Year 10 WJEC Accounting: Speedy Terminology Memorisation Guide | Year 10 WJEC 会计：词汇术语速记指南

📚 Year 10 WJEC Accounting: Speedy Terminology Memorisation Guide | Year 10 WJEC 会计：词汇术语速记指南

Welcome to your essential guide for mastering the core accounting vocabulary required in Year 10 WJEC Accounting. Building a rock‑solid foundation of terms will make double‑entry bookkeeping, trial balances, and financial statements far less intimidating. This article breaks down key terms into bite‑sized chunks, uses proven memory aids like DEAD CLIC, and provides clear explanations to help you recall definitions quickly and accurately in exams.

欢迎阅读 Year 10 WJEC 会计核心词汇速记指南。扎实掌握术语能让复式记账、试算表和财务报表不再令人头疼。本文以短小的知识块拆解关键术语，运用 DEAD CLIC 等经过验证的记忆方法，并提供清晰的解释，帮助你在考试中快速准确地回忆定义。

1. The Accounting Equation: A = L + E | 会计等式：资产 = 负债 + 权益

The accounting equation forms the backbone of all financial records. It states that everything a business owns (assets) is funded either by borrowing (liabilities) or by the owner’s investment and retained profits (equity). Understanding this relationship is crucial before diving into debits and credits.

会计等式是所有财务记录的基石。它表明企业拥有的一切（资产）要么来自借款（负债），要么来自所有者投入和留存利润（权益）。理解这种关系对于学习借贷记账至关重要。

An asset is a resource controlled by the business from which future economic benefits are expected, such as cash, inventory, equipment, and trade receivables. In the accounting equation, assets sit on the left‑hand side.

资产 是企业控制的、预期会带来未来经济利益的资源，例如现金、存货、设备和应收账款。在等式中，资产位于左侧。

A liability is a present obligation arising from past events, the settlement of which is expected to result in an outflow of resources. Examples include bank loans, trade payables, and accrued expenses. Liabilities represent claims by outsiders.

负债 是由过去事项产生的现时义务，履行该义务预期会导致资源流出。例子包括银行贷款、应付账款和应付费用。负债代表外部方的索偿权。

Equity (often called capital or owner’s interest) is the residual interest in the assets after deducting all liabilities. It increases with profits and additional capital injections, and decreases with drawings and losses. The equation can be rearranged as Assets – Liabilities = Equity.

权益（通常称为资本或所有者权益）是扣除所有负债后剩余在资产中的利益。它随利润和增加资本投入而增加，随提款和损失而减少。等式可变形为 资产 − 负债 = 权益。

2. Debit and Credit: The Basics | 借方与贷方基础知识

In the double‑entry system, ‘debit’ (abbreviated Dr) simply means the left side of an account, and ‘credit’ (Cr) means the right side. They do not inherently mean ‘good’ or ‘bad’ – they are positional labels used to record increases and decreases depending on the type of account.

在复式记账系统中，‘借方’（缩写 Dr）仅仅是指账户的左侧，‘贷方’（Cr）是指账户的右侧。它们本身不意味着‘好’或‘坏’——只是用来根据账户类型记录增减的位置标签。

Every transaction affects at least two accounts, and the total amount entered on the debit side must always equal the total amount entered on the credit side. This built‑in check keeps the accounting equation in balance.

每笔交易至少影响两个账户，记入借方总额必须始终等于记入贷方总额。这种内置的检验使会计等式保持平衡。

The rule for which side increases an account’s balance is usually memorised as: Debits increase assets and expenses; credits increase liabilities, income, and capital. Drawings (owner’s withdrawals) also increase with a debit.

记住哪一侧增加账户余额的规则通常是：借方增加资产和费用；贷方增加负债、收入和资本。 提款（所有者提取）同样增加记借方。

3. DEAD CLIC: The Ultimate Memory Aid | DEAD CLIC：终极记忆法

The acronym DEAD CLIC is the easiest way to lock this rule into your long‑term memory. Each letter tells you which type of account normally has a debit or credit balance and therefore increases on that side.

缩写 DEAD CLIC 是把这个规则锁进长期记忆的最简单方法。每个字母告诉你哪类账户通常有借方或贷方余额，因而增加记在该侧。

Remember: Expenses, Assets, and Drawings carry a normal debit balance (so they increase with a debit, decrease with a credit). Liabilities, Income, and Capital carry a normal credit balance. ‘DEAD’ items live on the left; ‘CLIC’ items live on the right.

记住：费用、资产、提款正常为借方余额（所以增加记借方，减少记贷方）。负债、收入、资本正常为贷方余额。‘DEAD’ 项目在左侧，‘CLIC’ 项目在右侧。

To test yourself, ask: “Does this account increase with debit or credit?” If it is an expense, it is in DEAD – debit it to increase. If it is revenue, it is in Income of CLIC – credit it to increase.

自我检测时，问自己：“这个账户增加记借方还是贷方？”若是费用，它在 DEAD 中——增记借方。若是收入，它在 CLIC 的 I 中——增记贷方。

4. T‑Account Mechanics | T型账户机制

A T‑account is a simple sketch of a ledger account showing the left (debit) and right (credit) sides. When recording a transaction, you decide which account to debit and which to credit, then enter the amount on the correct side of each T‑account. The debit entry is placed on the left, the credit entry on the right.

T型账户是分类账账户的简单草图，展示左（借方）右（贷方）两侧。记录交易时，你确定借方哪个账户、贷方哪个账户，然后在各自T型账户的正确一边填入金额。借方记左侧，贷方记右侧。

Example: The owner introduces £2,000 cash as capital. Cash (asset, DEAD – needs a debit) increases; Capital (CLIC – needs a credit) increases. Journal: Dr Cash £2,000, Cr Capital £2,000. In the Cash T‑account,

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

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