📚 Year 11 OCR Accounting: Vocabulary Memorisation Guide | Year 11 OCR 会计词汇术语速记指南
Mastering the essential vocabulary of OCR Accounting is the key to reading questions with confidence and writing precise, exam-ready responses. This guide breaks down core terms into logical categories, pairing every English explanation with a clear Chinese translation to strengthen your memory through dual-language reinforcement.
掌握 OCR 会计的核心词汇是自信审题、写出精准应答应试答案的关键。本指南将核心术语按逻辑分类，每一个英文解释都配有清晰的中文翻译，通过双语对照强化记忆。
1. Core Accounting Concepts and Terminology | 核心会计概念与术语
An asset is a resource controlled by the business as a result of past events and from which future economic benefits are expected to flow. Examples include cash, inventory, machinery and trade receivables.
资产是指由企业因过去事项而控制的、预期会导致未来经济利益流入的资源。例如现金、存货、机器设备和应收账款。
A liability is a present obligation of the business arising from past events, the settlement of which is expected to result in an outflow of resources embodying economic benefits. Typical liabilities are bank overdrafts, trade payables and loans.
负债是指企业因过去事项而产生的现时义务，其清偿预期会导致含有经济利益的资源流出。常见的负债有银行透支、应付账款和贷款。
Owner’s equity (or capital) represents the residual interest in the assets of the business after deducting all its liabilities. It comprises the owner’s original investment plus retained profits, less drawings.
所有者权益（或资本）代表企业资产扣除全部负债后由所有者享有的剩余权益。它包括所有者初始投资加留存利润，减提款。
Income includes both revenue arising from the ordinary activities of the business (such as sales) and gains from non-ordinary transactions, such as profit on disposal of a non-current asset.
收益既包括企业日常活动产生的收入（如销售收入），也包括非日常交易产生的利得，例如处置非流动资产的盈利。
Expenses are decreases in economic benefits during the accounting period that result in a reduction of equity, other than distributions to the owner. Common expenses are rent, wages, electricity and depreciation.
费用是会计期间内经济利益的减少，导致权益降低，但不包括分配给所有者的款项。常见的费用有租金、工资、电费和折旧。
2. The Accounting Equation | 会计等式
The fundamental accounting equation is the backbone of the statement of financial position.
基本会计等式是财务状况表的支柱。
Assets = Liabilities + Owner’s Equity
Every transaction affects this equation in a balanced way, preserving the equality. For instance, purchasing inventory with cash leaves total assets unchanged; buying on credit increases both assets and liabilities equally.
每一笔交易都会以平衡的方式影响这一等式，保持等式恒等。例如，用现金购买存货，资产总额不变；赊购则同时等额增加资产和负债。
A more detailed version used in analysis is:
分析中更详细的版本是：
Non-current Assets + Current Assets = Equity + Non-current Liabilities + Current Liabilities
The equation also explains why double-entry bookkeeping works: every debit must be matched by a credit that keeps the equation in balance.
该等式也解释了复式记账法的原理：每一笔借方记录都必须有相应的贷方记录，以保持等式平衡。
3. Double-Entry Bookkeeping Rules | 复式记账规则
In the double-entry system, every transaction is recorded twice: once as a debit in one account and once as a credit in another account. The total value of debits must always equal the total value of credits.
在复式记账体系下，每笔交易都被记录两次：在一个账户中记借方，在另一个账户中记贷方。借方总额必须始终等于贷方总额。
The rules for debiting and crediting depend on the type of account. For assets, an increase is debited and a decrease is credited. For liabilities and equity, an increase is credited and a decrease is debited.
借记和贷记的规则取决于账户类型。对于资产，增加记在借方，减少记在贷方。对于负债和权益，增加记在贷方，减少记在借方。
Income accounts are credited when income is earned, while expense accounts are debited when expenses are incurred. A helpful memory aid is: DEAD CLIC – Debit Expenses, Assets, Drawings; Credit Liabilities, Income, Capital.
收益账户在赚取收入时记贷方，费用账户在发生费用时记借方。一个有用的记忆口诀是：DEAD CLIC – 借：费用、资产、提款；贷：负债、收入、资本。
When a business receives cash from a credit customer, the entry is debit cash (asset increasing) and credit trade receivables (asset decreasing). When the owner introduces capital, debit cash and credit capital.
当企业收到赊销客户的现金时，分录是借记现金（资产增加），贷记应收账款（资产减少）。当所有者投入资本时，借记现金，贷记资本。
4. Source Documents and their Functions | 原始凭证及其功能
Source documents provide the evidence needed to record business transactions. An invoice is issued by the seller when goods are sold on credit; it shows the amount owed by the buyer.
原始凭证为记录企业交易提供证据。发票是卖方在赊销货物时开具的，显示买方所欠金额。
A credit note is issued to correct overcharges, returns or allowances after an invoice has been sent. It reduces the amount the buyer owes.
贷项通知单用于在发票已寄出后更正多收款项、退货或折让，减少买方的欠款金额。
Other key documents include the receipt (proof of cash payment received), the cheque counterfoil or bank paying-in slip, and the bank statement, which is received from the bank and used to prepare a bank reconciliation.
其他关键凭证包括收据（收到现金付款的凭证）、支票存根或银行缴款单，以及银行对账单，银行对账单由银行提供，用于编制银行存款余额调节表。
Each document must be dated, clearly identify the parties involved and show the financial amounts. These documents are then used to enter transactions into the books of prime entry.
每份凭证都必须注明日期，清楚标识交易双方，并显示金额。这些凭证随后用于将交易记入日记账。
5. Books of Prime Entry | 日记账（原始分录簿）
Before transactions reach the ledger accounts, they are first recorded in a book of prime entry. The sales day book lists all credit sales from invoices issued. The purchases day book records all credit purchases from invoices received.
交易在进入分类账之前，会先记入日记账。销售日记账列出所有根据已开发票的赊销业务。采购日记账记录所有根据收到的发票的赊购业务。
The sales returns day book records credit notes issued, while the purchases returns day book records credit notes received for goods returned to suppliers.
销售退回日记账记录已开具的贷项通知单，而采购退回日记账记录因退货给供应商而收到的贷项通知单。
The cash book serves as both a book of prime entry and a ledger account, recording all cash and bank transactions. It often has a discount column to record cash discounts allowed and received.
现金簿既是日记账也是分类账账户，记录所有现金和银行交易。它通常设有折扣栏，用以记录给予和收到的现金折扣。
The general journal (or journal) is used for transactions that do not fit the other books, such as opening entries, correction of errors, depreciation charges and the purchase of non-current assets on credit.
普通日记账用于记录其他日记账不包含的交易，如开账分录、错误更正、折旧费用和赊购非流动资产。
6. The General Ledger and T-Accounts | 总分类账与T型账户
The general ledger contains a separate account for each asset, liability, equity, income and expense. A T-account is a simplified visual representation of a ledger account.
总分类账为每一项资产、负债、权益、收益和费用设立独立的账户。T型账户是分类账户的简化视觉表现形式。
The left side of a T-account is the debit side, and the right side is the credit side. At the end of a period, the account is balanced: the difference between the debit and credit totals is the balance carried down (c/d) and then brought down (b/d) to the next period.
T型账户左侧为借方，右侧为贷方。每个期间结束时，对账户进行结平：借方和贷方总额的差额即为结转余额 (c/d)，下期期初再结转到下期 (b/d)。
For asset accounts, the balance is usually a debit balance. For liability and capital accounts, the balance is normally a credit balance. Income accounts carry credit balances; expense accounts carry debit balances.
资产账户通常为借方余额。负债和资本账户通常为贷方余额。收益账户为贷方余额；费用账户为借方余额。
The process of transferring totals from the books of prime entry to the ledger is called posting. Accuracy is vital because any mistake in posting can cause the trial balance to disagree.
将日记账的总额过入分类账的过程称为过账。准确至关重要，因为任何过账错误都可能导致试算平衡表不平。
7. The Trial Balance | 试算平衡表
A trial balance is a list of all the general ledger accounts and their closing balances at a specific date. It is prepared to check the arithmetical accuracy of the double-entry records. The total of all debit balances must equal the total of all credit balances.
试算平衡表是在特定日期列出所有总分类账账户及其期末余额的清单。编制它是为了检查复式记账的算术准确性。所有借方余额合计必须等于所有贷方余额合计。
If the trial balance does not balance, there is an error. Possible errors include an incorrect addition in a ledger account, a one-sided entry, or entering a different amount on the debit and credit sides of two accounts.
如果试算平衡表不平，则存在错误。可能的错误包括某个分类账户加总错误、单边分录，或在两个账户的借方和贷方记入不同金额。
However, a balanced trial balance does not guarantee that there are no errors. Errors of omission, commission, principle, compensating errors, and complete reversal of entries can still occur without affecting the equality of debits and credits.
然而，试算平衡表平衡并不能保证没有错误。遗漏错误、入账错误、原则性错误、抵消错误和完全反方向记账等仍可能发生，且不影响借贷平衡。
A suspense account is opened to temporarily hold the difference when the trial balance does not balance, allowing the preparation of draft financial statements while the error is investigated.
当试算平衡表不平时，会开设一个暂记账户来暂时保留差额，以便在追查错误的同时编制财务报表草稿。
8. Income Statement (Profit and Loss) | 损益表
The income statement calculates the profit or loss generated by a business over a period. It starts with revenue from sales and subtracts cost of sales to arrive at gross profit.
损益表计算企业在一定期间内产生的利润或亏损。它以销售收入为起点，减去销售成本得到毛利。
Cost of sales includes opening inventory, plus net purchases, less closing inventory. Carriage inwards is added to purchases because it is a cost of bringing goods to the business premises.
销售成本包括期初存货加采购净额，减期末存货。购货运费计入采购成本，因为它是将货物运至企业场所的成本。
After gross profit, other income such as rent received or commission received is added. Then operating expenses are deducted: distribution costs (e.g., advertising, delivery), administrative expenses (e.g., office salaries, rent) and finance costs (e.g., loan interest).
得出毛利后，加上其他收益，如租金收入或佣金收入。然后扣减营业费用：销售费用（如广告费、运输费）、管理费用（如办公工资、租金）和财务费用（如贷款利息）。
The result is profit before tax. After deducting the tax charge, the final figure is profit for the year. This figure is transferred to the statement of financial position as retained earnings.
所得结果即为税前利润。扣除税费后，最终数字是年度净利润。此金额转入财务状况表作为留存收益。
9. Statement of Financial Position (Balance Sheet) | 财务状况表（资产负债表）
The statement of financial position shows the financial position of a business at a single point in time. It lists assets and liabilities, and reconciles them with equity. The layout follows the accounting equation.
财务状况表反映企业在某一时点的财务状况。它列示资产和负债，并与权益相对应。其格式遵循会计等式。
Non-current assets are held for long-term use, such as land, buildings, machinery and motor vehicles. These are shown at their carrying value (cost less accumulated depreciation). Current assets are short-term, including inventory, trade receivables and cash at bank.
非流动资产是为长期使用而持有的资产，如土地、建筑、机器设备和机动车辆。它们按账面价值列示（成本减累计折旧）。流动资产是短期的，包括存货、应收账款和银行存款。
Current liabilities are obligations due within 12 months, such as trade payables, bank overdraft and accruals. Non-current liabilities are long-term debts like bank loans and mortgages. Total equity includes capital introduced and retained profit.
流动负债是 12 个月内到期的义务，如应付账款、银行透支和应计费用。非流动负债是长期债务，如银行借款和抵押贷款。权益总额包括投入资本和留存利润。
The total of equity and total liabilities must equal total net assets (total assets minus current liabilities, in some presentations). A standard OCR layout places equity and liabilities below the net assets section or side by side.
权益总额和负债总额必须等于资产净额（在某些列示方式中为总资产减流动负债）。OCR 的标准格式通常将权益和负债列于净资产部分下方或分列两侧。
10. Adjustments: Depreciation and Bad Debts | 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 follows the matching principle: the expense of using the asset should be charged against the revenue it generates.
折旧是将非流动资产成本在其使用寿命内系统分配的过程。它遵循配比原则：使用资产所发生的费用应与该资产产生的收入相配比。
The straight-line method charges an equal amount each year: (Cost – Residual value) ÷ Useful life. The reducing balance method applies a fixed percentage to the carrying value, giving higher charges in early years.
直线法每年计提等额折旧：(成本 – 残值) ÷ 使用寿命。余额递减法则对账面价值应用一个固定百分比，在早期年份计提较高折旧费用。
Accumulated depreciation is the total depreciation charged to date on an asset since its purchase. The carrying value is cost minus accumulated depreciation.
累计折旧是自资产购买以来已计提的折旧总额。账面价值等于成本减累计折旧。
A bad debt arises when a credit customer is unable to pay the amount owed, and the business writes off the debt as an expense. A provision for doubtful debts is an estimate of future bad debts, shown as a deduction from trade receivables.
坏账产生于当赊销客户无法偿还所欠款项，企业将该债务核销为费用。坏账准备是对未来坏账的估计，作为应收账款的减项列示。
The double entry to write off a bad debt is debit bad debts expense, credit trade receivables. To increase the provision, debit irrecoverable debts expense, credit provision for doubtful debts.
核销坏账的分录是借记坏账费用，贷记应收账款。增加准备的分录是借记坏账费用，贷记坏账准备。
11. Key Financial Ratios for Analysis | 关键财务分析比率
Profitability ratios measure how well a business converts sales into profit. Gross profit margin = (Gross profit ÷ Sales revenue) × 100%. It indicates the percentage of sales revenue left after paying for cost of sales.
盈利比率衡量企业将销售转化为利润的能力。毛利率 = (毛利 ÷ 销售收入) × 100%。它表示支付销售成本后剩余的销售收入百分比。
Net profit margin = (Profit for the year ÷ Sales revenue) × 100%. Return on capital employed (ROCE) = (Profit before interest and tax ÷ Capital employed) × 100%, where capital employed is total equity plus non-current liabilities.
净利率 = (年度净利润 ÷ 销售收入) × 100%。已用资本回报率 (ROCE) = (息税前利润 ÷ 已用资本) × 100%，其中已用资本等于权益总额加非流动负债。
Liquidity ratios assess the ability to meet short-term obligations. Current ratio = Current assets ÷ Current liabilities. A ratio of around 1.5:1 is often considered safe. The acid test (quick) ratio = (Current assets – Inventory) ÷ Current liabilities, as inventory is not always quickly convertible to cash.
流动性比率评估偿还短期债务的能力。流动比率 = 流动资产 ÷ 流动负债。一般认为 1.5:1 左右是安全的。速动比率 = (流动资产 – 存货) ÷ 流动负债，因为存货不一定能迅速转换为现金。
Efficiency ratios include trade receivables collection period = (Trade receivables ÷ Credit sales revenue) × 365 days, and trade payables payment period = (Trade payables ÷ Credit purchases) × 365 days. Inventory turnover = Cost of sales ÷ Average inventory (times per year).
效率比率包括应收账款收款天数 = (应收账款 ÷ 赊销收入) × 365 天，以及应付账款付款天数 = (应付账款 ÷ 赊购金额) × 365 天。存货周转率 = 销售成本 ÷ 平均存货（次/年）。
12. Quick Memorisation Tips and Summary | 快速记忆技巧与总结
Use acronyms and mnemonics: DEAD CLIC for debit/credit rules, and ‘Assets – Liabilities = Equity’ before you sleep. Write each new term on a flashcard with the English definition on one side and the Chinese translation on the reverse.
使用首字母缩写和记忆口诀：用 DEAD CLIC 记住借贷规则，睡前回想“资产－负债＝权益”。将每条新术语写在闪卡上，一面写英文定义，另一面写中文翻译。
Group related concepts in clusters: for example, all the elements of the income statement together, all the source documents as a story of a sale. Draw T-accounts physically to visualise the debits and credits for each transaction type.
将相关概念归类：例如将损益表的所有要素归在一起，将原始凭证串联成一个销售故事。亲笔画出 T 型账户，形象化每类交易的借方和贷方。
Practice past exam questions highlighting key words and mentally translating them into Chinese before writing your answer. The more you connect English terms with their precise Chinese counterparts, the faster you will recall them under pressure.
练习历年试题，标记关键词，在写出答案前先在脑中将其翻译成中文。将英文术语与其精确对应的中文联系得越多，考试压力下就能越快回忆起来。
Finally, remember that all accounting vocabulary tells a story of how resources flow through a business. When you understand the logic, the words become natural.
最后，请记住所有会计词汇讲述的都是资源如何在企业中流动的故事。当你理解了其中的逻辑，这些术语就变得自然而然了。
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