📚 Year 9 CAIE Accounting: Vocabulary & Terminology Quick Memory Guide | 九年级 CAIE 会计：词汇术语速记指南
This guide is designed to help Year 9 students master the essential accounting vocabulary required for the CAIE curriculum. Understanding these terms not only builds your confidence but also makes it easier to apply concepts in exercises and exams. We will explore each key term, provide simple memory aids, and link them to the double-entry framework that underpins all accounting work.
本指南旨在帮助九年级学生掌握 CAIE 课程所需的基础会计词汇。理解这些术语不仅能建立信心，也有助于在练习和考试中灵活运用概念。我们将逐一讲解关键术语，给出简单的记忆提示，并把它们与支撑所有会计工作的复式记账框架联系起来。
1. The Accounting Equation | 基本会计等式
Every business transaction rests on the accounting equation: Assets = Liabilities + Owner’s Equity. This is the bedrock of double-entry bookkeeping and it must always balance. Think of it as what a business owns equals what it owes plus what the owner is worth.
每一笔商业交易都基于会计等式：资产 = 负债 + 所有者权益。这是复式记账的基石，而且必须始终保持平衡。可以把它理解为企业拥有的资源等于它欠别人的加上所有者自己的权益。
A popular mnemonic is ALOE: Assets = Liabilities + Owner’s Equity. Just like the aloe plant that soothes, this formula soothes your understanding of business finance. Whenever you record a transaction, check that both sides of the equation change in a way that keeps it equal.
一个流行的助记法是 ALOE：Assets = Liabilities + Owner’s Equity。就像芦荟植物能舒缓肌肤，这个公式也能舒缓你对企业财务的理解。每当你记录一笔交易时，都要确保等式的两边相应变化，并始终保持相等。
2. Debits and Credits Made Simple | 借方与贷方拆解
In accounting, every account has a left side called the debit side and a right side called the credit side. Debits and credits are not ‘good’ or ‘bad’; they simply tell you which side of an account is being increased or decreased. The golden rule for memorising their effects is DEAD CLIC: Debit Expenses, Assets, Drawings; Credit Liabilities, Income, Capital.
在会计中，每个账户都有左边（称为借方）和右边（称为贷方）。借方和贷方无所谓“好”或“坏”，它们只是告诉你账户的哪一边增加或减少。记忆其作用的黄金法则是 DEAD CLIC：借方记费用、资产、提款；贷方记负债、收入、资本。
For instance, when a business sells goods for cash, it debits Cash (asset increases) and credits Sales revenue (income increases). When the business pays rent, it debits Rent expense and credits Cash. By consistently applying DEAD CLIC, you can correctly analyse any transaction.
例如，企业销售商品收到现金时，借记现金（资产增加）并贷记销售收入（收入增加）。企业支付租金时，借记租金费用并贷记现金。只要坚持使用 DEAD CLIC，就能正确分析任何交易。
3. Assets: Current and Non-Current | 资产：流动与非流动
Assets are resources a business controls as a result of past events and from which future economic benefits are expected to flow. Assets are classified into current assets (held for less than one year) and non-current assets (held for more than one year).
资产是企业由于过去事项而控制的、预期会带来未来经济利益的资源。资产分为流动资产（持有期少于一年）和非流动资产（持有期超过一年）。
Current assets include cash, bank balances, inventory (stock), and trade receivables (debtors). They are the items you can quickly turn into cash. Non-current assets include land, buildings, machinery, vehicles, and office equipment. These are long-term resources used to run the business.
流动资产包括现金、银行存款、存货和应收账款（债务人）。它们是能快速变现的项目。非流动资产包括土地、建筑物、机器设备、车辆和办公设备。这些是用于经营企业的长期资源。
Memory tip: Think ‘current’ like an electric current – it flows quickly. Current assets flow into cash within a year. Non-current assets are like heavy furniture; they stay put.
记忆提示：将“current”想象成电流——流动很快。流动资产在一年内变成现金。非流动资产就像沉重的家具，久久不会移动。
4. Liabilities: Current and Non-Current | 负债：流动与非流动
Liabilities are present obligations arising from past events; settling them will result in an outflow of resources. Like assets, they are divided into current (due within 12 months) and non-current (due after 12 months).
负债是因过去事项而产生的现时义务，清偿负债会导致资源流出。与资产类似，负债也分为流动（12个月内到期）和非流动（12个月后到期）。
Common current liabilities are trade payables (creditors), bank overdrafts, and short-term loans. Non-current liabilities include long-term bank loans and mortgages. A bank overdraft is repayable on demand, so it is always current.
常见的流动负债有应付账款（债权人）、银行透支和短期借款。非流动负债包括长期银行贷款和抵押贷款。银行透支可随时要求偿还，因此总是流动负债。
To remember, link the word ‘liable’ – you are liable to pay soon (current) or later (non-current). Trade payables are exactly that: amounts you need to pay your suppliers.
记忆时可联想单词“liable”——你有责任很快支付（流动）或稍后支付（非流动）。Trade payables 就是你应付给供应商的款项。
5. Owner’s Equity (Capital) | 所有者权益（资本）
Owner’s equity represents the owner’s financial interest in the business. It is the residual amount after deducting all liabilities from assets. Equity is increased by capital injected and profits earned, and decreased by drawings and losses.
所有者权益代表所有者在企业中的财务利益，是资产扣除全部负债后的剩余金额。权益因投入资本和赚取的利润而增加，因提款和亏损而减少。
The relationship is: Capital = Assets − Liabilities. Another useful formula is: Closing Capital = Opening Capital + Profit (or − Loss) − Drawings. Drawings are when the owner takes out cash or goods for personal use, and they must be recorded separately to track the reduction in equity.
其关系式为：资本 = 资产 − 负债。另一个有用的公式是：期末资本 = 期初资本 + 利润（或 − 亏损）− 提款。提款指所有者提取现金或商品供个人使用，必须单独记录，以反映权益的减少。
Think of equity as ‘what’s yours’ after paying off everything. If you sold all assets and paid all debts, the remainder is the owner’s equity.
可以把权益视为偿清一切后“属于你自己的”。如果你卖掉所有资产并还清所有债务，剩下的就是所有者权益。
6. Revenue and Income | 收入与收益
Revenue is the gross inflow of economic benefits arising from the ordinary activities of a business. Examples are sales of goods, fees for services, rent received, and commission earned. Revenue increases owner’s equity and is recorded on the credit side.
收入是企业在日常活动中产生的经济利益总流入，例如商品销售、服务费、租金收入和佣金收入。收入增加所有者权益，并以贷方记录。
It is essential to recognise revenue when it is earned, not necessarily when cash is received. This is called the accruals concept. For a Year 9 student, simply remember that selling items on credit still counts as revenue, and the debit entry goes to trade receivables.
收入的确认应当在赚取时，而不一定在收到现金时，这称为权责发生制概念。对于九年级学生，只要记住赊销仍算作收入，借方记入应收账款即可。
A quick trick: Whenever the business makes a sale or provides a service, think ‘Money coming in = Credit the revenue account’.
快速诀窍：每当企业销售商品或提供服务时，就想着“钱进来 = 贷记收入账户”。
7. Expenses and Losses | 费用与损失
Expenses are decreases in economic benefits that occur in the course of generating revenue. Typical expenses include rent, wages and salaries, electricity, stationery, and insurance. Expenses reduce owner’s equity, so they are recorded on the debit side.
费用是在产生收入的过程中发生的经济利益减少。常见费用包括租金、工资薪金、电费、文具和保险费。费用减少所有者权益，因此记在借方。
Losses are similar to expenses but arise from non-ordinary activities, such as selling a non-current asset for less than its book value or stock stolen. In Year 9 accounting, you’ll mostly deal with ordinary expenses.
损失与费用类似，但源自非日常活动，例如以低于账面价值出售非流动资产或货物被盗。在九年级会计中，你主要接触的是日常费用。
Use the phrase ‘Expenses Eat Equity’ to recall that expenses reduce capital and are debits. All expense accounts normally have a debit balance.
用“Expenses Eat Equity（费用吞噬权益）”来记住费用会减少资本并且属于借方。所有费用账户通常都是借方余额。
8. The Double-Entry System | 复式记账系统
The double-entry system requires that every business transaction affects at least two accounts, with total debits equalling total credits. This method keeps the accounting equation in permanent balance and provides a built-in error check.
复式记账系统要求每笔交易至少影响两个账户，且借方总额始终等于贷方总额。这种方法使会计等式永远保持平衡，并提供了一种内置的错误检查。
A simple example: Purchasing a delivery van by cheque. Debit Van (non-current asset increases) and Credit Bank (current asset decreases). Both sides increase and decrease in such a way that total assets remain equal to liabilities plus equity.
一个简单例子
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