📚 Year 10 CAIE Accounting: Quick Guide to Key Terms and Vocabulary | Year 10 CAIE 会计：词汇术语速记指南
Mastering the essential vocabulary is the first step to excelling in CAIE Year 10 Accounting. This guide covers key terms every student must know, presented in clear English and Chinese to aid memorisation and understanding.
掌握核心词汇是学好 CAIE Year 10 会计的第一步。本指南涵盖了每个学生必须掌握的关键术语，并以清晰的中英对照呈现，帮助记忆与理解。
1. Basic Accounting Terminology | 基础会计术语
Before diving into transactions, you need to know the language of accounting. Here are the fundamental terms that form the foundation of all your future studies.
在深入交易之前，你需要了解会计的语言。以下是构成你未来学习基础的术语。
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Accounting: The process of recording, classifying, summarising, and interpreting financial information to help users make decisions.
会计：记录、分类、汇总和解释财务信息以帮助使用者做出决策的过程。
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Bookkeeping: The mechanical task of recording financial transactions in an orderly way, often up to the trial balance stage.
簿记：有序记录财务交易的机械性任务，通常持续到试算平衡表阶段。
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Transaction: An event that has a monetary impact on the business and can be measured reliably, such as a sale or purchase.
交易：对企业产生货币影响且能可靠计量的事件，例如销售或购货。
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Business entity concept: The rule that the business is treated as separate and distinct from its owners for accounting purposes.
企业实体概念：在会计上企业被视为独立于其拥有者的原则。
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Capital: The owner’s investment in the business, calculated as assets minus liabilities.
资本：所有者对企业的投资，等于资产减去负债。
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Drawings: Money, goods or services taken out of the business by the owner for personal use, which reduces capital.
提款（提用）：所有者从企业取出供个人使用的资金、商品或服务，会减少资本。
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Purchases: The buying of goods or services that are intended for resale or for use in business operations.
购货：为再销售或经营使用而购买商品或服务。
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Sales (Revenue): The income earned from selling goods or services in the ordinary course of business.
销售（收入）：通过正常经营活动出售商品或服务所赚取的收入。
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Trade receivable (Debtor): A customer who owes the business money because goods or services were sold on credit.
应收账款（债务人）：因赊销而欠企业款项的客户。
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Trade payable (Creditor): A supplier to whom the business owes money because goods or services were bought on credit.
应付账款（债权人）：因赊购而企业欠其款项的供应商。
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Inventory (Stock): Goods purchased or produced by the business that are held for resale at a profit.
存货（库存）：企业购入或生产、持有以便再销售获利的商品。
2. The Accounting Equation | 会计等式
The accounting equation forms the bedrock of double-entry bookkeeping and every transaction affects it. Memorise it as A = L + E.
会计等式构成复式记账的基石，每笔交易都会影响它。记住 A = L + E。
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Asset: A resource controlled by the business as a result of past events and from which future economic benefits are expected to flow to the business.
资产：企业因过去事项而控制的资源，预期会导致未来经济利益流入企业。
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Liability: A present obligation of the business arising from past events, the settlement of which is expected to result in an outflow of resources embodying economic benefits.
负债：企业因过去事项产生的现时义务，履行该义务预期会导致含有经济利益的资源流出。
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Equity (Capital): The residual interest in the assets of the business after deducting all its liabilities. It represents the owner’s claim on the net assets.
权益（资本）：资产扣除全部负债后的剩余权益。代表所有者对净资产的要求权。
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Income: Increases in economic benefits during the accounting period in the form of inflows or enhancements of assets, or decreases of liabilities that result in increases in equity, other than contributions by the owner.
收入：会计期间内经济利益的增加，表现为资产流入或增值，或负债减少导致权益增加（不包括所有者出资）。
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Expense: Decreases in economic benefits during the accounting period in the form of outflows or depletions of assets or incurrences of liabilities that result in decreases in equity, other than drawings by the owner.
费用：会计期间内经济利益的减少，表现为资产流出或损耗，或负债发生导致权益减少（不包括所有者提款）。
3. Double-Entry Rules and Debit/Credit | 复式记账规则与借贷
Every transaction must be recorded twice: once as a debit and once as a credit. Understanding which accounts to debit and which to credit is essential.
每笔交易都必须记录两次：一次作为借方，一次作为贷方。理解哪些账户记借方、哪些记贷方至关重要。
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Double-entry system: A method of recording where every transaction is entered with a debit entry and a credit entry of equal amount, maintaining the accounting equation.
复式记账系统：一种记录方法，对每笔交易同时记录一个借方和一个等额贷方，从而保持会计等式平衡。
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Debit (Dr): An entry on the left-hand side of an account. Debits increase assets and expenses, and decrease liabilities, income and capital.
借方：账户左侧的记录。借方增加资产和费用，减少负债、收入和资本。
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Credit (Cr): An entry on the right-hand side of an account. Credits increase liabilities, income and capital, and decrease assets and expenses.
贷方：账户右侧的记录。贷方增加负债、收入和资本，减少资产和费用。
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T-account: A simplified account format with a left (debit) side and a right (credit) side, resembling the letter ‘T’. It is used to visualise individual accounts.
T 型账户：一种简化的账户格式，分为左侧（借方）和右侧（贷方），形状像字母 ‘T’，用于直观展示单一账户。
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Journal entry: A record of a transaction first made in the journal or day book, showing which account is debited and which is credited, along with a brief narration.
日记账分录：首先在日记账或原始分录簿中记录的交易，标明借方账户和贷方账户，并附简短说明。
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Posting: The process of transferring journal entries to the relevant ledger accounts.
过账：将日记账分录转入相关分类账户的过程。
4. Books of Prime Entry | 原始分录簿
Transactions are first recorded in specialised day books before entering the double-entry system. These books reduce the number of entries in the ledger.
交易在进入复式记账系统前，首先记录在专门的日记簿中。这些原始分录簿减少了分类账的录入次数。
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Sales Journal (Sales Day Book): Records all credit sales of goods, usually from sales invoices sent to customers.
销售日记账：记录所有商品赊销，通常根据发给客户的销售发票编制。
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Purchases Journal (Purchases Day Book): Records all credit purchases of goods, based on invoices received from suppliers.
采购日记账：记录所有商品赊购，依据收到的供应商发票编制。
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Returns Inwards Journal (Sales Returns Day Book): Records goods returned by credit customers, often documented on credit notes sent to those customers.
销售退回日记账：记录赊销客户退回的商品，常依据发给客户的贷项通知单编制。
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Returns Outwards Journal (Purchases Returns Day Book): Records goods returned to credit suppliers, supported by credit notes received from suppliers.
购货退出日记账：记录退还给赊购供应商的商品，依据收到的供应商贷项通知单编制。
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Cash Book: A book of prime entry that records
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