Year 11 Eduqas Accounting: Core Knowledge Summary | Year 11 Eduqas 会计：核心知识点梳理

📚 Year 11 Eduqas Accounting: Core Knowledge Summary | Year 11 Eduqas 会计：核心知识点梳理

This comprehensive guide summarises the essential topics covered in the Year 11 Eduqas Accounting syllabus. It is designed to help you review key concepts, from double entry bookkeeping to financial statement analysis, ensuring you have a solid foundation for your exams.

本综合指南总结了 Year 11 Eduqas 会计大纲所涵盖的基本主题。它旨在帮助你复习从复式记账到财务报表分析的关键概念，确保你为考试打下坚实的基础。

1. Introduction to Accounting and Key Concepts | 会计导论与关键概念

Accounting is the systematic process of recording, classifying, summarising, and interpreting financial transactions to help stakeholders make informed decisions.

会计是对财务交易进行系统记录、分类、汇总和解释的过程，以帮助利益相关者做出明智决策。

The fundamental accounting equation is: Assets = Capital + Liabilities. This equation must always balance and forms the basis of the double entry system.

基本会计等式为：资产 = 资本 + 负债。该等式必须始终保持平衡，并构成复式记账系统的基础。

Assets are resources owned by the business (e.g. cash, inventory, equipment). Liabilities are amounts owed to third parties (e.g. trade payables, loans). Capital represents the owner’s stake in the business.

资产是企业拥有的资源（如现金、存货、设备）。负债是欠第三方的款项（如应付账款、贷款）。资本代表所有者对企业的权益。

The key accounting concepts include going concern, accruals, consistency, prudence, business entity, historical cost, materiality and money measurement.

关键会计概念包括持续经营、应计制、一致性、谨慎性、企业主体、历史成本、重要性和货币计量。

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2. The Double Entry System | 复式记账系统

Every transaction affects at least two accounts. For each debit entry, there must be a corresponding credit entry of equal amount. This dual effect ensures the accounting equation stays in balance.

每笔交易至少影响两个账户。对于每个借方分录，必须有一个等额的对应贷方分录。这种双重影响确保会计等式保持平衡。

Debit (Dr) entries increase assets and expenses, and decrease liabilities, capital and income. Credit (Cr) entries increase liabilities, capital and income, and decrease assets and expenses.

借方 (Dr) 分录增加资产和费用，减少负债、资本和收入。贷方 (Cr) 分录增加负债、资本和收入，减少资产和费用。

The mnemonic ‘DEAD CLIC’ helps: Debits increase Expenses, Assets, Drawings; Credits increase Liabilities, Income, Capital.

记忆口诀 ‘DEAD CLIC’ 有助于记忆：借方增加费用、资产、提款；贷方增加负债、收入、资本。

In practice, the double entry is recorded in ledger accounts, which are T-shaped accounts with debit on the left and credit on the right.

在实际操作中，复式记账记录在分类账中，分类账是T型账户，左边为借方，右边为贷方。

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3. Source Documents and Books of Original Entry | 原始凭证与原始账簿

Source documents provide the evidence for transactions. Common documents include invoices, credit notes, receipts, cheque counterfoils, and bank statements.

原始凭证为交易提供证据。常见的凭证包括发票、贷项通知单、收据、支票存根和银行对账单。

Before transactions are posted to ledgers, they are recorded in books of original entry: sales day book, purchases day book, sales returns day book, purchases returns day book, cash book, and the general journal.

在将交易过账到分类账之前，首先记录在原始账簿中：销售日记账、采购日记账、销售退回日记账、采购退回日记账、现金簿和普通日记账。

The cash book is both a book of original entry and a ledger account. It records all cash and bank transactions, often with a cash column and a bank column.

现金簿既是原始账簿也是分类账账户。它记录所有现金和银行交易，通常设有现金栏和银行栏。

Discounts allowed are recorded in the cash book on the debit side; discounts received are on the credit side.

给予的折扣记入现金簿的借方；收到的折扣记入贷方。

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4. Ledger Accounts and Trial Balance | 分类账与试算平衡表

Ledger accounts are divided into three main ledgers: the sales ledger (trade receivables), the purchases ledger (trade payables), and the general ledger (all other accounts).

分类账分为三大类：销售分类账（应收账款）、采购分类账（应付账款）和总分类账（所有其他账户）。

A trial balance is a list of all ledger balances extracted at a particular date. Its purpose is to check the arithmetical accuracy of the double entry records.

试算平衡表是某一特定日期提取的所有分类账余额的列表。其目的是检查复式记账记录的算术准确性。

If the total debits equal total credits, the trial balance is said to balance. However, this does not guarantee that there are no errors; compensating errors or errors of omission may still exist.

如果借方总额等于贷方总额，则试算平衡表平衡。但这并不能保证没有错误；抵销错误或遗漏错误可能仍然存在。

Common types of errors not revealed by a trial balance include error of omission, error of commission, error of principle, compensating error, error of original entry, and complete reversal of entries.

试算平衡表无法发现的常见错误类型包括遗漏错误、记账错误、原则错误、抵销错误、原始入账错误和完全反向记录错误。

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5. Adjustments: Depreciation | 调整：折旧

Depreciation is the allocation of the cost of a non-current asset over its useful life. It matches the expense of using the asset to the revenue it generates (accruals concept).

折旧是将非流动资产成本在其使用寿命内进行分摊。它将使用资产的费用与其产生的收入相匹配（应计制概念）。

Two common methods are the straight-line method: (Cost – Residual value) ÷ Useful life, and the reducing balance method: Net book value × Depreciation rate.

两种常用方法是直线法：(成本 – 残值) ÷ 使用寿命，以及递减余额法：账面净值 × 折旧率。

The double entry for depreciation: Debit Depreciation expense (income statement), Credit Accumulated depreciation (balance sheet). The accumulated depreciation account reduces the carrying amount of the asset.

折旧的复式分录：借记折旧费用（利润表），贷记累计折旧（资产负债表）。累计折旧账户减少资产的账面价值。

When a non-current asset is sold, a disposal account is used to calculate the profit or loss on disposal. The profit or loss is transferred to the income statement.

当非流动资产出售时，使用处置账户来计算处置损益。该损益转入利润表。

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6. Bad Debts and Provision for Doubtful Debts | 坏账与坏账准备

A bad debt arises when a trade receivable is certain to be uncollectible. The accounting entry is: Debit Bad debts expense, Credit Trade receivables.

当应收账款确定无法收回时，就产生了坏账。会计分录为：借记坏账费用，贷记应收账款。

The prudence concept requires that potential losses be recognised. A provision for doubtful debts is an estimate of the amount of trade receivables that may not be collected in the future.

谨慎性概念要求确认潜在损失。坏账准备是对未来可能无法收回的应收账款的估计金额。

The adjustment: Debit Increase in provision for doubtful debts (expense), Credit Provision for doubtful debts (deduction from trade receivables on the balance sheet). If the provision decreases, a credit entry is made to income statement.

调整分录：借记坏账准备的增加（费用），贷记坏账准备（在资产负债表上从应收账款中扣除）。如果准备减少，则贷记利润表。

In the income statement, the total charge for bad and doubtful debts includes bad debts written off plus the increase in the provision (or less the decrease).

在利润表中，坏账和可疑债务的总费用包括实际冲销的坏账加上坏账准备的增加额（或减去减少额）。

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7. Accruals and Prepayments | 应计与预付

The accruals concept states that expenses and income should be matched to the period to which they relate, regardless of when cash is paid or received.

应计制概念规定，费用和收入应配比到其所属的期间，无论现金何时支付或收到。

An accrual is an expense that has been incurred but not yet paid by the end of the accounting period. Adjustment: Debit expense, Credit accruals (liability).

应计费用是已发生但截至会计期末尚未支付的费用。调整：借记费用，贷记应计负债。

A prepayment is an expense that has been paid in advance. Adjustment: Debit prepayment (asset), Credit expense. This reduces the expense charged to the current period.

预付费用是提前支付的费用。调整：借记预付账款（资产），贷记费用。这减少了本期确认的费用。

Similar adjustments are made for accrued income (debit accrued income asset, credit income) and prepaid income (debit income, credit deferred income liability).

对于应计收入（借记应计收入资产，贷记收入）和预收收入（借记收入，贷记递延收入负债）

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