📚 Year 10 SQA Accounting: Summer Preparation and Bridging Course | 十年级 SQA 会计：暑期预习与衔接课程
Welcome to your summer bridging course in SQA Accounting. This article will guide you through the key concepts you need to master before starting Year 10, ensuring a smooth transition and a solid foundation in accounting principles. Whether you are entirely new to the subject or looking to strengthen your existing knowledge, these notes will equip you with the essential language and techniques of accounting.
欢迎参加 SQA 会计暑期衔接课程。本文将引导你掌握十年级开学前必备的核心概念，帮助你平稳过渡并打下扎实的会计基础。无论你是初次接触会计还是希望巩固已有知识，这些笔记都将使你掌握会计的基本语言与技巧。
1. What is Accounting? | 会计是什么？
Accounting is the systematic process of recording, classifying, summarising and interpreting financial transactions. Its main purpose is to provide useful information to a range of stakeholders, including owners, managers, investors, lenders and government agencies, so they can make informed economic decisions.
会计是系统地记录、分类、汇总和解释财务交易的过程。其主要目的是向所有者、管理者、投资者、贷款机构和政府机构等一系列利益相关者提供有用信息，以便他们做出明智的经济决策。
Accounting is often called ‘the language of business’ because it communicates the financial health of an organisation. It helps answer crucial questions such as: Is the business making a profit? Can it pay its debts on time? Is the enterprise growing or shrinking in value?
会计常被称为“商业语言”，因为它传递组织的财务健康状况。它有助于回答一些关键问题，例如：企业是否盈利？能否按时偿还债务？企业价值是在增长还是在缩水？
The two main branches you will study are financial accounting, which focuses on preparing final accounts for external users, and management accounting, which produces internal reports to help managers plan and control operations.
你将学习的两大分支是财务会计与管理会计：财务会计侧重为外部使用者编制最终账目，而管理会计则生成内部报告以帮助管理者规划和控制经营活动。
2. The Accounting Equation | 会计等式
The entire double-entry bookkeeping system is built on a simple but powerful equation:
整个复式记账系统建立在一个简单而强大的等式之上：
Assets = Liabilities + Equity
Assets are economic resources owned or controlled by the business, such as cash at bank, inventory, trade receivables, machinery and premises. Liabilities represent the business’s obligations to outsiders, for example bank loans, trade payables and mortgages. Equity (also called capital or owner’s equity) is the residual claim on assets after deducting all liabilities – essentially the owner’s stake in the business.
资产是企业拥有或控制的经济资源，如银行存款、存货、应收账款、机器设备和房产。负债代表企业对外部人士的偿债义务，例如银行贷款、应付账款和抵押借款。所有者权益（也称资本）是扣除所有负债后对资产的剩余索取权——本质上是所有者对企业的投入与留存收益。
Every transaction affects at least two elements in such a way that the equation always stays in balance. For instance, if an owner invests £5,000 cash in the business, assets (cash) increase by £5,000 and equity increases by £5,000. If the business buys a computer for £800 on credit, assets (equipment) increase by £800 and liabilities (trade payables) increase by £800.
每笔交易至少影响两个要素，并且等式始终保持平衡。例如，如果业者向企业投入5,000英镑现金，资产（现金）增加5,000英镑，同时所有者权益增加5,000英镑。如果企业赊购一台800英镑的电脑，资产（设备）增加800英镑，负债（应付账款）也增加800英镑。
3. Double-Entry Bookkeeping | 复式记账法
Double-entry bookkeeping is the method used to record financial transactions in two accounts: one account is debited and another account is credited. The total value of debits must always equal the total value of credits for every transaction.
复式记账法是一种在至少两个账户中记录财务交易的方法：一个账户记借方，另一个账户记贷方。每一笔交易的借方总额必须始终等于贷方总额。
In a T-account, debits are entered on the left side and credits on the right. The rules for increases and decreases depend on the type of account: for assets and expenses, an increase is a debit entry; for liabilities, equity and income, an increase is a credit entry.
在T型账户中，借方记在左侧，贷方记在右侧。增加或减少的规则取决于账户类型：对于资产和费用类账户，增加记借方；对于负债、所有者权益和收入类账户，增加记贷方。
As an example, when a business pays £300 cash for office supplies, the Office Supplies account is debited (increase in an asset) and the Cash account is credited (decrease in an asset). When the business makes a sale of £200 on credit, Trade Receivables is debited (increase in asset) and Sales Revenue is credited (increase in income).
举例来说，当企业用300英镑现金购买办公用品时，办公用品账户借记（资产增加），现金账户贷记（资产减少）。当企业赊销200英镑商品时，应收账款借记（资产增加），销售收入贷记（收入增加）。
4. Source Documents | 原始凭证
Before any entry is made in the accounting books, there must be a source document that provides evidence of the transaction. These documents ensure accuracy and allow the audit trail to be followed.
在会计账簿中进行任何记录之前，必须有一份提供交易证据的原始凭证。这些凭证确保准确性，并使审计线索能够被追溯。
The table below summarises the most common source documents you will encounter:
下表汇总了你将遇到的最常见的原始凭证：
| Source Document | 中文术语 | Purpose |
|---|---|---|
| Purchase Invoice | 购货发票 | Received from a supplier when goods are bought on credit |
| Sales Invoice | 销货发票 | Issued to a customer when goods are sold on credit |
| Receipt | 收据 | Acknowledges cash received |
| Credit Note | 贷项通知单 | Reduces the amount owed, e.g. for returned goods |
| Bank Statement | 银行对账单 | Shows all bank transactions over a period |
5. Books of Prime Entry | 原始账簿
Transactions are first recorded in chronological order in books of prime entry (also known as day books or journals). This step groups similar transactions together and reduces the number of individual entries in the ledgers.
交易首先按时间顺序记录在原始账簿（也称日记账）中。这一步骤将同类交易归集在一起，减少分类账中逐笔记录的数量。
The main books of prime entry are:
主要的原始账簿包括：
- Sales Day Book – records all credit sales (销货日记账记录所有赊销交易)
- Purchases Day Book – records all credit purchases (购货日记账记录所有赊购交易)
- Sales Returns Day Book – records goods returned by customers (销货退回日记账记录客户退货)
- Purchases Returns Day Book – records goods returned to suppliers (购货退回日记账记录退回给供应商的货物)
- Cash Book – records all cash and bank transactions (现金日记账记录所有现金和银行交易)
- General Journal – records transactions that do not fit into the other day books (普通日记账记录不适合归入其他日记账的交易)
At the end of an accounting period, the totals from these books are posted to the appropriate ledger accounts.
在会计期末，这些账簿的合计金额被过账到相应的分类账账户中。
6. Ledger Accounts | 分类账
A ledger account summarises all the transactions relating to a particular item, such as cash, sales or a specific customer. The most common format is the T-account, which shows debits on the left and credits on the right.
分类账账户汇总与某一特定项目（如现金、销售或某位客户）相关的所有交易。最常用的格式是T型账户，左侧显示借方，右侧显示贷方。
For example, a Cash ledger account would list all money received on the debit side and all money paid out on the credit side. The balance at any time is the difference between the two sides.
例如，现金分类账账户会在借方列出所有收到的款项，在贷方列出所有付出的款项。任何时候的余额就是两侧的差额。
The process of transferring information from the books of prime entry to the ledgers is called ‘posting’. After posting, each ledger account will have a running balance. Accounts are typically kept in either a general ledger (for impersonal accounts) or a sales/purchases ledger (for individual customer and supplier accounts).
将信息从原始账簿转移到分类账的过程称为“过账”。过账后，每个分类账账户都会有一个动态余额。账户通常保存在总账（用于非个人账户）或销售/采购明细账（用于个别客户和供应商账户）中。
7. Trial Balance | 试算平衡表
A trial balance is a list of all the balances from the ledger accounts at a particular date. Its primary function is to check the arithmetical accuracy of the double-entry records by verifying that total debit balances equal total credit balances.
试算平衡表是某一特定日期所有分类账账户余额的列表。其主要功能是通过验证借方余额合计等于贷方余额合计来检查复式记录的算术准确性。
However, a balanced trial balance does not guarantee that the books are completely error-free. Errors such as complete omission of a transaction, recording an entry in the wrong account (error of commission), or compensating errors may still exist even when the trial balance agrees.
然而，试算平衡表平衡并不能保证账簿完全无错。即使试算平衡表勾稽相符，也可能存在诸如整笔交易漏记、记错账户（串户错误）或相互抵销的错误。
If the trial balance does not agree, the accountant must locate the difference by checking postings, additions and the balancing of accounts. A suspense account may be used temporarily to hold the difference until the error is found.
如果试算平衡表不平衡，会计师必须通过检查过账、加总和账户结平来找出差异。可以暂时使用暂记账户来挂账，直到找到错误为止。
8. Income Statement | 利润表
The income statement (also called the profit and loss account) summarises the revenues generated and the expenses incurred during an accounting period. It shows whether the business has made a net profit or a net loss.
利润表（也称损益表）汇总了某一会计期间产生的收入和发生的费用，显示企业是实现了净利润还是净亏损。
The main sections are:
主要组成部分包括：
- Sales Revenue – income from selling goods or services (销售收入 – 销售商品或服务的收入)
- Cost of Sales – the direct cost of the goods sold, calculated as Opening Inventory + Purchases – Closing Inventory (销售成本 – 已售商品的直接成本，计算公式为：期初存货 + 本期采购 – 期末存货)
- Gross Profit – Sales Revenue minus Cost of Sales (毛利 – 销售收入减去销售成本)
- Operating Expenses – day-to-day running costs such as rent, wages and utilities (营业费用 – 日常运营成本，例如租金、工资和水电费)
- Net Profit – Gross Profit minus Operating Expenses and other income/expenses (净利润 – 毛利减去营业费用并调整其他收支)
The gross profit margin formula is used to assess profitability:
毛利率公式用于评估盈利能力：
Gross Profit Margin = (Gross Profit ÷ Sales Revenue) × 100
For instance, a business with £50,000 in sales and a cost of sales of £30,000 has a gross profit of £20,000 and a gross profit margin of 40%. This means for every £1 of sales, the business retains 40p to cover expenses and profit.
例如，一家企业销售收入为50,000英镑，销售成本为30,000英镑，毛利为20,000英镑，毛利率为40%。这意味着每实现1英镑的销售，企业保留40便士用于支付费用和形成利润。
9. Statement of Financial Position | 财务状况表
The statement of financial position (traditionally known as the balance sheet) presents the financial position of a business at a specific date. It lists the assets, liabilities and equity, thereby reflecting the accounting equation Assets = Liabilities + Equity in a formal report.
财务状况表（传统上称为资产负债表）展示企业某一特定日期的财务状况。它列示资产、负债和所有者权益，从而以正式报告的形式反映了会计等式 资产 = 负债 + 所有者权益。
Assets are typically classified into non-current assets (those expected to be used for more than one year, e.g. buildings, vehicles, fixtures) and current assets (those expected to be converted into cash within one year, e.g. inventory, trade receivables, bank balances). Liabilities are split into non-current (due after more than one year) and current (due within one year).
资产通常分为非流动资产（预期使用年限超过一年的资产，例如房屋、车辆、固定装置）和流动资产（预期在一年内变现的资产，例如存货、应收账款、银行存款）。负债分为非流动负债（偿还期超过一年）和流动负债（一年内到期）。
Equity represents the owner’s investment plus any retained profits. The statement of financial position always balances because of the double-entry principle.
所有者权益代表业主的投资加上留存利润。由于复式记账原则，财务状况表始终保持平衡。
10. Key Ratios and Analysis | 关键比率与分析
Financial ratios help users interpret the numbers in the income statement and statement of financial position. They allow comparisons over time and between businesses.
财务比率帮助使用者解读利润表和财务状况表中的数字，便于进行时间上的纵向比较和企业间的横向比较。
Two fundamental profitability ratios are:
两项基本的盈利能力比率是：
Gross Profit Margin = (Gross Profit ÷ Sales Revenue) × 100
Net Profit Margin = (Net Profit ÷ Sales Revenue) × 100
The net profit margin shows how much net profit is generated from each pound of sales. For example, a net profit margin of 15% means the business keeps £0.15 of net profit for every £1 of sales revenue.
净利率显示了每英镑销售收入产生多少净利润。例如，15%的净利率意味着每1英镑销售收入企业保有0.15英镑的净利润。
You will also learn about liquidity ratios, such as the current ratio (Current Assets ÷ Current Liabilities), which measures a firm’s ability to pay short-term obligations. A ratio of 2:1 is generally considered healthy, but this can vary by industry.
你还将学习流动性比率，例如流动比率（流动资产 ÷ 流动负债），该比率衡量企业偿还短期债务的能力。通常认为2:1的比率是健康的，但这会因行业而异。
11. Ethics in Accounting | 会计职业道德
Ethical behaviour is fundamental to the accounting profession. Accountants must follow key principles including integrity, objectivity, professional competence, confidentiality and professional behaviour. These principles ensure that financial information is reliable and that the public can trust the work of accountants.
道德行为是会计职业的基石。会计师必须遵循关键原则，包括诚信、客观、专业胜任能力、保密和职业行为。这些原则确保财务信息可靠，公众可以信任会计师的工作。
In your SQA course, you will explore ethical scenarios such as pressure to manipulate profits, conflicts of interest and the duty to report fraud. Understanding ethics will help you not only in exams but also in becoming a responsible accounting professional.
在 SQA 课程中，你将探讨各种道德情境，例如操纵利润的压力、利益冲突以及举报舞弊的责任。理解道德不仅有助于你应对考试，还能帮助你成为一名负责任的会计专业人员。
12. Summer Practice Plan | 暑期练习计划
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