Year 11 CCEA Accounting: Vocabulary & Terminology Memory Guide | CCEA 11 年级会计：词汇术语速记指南

📚 Year 11 CCEA Accounting: Vocabulary & Terminology Memory Guide | CCEA 11 年级会计：词汇术语速记指南

Mastering accounting terms is the first step to excelling in your CCEA Year 11 exams. This guide pairs every key term with its definition in plain English and Chinese, then gives you memorable hooks to lock them into your long-term memory.

掌握会计术语是在CCEA 11年级考试中脱颖而出的第一步。本指南将每个关键术语都用通俗易懂的英文和中文配对呈现，然后提供记忆钩子，帮助你把它们牢牢锁定在长期记忆中。

1. The Accounting Equation | 会计等式

The accounting equation is the backbone of double-entry bookkeeping: Assets = Liabilities + Owner’s Equity. Every transaction keeps this equation in balance.

会计等式是复式记账的骨架：资产 = 负债 + 所有者权益。每一笔交易都要保持这个等式的平衡。

Think of it as what the business owns (assets) must be funded by either what it owes (liabilities) or what the owner has put in (equity).

可以想象成：企业拥有的东西（资产）必须由它欠别人的（负债）或所有者投入的（权益）来提供资金。

Assets = Liabilities + Equity

• Asset — a resource controlled by the business from which future economic benefits are expected. | 资产 — 企业控制、预期能带来未来经济利益的资源。
• Liability — a present obligation arising from past events, the settlement of which is expected to result in an outflow of resources. | 负债 — 由过去事项产生的现时义务，清偿时预期会导致资源流出。
• Equity — the residual interest in the assets after deducting all liabilities. | 权益 — 资产扣除全部负债后的剩余利益。

Mnemonic: ALE — Assets are on the Left, Liabilities and Equity on the right. Say “ALE keeps me balanced.”

助记法：ALE——资产在左边，负债和权益在右边。心里默念“ALE让我平衡”。

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2. Debit and Credit – Know Your Left from Right | 借方与贷方——分清左右

In accounting, debit (Dr) simply means the left side of an account; credit (Cr) means the right side. They do not mean increase or decrease by themselves — the effect depends on the type of account.

在会计里，借方(Dr)就是指账户的左边，贷方(Cr)指右边。它们本身并不代表增加或减少——具体效果取决于账户的类型。

Remember DEAD CLIC: Debit increases Expenses, Assets, Drawings — Credit increases Liabilities, Income, Capital.

记住DEAD CLIC：借方增加费用(Expenses)、资产(Assets)、提用(Drawings)；贷方增加负债(Liabilities)、收入(Income)、资本(Capital)。

Account Type | 账户类型	To Increase | 增加时记	To Decrease | 减少时记
Asset | 资产	Debit | 借方	Credit | 贷方
Liability | 负债	Credit | 贷方	Debit | 借方
Capital/Equity | 资本/权益	Credit | 贷方	Debit | 借方
Income | 收入	Credit | 贷方	Debit | 借方
Expense | 费用	Debit | 借方	Credit | 贷方
Drawings | 提用	Debit | 借方	Credit | 贷方

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3. Double-Entry System | 复式记账系统

Every transaction is recorded twice — one debit entry and one credit entry of equal amount. This ensures the accounting equation always balances.

每一笔交易都记录两次——一笔借方和一笔记账金额相等的贷方。这保证了会计等式始终平衡。

If you buy machinery with cash, you debit Machinery (asset up) and credit Cash (asset down). Total debits = total credits.

如果用现金购买机器，就借记机器（资产增加），贷记现金（资产减少）。借方总额等于贷方总额。

Think of it as a seesaw: one side goes up, the other must go down by the same weight.

可以把它想象成跷跷板：一边升起，另一边必须下降同样的重量。

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4. Journals: The Day-to-Day Diaries | 日记账：日常交易日记

Before transactions enter the ledger, they are recorded chronologically in books of prime entry (journals). Each type of transaction has its own journal.

在交易进入分类账之前，它们按时间顺序记录在原始分录簿（日记账）中。每种交易类型都有自己的日记账。

Journal | 日记账	Used for | 用途
Sales Journal | 销售日记账	Credit sales of goods | 赊销商品
Purchases Journal | 采购日记账	Credit purchases of goods | 赊购商品
Returns Inwards Journal | 销货退回日记账	Goods returned by customers | 客户退货
Returns Outwards Journal | 购货退出日记账	Goods returned to suppliers | 退回给供应商的货物
Cash Book | 现金簿	All cash and bank transactions | 所有现金和银行交易
General Journal | 普通日记账	Non-regular transactions, corrections, year-end adjustments | 非经常性交易、更正、年末调整

Mnemonic: “Sally’s Purple Rabbits Run, Cats Go” — Sales, Purchases, Returns in, Returns out, Cash, General.

助记法：“Sally’s Purple Rabbits Run, Cats Go”——分别对应销售、采购、销货退回、购货退出、现金、普通。

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5. Ledgers: The Filing Cabinet | 分类账：文件柜系统

A ledger is a collection of T-accounts where all transactions are grouped by account. The three main ledgers are the sales ledger, purchases ledger, and nominal (general) ledger.

分类账是T型账户的集合，所有交易按账户归类。三种主要分类账是销售分类账、采购分类账和总分类账。

• Sales Ledger — contains accounts of individual credit customers (trade receivables). | 销售分类账——记录每一位赊销客户（应收账款）的账户。
• Purchases Ledger — contains accounts of individual credit suppliers (trade payables). | 采购分类账——记录每一位赊购供应商（应付账款）的账户。
• Nominal Ledger — all other accounts: assets, liabilities, income, expenses, capital. | 总分类账——所有其他账户：资产、负债、收入、费用、资本。

Think of ledgers as different drawers in a filing cabinet, each labelled for one person or category.

可以把分类账想象成文件柜里不同的抽屉，每个都贴着一个人或一个类别的标签。

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6. Trial Balance: The Friend with Evidence | 试算平衡表：带证据的朋友

The trial balance is a list of all ledger accounts and their balances at a specific date. Total debit balances must equal total credit balances. It checks the arithmetic accuracy of the double‑entry system.

试算平衡表是某一日期所有分类账账户及其余额的清单。借方余额总计必须等于贷方余额总计。它核查复式记账系统的算术准确性。

If the trial balance does not balance, there is an error. Common errors include transposition (writing £54 as £45) and omission of one side of an entry.

如果试算平衡表不平，那就存在错误。常见错误包括数字换位（把£54写成£45）和遗漏分录的某一方。

Mnemonic: “TRIal balance = TRIes to balance” — if it fails, go hunting.

助记法：“TRIal balance”中有“TRI”，就是“试着”(try)去平衡——如果失败，就去追查。

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7. Income, Expenses, Profit & Loss | 收入、费用、利润与亏损

Income is the inflow of economic benefits (e.g., sales revenue, commission received). Expenses are the cost of operating the business (e.g., wages, rent). Profit = Income – Expenses.

收入是经济利益的流入（例如销售收入、收到的佣金）。费用是经营业务的成本（例如工资、租金）。利润 = 收入 – 费用。

In the Income Statement (part of the financial statements), revenue is credited and expenses are debited. The balancing figure is net profit (or loss).

在损益表（财务报表的一部分）中，收入记贷方，费用记借方。差额就是净利润（或净亏损）。

Say “I before E” — Income entered before Expenses, and Income gives Credit, Expenses cause Debit.

记住“I在E前”——先录入收入再录费用；收入带来贷方(Credit)，费用导致借方(Debit)。

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8. Depreciation – Spreading the Cost | 折旧——分摊成本

Depreciation is the systematic allocation of the cost of a non-current asset over its useful life. It matches the expense to the revenue the asset generates.

折旧是将非流动资产的成本在其使用寿命内进行系统分摊。它使费用与资产带来的收入相配比。

Two common methods: straight-line (same amount each year) and reducing balance (a constant percentage on net book value).

两种常见方法：直线法（每年相同金额）和余额递减法（按账面净值的一个固定百分比计算）。

Straight-line: (Cost – Residual value) ÷ Useful life

Mnemonic: “A car loses value slowly — Depreciation is that slow loss.”

助记法：“汽车慢慢贬值——折旧就是那种缓慢的价值损失。”记住“de‑pre‑ci‑ate”就是“降低价格”。

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9. Accruals and Prepayments – Timing is Everything | 应计与预付款——时间决定一切

The accruals (matching) concept says that income and expenses should be recorded in the period they relate to, not when cash is received or paid.

应计（配比）概念指出，收入和费用应当记录在其归属的期间，而不是收付现金的期间。

• Accrual (income/expense) — an amount owing but not yet recorded. Example: wages owed at year-end. | 应计（收入/费用）——已发生但尚未记录的金额。例如：年末应付未付的工资。
• Prepayment — an amount paid in advance for a future period. Example: insurance paid for the next year. | 预付款——为未来期间提前支付的金额。例如：预付下年度的保险费。

Think of accrual as “I’ve earned/spent it but cash hasn’t moved yet.” Prepayment is “cash moved but I haven’t used the benefit yet.”

把应计算成“我已赚到/花掉了，但现金还没动”。预付款则是“现金动了但好处还没用”。

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10. Bad Debts and Provision for Doubtful Debts | 坏账与可疑债务准备

A bad debt is a trade receivable that is confirmed uncollectable and is written off as an expense. A provision for doubtful debts is an estimate of future bad debts, created under the prudence concept.

坏账是指确认为无法收回的应收账款，作为费用冲销。可疑债务准备是根据谨慎性概念，对未来坏账的估计。

Term | 术语	Accounting Treatment | 会计处理
Bad debt written off | 坏账冲销	Debit Bad Debts Expense, Credit Trade Receivables | 借记坏账费用，贷记应收账款
Increase in provision | 增加准备	Debit Profit or Loss Expense, Credit Provision for Doubtful Debts | 借记损益类费用，贷记可疑债务准备
Decrease in provision | 减少准备	Debit Provision for Doubtful Debts, Credit Profit or Loss Income | 借记可疑债务准备，贷记损益类收入

Mnemonic: “Bad debts are the dead wood you chop off; provision is the warning sign you put up.”

助记法：“坏账是你砍掉的枯木；准备是你竖起的警示牌。”

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11. Key Financial Statements: Statement of Profit or Loss and Statement of Financial Position | 主要财务报表：损益表与财务状况表

CCEA expects you to know the structure of the two key statements. The Statement of Profit or Loss shows income minus expenses to arrive at profit for the period. The Statement of Financial Position (balance sheet) shows assets, liabilities, and equity at a point in time.

CCEA 要求你掌握两大报表的结构。损益表列示收入减去费用，得出当期利润。财务状况表（资产负债表）列示某一时点的资产、负债和权益。

Use the acronym SOFP to remember the Statement of Financial Position. And “Profit or Loss” tells you: “Did we win or lose?”

用缩写 SOFP 记住财务状况表。而“损益表”告诉你：“我们赢了还是输了？”

Profit = Total Income – Total Expenses

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12. Quick Mnemonic Cheat Sheet | 速记小抄

Here is a final memory map to print and stick on your wall:

以下是可打印并贴在墙上的最终记忆图：

• ALE – Accounting equation (Assets = Liabilities + Equity)
• DEAD CLIC – Debit Expenses, Assets, Drawings; Credit Liabilities, Income, Capital
• SPRRGC – Sally’s Purple Rabbits Run, Cats Go (journals)
• T-account – Debits left, Credits right
• Accruals – Earned/spent but no cash yet; Prepayment – Cash paid but not yet used
• Depreciation – Slow loss, straight-line or reducing balance
• Bad debt – Gone; Provision – Expected to go
• SOFP – Statement Of Financial Position (the balance sheet)

Repeat these out loud every day for a week, and they’ll stick for the exam.

每天大声重复这些内容，坚持一周，考试时就能牢牢记住。

Published by TutorHao | Accounting Revision Series | aleveler.com

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