📚 Year 10 SQA Accounting: Key Terms Memory Guide | 十年级SQA会计：关键术语速记指南
Mastering accounting starts with speaking its language. For Year 10 SQA Accounting students, a firm grasp of core vocabulary transforms confusion into clarity. This guide breaks down essential terms, pairing definitions with memory hooks to help you retain them quickly and accurately for exams and practical exercises.
掌握会计从讲会计语言开始。对十年级SQA会计学生来说，牢牢掌握核心词汇能将困惑化为清晰。本指南分解关键术语，配以定义和记忆钩子，帮助你快速、准确地记忆术语，应对考试和实际练习。
1. What is Accounting? Core Concepts | 什么是会计？核心概念
Accounting is the systematic process of recording, classifying, summarising and interpreting financial transactions to support decision-making.
会计是对财务交易进行系统记录、分类、汇总和解读以支持决策的过程。
A transaction is any business event that affects the finances of a firm and can be measured in money terms.
交易是任何影响企业财务状况且可以用货币计量的业务事件。
An account is a separate record within the accounting system where all entries relating to a particular item (like cash, sales or rent) are kept.
账户是会计系统内一个独立的记录，用于存放与特定项目（如现金、销售额、租金）相关的所有账目。
Memory hook: Think of accounting as a financial storybook – each transaction is a sentence, each account a chapter, and the financial statements the complete story.
记忆钩子：把会计看作一本财务故事书——每笔交易是一个句子，每个账户是一个章节，财务报表是完整的故事。
2. Assets and Liabilities | 资产与负债
Assets are resources controlled by a business from which future economic benefits are expected to flow. They are split into non-current (fixed) assets, like machinery and buildings, and current assets, like cash and inventory.
资产是企业控制的、预期能带来未来经济利益的资源。资产分为非流动（固定）资产，如机器和房屋，以及流动资产，如现金和存货。
Liabilities are present obligations arising from past events, the settlement of which will lead to an outflow of resources. Current liabilities (e.g. trade payables) are due within one year; non-current liabilities (e.g. bank loans) extend beyond a year.
负债是由过去事项产生的现时义务，其清偿将导致资源流出。流动负债（如应付账款）在一年内到期；非流动负债（如银行贷款）期限超过一年。
Remember: Asset = owned value; Liability = owed duty.
记忆：资产 = 拥有的价值；负债 = 欠下的义务。
3. Owner’s Equity or Capital | 所有者权益或资本
Owner’s equity represents the owner’s residual claim on the assets of the business after all liabilities have been deducted. It is often called capital or net assets.
所有者权益代表扣除全部负债后，所有者对企业资产的剩余索取权，常被称为资本或净资产。
Equity increases through owner investments and profits; it decreases through drawings (money taken out by the owner for personal use) and losses.
所有者投资和利润会使权益增加；提用（所有者取出的个人使用资金）和亏损则会使权益减少。
Capital is not the same as cash – it reflects the owner’s stake in the total business value.
资本不等于现金——它反映的是所有者占企业总价值的份额。
4. Revenue and Expenses | 收入与费用
Revenue (or sales) is the inflow of economic benefits arising from the ordinary activities of a business, such as selling goods or providing services.
收入（或销售额）是企业在日常活动中产生的经济利益流入，如销售商品或提供服务。
Expenses are decreases in economic benefits during an accounting period, in the form of outflows or depletion of assets, for example rent, wages and electricity.
费用是会计期间内以资产流出或耗减形式出现的、经济利益的减少，例如租金、工资和电费。
A key rule: Revenue is recorded when earned, not necessarily when cash is received. Expenses are recorded when incurred, not when paid.
关键规则：收入在赚取时入账，不一定是收到现金时。费用在发生时入账，而非支付时。
5. The Accounting Equation | 会计等式
The entire double-entry system rests on one fundamental equation:
整个复式记账系统都建立在一个基本等式之上：
Assets = Liabilities + Owner’s Equity
This equation must always balance after every transaction. If a business buys an asset by bank loan, assets increase and liabilities increase by the same amount – balance is maintained.
每笔交易后该等式必须始终保持平衡。如果企业通过银行贷款购买资产，资产增加，同时负债等额增加——平衡得以维持。
It can be rearranged to show net assets: Assets – Liabilities = Equity. Visualise the equation as a set of scales: left side (assets) must equal right side (liabilities + equity).
等式可以变形为：资产 – 负债 = 权益。将等式视为天平：左边（资产）必须等于右边（负债+权益）。
6. The Double-Entry System: Debits and Credits | 复式记账系统：借方与贷方
Every transaction has a dual effect, hence the term ‘double entry’. For every debit entry there must be a corresponding credit entry of equal value.
每笔交易都有双重影响，因此称为“复式”。每笔借方记录必然对应一笔金额相等的贷方记录。
Understanding which side to use is essential. Here is a simple table to memorise:
理解使用哪一方至关重要。下面是一张简单记忆表：
| Account Type (账户类型) | To Increase (记增) | To Decrease (记减) |
|---|---|---|
| Asset (资产) | Debit (借方) | Credit (贷方) |
| Liability (负债) | Credit (贷方) | Debit (借方) |
| Capital/Equity (资本/权益) | Credit (贷方) | Debit (借方) |
| Revenue (收入) | Credit (贷方) | Debit (借方) |
| Expense (费用) | Debit (借方) | Credit (贷方) |
Mnemonic: ‘DEAD CLIC’. Debit increases Expenses, Assets, Drawings; Credit increases Liabilities, Income, Capital.
助记法：’DEAD CLIC’。借方记增费用、资产、提用(Expenses, Assets, Drawings)；贷方记增负债、收入、资本(Liabilities, Income, Capital)。
7. Source Documents and Books of Prime Entry | 原始凭证与原始记录簿
Before transactions appear in accounts, they are captured on source documents such as invoices, receipts, credit notes and bank statements.
交易在入账前，先被记录在如发票、收据、贷项通知单和银行对账单等原始凭证上。
These documents are then summarised in books of prime entry. The main ones for Year 10 are: Sales Day Book, Purchases Day Book, Returns Inwards/Outwards Journals, Cash Book and General Journal.
这些凭证随后汇总进原始记录簿。十年级接触的主要有：销货日记账、购货日记账、销售退回/采购退出日记账、现金簿和普通日记账。
The Cash Book is unique because it acts both as a book of prime entry and a ledger account, recording all bank and cash transactions.
现金簿很特别，因为它既是原始记录簿又是分类账账户，记录所有银行和现金交易。
8. Ledgers and Posting | 分类账与过账
From the books of prime entry, amounts are transferred to ledger accounts – this process is called posting. The General Ledger contains separate accounts for each item: sales, purchases, vehicles, capital, etc.
从原始记录簿将金额转移到分类账账户——这个过程称为过账。总分类账包含各项目的独立账户：销售、购货、车辆、资本等。
Trade receivables (debtors) are customers who owe the business money from credit sales. Trade payables (creditors) are suppliers the business owes for credit purchases.
应收账款（债务人）是因赊销而欠企业钱的客户。应付账款（债权人）是企业因赊购而欠供应商的钱。
A T-account is the visual tool used to represent a ledger account, with debit on the left and credit on the right. Practise drawing T-accounts to trace how entries flow from journals.
T型账户是用来展示分类账的视图工具，左边是借方，右边是贷方。通过绘制T型账户练习追踪日记账分录如何流转。
9. Trial Balance and Its Purpose | 试算平衡表及其目的
A trial balance is a list of all ledger account balances extracted at a specific date to check that total debit balances equal total credit balances.
试算平衡表是在特定日期提取的、所有分类账账户余额的清单，用以检查借方余额总计是否等于贷方余额总计。
It helps detect some errors, such as arithmetic mistakes or the use of an incorrect amount on one side, but it cannot find errors of omission (missed transaction) or principle (wrong account type).
它能发现一些错误，如算术错误或某一面金额错记，但无法查出遗漏错误（整笔交易漏记）或原则性错误（记错账户类别）。
If the trial balance does not balance, a suspense account is opened temporarily to equalise the totals while the error is being investigated.
若试算表不平衡，调查错误时会临时开设一个暂记账户，以使借贷双方相等。
10. Adjustments: Depreciation and Bad Debts | 期末调整：折旧与坏账
Depreciation is the systematic allocation of the cost of a non-current asset over its useful life. It matches the asset’s cost to the revenue it generates, following the accruals concept.
折旧是非流动资产成本在其使用年限内的系统性分摊。它遵循权责发生制概念，将资产成本与其产生的收入相匹配。
Common methods: straight-line (equal annual amounts) and reducing balance (a fixed percentage on the diminishing net book value).
常见方法：直线法（每年等额）和余额递减法（按递减的账面净值取固定百分比）。
Bad debts are amounts owed by customers that are deemed irrecoverable. A provision for doubtful debts estimates future losses, applying the prudence concept.
坏账是认定为无法收回的客户欠款。坏账准备根据谨慎性概念对未来的损失作出估计。
Memory aid: Depreciation acknowledges wear and tear; bad debts acknowledge the risk of never being paid.
记忆提示：折旧承认磨损消耗；坏账承认永远无法收回的风险。
11. Key Financial Statements | 关键财务报表
The two main financial statements for Year 10 are the Income Statement (Profit and Loss) and the Statement of Financial Position (Balance Sheet).
十年级接触的两大主要财务报表是利润表（损益表）和财务状况表（资产负债表）。
The Income Statement calculates profit or loss over a period: Revenue – Cost of Sales = Gross Profit, then deducting expenses to get Net Profit.
利润表计算一定期间的损益：收入 – 销售成本 = 毛利，再扣除费用得到净利润。
The Statement of Financial Position shows assets, liabilities and equity at a single point in time, vividly reminding you of the accounting equation.
财务状况表呈现在某一时点的资产、负债和权益，直观地提醒你会计等式的存在。
Closing inventory is included as a current asset in the Balance Sheet and is deducted in the Income Statement’s cost of sales calculation. Remember: unsold goods first appear in the Trial Balance, then get adjusted across both statements.
期末存货作为流动资产列入资产负债表，并在利润表销售成本计算中扣减。记住：未售出商品先出现在试算表，再在两个报表间调整。
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