📚 Core Knowledge Review for Year 11 WJEC Accounting | Year 11 WJEC 会计：核心知识点梳理
This article provides a comprehensive revision guide covering the essential topics for Year 11 WJEC Accounting. From fundamental principles to final accounts and ratio analysis, each section reinforces key concepts and exam-ready techniques to help you consolidate your understanding and perform with confidence.
本文为 Year 11 WJEC 会计课程提供全面的知识点梳理。从基本原则到期末财务报表及比率分析，每个板块都强化了核心概念和应试技巧，帮助你巩固理解并在考试中自信发挥。
1. Fundamentals of Accounting: Concepts and Principles | 会计基础：概念与原则
Accounting is based on a set of fundamental concepts that ensure financial information is recorded consistently and meaningfully. Key principles include the business entity concept, which treats the business as separate from its owner; the going concern concept, which assumes the business will continue operating; and the accruals concept, where transactions are recorded when they occur rather than when cash is exchanged.
会计建立在一套确保财务信息一致、有意义的基本概念之上。核心原则包括：企业主体概念，将企业视为独立于其所有者的实体；持续经营概念，假定企业将持续运营；以及权责发生制概念，即交易在发生时记录，而非现金收付时。
Other important conventions include consistency, so methods are applied uniformly year on year; prudence, where losses are recognised as soon as they are foreseen but profits only when realised; and materiality, which allows insignificant items to be treated in a simpler way. These concepts underpin all double-entry records and financial statements prepared for the WJEC exam.
其他重要惯例包括一致性，要求方法年复一年地统一应用；谨慎性，即损失一旦预见便立即确认，而利润只有在实现时才确认；以及重要性，允许以更简单的方式处理不重要的项目。这些概念是所有复式记账记录和 WJEC 考试中财务报表编制的基础。
2. The Double-Entry System | 复式记账系统
Every business transaction affects at least two accounts, following the rule: for every debit there must be an equal and opposite credit. The accounting equation Assets = Liabilities + Capital must always stay in balance. Debits increase assets and expenses, while credits increase liabilities, capital and income.
每笔商业交易至少影响两个账户，遵循规则：每一笔借方必有一笔等额的贷方。会计等式 资产 = 负债 + 资本 必须始终保持平衡。借方增加资产和费用，贷方增加负债、资本和收入。
To record a transaction, first identify which accounts are involved, then decide whether each account should be debited or credited. For example, when a business buys inventory with cash, the purchases account is debited (increase in expense) and the cash account is credited (decrease in asset). Practising this logic is essential for constructing ledgers and trial balances.
记录交易时，首先确定涉及哪些账户，然后判断每个账户应借记还是贷记。例如，企业用现金购入存货，则采购账户借记（费用增加），现金账户贷记（资产减少）。练习这种逻辑对于建立分类账和试算平衡表至关重要。
3. Books of Prime Entry and Ledgers | 原始账簿与分类账
Transactions are first recorded in books of prime entry to summarise similar types before entering the double-entry system. The main books are: sales day book (credit sales), purchases day book (credit purchases), sales returns day book, purchases returns day book, cash book (all bank and cash transactions), and the general journal for other entries like corrections or end-of-period adjustments.
交易首先记录在原始账簿中，对同类交易进行汇总，再进入复式记账系统。主要的账簿有：销售日记账（赊销）、采购日记账（赊购）、销售退回日记账、采购退回日记账、现金日记账（所有银行和现金交易），以及用于更正或期末调整等分录的普通日记账。
After posting totals from the books of prime entry, individual accounts are maintained in ledgers. The sales ledger holds debtor accounts, the purchases ledger holds creditor accounts, and the general ledger contains all remaining accounts including assets, liabilities, capital, income and expenses. Understanding the flow from source documents to books of prime entry, then to ledgers, is a key skill tested in the WJEC examination.
从原始账簿过账总额后，各分类账中维护着单独的账户。销售分类账存放债务人账户，采购分类账存放债权人账户，而总分类账则包含所有其他账户，包括资产、负债、资本、收入和费用。理解从原始凭证到原始账簿，再到分类账的流转过程，是 WJEC 考试中考察的关键技能。
4. Trial Balance and Types of Errors | 试算平衡表与错误类型
A trial balance is a list of all ledger balances at a specific date, split into debit and credit columns. If total debits equal total credits, it provides evidence that the double entry has been made correctly — but it does not prove complete accuracy. Some errors are not revealed by a trial balance.
试算平衡表是某一特定日期所有分类账余额的列表，分为借方栏和贷方栏。如果借方总额等于贷方总额，就为复式记账的正确性提供了证据——但它并不能证明完全准确。有些错误是试算平衡表无法揭示的。
Errors that do affect the trial balance include single entries (only one side recorded), different debit and credit amounts, casting errors in the trial balance itself, and carrying down an incorrect balance. Errors that do not affect the trial balance include omission (a transaction completely missed), commission (wrong person’s account), principle (capital vs revenue error), compensating errors, original entry errors, and complete reversal of entries.
影响试算平衡表的错误包括：单边分录（仅记录了一方）、借贷方金额不同、试算平衡表本身的加总错误，以及结转余额错误。不影响试算平衡表的错误包括：遗漏错误（完全漏记交易）、佣金误记（记错人名账户）、原则性错误（资本性支出与收益性支出混淆）、抵消性错误、原始分录错误以及完全反向分录。
When a trial balance does not balance, a suspense account is opened to temporarily hold the difference until the errors are found and corrected. In the exam, you may need to correct errors using journal entries and redraft the trial balance after adjustments.
当试算平衡表不平衡时，会开设一个暂记账户来暂时存放差额，直到错误被发现并更正。在考试中，你可能需要利用日记账分录更正错误，并在调整后重新编制试算平衡表。
5. Year-End Adjustments: Accruals and Prepayments | 期末调整：应计与预付
Under the accruals concept, expenses and income must be matched to the period to which they relate. An accrual is an expense incurred but not yet paid (or income earned but not received) by the year-end. A prepayment is an expense paid in advance (or income received in advance) covering the next period.
根据权责发生制概念，费用和收入必须与所属期间相匹配。应计项目是指截至年末已发生但尚未支付的费用（或已赚取但尚未收到的收入）。预付项目是指已提前支付但属于下一期间的费用（或已提前收到但属于下一期间的收入）。
To adjust for an accrual, add the outstanding amount to the expense shown in the trial balance and record an accrual liability in the balance sheet. For a prepayment, deduct the prepaid amount from the expense in the income statement and show it as a current asset in the balance sheet. This ensures that only the true expense for the year is charged to profit or loss.
对应计项目的调整是，将未付金额加到试算平衡表中显示的费用上，并在资产负债表中记录一项应计负债。对于预付项目，则从利润表中的费用中扣除预付金额，并在资产负债表中列为流动资产。这确保了只有本年度的实际费用计入损益。
6. Bad Debts and Provision for Bad Debts | 坏账与坏账准备
If a credit customer is unable to pay the amount owed, the debt becomes bad and must be written off. Writing off a bad debt involves debiting the bad debts expense account and crediting the trade receivables (debtor) account. This reduces profit and trade receivables.
如果赊销客户无法支付所欠款项，该债务就成为坏账，必须冲销。冲销坏账需借记坏账费用账户，贷记应收贸易款（债务人）账户。这会减少利润和应收贸易款。
A provision for doubtful debts is created to anticipate future losses on trade receivables that may not be collected. The provision is usually calculated as a percentage of trade receivables after deducting any specific bad debt. When the provision is first created, the full amount is charged as an expense. In subsequent years, only the increase or decrease in provision is adjusted, ensuring the balance sheet shows a realistic net realisable value for trade receivables.
坏账准备是为预期未来可能无法收回的应收贸易款损失而设立的。准备通常按扣除特定坏账后的应收贸易款余额的一定百分比计算。首次计提时，全额确认为费用。后续年份只调整准备的增加或减少额，确保资产负债表反映出应收贸易款的可实现净值。
7. Depreciation: Methods and Recording | 折旧：方法与记录
Non-current assets (except land) lose value over time due to wear and tear, obsolescence, or passage of time. Depreciation allocates the cost of an asset over its useful life in accordance with the matching concept. The two main methods examined by WJEC are the straight-line method and the reducing balance method.
非流动资产（土地除外）会因磨损、技术过时或时间推移而贬值。折旧按照配比概念将资产的成本在其可使用年限内分摊。WJEC 考试涉及的两个主要方法是直线法和余额递减法。
| Method 方法 | Formula 公式 | Key Characteristic 主要特点 |
|---|---|---|
| Straight-line 直线法 | (Cost – Residual Value) ÷ Useful Life (成本 – 残值) ÷ 使用年限 |
Same amount charged each year 每年计提同等金额 |
| Reducing balance 余额递减法 | Net Book Value × Depreciation Rate 账面净值 × 折旧率 |
Higher depreciation in earlier years 前期折旧较高 |
Depreciation is recorded by debiting the depreciation expense account and crediting the provision for depreciation account. In the income statement, the year’s depreciation charge is shown as an expense. In the balance sheet, the non-current asset is stated at cost less accumulated depreciation, giving the net book value.
折旧通过借记折旧费用账户，贷记累计折旧账户来记录。在利润表中，当年的折旧费用作为支出列示。在资产负债表中，非流动资产以成本减累计折旧后的账面净值列报。
8. Bank Reconciliation | 银行对账
A bank reconciliation statement explains the difference between the cash book balance and the bank statement balance on a given date. Differences arise from timing: unpresented cheques (recorded in cash book but not yet by the bank), deposits in transit (received but not yet credited by bank), and bank charges or direct credits appearing first on the bank statement.
银行对账报表解释了给定日期现金日记账余额与银行对账单余额之间的差异。差异源于时间滞后：未兑现支票（现金日记账已记但银行尚未处理）、在途存款（已收到但银行尚未入账），以及银行收费或直接贷记先出现在对账单上。
To prepare the reconciliation, adjust the bank statement balance by adding deposits not yet credited and subtracting unpresented cheques to arrive at the corrected bank balance. Then compare this with the adjusted cash book balance, which should be updated for items such as bank charges, interest received, and direct debits. The ending adjusted balances must agree.
编制对账时，通过加上未入账存款并减去未兑现支票，来调整银行对账单余额从而得出调整后的银行余额。然后将此与调整后的现金日记账余额比较，现金日记账余额应已就银行收费、收到利息和直接借记等项目进行更新。最终调整后的余额必须一致。
9. Preparation of Final Accounts | 期末财务报表编制
For a sole trader, final accounts consist of an income statement (or statement of profit or loss) and a statement of financial position (balance sheet). The income statement calculates profit by matching revenue earned with expenses incurred during the period. The balance sheet lists assets, liabilities, and capital, following the accounting equation.
对于个体商人，期末财务报表包括利润表（损益表）和财务状况表（资产负债表）。利润表通过将期间获得的收入与发生的费用进行配比来计算利润。资产负债表按照会计等式列示资产、负债和资本。
Key steps include: transferring sales, purchases, and returns from the trial balance, adjusting for opening and closing inventory (cost of sales = opening inventory + purchases – closing inventory), adding other income, and deducting expenses including accruals, prepayments, depreciation, and bad debts. The resulting net profit is then added to the capital section of the balance sheet.
关键步骤包括：从试算平衡表转出卖货、购货和退货数据，对期初和期末存货进行调整（销售成本 = 期初存货 + 购货 – 期末存货），加上其他收入，并扣除包括应计、预付、折旧和坏账在内的各项费用。最终的净利润然后加入到资产负债表的资本部分。
In the balance sheet, assets are classified into non-current (e.g. premises, equipment) and current (e.g. inventory, trade receivables, prepayments, bank). Liabilities are split into current (payable within one year, including trade payables, accruals) and non-current (long-term loans). The total assets must equal total capital plus liabilities.
在资产负债表中，资产分为非流动资产（如房产、设备）和流动资产（如存货、应收贸易款、预付费用、银行存款）。负债分为流动负债（一年内到期，包括应付贸易款、应计项目）和非流动负债（长期贷款）。总资产必须等于总资本加负债。
10. Interpreting Financial Statements: Ratio Analysis | 解读财务报表：比率分析
Ratio analysis helps stakeholders assess the performance and financial health of a business. Profitability ratios such as gross profit margin and net profit margin measure how effectively a business is generating profit from sales. Formulas are:
比率分析帮助利益相关者评估企业的业绩和财务健康状况。盈利能力比率如毛利率和净利率，衡量企业从销售中获取利润的效率。公式如下：
Gross Profit Margin = (Gross Profit ÷ Sales Revenue) × 100
毛利率 = (毛利 ÷ 销售收入) × 100
Net Profit Margin = (Net Profit ÷ Sales Revenue) × 100
净利率 = (净利润 ÷ 销售收入) × 100
Liquidity ratios, including the current ratio and acid test ratio, evaluate the ability to meet short-term obligations. These are calculated as:
流动性比率，包括流动比率和酸性测试比率，评估企业偿还短期债务的能力。计算公式为：
Current Ratio = Current Assets ÷ Current Liabilities
流动比率 = 流动资产 ÷ 流动负债
Acid Test Ratio = (Current Assets – Inventory) ÷ Current Liabilities
酸性测试比率 = (流动资产 – 存货) ÷ 流动负债
In the WJEC exam, you may be asked to calculate these ratios, comment on their trends over two years, and suggest possible reasons for changes. Always consider context: a high margin might indicate strong pricing power, while a low liquidity ratio could signal cash flow problems. Remember to refer to both profitability and liquidity when providing a balanced interpretation.
在 WJEC 考试中，你可能需要计算这些比率，评价它们两年间的趋势，并提出可能的变化原因。始终要结合背景分析：高毛利率可能表明强大的定价能力，而低流动性比率可能预示现金流问题。在进行平衡性解读时，要同时考虑盈利能力和流动性两方面。
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