timing or errors.
编制银行存款余额调节表是为了解释现金日记账中的银行余额与银行对账单余额之间的差异。差异因时间性差异或错误而产生。
Common timing differences include unpresented cheques (cheques issued but not yet cleared by the bank) and deposits in transit (amounts banked but not yet recorded on the statement). These items adjust the bank statement balance to the adjusted cash book balance.
常见的时间性差异包括未兑现支票（已签发但银行尚未清算的支票）和在途存款（已交存银行但尚未显示在账单上的款项）。这些项目用于将银行对账单余额调整至调整后的现金日记账余额。
The bank reconciliation begins with the updated cash book balance, then lists items reconciling to the bank statement balance. Direct debits, bank charges, and standing orders unknown to the business must be entered in the cash book first.
银行存款余额调节表从更新后的现金日记账余额开始，然后列示需调节至银行对账单余额的项目。企业未知的直接借记、银行手续费和长期订单必须首先记入现金日记账。
10. Control Accounts | 控制账户
Control accounts are summary accounts in the general ledger that mirror the total of individual accounts kept in subsidiary ledgers. The sales ledger control account summarises all trade receivables, while the purchases ledger control account summarises all trade payables.
控制账户是总分类账中的汇总账户，反映辅助分类账中各个账户的总计。销售分类账控制账户汇总所有应收账款，而采购分类账控制账户汇总所有应付账款。
Entries in the sales ledger control account come from the books of original entry: totals of credit sales (debit side), receipts from receivables, discounts allowed, returns inwards, and bad debts (credit side). The closing balance should agree with the total of individual receivable balances.
销售分类账控制账户的条目来源于原始分录簿：赊销总额（借方），来自应收账款的收款、销售折扣、销货退回和坏账（贷方）。其期末余额应与各应收账款余额之和相符。
Control accounts strengthen internal checks by allowing independent verification of the subsidiary ledgers. Differences indicate errors and must be investigated, making them a vital component of the accounting system tested at Year 10.
控制账户通过允许独立验证辅助分类账来加强内部核查。若出现差异则表明存在错误，必须进行调查，这使其成为10年级会考系统中不可或缺的组成部分。
11. Errors Not Revealed by a Trial Balance | 试算平衡表不能揭示的错误
Even when a trial balance agrees, certain errors may remain hidden. Errors of omission, where a transaction is not recorded at all, do not disturb the trial balance totals.
即使试算平衡表平衡，某些错误也可能仍然隐藏。遗漏错误（即交易根本未被记录）不会干扰试算平衡表的总计。
Errors of commission occur when a correct amount is posted to the wrong account of the same class, while errors of principle involve posting to the wrong type of account, such as treating a capital expense as revenue. Both keep debits equal to credits.
抵消错误发生在将正确金额过账到同一类别的错误账户时，而原则性错误则涉及过账到错误的账户类型，例如将资本性支出当作收益性支出处理。两者都能保持借贷平衡。
Compensating errors, where two independent errors cancel each other out, and errors of original entry, where an incorrect figure is entered on both sides, also escape detection. Year 10 students must learn to identify these through good audit procedures.
借贷方相互抵消的错误（两个独立错误相互抵消）以及原始分录错误（双方录入的数字都不正确）也能逃过检测。10年级学生必须学习通过良好的审计程序来识别这些错误。
12. Accounting Concepts and Conventions | 会计概念和惯例
Underpinning all the procedures are fundamental accounting concepts. Going concern assumes the business will continue in operation, allowing assets to be valued at cost less depreciation rather than break-up value.
所有程序的基础是基本的会计概念。持续经营假设企业将继续运营，从而允许资产按成本减折旧计价，而不是按清算价值计价。
Accruals (matching) requires revenue and expenses to be matched in the period they relate to, not when cash is received or paid. Prudence demands that profits are not anticipated but all potential losses are provided for immediately.
应计（配比）概念要求收入和费用在其相关的期间进行配比，而不是在实际收付现金时确认。谨慎性概念要求不高估利润，并对所有潜在损失立即计提准备。
Consistency means using the same accounting methods from period to period, enabling meaningful comparison. Materiality allows for the aggregation of insignificant items, while the business entity concept keeps the owner’s personal transactions separate from the business records.
一致性意味着各期间采用相同的会计方法，以便进行有意义的比较。重要性概念允许对不重要的项目进行汇总，而企业主体概念则将所有者的个人交易与企业的记录分开。
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