Year 12 Edexcel Accounting: Quick Guide to Key Terms | Year 12 Edexcel 会计：词汇术语速记指南

📚 Year 12 Edexcel Accounting: Quick Guide to Key Terms | Year 12 Edexcel 会计：词汇术语速记指南

Mastering the language of accounting is your first step towards top marks. This guide presents the essential vocabulary you will encounter in Year 12 Edexcel Accounting, with clear definitions in both English and Chinese to help bilingual learners memorise terms faster.

掌握会计语言是你迈向高分的首要一步。本指南列出了Year 12 Edexcel会计中会遇到的核心词汇，提供清晰的中英双语定义，帮助双语学习者更快记忆术语。

1. The Accounting Equation | 会计等式

The accounting equation is the foundation of double-entry bookkeeping. It states that the total assets of a business always equal the sum of its liabilities and capital.

会计等式是复式记账的基础。它表明企业的总资产始终等于其负债与资本之和。

Assets = Liabilities + Capital

记住：资产 = 负债 + 资本。任何交易都会影响此等式的两边，但等式始终保持平衡。

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2. Assets, Liabilities and Capital | 资产、负债与资本

Asset: A resource controlled by the entity as a result of past events and from which future economic benefits are expected to flow to the entity.

资产：由实体因过去事项而控制的资源，预期将带来未来经济利益的流入。

Liability: A present obligation of the entity arising from past events, the settlement of which is expected to result in an outflow of resources embodying economic benefits.

负债：实体因过去事项而产生的现时义务，其清偿预计会导致含有经济利益的资源流出。

Capital (Equity): The residual interest in the assets of the entity after deducting all its liabilities.

资本（权益）：实体资产扣除全部负债后的剩余权益。

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3. Double-Entry Bookkeeping | 复式记账法

Every transaction has a dual effect — for every debit there must be an equal and opposite credit. This ensures the accounting equation remains balanced.

每笔交易都有双重影响——每一笔借方必有一笔相等且相反的贷方。这确保了会计等式的平衡。

Debit (Dr): An entry on the left side of a T-account. Assets and expenses increase with a debit; liabilities, capital and income decrease with a debit.

借方 (Dr)：T型账户左边的分录。资产和费用在借方增加；负债、资本和收入在借方减少。

Credit (Cr): An entry on the right side of a T-account. Liabilities, capital and income increase with a credit; assets and expenses decrease with a credit.

贷方 (Cr)：T型账户右边的分录。负债、资本和收入在贷方增加；资产和费用在贷方减少。

T-account: A simplified representation of a ledger account, shaped like the letter T, with a left (debit) side and a right (credit) side.

T型账户：分类账账户的简化表示，形状像字母T，分左边（借方）和右边（贷方）。

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4. Ledger Accounts and Balances | 分类账与余额

Ledger: The main book of accounts where all transactions are recorded through debits and credits in individual accounts.

分类账：主要的账簿，所有交易通过借贷分录记入各账户。

Balance carried down (c/d): The difference between the totals of the debit and credit sides of an account, brought down as the opening balance for the next period.

结转余额 (c/d)：账户借方总额与贷方总额之间的差额，结转至下一期作为期初余额。

Balance brought down (b/d): The opening balance of an account at the start of a new accounting period, equal to the previous period’s c/d.

承前余额 (b/d)：新会计期间开始时账户的期初余额，等于上一期的结转余额。

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5. Trial Balance | 试算平衡表

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 the double-entry system.

试算平衡表是在某一特定日期所有分类账账户余额的列表，分为借方和贷方两栏。其目的是检查复式记账系统的算术准确性。

If total debits equal total credits, the trial balance ‘balances’. However, it does not guarantee there are no errors — compensating errors, errors of omission or commission may still exist.

如果借方总额等于贷方总额，试算表即“平衡”。但这并不保证没有错误——抵销性错误、遗漏错误或记账错误仍可能存在。

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6. Income Statement Terms | 利润表术语

Revenue (Sales): Income earned from the ordinary activities of the business, usually from the sale of goods or services.

收入（销售收入）：企业日常经营活动赚取的收益，通常来自商品销售或服务

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