📚 Year 11 CAIE Accounting: Key Terms Memorisation Guide | Year 11 CAIE 会计：词汇术语速记指南
Mastering the vocabulary of accounting is essential for confident exam performance in your CAIE IGCSE Accounting course. This guide breaks down high-frequency terms into digestible sections, each with precise English definitions, clear Chinese translations, and memorable tricks to lock the concepts in your mind. Use it alongside your regular revision to turn terminology from a stumbling block into a stepping stone.
掌握会计词汇是在 CAIE IGCSE 会计考试中自信答题的根基。本指南将高频术语分解成易于消化的小节，每个术语都配有精准的英文定义、清晰的中文翻译和帮助记忆的小窍门。把它融入你的日常复习，让术语从绊脚石变成垫脚石。
1. The Accounting Equation and Core Elements | 会计等式与核心要素
Assets are resources controlled by a business as a result of past events, from which future economic benefits are expected to flow to the enterprise. Examples include cash, inventory, trade receivables and machinery.
资产是指企业因过去事项而控制的、预期会给企业带来经济利益的资源。例如现金、存货、应收账款和机器设备。
Liabilities are present obligations of the business arising from past events, the settlement of which is expected to result in an outflow of resources. Common liabilities are trade payables, bank loans and accrued expenses.
负债是指企业因过去事项而产生的现时义务，履行该义务预期会导致经济利益的流出。常见的负债有应付账款、银行贷款和应计费用。
Capital, also called owner’s equity, is the residual interest in the assets of the business after deducting all its liabilities. It represents the owner’s claim on the net assets.
资本，也称所有者权益，是指企业资产扣除全部负债后的剩余权益。它代表了所有者对净资产的要求权。
The accounting equation ties these three elements together: Assets = Liabilities + Capital. Every transaction keeps this equation in balance, which is the foundation of double-entry bookkeeping.
会计等式将这三个要素联系在一起：资产 = 负债 + 资本。每一笔交易都保持该等式平衡，这是复式记账的基础。
- Think of the business as a box: what it contains are assets, what it owes to outsiders are liabilities, and the portion that really belongs to the owner is capital. The box equation always holds.
- 把企业想象成一个盒子：盒子里的东西是资产，欠外人的是负债，真正属于所有者的部分是资本。这个盒子的等式永远成立。
2. Double-Entry Bookkeeping Rules | 复式记账法则
In double-entry accounting, every transaction affects at least two accounts. One account receives a debit entry and another receives a credit entry, and total debits must equal total credits.
在复式记账中，每笔交易至少影响两个账户。一个账户记入借方，另一个账户记入贷方，且借方总额必须等于贷方总额。
Debit is the left side of a T-account. Recording a debit can increase an asset or an expense, or decrease a liability, capital or income. The rule is: DEAD – Debit Expenses, Assets and Drawings.
借方是 T 型账户的左侧。记入借方可以增加资产或费用，或者减少负债、资本和收入。记忆口诀是：借费用、借资产、借提款（DEAD）。
Credit is the right side of a T-account. Recording a credit increases a liability, capital or income, or decreases an asset or expense. The companion rule is: CLIC – Credit Liabilities, Income and Capital.
贷方是 T 型账户的右侧。记入贷方会增加负债、资本或收入，或者减少资产或费用。配套口诀是：贷负债、贷收入、贷资本（CLIC）。
| Account type | To increase | To decrease |
| Assets | Debit | Credit |
| Expenses | Debit | Credit |
| Liabilities | Credit | Debit |
| Income | Credit | Debit |
| Capital | Credit | Debit |
Drawings are the amounts taken out of the business by the owner for personal use. They reduce capital and are recorded as a debit.
提款是所有者从企业取出供个人使用的金额。提款使资本减少，记入借方。
- Use the mnemonic “DEAD CLIC” every time you start a journal entry. Debit the receiver, credit the giver.
- 每次做分录时都默念“借方费用资产提款，贷方负债收入资本”。借方接收，贷方付出。
3. Books of Prime Entry and Ledgers | 原始分录账簿与分类账
The sales journal records all credit sales. It lists invoices issued to trade receivables. The total is posted to the debit of trade receivables control and the credit of sales.
销售日记账记录所有赊销业务，按发给应收账款的发票列示。总额过账到应收账款控制账户的借方和销售收入的贷方。
The purchases journal records all credit purchases. It summarises invoices received from suppliers. The total is debited to purchases and credited to trade payables control.
采购日记账记录所有赊购业务，汇总收到的供应商发票。总额借记采购，贷记应付账款控制账户。
The sales returns journal records credit notes sent to customers for returned goods. It reduces trade receivables and sales.
销售退回日记账记录因退货而发给客户的贷记通知单。它同时减少应收账款和销售收入。
The purchases returns journal records credit notes received from suppliers for returned goods. It reduces trade payables and purchases.
采购退回日记账记录从供应商收到的贷记通知单。它减少应付账款和采购。
The cash book acts as both a book of prime entry and a ledger account for cash and bank. It records all cash receipts and payments. It may have discount allowed and discount received columns on each side.
现金簿既是原始分录簿，也是现金和银行存款的明细账户。它记录所有现金收支，两侧可能设有允许的折扣和收到的折扣专栏。
The general journal records non-regular transactions such as purchase of non-current assets on credit, correction of errors and year-end adjustments.
普通日记账记录非经常性交易，如赊购非流动资产、错误更正和年末调整。
A ledger is a book containing individual accounts. The sales ledger contains all trade receivables’ accounts, the purchases ledger contains all trade payables’ accounts, and the general ledger contains all remaining accounts.
分类账是包含各个账户的账簿。销售分类账包含所有应收账款明细，采购分类账包含所有应付账款明细，总分类账包含其余所有账户。
- Think of books of prime entry as the first stamp in a passport when a transaction “enters” the accounting system, while ledgers are the final destination where accounts live.
- 把原始分录簿想象成交易进入会计系统时在护照上盖的第一个章，而分类账是账户的最终居所。
4. The Trial Balance and Errors | 试算平衡表与错误类型
A trial balance is a list of all ledger account balances at a particular date, split into debit and credit columns. If total debits equal total credits, the trial balance is said to balance.
试算平衡表是某一特定日期所有分类账余额的列表，分为借方和贷方两列。如果借方总额等于贷方总额，试算平衡表便平衡。
Error of commission: an entry is made in the wrong account of the same class (e.g. debiting A. Wong’s account instead of A. Wang’s account). Both are trade receivables, so the trial balance still balances.
记入错误账户：分录记入同一类别中的错误账户（如借记 A. Wong 账户而非 A. Wang 账户）。两者都是应收款，因此试算表仍然平衡。
Error of omission: a transaction is completely omitted from the books. No debit or credit is recorded, so the trial balance remains balanced.
遗漏错误：一笔交易完全没有入账。未记任何借方或贷方，试算表依然平衡。
Error of principle: a transaction is recorded in the wrong class of account (e.g. recording the purchase of a van as a revenue expense). It breaks accounting principles but the trial balance still balances because a debit and credit are recorded.
原则性错误：交易记录在错误类别的账户中（如将购买货车记为费用）。这违反会计原则，但因为借方和贷方都已记录，试算表仍然平衡。
Error of original entry: a transaction is entered at an incorrect amount (e.g. sales of $530 recorded as $350 in both the sales and trade receivables accounts). The trial balance still balances.
原始分录错误：交易金额入账错误（如销售额530美元在销售收入和应收款账户中都记作350美元）。试算表仍然平衡。
Compensating error: two independent errors cancel each other out (e.g. purchases overstated by $100 and electricity expense overstated by $100). The trial balance balances.
抵消性错误：两个独立的错误恰好互相抵消（如采购多记100美元，电费也多记100美元）。试算表平衡。
Complete reversal of entries: a debit and credit are swapped (e.g. cash sales debited to sales and credited to cash). The trial balance still balances.
完全记反：借方和贷方颠倒（如现金销售借记销售收入、贷记现金）。试算表依然平衡。
Errors that do cause a trial balance to be out of balance include single-entry errors, transposition errors where one side is entered incorrectly, and errors in adding the trial balance columns.
确实导致试算表不平衡的错误包括单边入账、数字颠倒导致某一方金额错误，以及试算表加总错误。
- Remember that a balanced trial balance proves nothing about accuracy of accounts; it merely confirms that debits equal credits mathematically.
- 记住，试算表平衡并不能证明账户没有错误，它只从算术上确认了借方和贷方相等。
5. Inventory and Cost of Goods Sold | 存货与销货成本
Inventory (stock) consists of goods held for resale. It is a current asset valued at the lower of cost and net realisable value.
存货是指为再销售而持有的商品，属于流动资产，按成本与可变现净值孰低法计价。
Opening inventory is the value of inventory brought forward from the previous accounting period. It appears in the cost of goods sold section of the income statement.
期初存货是上一会计期间结转过来的存货价值，在利润表的销货成本部分列示。
Closing inventory is the value of unsold inventory at the end of the accounting period. It is deducted from goods available for sale to find cost of goods sold.
期末存货是会计期间结束时未售出存货的价值，从可供销售的商品中扣除，得出销货成本。
Cost of goods sold (COGS) represents the direct cost of the goods that were sold during the period. The formula: Opening Inventory + Purchases + Carriage Inwards – Purchase Returns – Closing Inventory = COGS.
销货成本（COGS）代表已售商品的直接成本。计算公式：期初存货 + 采购 + 购货运费 – 采购退回 – 期末存货 = 销货成本。
Carriage inwards is the cost of transporting goods purchased into the business. It is part of the cost of purchases and increases COGS.
购货运费是将所购商品运入企业发生的运输成本，构成采购成本的一部分，使销货成本增加。
Carriage outwards is the cost of delivering goods to customers. It is a selling and distribution expense, not part of COGS.
销货运费是将商品运送给客户发生的成本，属于销售与配送费用，不属于销货成本。
- To memorise the COGS formula, think: “Opening stock plus what came in, minus what was sent back, minus what’s left on the shelf.”
- 记忆销货成本公式时，这样想：期初存货加上进来的东西，减去退回去的，再减去货架上剩下的。
6. Depreciation Concepts | 折旧概念
Depreciation is the systematic allocation of the cost of a non-current asset over its useful life. It matches the asset’s cost to the revenue it helps generate, adhering to the matching principle.
折旧是将非流动资产成本在其使用寿命内进行系统分配的过程。它遵守配比原则，将资产成本与其帮助产生的收入相配比。
Useful life is the period over which the business expects to use the asset. Residual value (scrap value) is the estimated disposal value at the end of its useful life.
使用寿命是企业预计使用该资产的时间。残值是资产使用寿命结束时估计的处置价值。
The straight-line method charges an equal amount of depreciation each year: (Cost – Residual Value) / Useful Life. It is simple and commonly used for assets like buildings.
直线法每年计提等额的折旧： (成本 – 残值) / 使用寿命。它简单易用，常用于建筑物等资产。
The reducing balance method applies a fixed percentage to the carrying amount (net book value) of the asset each year. It yields higher depreciation in early years and suits assets like vehicles.
余额递减法每年按固定比率对资产账面净值计提折旧。它在前几年折旧较多，适用于车辆等资产。
Accumulated depreciation is the total depreciation charged on a non-current asset to date. It is deducted from the asset’s cost in the statement of financial position to show the carrying amount.
累计折旧是截至当天对某项非流动资产已计提的折旧总额。它在财务状况表中从资产成本中扣除，得出账面净值。
Carrying amount (net book value) = Cost – Accumulated Depreciation. This is the figure that appears in the statement of financial position.
账面净值 = 成本 – 累计折旧。这个数字列在财务状况表中。
- For straight-line, think of “slicing the cost into equal pieces over the years”. For reducing balance, think of “shrinking the value by a constant percentage each year, like deflating a balloon”.
- 直线法就像把成本按年切成等份；余额递减法则像每年按固定比例给价值放气，越变越小。
7. Irrecoverable Debts and Allowances | 坏账与坏账准备
An irrecoverable debt (bad debt) is an amount owed by a trade receivable that the business judges will never be received. It is written off as an expense in the income statement and removed from trade receivables in the statement of financial position.
坏账（收不回的债款）是指企业断定永远无法从应收账款收到的款项。坏账在利润表中注销为费用，同时在财务状况表中从应收账款中剔除。
An allowance for doubtful debts (provision for doubtful debts) is an estimate of the amount of trade receivables that may not be collected. It is created by debiting an expense (bad debts expense) and crediting the allowance account, which reduces trade receivables’ net value.
坏账准备是对可能无法收回的应收账款金额的估计。通过借记坏账费用、贷记准备账户来建立，从而降低应收账款的净值。
A specific allowance targets identified individual receivables that are likely to default. A general allowance is a percentage applied to the remaining trade receivables based on past experience.
专项准备针对那些被认为可能违约的特定应收账款客户。一般准备则依据历史经验，按剩余应收款的某一百分比计提。
When an allowance is increased, the additional amount is charged as a bad debts expense. When it is decreased, the surplus is credited to the income statement as a reduction of expense.
当准备增加时，增额确认为坏账费用；当准备减少时，溢额贷记利润表，冲减费用。
- Think of a specific allowance as a targeted “cushion” for a risky customer, and a general allowance as a safety net based on past rain.
- 把专项准备看作针对风险客户的定点“缓冲垫”，一般准备则是基于历史降雨量铺设的安全网。
8. Accruals and Prepayments | 应计与预付
The accruals (matching) concept requires that expenses and income be recorded in the period to which they relate, not merely when cash is paid or received.
应计（配比）概念要求费用和收入应记录在它们所归属的期间，而不仅仅是现金支付或收取的时候。
An accrued expense (expense owing) is an expense that has been incurred for the current period but has not yet been paid by the year end. It is added to the expense in the income statement and shown as a current liability in the statement of financial position.
应计费用（应付未付费用）是本期已经发生但截至年末尚未支付的费用。它在利润表中加到费用里，并在财务状况表中列作流动负债。
A prepaid expense (expense prepaid) is a payment made for an expense in advance of the period to which it relates. At the year end, the portion not yet used is deducted from the expense in the income statement and shown as a current asset.
预付费用是提前支付了尚未归属到本期的费用。年末时，未消耗部分从利润表的费用中扣除，列为流动资产。
Accrued income (income receivable) arises when income has been earned during the period but not yet received in cash. It is added to income in the income statement and shown as a current asset.
应计收入（应收未收收入）是本期已经赚得但尚未收到现金的收入。它计入利润表的收入，并列为流动资产。
Prepaid income (income received in advance) is cash received from customers before the goods or services are delivered. At the year end, the unearned portion is deducted from income and shown as a current liability.
预收收入是在交付商品或服务之前从客户收到的现金。年末时，未实现部分从收入中扣除，列为流动负债。
- Draw a timeline: put the year end in the middle. What happened before but the cash is later? That is accrued. What cash happened before but the benefit is later? That is prepaid. It’s all about timing.
- 画一条时间轴，把年末放在中间。享受了利益但付钱在后面？那是应计。付了钱但享受利益在后面？那是预付。一切只关乎时间匹配。
9. Financial Statements Components | 财务报表构成
The income statement shows the financial performance of a business over an accounting period. Its structure: Revenue – Cost of Sales = Gross Profit; Gross Profit + Other Income – Expenses = Profit for the Year.
利润表反映企业某一会计期间的财务业绩。结构为：收入 – 销货成本 = 毛利；毛利 + 其他收入 – 费用 = 当年利润。
Revenue (sales) is the inflow of economic benefits arising from the ordinary operating activities of the business, such as the sale of goods. Cost of sales is the direct cost of the goods sold.
收入（销售额）是企业日常经营活动（如商品销售）带来的经济利益的流入。销货成本是已售商品的直接成本。
Gross profit measures the mark-up on goods before other expenses. Profit for the year is the net amount available after all operating expenses, interest and taxation.
毛利衡量扣除其他费用之前商品的加成利润。当年利润是扣除所有经营费用、利息和税费后的净额。
The statement of financial position (balance sheet) shows the financial position of a business at a point in time. It lists assets and liabilities, and balances with the accounting equation.
财务状况表（资产负债表）展示企业某一时点的财务状况。它列示资产和负债，并与会计等式对应平衡。
Non-current assets are assets held for long-term use in the business, such as property, plant and equipment. Current assets are short-term assets expected to be turned into cash or used up within 12 months, such as inventory, trade receivables and cash.
非流动资产是供企业长期使用的资产，如房产、厂房和设备。流动资产是预计在12个月内变为现金或耗用的短期资产，如存货、应收账款和现金。
Current liabilities are obligations due for settlement within 12 months, such as trade payables and bank overdrafts. Non-current liabilities are long-term debts like bank loans repayable after one year.
流动负债是12个月内需要清偿的债务，如应付账款和银行透支。非流动负债是偿还期超过一年的长期债务，如银行贷款。
Capital in the statement of financial position consists of opening capital plus capital introduced plus profit less drawings. This closing capital figure links directly back to the income statement and drawings.
财务状况表中的资本由期初资本加投入资本加利润减提款构成。这一期末资本数额直接与利润表和提款关联。
- Think of the income statement as a film showing the business story over a period, and the statement of financial position as a photograph at a single moment.
- 把利润表想象成展现一段时间内企业故事的影片，而财务状况表则是一个瞬间的快照。
10. Key Ratios and Analysis | 关键比率与分析
Gross profit margin = Gross Profit / Revenue × 100%. It shows the percentage of revenue retained as gross profit after paying for cost of sales.
毛利率 = 毛利 / 收入 × 100%。它显示支付销货成本后，收入中保留为毛利的百分比。
Profit margin = Profit for the Year / Revenue × 100%. It indicates how much of each dollar of revenue turns into net profit after all expenses.
净利率 = 当年利润 / 收入 × 100%。它表明在扣除所有费用后，每一元收入最终转化为多少净利润。
Return on capital employed (ROCE) = Profit for the Year / Capital Employed × 100%. Capital employed is usually total assets minus current liabilities, or equity plus non-current liabilities. It measures the return on the owner’s
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