SQA Year 11 Accounting Glossary Quick-Memorization Guide | SQA 高一会计词汇术语速记指南

📚 SQA Year 11 Accounting Glossary Quick-Memorization Guide | SQA 高一会计词汇术语速记指南

Mastering the language of accounting is half the battle in the SQA Year 11 course. Terms like ‘assets’, ‘liabilities’, and ‘equity’ are not just words – they are the building blocks of every financial statement and decision. This guide breaks down the essential vocabulary with simple explanations, memory hooks, and real business contexts to speed up your revision and boost your confidence in exams.

在SQA高一会计课程中，掌握会计语言是成功的一半。“资产”、“负债”、“所有者权益”这些术语不仅是词汇，更是每张财务报表和每项经营决策的基石。本指南通过简洁的释义、记忆技巧和真实的商业情境，拆解核心词汇，帮助你快速复习、提升考试信心。

1. Assets | 资产

An asset is a resource controlled by a business as a result of past events and from which future economic benefits are expected to flow to the entity. In simpler terms, it is something the business owns or has a right to use that will generate income or reduce expenses in the future. Common examples include cash, inventory, equipment, and accounts receivable. A useful memory trick: ‘A = S.E.T.’ (Asset = Something you can Expect to Turn into cash)’.

资产是指由企业过去的交易或事项形成的、由企业拥有或控制的、预期会给企业带来经济利益的资源。简单来说，就是企业拥有或有权使用、未来能带来收入或减少支出的东西。常见的例子包括现金、存货、设备和应收账款。一个记忆窍门：“资产 = 有价之物(Assets = Anything of value you Set your hands on)”。

2. Liabilities | 负债

A liability is a present obligation arising from past events, the settlement of which is expected to result in an outflow of resources embodying economic benefits. This means what the business owes to others. Typical liabilities are loans, bank overdrafts, and trade payables. Think of ‘L = Obligation’ (Liability = Legal or financial Obligation to pay)’. Liabilities increase on the credit side in double-entry bookkeeping.

负债是指由过去的交易或事项形成的现时义务，履行该义务预期会导致经济利益流出企业。换言之，就是企业欠别人的钱。典型的负债有贷款、银行透支和应付账款。可以记住“负债 = 欠债 (Liabilities = what you are Liable to pay out)”。在复式记账中，负债增加记在贷方。

3. Owner’s Equity (Capital) | 所有者权益（资本）

Owner’s equity is the residual interest in the assets of the entity after deducting all its liabilities. In the accounting equation (Assets = Liabilities + Equity), it represents the owner’s stake in the business. It can increase through capital introduced and profits, and decrease through drawings and losses. A quick formula to recall: E = A – L. Mnemonic: ‘Equity is what is left for the Entrepreneur after all debts’.

所有者权益是指企业资产扣除负债后由所有者享有的剩余权益。在会计等式（资产 = 负债 + 所有者权益）中，它代表所有者对企业的投入。所有者权益可以因业主投资和利润而增加，因提款和亏损而减少。速记公式：权益 = 资产 – 负债。助记：“权益就是业主还清所有债后剩下的(Equity is the residual when you end the liability)”。

4. Revenue (Income) | 收入

Revenue is the gross inflow of economic benefits during the period arising from the ordinary operating activities of a business, such as sales of goods or provision of services. It is recognised when earned, not necessarily when cash is received (accruals concept). Link it to the idea of ‘R = Result of selling’. Revenue increases profit and owner’s equity. In the income statement, it appears at the top.

收入是指企业在日常活动（如销售商品或提供服务）中形成的、会导致所有者权益增加的经济利益总流入。收入在赚取时确认，而不一定是收到现金时（权责发生制概念）。可联想“收入 = 销售成果 (Revenue is the Reward for services)”。收入会增加利润和所有者权益，在利润表中列于顶端。

5. Expenses | 费用

Expenses are decreases in economic benefits during the accounting period in the form of outflows or depletions of assets or incurrences of liabilities that result in decreases in equity, other than those relating to distributions to owners. They are the costs of earning revenue, like rent, wages, and electricity. Memorise ‘E = Every cost to Earn’. Expenses are deducted from revenue to calculate profit or loss.

费用是指企业在会计期间为赚取收入而发生的、会导致所有者权益减少的经济利益流出，形式为资产流出或耗用、负债增加，但不包括向所有者分配。如租金、工资、电费等。记忆点：“费用 = 为赚钱而花的每一分钱 (Expenses are Every outlay to Earn)”。费用从收入中扣除以计算利润或亏损。

6. Profit (Net Income) | 利润（净利润）

Profit is the excess of revenue over expenses for a period. It is calculated as Revenue − Expenses. Sometimes referred to as ‘the bottom line’. If expenses exceed revenue, the business makes a loss. Profit increases equity. A rhyme to remember: ‘When Revenue beats Expense, Profit makes sense’. It appears in the income statement and is transferred to the capital account.

利润是指一个期间内收入超过费用的部分。计算公式为收入 − 费用。有时被称为“底线利润”。如果费用超过收入，企业就发生亏损。利润会增加所有者权益。一句顺口溜助记：“收入大于费，利润自然来 (Profit is when Revenue outruns the Expense pit)”。利润列于利润表，随后结转至资本账户。

7. Depreciation | 折旧

Depreciation is the systematic allocation of the cost of a non‑current asset over its useful life. It is not a cash outflow but an expense that matches the cost of using the asset to the revenue it generates (matching concept). Two common methods: straight‑line (equal annual charge) and reducing balance (a fixed percentage on carrying amount). Acronym: D = ‘Decline in value over time’. Remember that land is usually not depreciated because it has an indefinite useful life.

折旧是指将非流动资产的成本在其使用寿命内系统分摊。它不是现金流出，而是一项费用，目的是将使用资产的成本与其产生的收入相配比（配比概念）。常见方法有直线法（每年等额计提）和余额递减法（按账面净值固定比例计提）。缩略记忆：“折旧 = 价值递减 (Depreciation is Deduction over a Period of time)”。记住，土地通常不计提折旧，因为其使用寿命无限期。

8. Trial Balance | 试算表

A trial balance is a list of all ledger account balances at a particular date, divided into debit and credit columns. Its purpose is to check the arithmetic accuracy of double‑entry records: total debits must equal total credits. It helps in preparing final accounts but does not prove that all transactions are recorded correctly. Key point: ‘Trial Balance = Test of Balance on a Trial basis’. If it does not balance, there is an error somewhere.

试算表是某一特定日期所有分类账账户余额的清单，分列为借方和贷方两栏。其目的是检查复式记账的算术准确性：总借方必须等于总贷方。它有助于编制最终财务报表，但不能证明所有交易已正确记录。要点：“试算表 = 试算一下平衡 (Trial Balance is Tallying Both sides for Alignment)”。如果试算表不平衡，某处必有错误。

9. Double‑Entry Bookkeeping | 复式记账

Double‑entry bookkeeping is the recording of every transaction with both a debit entry and a credit entry of equal amount, based on the accounting equation. Rule: for every debit, there must be a corresponding credit. This system ensures completeness and makes error detection easier. A classic mnemonic: ‘DEAD CLIC’ – Debit Expenses, Assets, Drawings; Credit Liabilities, Income, Capital’. Mastering this is essential for SQA Year 11 accounting.

复式记账法是指基于会计等式，对每笔交易都以相等金额同时记录借方和贷方分录的方法。规则是：有借必有贷，借贷必相等。该制度能确保记录完整，并便于发现错误。经典助记：“借费借资借提款，贷债贷收贷资本 (DEAD CLIC)”。掌握复式记账是SQA高一会计的关键。

10. Ledger and Journal | 分类账与日记账

The journal (book of original entry) is where transactions are first recorded in chronological order, showing which accounts to debit and credit. The ledger is the principal book where entries from the journal are posted to individual accounts. Think: ‘Journal = Journey of a transaction starting; Ledger = Ledger of accounts collecting them’. The three types of ledger are: sales ledger, purchases ledger, and general (nominal) ledger. This separation supports internal control.

日记账（原始记录簿）是首次按时间顺序记录交易的地方，列明哪些账户应借应贷。分类账是主要账簿，将日记账中的分录过账至各自账户。可联想：“日记账好比日记，记录交易发生；分类账如同分门别类的账本，汇总余额”。分类账分为三种：销售分类账、采购分类账和总分类账。这种分工有助于内部控制。

11. Accruals Prepayments | 应计与预付

Accruals (or accrued expenses) are expenses already incurred but not yet paid by the end of the accounting period; they are recorded as current liabilities. Prepayments are payments made in advance for expenses that relate to the next accounting period; they become current assets. Both arise from the accruals concept, which requires income and expenses to be matched to the period in which they are earned or incurred, not when cash changes hands. Catchphrase: ‘Accrue before Pay, Prepay before Use’.

应计费用（或预提费用）是指会计期末已经发生但尚未支付的费用，记录为流动负债。预付费用是指预先支付但属于下一个会计期间的费用，形成流动资产。两者都源于权责发生制概念，要求收入与费用按归属期配比，而非按现金收付。口诀：“费用发生未付则应计，款项预付未用则预付(Accrue after incurring, Prepay before receiving service)”。

12. Financial Statements | 财务报表

The two main financial statements at Year 11 are the Income Statement (Trading and Profit & Loss Account) and the Statement of Financial Position (Balance Sheet). The income statement shows revenue, expenses, and profit or loss over a period. The statement of financial position shows assets, liabilities, and equity at a specific date. They are interlinked – the profit from the income statement adds to equity on the balance sheet. A slogan: ‘Income tells the performance story; Balance shows the position picture’.

SQA高一阶段的两张主要财务报表是利润表（购销损益表）和财务状况表（资产负债表）。利润表列示了一个期间的收入、费用和利润或亏损；财务状况表列示了特定日期的资产、负债和所有者权益。两者相互关联——利润表的净利润会增加资产负债表中的所有者权益。一句口号：“利润表讲绩效故事，资产负债表展财务状况(Income shows the flow; Balance shows the status)”。

Published by TutorHao | Accounting Revision Series | aleveler.com

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