📚 Cambridge IGCSE Accounting: Key Terms Memory Guide | 剑桥IGCSE会计：关键术语速记指南
Mastering accounting begins with a firm grip on its language. This guide presents a structured, memory-friendly approach to the core terms you will encounter in the Year 10 Cambridge IGCSE Accounting syllabus, helping you build a solid foundation for all future topics.
掌握会计始于对其语言的牢固掌握。本指南为你提供一种结构化且易于记忆的方法，来学习Year 10剑桥IGCSE会计课程中会遇到的核术语，帮助你为今后的所有课题打下坚实基础。
1. The Accounting Equation | 会计方程式
The accounting equation is the bedrock of the double-entry system. It states that everything a business owns is financed either by the owner’s own funds or by amounts owed to third parties.
会计方程式是复式记账系统的基石。它表明，企业拥有的一切要么由所有者自有资金提供，要么由欠第三方的款项提供。
Assets = Liabilities + Capital
To recall it easily, think: ‘What you have (assets) equals where the money came from (liabilities plus owner’s stake).’ Draw a balanced scales image in your mind – assets on the left, funding sources on the right.
轻松记住它，可以这样想：“你拥有的（资产）等于资金的来源（负债加所有者权益）。” 在脑海中画一个天平——左边是资产，右边是资金来源。
2. Assets, Liabilities and Capital | 资产、负债与资本
These three elements populate the accounting equation. An asset is a resource controlled by the business from which future economic benefits are expected to flow. Current assets (cash, inventory, trade receivables) are held for less than one year; non-current assets (machinery, vehicles, premises) are used long-term.
这三要素构成了会计方程式。资产是企业控制的、预期能带来未来经济利益的资源。流动资产（现金、存货、应收账款）持有期小于一年；非流动资产（机器、车辆、房产）长期使用。
A liability is a present obligation arising from past events. Current liabilities (trade payables, bank overdraft) are due within twelve months, while non-current liabilities (long-term bank loan) fall due after that. Capital represents the owner’s financial interest in the net assets (assets minus liabilities).
负债是由过去事项产生的现时义务。流动负债（应付账款、银行透支）在十二个月内到期，而非流动负债（长期银行贷款）在此之后到期。资本代表所有者对净资产（资产减去负债）的财务权益。
Memory tip: Link ‘asset’ to ‘access’ – things you can access and use. ‘Liability’ sounds like ‘liable’ – something you are liable to pay. Capital is what you have ‘capitalised’ in the venture.
记忆窍门：将“Asset”（资产）与“Access”（使用）联系起来——是你可以取得并使用的物品。“Liability”（负债）听起来像“liable”（有责任）——你有责任支付的东西。Capital（资本）则是你投入企业中的“capitalised”（资本化）资金。
3. Revenue, Expenses and Profit | 收入、费用与利润
Revenue (sales) is the income earned from the ordinary activities of the business, such as selling goods or providing services. It is recorded when earned, not necessarily when cash is received.
收入（销售收入）是指从企业日常活动中赚取的收益，例如销售商品或提供服务。收入在赚取时记录，而不一定是收到现金时。
Expenses are the costs incurred in generating that revenue – rent, wages, electricity, and so on. The difference between total revenue and total expenses is profit (or loss if expenses exceed revenue).
费用是为产生该收入而发生的成本——租金、工资、电费等。总收入与总费用之间的差额就是利润（若费用超过收入则为亏损）。
Think of a tap of revenue pouring into a bucket that has a hole labelled expenses. The water left in the bucket is profit. This visual makes the concept sticky.
想象一个收入水龙头往一个贴着“费用”标签的破洞桶里注水。桶里剩下的水就是利润。这个画面能让概念深入脑海。
4. Trade Receivables and Trade Payables | 应收款项与应付款项
When a business sells goods on credit, the customer becomes a trade receivable (or debtor). This is a current asset because payment is expected soon. When a business buys goods on credit, the supplier is a trade payable (or creditor) – a current liability.
企业赊销商品时，客户成为应收账款（或债务人）。这是一项流动资产，因为很快预期收款。企业赊购商品时，供应商为应付账款（或债权人）——一项流动负债。
To avoid confusion, use the phrase: ‘Receivables receive cash later, Payables we pay out later.’ The word ‘receivable’ contains ‘receive’, which is an easy anchor. Similarly, ‘payable’ contains ‘pay’.
为避免混淆，使用这个短语：“Receivables 后面收款，Payables 后面付款。” 单词“receivable”含有“receive”，是容易记住的锚点。同样，“payable”含有“pay”。
5. Drawings | 提款
Drawings are amounts taken out of the business by the owner for personal use, whether cash, goods, or other assets. They reduce capital, not expenses. Many beginners wrongly treat drawings as an expense; it is simply a withdrawal of the owner’s equity.
提款是所有者从企业提出供个人使用的金额，可以是现金、商品或其他资产。提款减少资本，而不是费用。许多初学者错误地将提款当作费用；它只是所有者权益的提取。
Mnemonic: ‘Drawings draw down your capital.’ Remember, the owner is ‘drawing’ money from their own investment.
助记：“Drawings 会拉低你的资本。” 记住，所有者是在从自己的投资中“drawing”（提取）资金。
6. The Double-Entry System | 复式记账系统
Every transaction affects at least two accounts – one debit and one credit. For every debit entry there must be a corresponding credit entry of equal amount. This keeps the accounting equation balanced.
每笔交易至少影响两个账户——一个借方，一个贷方。每笔借方记录都必须有同等金额的贷方记录相对应。这保持了会计方程式的平衡。
The golden rules are: Debit the receiver, credit the giver (personal accounts); Debit what comes in, credit what goes out (real accounts); Debit all expenses and losses, credit all incomes and gains (nominal accounts). But for IGCSE, it’s easier to remember the modern rule:
黄金法则为：借入贷出（个人账户）；借入贷出（实物账户）；借方记费用和损失，贷方记收入和利得（名义账户）。但对IGCSE而言，记住现代规则更为简单：
| Increase Debit | Increase Credit |
|---|---|
| Assets, Expenses, Drawings | Liabilities, Capital, Revenue |
You can use the acronym DEAD CLIC: Debit Expenses, Assets, Drawings; Credit Liabilities, Income, Capital. This mnemonic is widely used and very effective.
你可以使用缩写DEAD CLIC：借方（Debit）记费用、资产、提款；贷方（Credit）记负债、收入、资本。这个助记法广泛应用且非常有效。
7. Journals and Ledgers | 日记账与分类账
The journal is the book of prime entry where transactions are first recorded in chronological order before being posted to ledgers. Common journals include sales journal, purchases journal, returns journals, and the general journal for non-routine entries.
日记账是原始分录簿，交易按时间顺序先记录于此，再过账至分类账。常见的日记账有销售日记账、采购日记账、退货日记账以及用于非常规分录的普通日记账。
The ledger is the book of final entry containing all the accounts. It is divided into three main types: sales ledger (for receivables), purchases ledger (for payables), and general ledger (for all other accounts). Each account in the ledger has a T-format – debit side on the left, credit side on the right.
分类账是包含所有账户的最终分录簿。它分为三种主要类型：销售分类账（记录应收账款）、采购分类账（记录应付账款）和总分类账（记录所有其他账户）。分类账中的每个账户都采用T型格式——左侧为借方，右侧为贷方。
Memory aid: ‘Journal first (jot it down), Ledger last (lock it in).’ The journal is like a diary where you note things as they happen; the ledger organises them into permanent accounts.
记忆助力：“日记账先记（记下来），分类账后定（锁定）。” 日记账就像一本日记，随时记录发生的事情；分类账则将它们整理成永久账户。
8. Trial Balance | 试算平衡表
A trial balance is a list of all ledger account balances at a particular date, split into debit and credit columns. Its main purpose is to check the arithmetical accuracy of the double-entry records – total debits must equal total credits.
试算平衡表是某一特定日期所有分类账账户余额的列表，分为借方和贷方两栏。其主要目的是检验复式记录在算术上的准确性——借方总额必须等于贷方总额。
If the trial balance does not balance, it indicates one or more errors. However, a balanced trial balance does not guarantee that there are no errors; some mistakes (omission, commission, principle) are not revealed.
如果试算平衡表不平衡，则表明存在一处或多处错误。然而，试算平衡表平衡并不保证没有错误；某些错误（遗漏、代换、原则性错误）不会被发现。
Think of it as a health check: ‘Trial balance tests the equation. If it doesn’t balance, something’s in error-tion!’
把它想象成一次体检：“试算平衡表检验等式。如果不平衡，就说明有‘错事’发生！”
9. Financial Statements | 财务报表
The two key statements are the income statement (sometimes called statement of profit or loss) and the statement of financial position. The income statement calculates profit or loss over a period: Revenue – Cost of sales = Gross profit; Gross profit – Expenses = Profit for the year.
两大关键报表是利润表（有时称为损益表）和财务状况表。利润表计算一个时期内的利润或亏损：收入 – 销售成本 = 毛利；毛利 – 费用 = 年度利润。
Key terms inside: cost of sales includes opening inventory, purchases, carriage inwards, less closing inventory. Gross profit is the mark-up on the cost of goods sold. Net profit is the final bottom line.
其中的关键术语：销售成本包括期初存货、采购、进货运费，减期末存货。毛利是在所售商品成本上的加价。净利润是最终底线。
The statement of financial position shows the accounting equation at a point in time, listing assets, liabilities and capital. It is a snapshot, not a video.
财务状况表显示某一时点的会计方程式，列出资产、负债和资本。它是一个快照，而不是一段视频。
10. Key Ratios and Quick Definitions | 关键比率与快速定义
Ratios help interpret financial statements. Starter ratios you must know: Gross profit margin = (Gross profit ÷ Revenue) × 100%; Profit margin = (Profit ÷ Revenue) × 100%; Current ratio = Current assets : Current liabilities; Quick ratio (acid test) = (Current assets – Inventory) : Current liabilities.
比率有助于解读财务报表。你必须了解的入门比率：毛利率 = (毛利 ÷ 收入) × 100%；净利率 = (利润 ÷ 收入) × 100%；流动比率 = 流动资产 : 流动负债；速动比率（酸性测试）= (流动资产 – 存货) : 流动负债。
Use the mnemonic ‘GPM high with high mark-up’ and for liquidity: ‘Current ratio 2:1 is safe, acid test 1:1 is fine.’ Recall that inventory is removed from quick ratio because it may not be quickly convertible to cash.
使用助记：“高加价带来高毛利率”，流动性方面：“流动比率2:1安全，酸性测试1:1不错。” 记住速动比率中排除存货，因为它可能无法快速变现。
11. Depreciation and Bad Debts | 折旧与坏账
Depreciation is the systematic allocation of a non-current asset’s cost over its useful life. It is an expense (debit depreciation expense, credit accumulated depreciation). Two common methods: straight-line (equal amounts each year) and reducing balance (larger amounts early on).
折旧是将非流动资产成本在其使用寿命内系统分配的过程。它是一项费用（借记折旧费用，贷记累计折旧）。两种常用方法：直线法（每年等额）和余额递减法（早期金额较大）。
Bad debts are trade receivables that are unlikely to be collected. When written off, debit bad debts expense, credit trade receivables. A provision for doubtful debts estimates the percentage of receivables that may go bad, creating a realistic asset figure.
坏账是无法收回的应收账款。核销时，借记坏账费用，贷记应收账款。坏账准备（呆账拨备）是估计可能无法收回的应收账款百分比，从而形成更为现实的资产数字。
Memory: ‘Depreciation is a decline in value, bad debt is a loss of what you’re owed.’ The word ‘depreciate’ literally means ‘to lower in value’.
记忆：“折旧是价值下降，坏账是欠款的损失。” “Depreciate”一词字面意思就是“贬值”。
12. Accruals and Prepayments | 应计与预付
Under the accruals concept, income and expenses are matched to the period they relate to, not when cash changes hands. An accrual is an expense incurred but not yet paid (add to expense, create liability). A prepayment is an expense paid in advance (deduct from expense, create asset).
根据应计概念，收入和费用要与其相关的期间相匹配，而不是现金收支的期间。应计费用是指已经发生但尚未支付的费用（增加费用，产生负债）。预付费用是指提前支付的费用（从费用中扣除，产生资产）。
Simple rule: ‘Accruals add to the bill you owe, prepayments are paid before you get the benefit.’ Visualise an accrual as a bill sitting on your desk waiting to be settled, and a prepayment like paying rent for next month today.
简单规则：“应计会增加你的欠款，预付是在受益之前付款。” 形象化想象：应计就像桌上一张待支付的账单，而预付就像今天支付了下个月的租金。
Published by TutorHao | Accounting Revision Series | aleveler.com
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