📚 Year 10 WJEC Accounting: Key Vocabulary Quick-Memorisation Guide | Year 10 WJEC 会计：词汇术语速记指南
Mastering accounting terminology is the first step to gaining confidence in your Year 10 WJEC Accounting course. This guide breaks down essential terms into memorable chunks, using logical links, visual mnemonics, and simple explanations to help you retain vocabulary faster and recall it accurately in exercises and exams.
掌握会计术语是 Year 10 WJEC 会计课程建立信心的第一步。本指南将核心词汇拆解为便于记忆的组块，借助逻辑关联、视觉助记法和简明解释，帮助你更快记住词汇，并在练习和考试中准确回忆和运用。
1. Assets, Liabilities & Equity | 资产、负债与权益
Think of the accounting equation: Assets = Liabilities + Equity. Assets are what the business owns or controls (e.g., cash, inventory, equipment). Liabilities are what the business owes to others (e.g., loans, trade payables). Equity is the owner’s residual interest after deducting liabilities from assets.
牢记会计等式：资产 = 负债 + 权益。资产是企业拥有或控制的资源（如现金、存货、设备）。负债是企业欠他人的债务（如贷款、应付账款）。权益是资产扣除负债后归属于所有者的剩余利益。
- Current assets: expected to be turned into cash or used within one year (e.g., inventory, trade receivables).
- 流动资产：预计在一年内变现或耗用的资产（如存货、应收账款）。
- Non-current assets: held for long-term use (e.g., machinery, buildings).
- 非流动资产：长期持有使用的资产（如机器、房产）。
- Current liabilities: debts due within one year (e.g., bank overdraft, trade payables).
- 流动负债：一年内到期的债务（如银行透支、应付账款）。
2. Double-Entry System & The ‘DEAD CLIC’ Mnemonic | 复式记账法与‘DEAD CLIC’记忆法
Every transaction affects two accounts. Debit (Dr) and credit (Cr) rules can be memorised with the mnemonic DEAD CLIC: Debit Expenses, Assets, Drawings; Credit Liabilities, Income, Capital. This helps you decide which side to use when recording.
每笔交易都影响两个账户。借方（Dr）和贷方（Cr）的规则可以用 DEAD CLIC 来记忆：Debit 费用、资产、提款；Credit 负债、收入、资本。这能帮你判断记账时应使用哪一方。
When an asset increases, debit it; when a liability increases, credit it. The reverse applies for decreases. Always ensure total debits equal total credits in a ledger entry.
当资产增加时记借方；当负债增加时记贷方。减少时方向相反。始终确保分类账中借方总额等于贷方总额。
| Increase (增加) | Debit (借方) | Credit (贷方) |
|---|---|---|
| Asset (资产) | Dr | |
| Liability (负债) | Cr | |
| Capital (资本) | Cr | |
| Income (收入) | Cr | |
| Expense (费用) | Dr | |
| Drawings (提款) | Dr |
3. Income & Expenses | 收入与费用
Income (or revenue) is the inflow of economic benefits arising from the ordinary activities of a business, such as sales, fees, or rent received. Expenses are the costs incurred in generating that income, such as wages, rent paid, and electricity.
收入（或营收）是企业在日常经营中产生的经济利益的流入，例如销售收入、服务费或租金收入。费用是为赚取收入而发生的成本，如工资、房屋租金、电费等。
To memorise: Income is earned, expenses are used up. Revenue increases equity (via profit), while expenses decrease equity. Always match expenses to the income they help generate — this is the accruals concept.
记忆方法：收入是赚来的，费用是消耗掉的。收入通过利润增加权益，费用则减少权益。始终将费用与它们帮助产生的收入相匹配——这就是权责发生制概念。
4. Cost of Sales & Gross Profit | 销售成本与毛利
Cost of sales (COS) is the direct cost of the goods sold. For a retailer, the basic formula is: Opening inventory + Purchases – Closing inventory = Cost of sales. Gross profit is Sales revenue – Cost of sales. Remember that gross profit does not yet deduct operating expenses.
销售成本（COS）是已销售商品的直接成本。对零售商而言，基本公式为：期初存货 + 购货 – 期末存货 = 销售成本。毛利为 销售收入 – 销售成本。记住毛利尚未扣除营业费用。
Gross Profit = Revenue – Cost of Sales
毛利 = 收入 – 销售成本
Think ‘COS’ as the goods that physically left the shelves. Gross profit margin (%) is often examined, so learn the formula: (Gross Profit ÷ Revenue) × 100.
把‘COS’想象成实际离开货架的商品。毛利率 (%) 常常会考，所以记住公式：（毛利 ÷ 收入）× 100。
5. Profit for the Year & Retained Earnings | 年度利润与留存收益
Profit for the year is calculated as Gross profit – Operating expenses + Other income. After deducting drawings, the remaining profit is added to retained earnings in the equity section of the statement of financial position.
年度利润的计算为 毛利 – 营业费用 + 其他收入。在扣除提款后，剩余利润被加至财务状况表中的留存收益。
Visualise profit as the reward for the owner’s investment, and retained earnings as the cumulative profit kept in the business for future growth. Key term: Retained earnings = Opening retained earnings + Profit for the year – Drawings.
将利润想象成对所有者投资的回报，留存收益则是企业留存用于未来发展的累计利润。关键术语：留存收益 = 期初留存收益 + 年度利润 – 提款。
6. Trade Receivables & Trade Payables | 应收账款与应付账款
Trade receivables (debtors) represent amounts owed by customers who have bought goods on credit. Trade payables (creditors) are amounts the business owes to suppliers for credit purchases.
应收账款（债务人）表示因赊销商品而应从客户收取的款项。应付账款（债权人）是企业因赊购而对供应商的欠款。
Use the ‘receivable’ = ‘money to be received’ and ‘payable’ = ‘money to be paid’ link. Both are short-term items, appearing under current assets and current liabilities respectively.
使用‘receivable’（应收回的）和‘payable’（应支付的）关联记忆。两者均为短期项目，分别列于流动资产和流动负债下。
7. The Trial Balance & Its Purpose | 试算平衡表及其用途
A trial balance is a list of all ledger accounts and their balances, used to check the arithmetical accuracy of double-entry recording. The total of debit balances must equal the total of credit balances.
试算平衡表是所有分类账账户及其余额的列表，用于检查复式记账的算术准确性。借方余额总和必须等于贷方余额总和。
Common mnemonics: ‘Trial balance proves the books balance, but not the truth.’ Errors like omission or commission may still exist. A difference means a mistake has occurred.
常用记忆法：‘试算平衡表证明账簿平衡，但不保证真实。’遗漏或入错账户等错误仍可能存在。如有差额，则说明有错误发生。
8. Source Documents & Day Books | 原始凭证与日记账
Every entry must be supported by a source document: invoices, credit notes, receipts, cheques, bank statements. Day books (journals) are where transactions are first recorded in chronological order before posting to ledgers.
每笔分录都必须有原始凭证支持：发票、贷项通知单、收据、支票、银行对账单。日记账是按时间顺序率先记录交易的地方，之后再过账到分类账。
- Purchase invoice: received when buying goods on credit → recorded in purchases day book.
- 购货发票：赊购商品时收到 → 记入购货日记账。
- Sales invoice: issued when selling on credit → recorded in sales day book.
- 销售发票：赊销时开具 → 记入销货日记账。
- Credit note: reduces amount owed due to returns or overcharges.
- 贷项通知单：因退货或多收款项而减少应收/应付款项。
Keep the flow in mind: Source document → Day book → Ledger → Trial balance → Financial statements.
牢记数据流：原始凭证 → 日记账 → 分类账 → 试算平衡表 → 财务报表。
9. Accruals & Prepayments | 应计与预付
Accruals concept requires matching income and expenses to the period they relate to, regardless of cash movement. An accrual is an expense incurred but not yet paid (e.g., electricity used but bill unpaid). A prepayment is an expense paid in advance (e.g., insurance paid for next year).
权责发生制概念要求将收入和费用匹配到其所属期间，无论现金收付何时发生。应计费用是已发生但尚未支付的费用（如已用电但未付账单）。预付费用是预先支付的费用（如下一年度保险费）。
At year-end, adjustments ensure the correct expense appears in the statement of profit or loss. Memorise: ‘Accrual is owe, prepayment is advance’. Both affect the statement of financial position as current liabilities (accruals) or current assets (prepayments).
年末调整确保利润表中列示正确的费用。记忆技巧：‘应计是欠款，预付是提前’。两者均影响财务状况表，分别作为流动负债（应计）或流动资产（预付）。
10. Depreciation & NBV | 折旧与账面净值
Depreciation is the systematic allocation of a non-current asset’s cost over its useful life. It follows the matching principle. Two common WJEC methods are straight-line (equal annual charge) and reducing balance (a fixed percentage applied to the carrying amount).
折旧是将非流动资产成本在其使用寿命内系统分摊的过程。它遵循配比原则。WJEC 常见两种折旧法：直线法（每年等额计提）和 余额递减法（固定百分比应用于账面价值）。
Net book value (NBV) = Cost – Accumulated depreciation. Accumulated depreciation is a credit balance in the provision for depreciation account, which is offset against the asset cost in the statement of financial position.
账面净值 (NBV) = 成本 – 累计折旧。累计折旧是折旧准备账户的贷方余额，在财务状况表中与资产成本相抵。
NBV = Cost – Accumulated Depreciation
账面净值 = 成本 – 累计折旧
11. Capital & Revenue Expenditure | 资本支出与收益支出
Capital expenditure is money spent on acquiring, upgrading, or improving non-current assets. Revenue expenditure is for day-to-day running costs, such as repairs, fuel, and wages. The distinction affects profit and asset valuation.
资本支出是用于取得、升级或改良非流动资产的支出。收益支出是日常经营费用，如维修、燃料和工资。二者的区分会影响利润和资产估值。
Key test: if the spending adds future economic benefit beyond one year, it is likely capital. If it merely maintains existing earning capacity, it is revenue. Depreciation applies only to capital items.
关键检验：如果支出能为未来一年以上带来经济利益，通常属资本支出。如果仅是维持现有获利能力，则属收益支出。折旧仅适用于资本项目。
12. Quick Tips for Memorisation | 快速记忆小技巧
Create flashcards with the term on one side and the definition plus an example on the other. Use the ‘teach it’ method: explain a term aloud as if to a peer. Finally, draw simple concept maps linking terms like assets → current assets → inventory. Revisit the DEAD CLIC mnemonic daily until it becomes second nature.
制作抽认卡，一面写术语，另一面写定义和示例。使用‘教会他人’法：像给同学讲解一样大声解释一个术语。最后，画出简单的概念图，将术语串联起来，例如资产 → 流动资产 → 存货。每天重温 DEAD CLIC 口诀，直到它成为你的第二天性。
Active recall is proven to strengthen memory. After reading each section, close your eyes and recite the key terms and rules. Practise with past-paper definitions questions to test how well you can explain the term, not just recognise it.
主动回忆已被证实能够强化记忆。阅读每一节后，闭上眼睛复述关键术语和规则。用往年真题的定义题进行练习，检验自己是否不仅能认出术语，还能清晰地解释它。
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