A CIE Accounting Glossary: Quick Memorisation Guide | CIE 会计词汇术语速记指南

📚 A CIE Accounting Glossary: Quick Memorisation Guide | CIE 会计词汇术语速记指南

Mastering CIE IGCSE Accounting starts with a rock-solid command of terminology. This guide transforms key terms into memorable nuggets, pairing every concept with a quick mnemonic or visual cue so you can recall definitions, double-entry rules, and report structures instantly.

攻克 CIE IGCSE 会计的第一步就是牢牢掌握术语。本指南将核心词汇转化成易记的要点，每个概念都配有速记口诀或视觉提示，让你能瞬间回忆起定义、复式记账规则以及报表结构。

1. The Accounting Equation & The Three Buckets | 会计等式与三大容器

The entire subject rests on one formula: Assets = Liabilities + Equity. Picture a see‑saw – what the business owns (assets) must balance with who supplied the money (liabilities for outsiders, equity for the owner).

整个学科建立在一条公式上：资产 = 负债 + 权益。想象一个跷跷板——企业拥有的东西（资产）必须与资金的提供方保持平衡（从外人借来的负债、老板投入的权益）。

Remember: ALOE – Assets, Liabilities, Owner’s Equity. Assets are resources controlled by the business; liabilities are present obligations; equity is the residual interest.

记住：ALOE（芦荟）—— Assets（资产），Liabilities（负债），Owner’s Equity（所有者权益）。资产是企业控制的资源；负债是现时义务；权益是剩余权益。

Term | 术语	Memory Trick | 记忆法
Asset | 资产	“An asset puts cash ahead” – it will bring future economic benefits.
Liability | 负债	“Lie down and pay” – a duty to transfer resources.
Equity | 权益	“What’s equally yours after debts”.

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2. Debits & Credits: The DEAD CLIC Rule | 借方与贷方：DEAD CLIC 口诀

Every transaction has two sides. Debits (Dr) are left-hand entries; Credits (Cr) are right-hand entries. The noun “debit” does not mean increase or decrease – it simply means left.

每一笔交易都有两方面。借记 (Dr) 是左边分录；贷记 (Cr) 是右边分录。“借方”这个名词并不表示增加或减少——它仅仅代表左方。

To know which accounts increase with a debit, chant DEAD CLIC:
Debit Expenses Assets Drawings (and losses)
Credit Liabilities Income Capital (and gains). When you debit a “DEAD” account, it goes up; when you credit a “CLIC” account, it goes up. The opposite entry reduces them.

想要记住哪些账户借记表示增加，就念 DEAD CLIC：
Debit——Expenses（费用）、Assets（资产）、Drawings（提款）；
Credit——Liabilities（负债）、Income（收入）、Capital（资本）。当你借记一个“DEAD”账户时，该账户增加；当你贷记一个“CLIC”账户时，该账户增加。反向分录则使其减少。

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3. Source Documents: The Paper Trail | 原始凭证：纸面踪迹

Before any book entry, a source document proves the transaction happened. Every document has a nickname – think of who issues it and why.

在任何账簿记录之前，原始凭证证明交易确实发生了。每张凭证都有个“绰号”——想一想由谁开具、为什么开具。

Document | 凭证	Memory Clue | 记忆线索
Invoice | 发票	“I inform you what you owe” – issued by seller for credit sales.
Credit Note | 贷项通知单	Red-coloured document signalling money back; “credit” reduces the customer’s balance.
Debit Note | 借项通知单	Sent to request a credit note – “I debit your account for the shortfall”.
Receipt | 收据	Proof of cash received; “Received cash, so I ceipt it”.
Cheque Counterfoil | 支票存根	Your stub that proves you paid; “counterfoil = foil against disputes”.

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4. Books of Prime Entry: Seven Special Journals | 原始分录簿：七本特种日记账

Transactions are first recorded in day books before posting to ledgers. There are usually seven books of prime entry – think of them as seven drawers in a cabinet.

交易先记入日记账，再过入分类账。通常有七本原始分录簿——把它们想象成文件柜的七个抽屉。

SPICED helps for credit sales: Sales Journal, Purchases Journal, Inward returns (Sales Returns Journal), Cash Book, Expense/anomaly (General Journal), Debit/Credit notes log. Actually, the classic seven are: Sales Journal, Purchases Journal, Sales Returns Journal, Purchases Returns Journal, Cash Book, Petty Cash Book, and General Journal. Link the first letter of each: Sweet Potatoes Simmered Perfectly Create Pleasure Galore.

SPICED 有助于记忆赊销相关：Sales Journal（销售日记账）、Purchases Journal（采购日记账）、Inward returns（退货日记账）、Cash Book（现金账）、Expense/anomaly（普通日记账）、Debit/Credit notes log（借项/贷项通知单记录）。经典的七本簿册是：销售日记账、采购日记账、销售退回日记账、采购退回日记账、现金账、零用现金账和普通日记账。取首字母组成：Sweet Potatoes Simmered Perfectly Create Pleasure Galore.

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5. Ledgers: The Three Big L’s | 分类账：三大账簿

After the day books, entries are posted to ledgers. Remember the Three L’s: Sales Ledger (customers’ accounts – receivables), Purchases Ledger (suppliers’ accounts – payables), and General Ledger (everything else: assets, liabilities, income, expenses).

日记账之后，分录被过入分类账。记住 三大 L：Sales Ledger（销售分类账——客户的应收账款账户）、Purchases Ledger（采购分类账——供应商的应付账款账户），以及 General Ledger（总分类账——其他所有账户：资产、负债、收入、费用）。

Mnemonic: SLiP – Sales Ledger, Purchases Ledger; the general ledger “slips” in the middle holding the rest. Nominally, receivables and payables are personal ledgers, and the general ledger is the impersonal ledger.

速记口诀：SLiP —— Sales Ledger、Purchases Ledger；总分类账则“滑入”中间，容纳其余。学理上，应收和应付分类账为人名分类账，总分类账为非人名分类账。

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6. Trial Balance: The Balancing Ruler | 试算平衡表：平衡尺

A trial balance lists all ledger balances in debit and credit columns. Its purpose is to check the arithmetic accuracy of double entries – if total debits ≠ total credits, an error has occurred. It does not prove all errors are absent.

试算平衡表将所有分类账余额按借方和贷方分别列示。其目的是检查复式记账的算术准确性——如果借方合计 ≠ 贷方合计，就说明有错误。它并不能证明完全没有错误。

Think of a trial balance as a “trial run” before the final reports. Word link: “If it trips, you must alert – re‑check the balance.” Remember the six errors not revealed: commission, compensating, complete reversal, omission, original entry, principle.

把试算平衡表想象成最终报告前的“试运行”。词语联想：“Trip（绊倒）了就必须 alert（警惕）——重新检查 balance（平衡）。”记住6种不被发现的错误：账户错误、抵消错误、完全颠倒、遗漏错误、原始分录错误、原则错误。

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7. Accruals & Prepayments: The Time‑Travel Adjustments | 应计与预付：穿越调整

The matching principle says expenses and income must be recorded in the period they relate to, not when cash moves. This creates two main adjustments: accrual (expense due but not yet paid) and prepayment (paid in advance).

配比原则要求费用和收入必须在其归属期间记录，而非收付现金时。由此产生两大类调整：应计（已发生但尚未支付的费用）和预付（提前支付的款项）。

Visual trick: Accrual = After the year‑end you still owe; Prepayment = Paid Prior. Accruals increase the expense and create a liability; prepayments decrease the expense and create a current asset.

视觉推导：Accrual（应计）= After 年末仍然欠着的；Prepayment（预付）= Paid Prior（预先支付的）。应计增加费用并产生负债；预付减少费用并产生流动资产。

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8. Depreciation: Spreading the Cost | 折旧：分摊成本

Non‑current assets (except land) lose value over time. Depreciation is the systematic allocation of an asset’s cost over its useful life. It is an application of the matching principle – not a revaluation.

非流动资产（除土地外）会随时间贬值。折旧是将资产成本在其使用年限内系统分摊的过程。这是配比原则的应用——并非重估价值。

Two main methods: Straight‑line (equal amount each year) and Reducing balance (a fixed percentage of net book value). Straight‑line formula: (Cost – Residual value) ÷ Useful life. Reducing balance: Net book value × given %.

两种主要方法：直线法（每年等额）和余额递减法（账面净值乘以固定百分比）。直线法公式：（成本 – 残值）÷ 使用年限。余额递减法公式：账面净值 × 给定百分比。

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9. Income Statement: The Performance Story | 利润表：业绩故事

The income statement (profit and loss) shows the business’s financial performance over a period. Structure: Revenue – Cost of sales = Gross profit; Gross profit + other income – expenses = Profit for the year.

利润表反映企业在一段时期内的财务业绩。结构：营业收入 – 销售成本 = 毛利；毛利 + 其他收入 – 费用 = 年度利润。

Memorise the layers: Gross Profit (trading section), Profit before distribution (operating section). Jingle: “Sales less cost gives gross, less expenses leaves net – the double‑step test.”

记住层次：Gross Profit（毛利，来自购销部分），然后是扣除费用后的净利润。口诀：“收入减成本出毛利，再减费用出净利——两步检验。”

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10. Statement of Financial Position: The Snapshot | 财务状况表：快照

This statement shows assets, liabilities, and equity at a point in time. The layout follows the equation A = L + E. Non‑current assets are listed first, then current assets, current liabilities, non‑current liabilities, and finally equity.

这张报表反映企业在某一时点的资产、负债和权益。格式遵循等式 A = L + E。先列示非流动资产，然后是流动资产、流动负债、非流动负债，最后是权益。

Picture a camera snapshot: it freezes the financial position on the last day of the period. “Static Form of Position” – think SFP.

想象一张相机快照：它定格了期末最后一天的财务状况。“Static Form of Position”（静态的财务状况）——联想 SFP。

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11. Ratio Analysis: Liquidity & Profitability | 比率分析：流动性与盈利性

Ratios turn financial statements into meaningful comparisons. They are grouped into liquidity (can we pay short‑term obligations?) and profitability (are we earning enough?).

比率将财务报表转化为有意义的比较。它们分为流动性（我们能否偿还短期债务？）和盈利性（我们是否赚得足够？）两大类。

Key liquidity ratios:
Current ratio = Current assets ÷ Current liabilities
Quick ratio (Acid test) = (Current assets – Inventory) ÷ Current liabilities
Key profitability ratios:
Gross margin = (Gross profit ÷ Revenue) × 100%
Profit margin = (Profit ÷ Revenue) × 100%
Return on capital employed (ROCE) = (Profit before interest ÷ Capital employed) × 100%

主要流动性比率：
流动比率 = 流动资产 ÷ 流动负债
速动比率（酸性测试）= （流动资产 – 存货）÷ 流动负债
主要盈利性比率：
毛利率 = （毛利 ÷ 收入）× 100%
净利率 = （净利润 ÷ 收入）× 100%
运用资本回报率 (ROCE) = （息前利润 ÷ 运用资本）× 100%

Memory for quick ratio: “Quick means no stock – acid burns away inventory.” For ROCE, think “Return On Capital – the ROC that knocks the business forward.”

速动比率记忆法：“快速意味着没有库存——酸把存货烧光了。”ROCE 联想：“Return On Capital——让企业前进的ROC（巨石）。”

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12. Bank Reconciliation & Control Accounts: Two‑way Checks | 银行对账与控制账户：双向核对

A bank reconciliation explains why the cash book balance differs from the bank statement. Common reasons: unpresented cheques, lodgements not yet credited, bank charges, and standing orders.

银行对账解释现金账余额为何与银行对账单不一致。常见原因：未兑现支票、未贷记存款、银行手续费和定期支付委托。

Control accounts – Sales Ledger Control and Purchases Ledger Control – summarise many individual trade receivable/payable accounts. They are part of the double‑entry system and help detect posting errors in the personal ledgers.

控制账户——销售分类账控制账户和采购分类账控制账户——汇总众多应收/应付明细账户。它们是复式记账体系的一部分，有助于发现人名分类账中的过账错误。

Think “control” as a shadow ledger: if the control account total agrees with the list of individual balances, you have a green tick. Reconciliation is a bridge between two independent records.

把“控制”想象成一个影子分类账：如果控制账户总额与明细余额表一致，就给你一个对号。对账就像两本独立记录之间的桥梁。

Published by TutorHao | Accounting Revision Series | aleveler.com

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