📚 AQA Year 12 Accounting: Quick Glossary Memorisation Guide | AQA 12年级会计：词汇术语速记指南
Mastering the terminology of AQA AS Accounting is the first critical step towards exam success. Without a secure grasp of the precise language used in financial and management accounting, even the most numerically gifted student will struggle to interpret questions correctly or structure coherent analytical responses. The following guide breaks down the essential vocabulary into logical clusters, pairing each English definition with its Chinese equivalent to strengthen bilingual conceptual understanding and accelerate recall.
掌握 AQA AS 会计术语是迈向考试成功的第一个关键步骤。如果对财务会计和管理会计中使用的精确语言缺乏牢固的掌握，即使是计算能力最强的学生也会在正确理解题意或构建连贯的分析性答案时遇到困难。以下指南将核心词汇按逻辑分类，将每个英文定义与对应的中文释义配对呈现，以加强双语概念理解并加速记忆。
1. Core Accounting Concepts | 核心会计概念
The fundamental building blocks of the subject define what accounting is, what it aims to achieve, and who relies on its outputs. These terms recur in nearly every topic and provide the conceptual scaffold for the entire syllabus.
这些学科的基本构架定义了会计是什么、它的目标是什么，以及谁依赖其产出。这些术语几乎在每个主题中都会出现，为整个教学大纲提供了概念支架。
Financial Accounting is the process of recording, summarising, and reporting financial transactions to produce statutory financial statements for external stakeholders such as investors, lenders, and HMRC.
财务会计是记录、汇总和报告财务交易的过程，旨在为投资者、贷款人和英国税务海关总署等外部利益相关者编制法定财务报表。
Management Accounting provides detailed, forward-looking financial and non-financial information to internal managers to support planning, control, and decision-making. Unlike financial accounting, it is not bound by legal formats.
管理会计向内部管理者提供详细的、前瞻性的财务与非财务信息，以支持计划、控制和决策。与财务会计不同，它不受法定格式的约束。
- Asset – A resource controlled by the business as a result of past events, from which future economic benefits are expected to flow. | 资产 – 由企业因过去事项而控制的资源，预期会带来未来经济利益的流入。
- Liability – A present obligation arising from past events, the settlement of which is expected to result in an outflow of resources. | 负债 – 因过去事项而产生的现时义务，其履行预期会导致资源的流出。
- Equity / Capital – The residual interest in the assets of the entity after deducting all its liabilities. | 权益 / 资本 – 实体资产扣除全部负债后的剩余权益。
- Income – Increases in economic benefits during the accounting period in the form of inflows or enhancements of assets, or decreases of liabilities. | 收入 – 在会计期间内经济利益的增加，表现为资产的流入或增值，或负债的减少。
- Expense – Decreases in economic benefits during the accounting period in the form of outflows or depletions of assets, or incurrences of liabilities. | 费用 – 在会计期间内经济利益的减少，表现为资产的流出或损耗，或负债的发生。
2. Accounting Conventions and Principles | 会计惯例与原则
These ground rules ensure that financial statements are prepared consistently and faithfully represent the economic reality of a business. AQA examiners frequently test candidates on the application — not just the definition — of each concept.
这些基本规则确保财务报表编制一致，并忠实反映企业的经济现实。AQA考官经常测试考生对每个概念的应用，而不仅仅是定义。
Going Concern assumes the business will continue operating for the foreseeable future, justifying the ongoing valuation of assets at historical cost rather than break-up value.
持续经营假设企业在可预见的未来将继续运营，从而证明按历史成本而非清算价值持续评估资产的合理性。
Accruals (Matching) Concept requires that income and expenses are recognised in the period to which they relate, regardless of when cash is received or paid. This gives rise to year-end adjustments for prepayments and accruals.
应计（配比）概念要求收入和费用在其相关的期间内确认，无论现金何时收到或支付。这就产生了年末的预付和应计调整。
- Prudence / Conservatism – Assets and income must not be overstated, and liabilities and expenses must not be understated. Provisions are a direct expression of this concept. | 审慎性 / 稳健性 – 资产和收入不得高估，负债和费用不得低估。计提准备就是这一概念的直接体现。
- Consistency – Once an accounting method is adopted, it should be applied uniformly from period to period, enabling meaningful comparison. | 一致性 – 一旦采用了某种会计方法，就应该在各期间统一应用，以便进行有意义的比较。
- Materiality – An item is material if its omission or misstatement could influence the economic decisions of users. Immaterial items can be treated less rigorously. | 重要性 – 如果某项目的遗漏或错报可能影响使用者的经济决策，该项目就具有重要性。非重要项目则可以不那么严格地处理。
- Historical Cost – Assets are initially recorded at the amount paid or payable to acquire them. | 历史成本 – 资产最初按其购置时已付或应付的金额记录。
- Business Entity – The financial affairs of the business must be kept entirely separate from those of its owner(s). | 企业实体 – 企业的财务事项必须与其所有者的完全分开。
3. The Double-Entry System | 复式记账系统
Every transaction affects at least two accounts, and the total value of debit entries must always equal the total value of credit entries. This is the mechanism that guarantees the integrity of the accounting equation: Assets = Liabilities + Equity.
每笔交易至少影响两个账户，借方分录的总金额必须始终等于贷方分录的总金额。这是保证会计等式（资产 = 负债 + 权益）完整性的机制。
Debit (Dr) – An entry on the left-hand side of a ledger account. Assets and expenses increase with debits; liabilities, equity, and income decrease with debits.
借方 (Dr) – 分类账户左侧的分录。资产和费用在借方增加；负债、权益和收入在借方减少。
Credit (Cr) – An entry on the right-hand side of a ledger account. Liabilities, equity, and income increase with credits; assets and expenses decrease with credits.
贷方 (Cr) – 分类账户右侧的分录。负债、权益和收入在贷方增加；资产和费用在贷方减少。
For every transaction, remember the mantra: ‘DEAD CLIC’ — Debit Expenses, Assets, Drawings; Credit Liabilities, Income, Capital.
对于每笔交易，请记住口诀：’DEAD CLIC’ — 借方记费用、资产、提款；贷方记负债、收入、资本。
| Transaction | 交易 | Debit | 借方 | Credit | 贷方 |
| Purchase of inventory with cash | 用现金购买存货 | Purchases | 采购 | Cash | 现金 |
| Credit sale | 赊销 | Trade Receivables | 应收账款 | Sales Revenue | 销售收入 |
| Owner introduces capital | 所有者投入资本 | Cash | 现金 | Capital | 资本 |
| Payment of wages | 支付工资 | Wages Expense | 工资费用 | Cash | 现金 |
4. Books of Prime Entry and Ledgers | 原始分录簿与分类账
Transactions are first recorded in books of prime entry before being posted to the double-entry ledgers. Understanding this two-stage process is essential for tracing errors and reconstructing missing figures.
交易首先记录在原始分录簿中，然后过账到复式记账分类账中。理解这个两阶段过程对于追踪错误和重建缺失数字至关重要。
Sales Day Book (SDB) records credit sales of goods. It is totalled at the end of the period and posted as a debit to Trade Receivables Control and a credit to Sales Revenue.
销售日记账 (SDB) 记录商品的赊销。期末合计后，作为借方过账至应收账款总账，贷方过账至销售收入。
Purchases Day Book (PDB) records credit purchases of goods for resale. The total is posted to Purchases (debit) and Trade Payables Control (credit).
采购日记账 (PDB) 记录用于再销售的商品赊购。合计后过账至采购（借方）和应付账款总账（贷方）。
- Sales Returns Day Book – Records credit notes issued for goods returned by customers. | 销售退回日记账 – 记录因客户退货而开具的贷记单。
- Purchases Returns Day Book – Records credit notes received from suppliers for goods returned. | 采购退回日记账 – 记录从供应商收到的因退货而开具的贷记单。
- Cash Book – A combined cash and bank account, which doubles as a book of prime entry and a ledger account. | 现金簿 – 现金和银行存款的联合账户，兼具原始分录簿和分类账账户的功能。
- General Journal – Records non-routine transactions and year-end adjustments such as depreciation charges, accruals, and prepayments. | 普通日记账 – 记录非常规交易和年末调整，如折旧费、应计和预付。
- General/Nominal Ledger – Contains all accounts other than those for individual trade receivables and payables. | 总分类账 / 名义分类账 – 包含除个别应收款和应付款之外的所有账户。
- Receivables/Payables Ledgers – Memorandum ledgers containing individual customer and supplier accounts; control accounts in the general ledger reconcile to these. | 应收/应付明细账 – 包含个人客户和供应商账户的备查分类账；总账中的统制账户与此调节一致。
5. The Trial Balance | 试算平衡表
A trial balance lists all ledger account balances at a specific date, with debit balances in one column and credit balances in the other. Equal totals suggest arithmetical accuracy but do not prove there are no errors.
试算平衡表列出特定日期所有分类账账户的余额，借方余额在一栏，贷方余额在另一栏。两栏合计相等表明算术上准确，但不能证明没有错误。
Errors not revealed by a trial balance include: omission (a transaction completely unrecorded), commission (posted to the wrong account of the same class), principle (treating capital expenditure as revenue), compensating errors, original entry errors, and complete reversal of entries.
试算平衡表无法揭示的错误包括：遗漏（交易完全未记录）、入错账（过账至同类错误账户）、原则性错误（将资本性支出作为收益性支出处理）、抵销性错误、原始分录错误以及完整反向分录。
Suspense Account – A temporary account opened to force an unbalanced trial balance to balance whilst investigations take place. Any remaining balance must be eliminated before final accounts are prepared.
暂记账户 – 一个临时账户，在调查期间使不平衡的试算平衡表强行平衡。在编制最终账目之前，任何剩余余额都必须消除。
6. Income Statement Terminology | 收益表术语
The income statement measures financial performance over a period. Candidates must know precisely where each revenue and expense item appears and how cost of sales and profit figures are derived.
收益表计量一个期间的财务业绩。考生必须准确知道每个收入和费用项目应出现的位置，以及销售成本和利润数字是如何得出的。
Revenue / Sales Turnover is the income generated from the ordinary trading activities of the business, measured at the fair value of consideration received or receivable, net of VAT and trade discounts.
营业收入 / 销售流转额是从企业日常经营活动中产生的收入，按已收或应收对价的公允价值计量，扣除增值税和交易折扣。
Cost of Sales Calculation:
销售成本计算：
Opening Inventory + Purchases – Purchase Returns + Carriage Inwards – Closing Inventory = Cost of Sales
期初存货 + 采购 – 采购退回 + 购货运费 – 期末存货 = 销售成本
- Gross Profit – Revenue minus Cost of Sales. | 毛利 – 营业收入减销售成本。
- Carriage Inwards – Delivery cost of goods purchased; added to purchases in the cost of sales calculation. | 购货运费 – 所购商品的运输成本；在销售成本计算中加至采购额。
- Carriage Outwards – Delivery cost of goods sold; treated as a selling and distribution expense. | 销货运费 – 所售商品的运输成本；作为销售与分销费用处理。
- Discount Allowed – Cash discount given to credit customers for prompt payment; an expense. | 销货折扣 – 为鼓励赊销客户及时付款而给予的现金折扣；一项费用。
- Discount Received – Cash discount received from suppliers for prompt payment; other income. | 购货折扣 – 因及时付款而从供应商处获得的现金折扣；其他收益。
- Profit for the Year (Net Profit) – The final surplus after deducting all expenses from gross profit and adding any other income. | 年度利润（净利润） – 从毛利中扣除所有费用并加上其他收益之后的最终盈余。
7. Statement of Financial Position Terminology | 财务状况表术语
The statement of financial position presents a snapshot of the business’s assets, liabilities, and equity at the reporting date. Classification into current and non-current is a key AQA requirement.
财务状况表呈现了企业在报告日的资产、负债和权益状况的快照。将其分类为流动和非流动是AQA的一项关键要求。
Non-current Assets are held for use in the business on a continuing basis, typically exceeding one year. Examples include land, buildings, machinery, fixtures, and vehicles. These are recorded at net book value (cost less accumulated depreciation).
非流动资产是为持续用于企业经营而持有的，通常超过一年。例子包括土地、建筑物、机器、固定装置和车辆。这些按账面净值（成本减累计折旧）记录。
Current Assets are expected to be realised, sold, or consumed within the normal operating cycle or twelve months. They include inventory, trade receivables, prepayments, and cash and cash equivalents.
流动资产预期在正常营业周期内或十二个月内变现、出售或耗用。它们包括存货、应收账款、预付款项以及现金及现金等价物。
- Trade Receivables – Amounts owed by credit customers for goods or services sold on credit. | 应收账款 – 赊销客户因赊购商品或服务而欠企业的金额。
- Trade Payables – Amounts owed to credit suppliers for goods or services purchased on credit. | 应付账款 – 因赊购商品或服务而欠供应商的金额。
- Drawings – Cash or goods withdrawn from the business by the owner for personal use; reduces equity. | 提款 – 所有者因个人用途从企业提取的现金或商品；减少权益。
- Current Liabilities – Obligations due for settlement within twelve months, such as trade payables, accruals, and bank overdrafts. | 流动负债 – 预期在十二个月内清偿的义务，如应付账款、应计费用和银行透支。
- Non-current Liabilities – Obligations not due within twelve months, principally long-term loans. | 非流动负债 – 不在十二个月内到期的义务，主要是长期借款。
- Working Capital / Net Current Assets – Current Assets minus Current Liabilities; indicates short-term liquidity. | 营运资金 / 净流动资产 – 流动资产减流动负债；反映短期流动性。
8. Depreciation Methods and Terminology | 折旧方法与术语
Depreciation is the systematic allocation of the depreciable amount of a non-current asset over its useful economic life. It is an application of the accruals concept, not an attempt to reflect market value.
折旧是在非流动资产的有用经济年限内系统分摊其可折旧金额。它是应计概念的应用，而非试图反映市场价值。
Straight-Line Method charges an equal amount of depreciation in each full year of the asset’s life. Annual charge = (Cost − Residual Value) ÷ Useful Life.
直线法在资产使用寿命的每个完整年度计提等额的折旧。年折旧额 = (成本 − 残值) ÷ 使用年限。
Reducing (Diminishing) Balance Method applies a constant percentage to the net book value at the start of each year, producing a declining annual charge.
余额递减法对每年年初的账面净值应用固定百分比，产生递减的年折旧额。
- Residual Value (Scrap Value) – The estimated amount the entity would currently obtain from disposal of the asset, less estimated disposal costs, if the asset were already of the age and condition expected at the end of its useful life. | 残值（报废价值） – 如果资产已经处于其有用年限结束时所预期的年龄和状况，实体当前从处置该资产中获得的估计金额减去估计处置成本。
- Net Book Value (NBV) / Carrying Amount – Original cost less accumulated depreciation to date. | 账面净值 (NBV) / 账面金额 – 原始成本减去迄今为止的累计折旧。
- Accumulated Depreciation – The total depreciation charged on an asset since its acquisition; a credit balance set against the cost in the statement of financial position. | 累计折旧 – 自资产取得以来计提的折旧总额；在财务状况表中与成本对抵的贷方余额。
- Depreciation Charge for the Year – The expense reported in the income statement. | 当年折旧费 – 收益表中报告的折旧费用。
9. Irrecoverable Debts and Allowances | 坏账与准备
When a credit customer fails to pay, an irrecoverable debt arises. A further provision, the allowance for doubtful debts, is created in line with the prudence concept to anticipate future losses.
当赊销客户无法付款时，就会产生坏账。根据审慎概念，还需进一步计提呆账准备，以预估未来的损失。
Irrecoverable Debt (Bad Debt) – A trade receivable balance that is confirmed to be uncollectable and is written off as an expense in the income statement. The trade receivables control account is credited.
坏账 – 经确认无法收回的应收账款余额，在收益表中作为费用核销。贷记应收账款统制账户。
Allowance for Doubtful Debts – A provision created to reduce the trade receivables figure to the amount expected to be recovered. It is an estimate based on past experience and current conditions.
呆账准备 – 为将应收账款金额降至预期可收回金额而设立的准备。它是基于过去经验和当前状况的估计。
The movement in the allowance (increase or decrease) is the amount charged or credited to the income statement. AQA questions frequently require the calculation of this movement.
准备的变动（增加或减少）是记入收益表的费用或贷项金额。AQA 试题经常要求计算此变动。
10. Ratio Analysis – Profitability | 比率分析 – 盈利能力
Ratio analysis converts raw financial data into meaningful metrics. Profitability ratios assess a business’s ability to generate returns relative to sales, assets, and equity.
比率分析将原始财务数据转化为有意义的度量指标。盈利能力比率评估企业相对于销售额、资产和权益产生回报的能力。
Gross Profit Margin = (Gross Profit ÷ Revenue) × 100%. It measures how efficiently a business turns its purchases or production output into sales profit before overheads.
毛利率 = (毛利 ÷ 营业收入) × 100%。它衡量企业在扣除间接费用之前，将采购或产成品转化为销售利润的效率。
Profit for the Year (Net Profit) Margin = (Profit for the Year ÷ Revenue) × 100%. This is the percentage of each pound of sales revenue retained as profit after all expenses.
年度利润（净利）率 = (年度利润 ÷ 营业收入) × 100%。这是扣除所有费用后，每英镑销售收入保留为利润的百分比。
Return on Capital Employed (ROCE) = (Profit for the Year ÷ Capital Employed) × 100%, where Capital Employed = Non-current Liabilities + Total Equity (or Total Assets − Current Liabilities). It is the premier measure of overall business performance.
已动用资本回报率 (ROCE) = (年度利润 ÷ 已动用资本) × 100%，其中已动用资本 = 非流动负债 + 权益总额（或总资产 − 流动负债）。它是衡量企业整体业绩的首要指标。
11. Ratio Analysis – Liquidity and Efficiency | 比率分析 – 流动性与效率
Liquidity ratios indicate the business’s ability to meet short-term obligations as they fall due. Efficiency ratios reveal how effectively management uses the assets under its control.
流动性比率表明企业在短期债务到期时的偿付能力。效率比率揭示管理层如何有效使用其控制的资产。
Current Ratio = Current Assets ÷ Current Liabilities. A ratio of between 1.5:1 and 2:1 is conventionally considered satisfactory, though this varies greatly by industry.
流动比率 = 流动资产 ÷ 流动负债。传统上认为 1.5:1 至 2:1 的比率是令人满意的，尽管这在各行业间差异很大。
Liquid (Acid Test) Ratio = (Current Assets − Inventory) ÷ Current Liabilities. Inventory is excluded because it is the least liquid current asset. A ratio of at least 1:1 is typically expected.
速动（酸性测试）比率 = (流动资产 − 存货) ÷ 流动负债。剔除存货是因为它是流动性最差的流动资产。通常预期比率至少为 1:1。
- Inventory Turnover / Stock Turn – Cost of Sales ÷ Average Inventory. Measures how many times inventory is sold and replaced during the period. A falling rate suggests obsolete or slow-moving stock. | 存货周转率 – 销售成本 ÷ 平均存货。衡量存货在期间内售出和替换的次数。周转率下降表明存在过时或滞销存货。
- Trade Receivables Days / Collection Period – (Trade Receivables ÷ Credit Sales) × 365 days. Shows the average number of days taken by customers to pay. | 应收账款周转天数 / 收款期 – (应收账款 ÷ 赊销额) × 365 天。显示客户平均付款所需的天数。
- Trade Payables Days / Payment Period – (Trade Payables ÷ Credit Purchases) × 365 days. Indicates how long the business takes to pay its suppliers. | 应付账款周转天数 / 付款期 – (应付账款 ÷ 赊购额) × 365 天。表明企业支付供应商款项所需的时间。
12. Management Accounting Basics | 管理会计基础
AQA AS students are introduced to cost classification and elementary costing techniques. These form the foundation for break-even analysis and marginal costing decisions.
AQA AS 学生将了解成本分类和基本的成本计算方法。这些构成了盈亏平衡分析和边际成本决策的基础。
Fixed Costs remain constant in total over the relevant range of activity, regardless of production volume. Examples include rent, straight-line depreciation, and managerial salaries. However, fixed cost per unit falls as output rises.
固定成本在相关活动范围内总额保持不变，与生产量无关。例子包括租金、直线折旧和管理人员工资。然而，单位固定成本随产量上升而下降。
Variable Costs change in total in direct proportion to the level of activity. Examples include direct materials, direct labour (if piece-rate paid), and sales commission. Variable cost per unit remains constant.
变动成本总额与活动水平成正比例变化。例子包括直接材料、直接人工（如采用计件工资制）和销售佣金。单位变动成本保持不变。
- Semi-variable / Semi-fixed Costs – Costs containing both fixed and variable elements, such as a telephone bill with a fixed line rental and variable call charges. | 半变动 / 半固定成本 – 包含固定和变动两部分的成本，例如包含固定线路租金和可变动通话费的电话账单。
- Direct Costs – Costs directly traceable to a specific cost unit, e.g., raw materials and direct labour. | 直接成本 – 可直接追溯至特定成本单位的成本，如原材料和直接人工。
- Indirect Costs / Overheads – Costs not directly traceable to a specific unit, e.g., factory rent, supervisory wages, and depreciation of machinery. | 间接成本 / 间接费用 – 无法直接追溯至特定单位的成本，如厂房租金、监工工资和机器折旧。
- Contribution per Unit – Selling Price per Unit − Variable Cost per Unit. Contribution goes first towards covering fixed costs; any remainder is profit. | 单位贡献毛利 – 单位售价 − 单位变动成本。贡献毛利首先用于覆盖固定成本；剩余部分即为利润。
- Break-Even Point (in units) – Total Fixed Costs ÷ Contribution per Unit. The level of output at which total revenue equals total costs; no profit or loss is made. | 盈亏平衡点（单位） – 固定成本总额 ÷ 单位贡献毛利。总收入等于总成本时对应的产出水平；既无利润也无亏损。
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