📚 Quick Guide to Accounting Terminology | 会计词汇术语速记指南
Mastering accounting vocabulary is the first step to success in your CCEA Year 10 course. This quick guide will help you remember the essential terms with clarity.
掌握会计词汇是通过CCEA十年级课程的第一步。这本速记指南将帮助你清晰地记住基本术语。
1. Assets, Liabilities and Owner’s Equity | 资产、负债与所有者权益
Assets are items of value owned or controlled by a business, such as cash, inventory, and equipment. They are expected to generate future economic benefits.
资产是企业拥有或控制的具有价值的项目，如现金、存货和设备。它们预期能带来未来的经济利益。
Liabilities are debts or obligations that the business owes to outside parties, like bank loans and trade payables. They represent claims against the business’s assets.
负债是企业欠外部方的债务或义务，如银行贷款和应付账款。它们代表对企业资产的索偿权。
Owner’s equity, also called capital, is the residual interest in the assets after deducting all liabilities. It reflects the owner’s investment plus retained profits.
所有者权益，也称资本，是扣除所有负债后对资产的剩余权益。它反映了所有者的投资加上留存利润。
2. Revenue, Expenses and Profit | 收入、费用和利润
Revenue (often called sales) is the income earned from the main business activities, such as selling goods or providing services. It increases equity.
收入（常称为销售额）是从主要业务活动中赚取的收益，如销售商品或提供服务。它使权益增加。
Expenses are the costs incurred to earn revenue. Examples include rent, wages, insurance, and utilities. Expenses reduce equity.
费用是为赚取收入而发生的成本。例子包括租金、工资、保险费和水电费。费用会减少权益。
Profit is the surplus when total revenue exceeds total expenses for a period. If expenses exceed revenue, the result is a loss.
利润是当期总收入超过总费用时的盈余。如果费用超过收入，结果就是亏损。
3. The Accounting Equation | 会计等式
Assets = Liabilities + Equity
The accounting equation is the foundation of double-entry bookkeeping. It shows that everything the business owns is financed either by borrowing (liabilities) or by the owner’s contributions and retained profits (equity).
会计等式是复式记账法的基础。它表明企业所拥有的一切要么是通过借款（负债）筹集的，要么是通过所有者的投入和留存利润（权益）筹集的。
This equation must stay balanced after every single transaction. Any change to one element requires an equal and opposite change elsewhere in the equation.
每笔交易之后，这个等式都必须保持平衡。对其中一项的任何变动，都要求等式其他部分发生相等且相反的变动。
4. Debits and Credits | 借方与贷方
In accounting, debit (Dr) means the left side of an account, and credit (Cr) means the right side. These terms are not the same as bank ‘debit’ or ‘credit’ cards.
在会计中，借方(Dr)指账户的左方，贷方(Cr)指账户的右方。这些术语不同于银行的借记卡或信用卡。
Assets and expenses increase with debits and decrease with credits. Liabilities, equity, and revenue increase with credits and decrease with debits.
资产和费用在借方增加，在贷方减少。负债、权益和收入在贷方增加，在借方减少。
A popular memory trick is DEAD CLIC: Debits increase Expenses, Assets, Drawings; Credits increase Liabilities, Income, Capital.
一个流行的记忆技巧是DEAD CLIC：借方增加费用(Expenses)、资产(Assets)、提款(Drawings)；贷方增加负债(Liabilities)、收入(Income)、资本(Capital)。
5. Double-Entry Bookkeeping | 复式记账法
Every business transaction affects at least two accounts. One account is debited, and another is credited with an equal amount. This dual effect keeps the accounting equation in balance.
每笔企业交易至少影响两个账户。一个账户借记，另一个账户贷记相等的金额。这种双重影响使会计等式保持平衡。
For example, when a business buys a delivery van for cash, the Vehicles account (asset) is debited, and the Cash account (asset) is credited. Both sides are recorded without exception.
例如，企业用现金购买一辆送货车，车辆账户（资产）借记，现金账户（资产）贷记。双方无一例外都会被记录。
6. Source Documents | 原始凭证
Source documents are the original records that provide evidence of a transaction. Key documents include invoices, receipts, credit notes, and debit notes.
原始凭证是提供交易证据的原始记录。关键凭证包括发票、收据、贷项通知单和借项通知单。
An invoice is issued when goods are sold on credit; a receipt confirms that cash has been paid; a credit note reduces the amount a customer owes, for example due to returned goods.
赊销货物时开具发票；收据确认已支付现金；贷项通知单减少客户欠款，例如因退货。
These documents are used to enter transactions into the books of prime entry, creating a verifiable audit trail.
这些凭证用于将交易记入原始账簿，形成可验证的审计线索。
7. The Trial Balance | 试算平衡表
A trial balance is a list of all the balances from the general ledger at a particular date. It is divided into debit and credit columns to check the arithmetical accuracy of the bookkeeping system.
试算平衡表是某一日期总分类账中所有余额的列表。它分为借方和贷方两栏，用于检查记账系统的算术准确性。
If total debits equal total credits, the trial balance is said to balance. However, a balanced trial balance does not prove that no errors exist – for example, errors of omission or compensating errors can still occur.
如果借方总额等于贷方总额，试算平衡表即平衡。然而，试算平衡表平衡并不能证明没有错误——例如，遗漏错误或抵消性错误仍可能发生。
8. The Income Statement | 利润表
An income statement (also called a profit and loss account) shows the financial performance of a business over a period, usually a year. It lists revenues and expenses to calculate the net profit or loss.
利润表（也称损益表）显示企业在一定时期（通常一年）内的财务业绩。它列示收入和费用以计算净利润或净亏损。
The basic structure follows: Sales Revenue – Cost of Sales = Gross Profit; Gross Profit – Operating Expenses = Net Profit.
基本结构如下：销售收入 – 销售成本 = 毛利；毛利 – 营业费用 = 净利润。
9. The Statement of Financial Position | 财务状况表
A statement of financial position (often called the balance sheet) presents the assets, liabilities, and equity of a business at a specific point in time. It is a snapshot of the accounting equation.
财务状况表（常称为资产负债表）反映企业在一个特定时点的资产、负债和权益状况。它是会计等式的快照。
Assets are typically classified as non-current (used long-term, like buildings) and current (likely to turn into cash within a year, like inventory). Liabilities are classified similarly.
资产通常分为非流动资产（长期使用，如建筑物）和流动资产（可能在一年内转化为现金，如存货）。负债也作类似分类。
10. Key Accounting Concepts | 关键会计概念
The going concern concept assumes that a business will continue to operate for the foreseeable future. This allows assets to be recorded at historical cost rather than forced-sale values.
持续经营概念假设企业在可预见的未来将继续经营。这使得资产可按历史成本而非强制出售价值进行记录。
The prudence (conservatism) concept states that profits should not be anticipated, but all probable losses must be recognised immediately. It prevents overstatement of income and assets.
谨慎性（保守主义）概念规定不应预计利润，但所有可能的损失必须立即确认。这防止了收入和资产的高估。
The accruals concept requires that revenue and expenses are recorded in the period they are earned or incurred, not when cash is received or paid.
权责发生制概念要求收入和费用在其赚取或发生的期间记录，而不是在收到或支付现金时记录。
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