Year 11 Edexcel Accounting: Quick Terminology Memorisation Guide | 11年级Edexcel会计：词汇术语速记指南

📚 Year 11 Edexcel Accounting: Quick Terminology Memorisation Guide | 11年级Edexcel会计：词汇术语速记指南

Mastering accounting terminology is the first step towards excelling in your Year 11 Edexcel IGCSE Accounting exam. This guide provides a systematic walkthrough of essential terms, grouped by topic, and offers memory aids to help you recall definitions quickly and accurately. Use the paired English-Chinese explanations to reinforce understanding and build a firm foundation for double-entry, financial statements, and ratio analysis.

掌握会计术语是攻克 Year 11 Edexcel IGCSE 会计考试的第一步。本指南按主题分门别类，系统梳理核心词汇，并提供助记技巧，帮助你快速、准确地回忆定义。利用中英文对照解析，你可以巩固理解，为复式记账、财务报表和比率分析构筑坚实基础。

1. Core Accounting Concepts | 核心会计概念

The basic building blocks of accounting define what a business owns, owes, and the owner’s stake. Memorising these terms is essential because they appear in every topic, from source documents to final accounts. Start by associating each concept with a real-life example from a small shop or online store.

会计的基本构件定义了企业拥有什么、欠什么以及所有者的权益。熟记这些术语至关重要，因为它们从原始凭证到最终账目的每个主题都会出现。可以先从一个街边小店或网店的真实案例入手，将每个概念与实例挂钩。

Capital is the money or assets the owner puts into the business. It represents the owner’s financial interest.

资本是所有者投入企业的资金或资产，代表所有者的财务权益。
Drawings are any cash or goods taken by the owner for personal use, reducing capital.

提款是所有者因私人用途提取的现金或商品，会减少资本。
Trade receivables (debtors) are customers who owe money to the business for goods sold on credit.

应收账款（债务人）是指赊购商品而欠企业款项的客户。
Trade payables (creditors) are suppliers the business owes money for purchases on credit.

应付账款（债权人）是指企业因赊购而欠款给供应商。
Inventory (stock) refers to goods a business buys or produces for resale.

存货是指企业为转售而购买或生产的商品。
Non-current assets are long-term resources used in the business for more than one year, e.g. machinery, vehicles.

非流动资产是企业使用超过一年的长期资源，如机器、车辆。
Current assets are short-term assets expected to be converted into cash within 12 months, e.g. inventory, trade receivables, cash.

流动资产是预计在12个月内变现的短期资产，如存货、应收账款、现金。
Current liabilities are debts due within one year, e.g. trade payables, bank overdraft.

流动负债是一年内到期的债务，如应付账款、银行透支。

Memory tip: think of ‘Capital’ as ‘Cash put In’ by the owner. ‘Drawings’ resembles ‘Draw out’ personal cash. Link ‘Receivables’ to ‘Receive cash later’ and ‘Payables’ to ‘Pay cash later’.

记忆窍门：把“Capital”想象成所有者“放入的现金”，“Drawings”是“取出”私人用款。将“Receivables”与“以后收款”相连，“Payables”与“以后付款”相连。

2. The Accounting Equation | 会计等式

The accounting equation is the backbone of double-entry bookkeeping. Any transaction will affect at least two elements of this equation while keeping it in balance. Understanding this formula allows you to check the accuracy of recorded transactions and construct a statement of financial position.

会计等式是复式簿记的基石。任何交易都会影响该等式中的至少两个要素，同时保持等式平衡。理解这个公式有助于检查记录交易的准确性，并编制财务状况表。

Assets = Capital + Liabilities

资产 = 资本 + 负债

Expanded version: Assets = Opening Capital + Additional Capital + Profit – Drawings + Liabilities. This shows how profit increases capital and drawings decrease it. The capital at the end of the year becomes the opening capital for the next period.

扩展版：资产 = 期初资本 + 追加资本 + 利润 – 提款 + 负债。这说明了利润如何增加资本，提款如何减少资本。年末资本将成为下一期的期初资本。

For memorisation, use the acronym A = C + L. Picture a balance scale with assets on one side and claims (capital from the owner and liabilities to outsiders) on the other. Every transaction is recorded so that the scale remains level.

记忆时可用缩略词A = C + L。想象一架天平，一边是资产，另一边是索偿权（所有者资本和外部负债）。每一笔交易都会被记录，使得天平保持水平。

3. Assets, Liabilities & Equity in Detail | 资产、负债与权益详解

Classifying assets and liabilities correctly is a common exam task. Remember that ‘non-current’ means long-term (over 12 months) while ‘current’ means short-term (within 12 months). Equity (capital) is the residual interest after deducting all liabilities from assets.

正确分类资产和负债是常见的考试任务。记住“非流动”意味着长期（超过12个月），“流动”意味着短期（12个月以内）。权益（资本）是资产减去所有负债后的剩余权益。

Non-current assets: land and buildings, machinery, office equipment, fixtures and fittings, motor vehicles. They are used in the business, not bought for resale. Current assets: inventory, trade receivables, bank, cash, prepaid expenses, other receivables. Current liabilities: trade payables, bank overdraft, accrued expenses, other payables. Non-current liabilities: bank loan, debentures (repayable after one year).

非流动资产：土地和房屋、机器、办公设备、固定装置和家具、机动车辆。它们用于企业经营，而非转售。流动资产：存货、应收账款、银行存款、现金、预付费用、其他应收款。流动负债：应付账款、银行透支、应计费用、其他应付款。非流动负债：银行贷款、公司债券（一年后偿还）。

A useful mnemonic: NCA (Non-Current Assets) are things that ‘N’ever move quickly – they stay in the business for years. CA (Current Assets) ‘C’onvert to cash soon. For liabilities, CL ‘C’ries for quick payment, NCL ‘N’ot so urgent.

记忆诀窍：NCA（非流动资产）是“永远不会快速移动”的资产，它们在企业中驻留多年。CA（流动资产）会很快“转化”为现金。对于负债，CL（流动负债）“哭喊着”要快速偿还，NCL（非流动负债）则“没那么急”。

4. Income & Expenses Terminology | 收入与费用术语

Income increases capital (except additional capital injections), while expenses decrease capital. Distinguishing between different types of revenue and costs is critical for preparing an income statement. Edexcel IGCSE often tests returns, carriage costs, and other items that appear in the trading account and profit and loss account.

收入增加资本（追加资本投入除外），而费用减少资本。区分不同类型的收入和成本对编制利润表至关重要。Edexcel IGCSE 考试经常考查退货、运费以及列在营业账户和损益账户中的其他项目。

Sales (Revenue): total value of goods sold, before any deductions.

销售收入（营业收入）：已售商品的总值，未扣除任何费用。
Sales returns (Returns inwards): goods returned by customers, reducing sales.

销售退回（销货退回）：顾客退回的商品，冲减销售收入。
Purchases: cost of goods bought for resale.

购货：为转售而购买的商品成本。
Purchases returns (Returns outwards): goods returned to suppliers, reducing purchases.

购货退回：退还给供应商的商品，冲减购货成本。
Carriage inwards: cost of delivering purchases from supplier, added to cost of purchases.

进货运费：从供应商处运入商品的费用，计入购货成本。
Carriage outwards: cost of delivering sales to customers, treated as an expense in the income statement.

销货运费：将商品运至顾客处的费用，列为利润表中的费用。
Discount allowed: reduction given to credit customers for early payment – an expense.

销售折扣：为鼓励赊购客户提前付款而给予的减价，属于费用。
Discount received: reduction received from suppliers for early payment – other income.

购货折扣：因提前付款从供应商处获得的减价，属于其他收入。

Remember: ‘Carriage Inwards’ stays ‘Inside’ the calculation of cost of goods sold. ‘Carriage Outwards’ goes ‘Out’ to the profit and loss section as an expense. Returns ‘inwards’ come back from customers; returns ‘outwards’ go back to suppliers.

记住：“进货运费”留在“内部”计算销售成本；“销货运费”则“向外”计入损益部分作为费用。退回“向内”来自顾客，退回“向外”去往供应商。

5. Double-Entry Bookkeeping Rules | 复式记账规则

Every transaction has two effects in the ledger: one debit and one credit. Knowing which side to debit or credit is the key to accurate bookkeeping. The rules are based on the accounting equation and the type of account affected.

每笔交易在分类账中产生双向影响：一个借方和一个贷方。准确记账的关键在于知晓何时借记、何时贷记。规则基于会计等式及受影响的账户类型。

Golden rule short form DEAD CLIC: Debits increase Expenses, Assets, Drawings. Credits increase Liabilities, Income, Capital. Reverse for decreases.

黄金法则缩写DEAD CLIC：借记增加（Decrease？应该是 Debits increase）费用(Expenses)、资产(Assets)、提款(Drawings)；贷记增加负债(Liabilities)、收入(Income)、资本(Capital)。减少则相反。

Corrected mnemonic: PEARLS for credit increases: Purchases? Actually assets… common version: DEBIT what comes in, CREDIT what goes out for real accounts. But for nominal and personal: DR the receiver, CR the giver; DR all expenses and losses, CR all incomes and gains. For Edexcel, using the accounting equation approach is safer: Assets + Expenses + Drawings increase on debit side; Liabilities + Capital + Income increase on credit side.

更稳妥的Edexcel方法：资产、费用、提款增加记借方；负债、资本、收入增加记贷方。因此，购买汽车（资产增加）借记汽车账户，现金减少贷记现金账户。产生销售收入（收入增加）则贷记销售收入账户。

Visualise a T-account with Dr on the left and Cr on the right. A debit entry is simply a left-hand entry; a credit is a right-hand entry. The terms do not mean good or bad.

想象T型账户，左边为Dr（借方），右边为Cr（贷方）。借记即左边记录，贷记即右边记录。这两个词不表示好坏。

6. Key Financial Statements Terminology | 主要财务报表术语

You need to identify and arrange items in the two main financial statements: the income statement (formerly profit and loss account) and the statement of financial position (balance sheet). The income statement shows profit over a period; the statement of financial position shows the financial position at a point in time.

你需要识别并排列两个主要财务报表中的项目：利润表（原损益表）和财务状况表（资产负债表）。利润表显示某一期间的利润；财务状况表显示某一时点的财务状况。

Income Statement structure: Sales – Sales Returns = Net Sales; less Cost of Goods Sold (Opening Inventory + Net Purchases + Carriage Inwards – Closing Inventory) = Gross Profit; add Other Income, less Expenses = Net Profit.

利润表结构：销售收入 – 销售退回 = 销售净额；减去销售成本（期初存货 + 净购货 + 进货运费 – 期末存货）= 毛利；加其他收入，减各项费用 = 净利润。

Statement of Financial Position: Non-current assets + Current assets = Total assets; Capital + Non-current liabilities + Current liabilities = Total equity and liabilities. Working capital is Current assets – Current liabilities, indicating short-term liquidity.

财务状况表：非流动资产 + 流动资产 = 资产总额；资本 + 非流动负债 + 流动负债 = 权益和负债总额。营运资金为流动资产减去流动负债，反映短期流动性。

To memorise the order, use the sentence: ‘Some Cows Graze On Nice Pastures’ – Sales, Cost of goods, Gross profit, Other income, expenses, Net profit. Statement of financial position: Non-current assets listed from most permanent (land) to least (motor vehicles); current assets listed in order of liquidity – inventory, trade receivables, bank, cash.

记忆顺序可以用句子：“Some Cows Graze On Nice Pastures” – Sales, Cost of goods, Gross profit, Other income/expenses, Net profit。财务状况表：非流动资产按从最持久（土地）到最不持久（车辆）排列；流动资产按流动性顺序：存货、应收账款、银行存款、现金。

7. Accruals and Prepayments | 应计与预付项目

The accruals concept states that expenses and income must be matched to the period to which they relate, not simply when cash is paid or received. Adjustments often involve accruals (amounts owing) and prepayments (amounts paid in advance) to ensure the income statement reflects the correct charges.

权责发生制概念指出，费用和收入必须与其归属期间相匹配，而非简单按现金收付记录。调整通常涉及应计项目（欠款）和预付项目（提前付款），以确保利润表反映正确费用。

Accrued expense: expense incurred but not yet paid. Current liability.

应计费用：已发生但尚未支付的费用，属于流动负债。

Prepaid expense: expense paid in advance for future benefit. Current asset.

预付费用：为未来利益提前支付的费用，属于流动资产。

Accrued income: income earned but not yet received. Current asset.

应计收入：已赚得但尚未收到的收入，属于流动资产。

Prepaid income: income received in advance for future services. Current liability.

预收收入：为未来服务提前收到的收入，属于流动负债。

The formula for adjusting expenses: Expense charged to income statement = Paid during year + Opening accrual OR – Opening prepayment – Closing prepayment + Closing accrual. Apply consistently.

调整费用的公式：计入利润表的费用 = 本年度支付额 + 期初应计（或 – 期初预付）- 期末预付 + 期末应计。 必须一致运用。

To remember: ‘Accrued’ means ‘Accumulated’ and still owing – add to expense. ‘Prepaid’ means ‘Paid in advance’ – subtract from expense to avoid overcharge. Think of ‘A’ for ‘Add’ in accrued expense and ‘P’ for ‘Prepaid subtract’.

助记：“Accrued”表示已累积仍欠款——加到费用中。“Prepaid”表示提前支付——从费用中减去以免多计。想想“A”代表应计增加费用，“P”代表预付减少费用。

8. Depreciation and Bad Debts | 折旧与坏账

Depreciation spreads the cost of a non-current asset over its useful life. Two methods are tested: straight line (equal charge) and reducing balance (declining charge). Bad debts are credit customers who fail to pay, written off as an expense. Provision for doubtful debts is an estimate of future bad debts, following the prudence concept.

折旧将非流动资产成本在其使用寿命内分摊。考试考查两种方法：直线法（等额计提）和余额递减法（递减计提）。坏账是无法付款的赊购客户，注销为费用。坏账准备是根据谨慎性概念对未来坏账的估计。

Straight-line depreciation = (Cost – Residual value) / Useful life

直线折旧 = (成本 – 残值) / 使用年限

Reducing balance rate applied to net book value each year.

余额递减法按每年账面净值乘以固定比率计提。

Term checklist: cost – purchase price including installation; residual value – estimated scrap value at end of life; net book value (NBV) = cost – accumulated depreciation. Accumulated depreciation is the total depreciation charged to date, a credit balance offsetting the asset.

术语清单：成本——购买价格含安装费；残值——使用期末的估计废料价值；账面净值 (NBV) = 成本 – 累计折旧。累计折旧是迄今计提的折旧总额，为抵减资产价值的贷方余额。

Bad debts: irrecoverable debt written off – Dr Bad Debts Expense, Cr Trade Receivables. Provision for doubtful debts: an estimate, Dr Expense, Cr Provision (a contra-asset). Adjustments at year-end consider existing provision.

坏账：无法收回的债务注销——借记坏账费用，贷记应收账款。坏账准备：借记费用，贷记准备（资产抵减）。年末调整需考虑已有准备余额。

Recall: ‘Straight-line’ means straight forward – equal each year. ‘Reducing balance’ reduces the reducing balance of the asset. ‘Provision’ is like a rainy day fund for debts that might go bad.

记忆：“直线法”简单直接，每年相等；“余额递减法”针对资产递减的余额计提；“准备”像为可能的坏账准备的雨天基金。

9. Ratio Analysis Terms | 比率分析术语

Financial ratios evaluate profitability, liquidity, and efficiency. They help compare businesses and track performance over time. Memorise the formulas and what each ratio indicates: a high gross profit margin suggests good control over cost of sales; a high current ratio may indicate strong liquidity but could also mean poor use of cash.

财务比率用于评价盈利能力、流动性和效率，帮助企业间比较和追踪业绩。熟记公式及每个比率的含义：高毛利率表明对销售成本控制良好；高流动比率可能表明流动性强，但也可能意味着现金利用不佳。

Gross Profit Margin = (Gross Profit / Net Sales) × 100

毛利率 = (毛利 / 销售净额) × 100

Net Profit Margin = (Net Profit / Net Sales) × 100

净利率 = (净利润 / 销售净额) × 100

Current Ratio = Current Assets : Current Liabilities (expressed as a ratio e.g. 2:1)

流动比率 = 流动资产 : 流动负债（以比率表示，如2:1）

Quick Ratio (Acid Test) = (Current Assets – Inventory) : Current Liabilities

速动比率（酸性测试）= (流动资产 – 存货) : 流动负债

Return on Capital Employed (ROCE) = (Net Profit / Capital Employed) × 100

已动用资本回报率 = (净利润 / 动用资本) × 100

Remember that capital employed = Opening capital + Profit – Drawings (or total assets – current liabilities). The quick ratio excludes inventory because it is the least liquid current asset. An answer format: state the ratio, explain what it means, and comment on whether it is good or bad relative to a previous period or industry average.

资本动用 = 期初资本 + 利润 – 提款（或总资产 – 流动负债）。速动比率排除存货，因为它是最不流动的流动资产。答题格式：给出比率值，解释其含义，并评论相对于前期或行业水平的优劣。

Create a chant: ‘Gross profit margin tells cost control; Net profit margin tells expense control; Current ratio – can we pay? Quick ratio – can we pay today?’

自编口诀：“毛利率看成本控制，净利率看费用控制；流动比率——能付吗？速动比率——今天能付吗？”

10. Quick Memory Tricks for Edexcel Accounting | Edexcel 会计速记技巧

Use acronyms, flashcards, and pattern recognition to lock in terminology. The following ready-made tricks will help you recall definitions and double-entry rules under exam pressure. Keep a notebook with two columns: English term and Chinese equivalent, plus a third column for a doodle or memory hook.

利用首字母缩写、抽认卡和模式识别来锁定术语。以下现成技巧能帮助你在考试压力下回忆定义和复式记账规则。准备一个笔记本，设三栏：英文术语、中文对应

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Year 11 Edexcel Accounting: Quick Terminology Memorisation Guide | 11年级Edexcel会计：词汇术语速记指南