📚 Year 11 Cambridge Accounting: Vocabulary & Terminology Quick Memorisation Guide | 剑桥11年级会计词汇术语速记指南
For Year 11 Cambridge Accounting students, terminology is the foundation of every journal entry, ledger account and financial statement. This bilingual guide presents over 80 essential terms organised by topic, each explained in clear English and matched with a precise Chinese translation. Use the embedded mnemonics, quick-reference tables and practice hints to make memorisation faster and more effective.
对11年级剑桥会计学生来说，术语是一切会计分录、分类账和财务报表的基础。本双语指南按主题整理了80多个必会术语，每个术语都配有清晰的英文解释和准确的中文对应。书中嵌入的助记符、速查表以及练习提示，能让记忆变得更快、更有效。
1. Why Terminology Mastery Matters | 为什么术语的熟练掌握至关重要
Cambridge IGCSE Accounting (0452) requires you to define terms precisely, apply them in double-entry and explain their impact on profit and financial position. A single misinterpretation of ‘carriage inwards’ versus ‘carriage outwards’ can change net profit calculations completely.
剑桥IGCSE会计（0452）要求你准确界定术语，将术语应用于复式记账并解释其对利润和财务状况的影响。把“购货运费”与“销货运费”理解错，就有可能完全改变净利润的计算。
Furthermore, marking schemes reward candidates who use correct accounting language. Building a strong vocabulary early reduces confusion in adjustments like accruals, prepayments and depreciation, and makes ratio analysis much more intuitive.
此外，评分方案会奖励使用正确会计语言的考生。尽早建立扎实的词汇库能减少在应计、预付和折旧等调整中的混乱，并使比率分析变得更直观。
2. The Accounting Equation: Assets, Liabilities & Capital | 会计等式：资产、负债与资本
The accounting equation is the bedrock of the entire subject. It states that the resources of the business (assets) are always financed either by borrowing (liabilities) or by the owner’s stake (capital).
会计等式是整个学科的基石。它表明企业的资源（资产）总是通过借款（负债）或所有者投入（资本）来融资。
Assets = Liabilities + Capital
Asset: a present economic resource controlled by the business as a result of past events, from which future economic benefits are expected to flow. Examples include cash, inventory, trade receivables, land and machinery. Assets are classified as non-current (held for more than one year) or current (realised within the accounting period).
资产：由企业因过去事项而控制的现时经济资源，预期会有未来经济利益流入。例如现金、存货、应收贸易款、土地和机器设备。资产分为非流动资产（持有超过一年）和流动资产（在会计期间内变现）。
Liability: a present obligation of the business arising from past events, the settlement of which is expected to result in an outflow of resources. Trade payables, bank overdrafts and loans are typical liabilities.
负债：企业因过去事项而产生的现时义务，预期该义务的结算会导致资源的流出。应付贸易款、银行透支和贷款都是典型的负债。
Capital: the residual interest in the assets after deducting all liabilities. Capital increases with additional investment and profit, and decreases with drawings and losses. It represents the owner’s equity in the business.
资本：资产扣除全部负债后的剩余利益。资本因追加投资和利润而增加，因提款和亏损而减少。它代表所有者对企业的权益。
3. Double-Entry System: Debit & Credit | 复式记账系统：借方与贷方
Every transaction affects two accounts in opposite ways. Double-entry ensures that the accounting equation remains balanced. Remembering which side to debit or credit is made easier with the DEAD CLIC mnemonic.
每一笔交易都以相反的方向影响两个账户。复式记账确保会计等式始终保持平衡。用DEAD CLIC助记符能让分清借方和贷方变得更容易。
DEAD: Debit increases in Expenses, Assets and Drawings. CLIC: Credit increases in Liabilities, Income and Capital. For example, when cash is received from a receivable, debit Cash (asset) and credit Trade Receivables (asset).
DEAD：借方增加费用、资产和提款。CLIC：贷方增加负债、收益和资本。例如，收到应收款时，借记现金（资产）并贷记应收贸易款（资产）。
The opposite applies for decreases: an asset decreases on the credit side, while a liability or capital decreases on the debit side. Practising T-accounts with this logic builds automatic recall.
反之亦然：资产减少记在贷方，而负债或资本减少记在借方。按照这一逻辑练习T型账户，能形成条件反射。
Expenses are costs incurred in generating revenue, such as rent, wages and electricity. They reduce profit and ultimately capital.
费用是生成收入而发生的成本，如租金、工资和电费。费用会减少利润并最终减少资本。
Income includes revenue from sales, fees, commissions and interest received. It increases profit and capital.
收益包括销售收入、收费、佣金和收到的利息。收益会增加利润和资本。
Drawings are amounts taken out of the business by the owner for personal use. Drawings reduce capital directly and are recorded on the debit side.
提款是所有者从企业提取用于个人消费的金额。提款直接减少资本，记在借方。
4. Books of Prime Entry: Source Documents & Journals | 原始分录簿：原始凭证与日记账
Transactions are first recorded in books of prime entry before being posted to the ledgers. Each book corresponds to a specific type of transaction, which simplifies large volumes of data.
交易首先被记入原始分录簿，然后过账到分类账。每种原始账簿对应特定类型的交易，从而简化大量数据的处理。
Sales day book lists credit sales from invoices sent to customers. Purchases day book records credit purchases from suppliers’ invoices. Sales returns day book (returns inwards) documents goods returned by customers. Purchases returns day book (returns outwards) records goods returned to suppliers.
销售日记账根据发给客户的发票列示赊销。购货日记账根据供应商发票记录赊购。销售退回日记账（销售退回）记录客户退回的货物。购货退回日记账（购货退出）记录退还给供应商的货物。
Cash book serves as both a book of prime entry and a ledger account for cash and bank. It records all receipts and payments, and can include discount columns.
现金簿既是现金和银行存款的原始分录簿，也是分类账账户。它记录所有收款和付款，并可包含折扣栏。
General journal is used for non-routine entries such as purchase or sale of non-current assets on credit, correction of errors, opening entries and year-end adjustments.
普通日记账用于非日常分录，如赊购或赊销非流动资产、差错更正、期初分录和年末调整。
5. Ledger Accounts & Balancing Off | 分类账账户与结平
After transactions are entered in the books of prime entry, they are posted to the nominal ledger which contains separate accounts for each asset, liability, capital, income and expense.
交易被记入原始分录簿后，就会被过账到总分类账，总账为每类资产、负债、资本、收益和费用都设立了单独的账户。
A T-account shows the debit side on the left and credit side on the right. Each posting includes a date, details and the opposing account name. Balancing off is the process of calculating the difference between total debits and credits, inserting a balance carried down (c/d) to make both sides equal, and then bringing that balance down (b/d) to start the next period.
T型账户左边为借方，右边为贷方。每笔过账都包含日期、摘要和对方账户名称。结平是指计算借方总额与贷方总额之间的差额，插入结转余额（c/d）使两边相等，然后将该余额转入下期（b/d）作为期初余额。
Debit balance arises when total debits exceed total credits – typical for assets and expenses. Credit balance occurs when total credits exceed total debits – common for liabilities, capital and income.
借方余额出现在借方总额超过贷方总额时——常见于资产和费用。贷方余额出现在贷方总额超过借方总额时——常见于负债、资本和收益。
6. Trial Balance: Purpose & Limitations | 试算表：目的与局限性
A trial balance is a list of all account balances extracted from the ledger at a specific date. Its primary purpose is to check the arithmetical accuracy of the double-entry records by proving that total debits equal total credits.
试算表是在特定日期从分类账中提取的所有账户余额列表。其主要目的是通过验证总借方等于总贷方来检查复式记账的算术准确性。
However, a balanced trial balance does not guarantee that the books are error‑free. Errors of omission, commission, principle, original entry, complete reversal and compensating errors can still exist even when the trial balance agrees.
然而，试算表平衡并不保证账簿没有错误。漏记、过账错误、原则性错误、原始分录错误、完全颠倒错误和抵销性错误即使试算表平衡也可能存在。
Year 11 students should also know that suspense accounts are opened when the trial balance does not balance, to temporarily hold the difference until the error is located and corrected.
11年级学生还应了解，当试算表不平衡时，会开设暂记账户，暂时存放差额，直到找到并更正错误。
7. Income Statement Terms: Revenue to Net Profit | 利润表术语：收入到净利润
The income statement measures the financial performance of a business over a period. Key terms follow the logical deduction of costs from revenue.
利润表衡量企业在一段时期内的财务业绩。关键术语按照从收入中逐步扣除成本的逻辑排列。
Revenue (sales turnover) is the inflow of economic benefits from ordinary activities, usually from selling goods or services. Cost of sales = opening inventory + purchases – closing inventory (plus carriage inwards).
收入（营业额）是来自日常经营活动的经济利益的流入，通常来自商品销售或服务提供。销售成本=期初存货 + 购货 – 期末存货（加购货运费）。
Gross profit = revenue – cost of sales. It shows the profit made before deducting operating expenses. Carriage inwards is the cost of bringing goods into the business and is added to purchases in cost of sales. Carriage outwards is the cost of delivering goods to customers and is treated as a selling expense.
毛利=收入–销售成本。它显示在扣除营业费用前的利润。购货运费是将货物运入企业的成本，计入销售成本中的购货。销货运费是将货物送给客户的成本，作为销售费用处理。
Net profit = gross profit + other income – all operating expenses. Operating expenses include rent, salaries, depreciation, carriage outwards, discounts allowed and bad debts.
净利润=毛利 + 其他收益 – 所有营业费用。营业费用包括租金、工资、折旧、销货运费、给予折扣和坏账。
8. Statement of Financial Position: Current & Non-Current Items | 财务状况表：流动与非流动项目
This statement shows the assets, liabilities and capital of a business at a point in time, reflecting the accounting equation. Items are classified to help users assess liquidity and solvency.
该报表反映企业在某一时点的资产、负债和资本，是会计等式的展示。项目分类有助于使用者评估流动性和偿债能力。
Non-current assets are held for long-term use, e.g. premises, equipment, vehicles. These are recorded at cost less accumulated depreciation (carrying amount). Current assets are expected to be converted into cash within one year, such as inventory, trade receivables and prepayments.
非流动资产为长期使用而持有，如房屋、设备、车辆。它们以成本减累计折旧（账面净值）列示。流动资产预计在一年内转换为现金，如存货、应收贸易款和预付费用。
Current liabilities are obligations due within one year, e.g. trade payables, bank overdraft and accruals. Non-current liabilities are due after more than one year, e.g. bank loans and mortgages.
流动负债是一年内到期的义务，如应付贸易款、银行透支和应计负债。非流动负债为一年以上到期，如银行贷款和抵押贷款。
Working capital = current assets – current liabilities. Positive working capital indicates the business can meet its short-term debts as they fall due.
营运资金=流动资产–流动负债。营运资金为正，表明企业有能力偿付到期短期债务。
9. Key Adjustments: Depreciation, Accruals, Prepayments | 关键调整：折旧、应计与预付
At the year end, accountants adjust accounts to ensure the matching concept is applied – expenses are matched against the revenue they helped generate, irrespective of cash flow.
年末，会计人员调整账户以确保配比概念得以应用——费用与其帮助产生的收入相配比，而不论现金流发生与否。
Depreciation is the systematic allocation of the cost of a non-current asset over its useful life. Common methods: straight-line (equal annual charge) and reducing balance (constant percentage of carrying amount).
折旧是将非流动资产成本在其使用年限内系统分摊的过程。常见方法：直线法（每年等额计提）和余额递减法（按账面净值的固定百分比计提）。
Accrued expense (accrual) is an expense incurred but not yet paid or recorded. It is added to the expense in the income statement and shown as a current liability. Prepaid expense is a payment made in advance for a future benefit; it is deducted from the expense and presented as a current asset.
应计费用（应计项目）是已发生但尚未支付或记录的费用。它在利润表中加入费用，并作为流动负债列示。预付费用是为未来利益预先支付的款项，从费用中扣除并作为流动资产列示。
Accrued income is income earned but not yet received, added to income and shown as a current asset. Prepaid income is received in advance, deducted from income and treated as a current liability.
应计收益是已赚取但尚未收到的收入，加入收益并作为流动资产。预收收益是预先收取的款项，从收益中扣除并作为流动负债。
Irrecoverable debts (bad debts) are trade receivables deemed uncollectible; they are written off as an expense. Allowance for doubtful debts is a provision reducing trade receivables to their estimated recoverable amount.
坏账（无法收回的债务）是确认为无法收款的应收贸易款，作为费用注销。坏账准备是一项备抵，将应收贸易款减至预计可收回金额。
10. Control Accounts & Bank Reconciliation | 控制账户与银行余额调节
Control accounts provide a summary of the sales and purchases ledgers, enabling quick detection of errors. Sales ledger control account totals trade receivables; purchases ledger control account totals trade payables.
控制账户汇总了销售和采购明细账，以便快速发现错误。销售明细账控制账户合计应收贸易款；采购明细账控制账户合计应付贸易款。
Common entries: credit sales debit sales ledger control, credit sales ledger control; receipts credit banks, debit sales ledger control. Dishonoured cheques, discounts allowed and returns are also posted here.
常见分录：赊销时借记销售明细账控制账户，贷记销售；收款时借记银行，贷记销售明细账控制账户。拒付支票、给予折扣和退回也在此过账。
A bank reconciliation statement compares the cash book balance with the bank statement, identifying unpresented cheques, deposits not yet credited and bank charges. It is vital for cash control.
银行余额调节表将现金簿余额与银行对账单余额相对照，找出未兑现支票、未记录存款和银行手续费。它对现金控制至关重要。
11. Ratio Analysis: Profitability, Liquidity & Efficiency | 比率分析：盈利能力、流动性与效率
Ratios convert financial statement numbers into meaningful relationships. The Cambridge syllabus focuses on profitability and liquidity ratios.
比率将财务报表数字转化为有意义的关系。剑桥教学大纲侧重于盈利能力和流动性比率。
Gross profit margin = (Gross profit / Revenue) × 100. Measures the percentage of revenue retained as gross profit.
毛利率 = (毛利/收入) × 100。衡量收入中留存为毛利的百分比。
Net profit margin = (Net profit / Revenue) × 100. Indicates overall efficiency in controlling expenses.
净利率 = (净利润/收入) × 100。反映控制费用的整体效率。
Current ratio = Current assets / Current liabilities. A ratio above 1 suggests sufficient short-term assets to cover short-term debts. Quick ratio (acid test) = (Current assets – inventory) / Current liabilities; it excludes inventory as it may not be quickly convertible to cash.
流动比率 = 流动资产/流动负债。比率大于1表明有足够的短期资产偿还短期债务。速动比率（酸性测试比率）= (流动资产–存货) / 流动负债；它排除存货，因为存货可能无法迅速变现。
Trade receivables turnover (days) = (Trade receivables / Credit revenue) × 365. Shows the average collection period. Trade payables turnover = (Trade payables / Credit purchases) × 365. Shows how long the business takes to pay suppliers.
应收贸易款周转天数= (应收贸易款/赊销收入) × 365。展示平均收账期。应付贸易款周转天数= (应付贸易款/赊购额) × 365。显示企业付款给供应商的平均天数。
Memorise the formulas by drawing a ‘profitability pyramid’ and a ‘liquidity seesaw’ to visualise relationships.
画出“盈利能力金字塔”和“流动性跷跷板”来形象化各比率之间的关系，可帮助记忆这些公式。
12. Top Memorisation Techniques | 顶级记忆技巧
Flashcards remain the single most effective tool. Write the English term on one side and the Chinese definition plus the double-entry rule on the other. Review cards for ten minutes daily, not in one marathon session.
抽认卡依然是最有效的工具。在卡片一面写上英文术语，另一面写上中文定义和复式记账规则。每天花十分钟复习卡片，而不是一次性长时间突击。
Create mnemonics for rules: ‘PEARLS’ (Purchases, Expenses, Assets – increase on Debit; Revenue, Liabilities, Sales – increase on Credit). Sketch a ‘T-account map’ linking every account type to its normal balance side.
为规则编造助记符：比如“PEARLS”（购货、费用、资产—借方增加；收益、负债、销售—贷方增加）。画一张“T型账户地图”，将每类账户与其正常余额方向联系起来。
Practice past paper definitions and explain terms aloud in both languages. When you can teach a concept to a peer without notes, the terminology has truly stuck. Finally, regularly write a ‘term matrix’ grouping words by financial statement and accounting cycle phase.
练习历年试卷中的定义，并用双语大声解释术语。当你能不借笔记向同学讲解一个概念时，术语就真正固化了。最后，定期写一张
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