📚 Year 12 OCR Accounting: Key Terms Quick Reference Guide | Year 12 OCR 会计：词汇术语速记指南
Welcome to your essential revision tool for Year 12 OCR Accounting. Mastering the language of accounting is the first and most crucial step towards building accurate financial statements and understanding business performance. This guide breaks down core terms into bite-sized, bilingual explanations, helping you move from memorisation to genuine comprehension and exam confidence.
欢迎使用这份 Year 12 OCR 会计核心词汇速记指南。掌握会计语言是构建准确财务报表、理解企业业绩的第一步，也是最关键的一步。本指南将核心术语拆解为精炼的中英双语解释，帮助你从死记硬背走向真正理解，并在考试中充满信心。
1. The Basic Accounting Equation | 基本会计等式
The fundamental rule that governs all accounting systems: Assets = Liabilities + Equity. This equation must always balance because every resource a business owns (assets) is financed either by borrowing (liabilities) or by the owner’s investment and retained profits (equity). It underpins the Statement of Financial Position and is the litmus test for double-entry accuracy.
支配所有会计系统的基本规则：资产 = 负债 + 所有者权益。该等式必须始终保持平衡，因为企业拥有的每一项资源（资产）要么通过借款（负债）融资，要么通过所有者投入与留存利润（权益）融资。它是财务状况表的基础，也是检验复式记账准确性的试金石。
2. Assets, Liabilities & Equity | 资产、负债与权益
Assets are resources controlled by an entity as a result of past events from which future economic benefits are expected to flow. They split into non-current (e.g., buildings, machinery, held for more than one year) and current (e.g., inventory, trade receivables, cash, expected to be converted into cash within a year). Liabilities are present obligations arising from past events, the settlement of which is expected to result in an outflow of resources. Equity is the residual interest in the assets after deducting all liabilities, representing the owner’s stake.
资产是由过去的交易或事项形成的、由企业拥有或控制的、预期会带来未来经济利益的资源。资产分为非流动资产（如房产、机器，持有期超过一年）和流动资产（如存货、应收账款、现金，预计在一年内变现）。负债是由过去的交易或事项形成的现时义务，预期会导致经济利益流出企业。所有者权益是资产扣除所有负债后的剩余权益，代表所有者的投入和留存收益。
3. Double-Entry Bookkeeping | 复式记账法
Every financial transaction has a dual effect, recorded using debits and credits. The rule: for every Debit entry, there must be a corresponding Credit entry of equal value. Debits increase assets and expenses, while credits increase liabilities, equity, and income. The mnemonic ‘DEAD CLIC’ helps: Debit Expenses, Assets, Drawings; Credit Liabilities, Income, Capital.
每一笔经济业务都具有双重影响，需用借方和贷方加以记录。规则是：对于每一笔借方分录，必须有等值的贷方分录相对应。借方增加资产和费用，贷方增加负债、所有者权益和收入。助记口诀 ‘DEAD CLIC’ 可帮助记忆：借费用、资产、提款；贷负债、收入、资本。
4. Ledger Accounts & T-Accounts | 分类账户与T型账户
Transactions are posted to individual ledger accounts, often sketched as T-accounts for learning. The left side is the debit (Dr) side; the right side is the credit (Cr) side. For example, when a business buys inventory with cash, the Inventory account is debited (increase in asset) and the Cash account is credited (decrease in asset). Balancing off an account involves finding the difference between the two sides and carrying down the balance to the next period.
交易被过账到各个分类账户中，学习时通常画作T型账户。左侧是借方 (Dr)，右侧是贷方 (Cr)。例如，当企业用现金购买存货时，借记存货账户（资产增加），贷记现金账户（资产减少）。结账关闭账户需要计算两侧之间的差额，并将余额结转至下一期间。
5. Trial Balance & Errors | 试算平衡表与错误
A Trial Balance is a list of all general ledger account balances at a specific date, split into debit and credit columns. If the total debits equal total credits, the trial balance balances, indicating arithmetical accuracy. However, a balanced trial balance does not guarantee the absence of errors such as omission, commission, principle, original entry, compensating, and complete reversal errors. A Suspense Account is opened temporarily to force a trial balance to balance while errors are investigated.
试算平衡表是一张列示特定日期所有总分类账户余额的表格，分为借方和贷方两栏。若所有借方合计等于所有贷方合计，则试算表 ‘平衡’，表明算术上准确。然而，试算表平衡并不能保证不存在差错，例如遗漏、记账错误、原则性错误、原始分录错误、抵销错误和完全颠倒错误。暂记账户用于临时强行扎平试算表，以便在此期间查出错账。
6. Accruals & Prepayments | 应计与预付项目
The accruals concept requires income and expenses to be matched to the period in which they are earned or incurred, not when cash is received or paid. An Accrued Expense is an expense incurred but not yet paid (added to the expense and recorded as a current liability). A Prepaid Expense is an expense paid in advance but not yet incurred (deducted from the expense and shown as a current asset). Accrued Income and Deferred Income follow the same logic.
应计概念要求收入与费用必须在其赚取或发生的期间确认，而非在收付现金时确认。应计费用是已发生但尚未支付的费用（需加在费用中，并确认为一项流动负债）。预付费用是已提前支付但尚未发生的费用（需从费用中扣除，并确认为一项流动资产）。应计收入和递延收入遵循相同逻辑。
7. Depreciation Methods | 折旧方法
Depreciation allocates the cost of a non-current asset over its useful economic life. For OCR Year 12, two main methods are examined: Straight-Line and Reducing Balance. The straight-line method charges an equal amount each year: (Cost – Residual Value) ÷ Useful Life. The reducing balance method applies a constant percentage to the asset’s net book value (cost minus accumulated depreciation) each year, resulting in higher charges in early years.
折旧是将非流动资产成本在其经济使用寿命内进行分配。OCR Year 12 主要考查两种方法：直线法和余额递减法。直线法每年计提等额折旧：（成本 – 残值）÷ 使用年限。余额递减法每年将固定的百分比应用于资产的账面净值（成本减累计折旧），导致前期折旧费用较高。
| Method 方法 | Formula 公式 |
|---|---|
| Straight-Line 直线法 | Depreciation per annum = (Cost – Residual Value) ÷ Useful Life |
| Reducing Balance 余额递减法 | Depreciation per annum = Net Book Value × Depreciation Rate |
8. Bad Debts & Provision for Doubtful Debts | 坏账与坏账准备
A bad debt arises when a credit customer is confirmed to be unable to pay, and the trade receivable must be written off as an expense in the income statement. The provision for doubtful debts is an estimate of receivables that may not be collectable, created in line with the prudence concept. It reduces the trade receivables figure in the Statement of Financial Position. An increase or decrease in the provision adjusts the income statement expense accordingly.
坏账发生于当确认某赊销客户无法付款时，须将该笔应收账款在利润表中注销为费用。坏账准备是对可能无法收回的应收账款的估计，基于谨慎性概念而提取。它会减少财务状况表中应收账款的列示金额。坏账准备的增减会相应调整利润表中的费用。
- Bad Debt Write-off (Journal): Debit Bad Debts Expense, Credit Trade Receivables.
- 坏账注销（日记账）： 借记坏账费用，贷记应收账款。
- Creating/Increasing Provision: Debit Income Statement, Credit Provision for Doubtful Debts (liability/contra asset).
- 计提/增加坏账准备： 借记利润表，贷记坏账准备（负债/资产备抵）。
9. Inventory Valuation (FIFO / AVCO) | 存货计价（先进先出 / 加权平均）
Closing inventory must be valued at the lower of cost and net realisable value (NRV). To determine cost, OCR candidates use First-In, First-Out (FIFO) or Average Cost (AVCO) methods with the continuous weighted average calculation. FIFO assumes the earliest units purchased are sold first, so closing inventory consists of the most recent purchases. AVCO recalculates a new weighted average cost after each purchase, smoothing out price fluctuations.
期末存货必须按成本与可变现净值 (NRV) 孰低法计价。为了确定成本，OCR 考生需使用先进先出法 (FIFO) 或采用连续加权平均计算的加权平均法 (AVCO)。FIFO 假设最早购入的货品最先出售，因此期末存货由最近购入的货品组成。AVCO 则在每次采购后重新计算新的加权平均成本，从而平滑价格波动。
AVCO per unit = Total Cost of Units in Stock ÷ Total Number of Units in Stock
10. Income Statement & Statement of Financial Position | 利润表与财务状况表
The Income Statement (trading and profit and loss account) measures financial performance over a period. It starts with Revenue, subtracts Cost of Sales to give Gross Profit, then subtracts operating expenses to reach Profit for the Year. The Statement of Financial Position (balance sheet) is a snapshot of the accounting equation at a single date. It lists assets (non-current, then current), then equity and liabilities (capital, non-current liabilities, current liabilities). The two statements are linked via the profit figure, which is added to the opening equity.
利润表（含购销损益）衡量某一时期的企业财务业绩。它以销售收入为起点，减去销售成本得到毛利润，再减去营业费用得到年度利润。财务状况表（资产负债表）是在某一特定日期对会计等式的快照。它列示资产（先非流动、后流动），然后是权益与负债（资本、非流动负债、流动负债）。两张报表通过利润数字相联系，利润会加到期初所有者权益中。
11. Capital vs Revenue Expenditure | 资本性支出与收益性支出
Distinguishing between these two ensures the correct calculation of profit and asset values. Capital expenditure is spending to acquire, upgrade, or extend non-current assets; it is recorded on the Statement of Financial Position and depreciated over time. Revenue expenditure is spending on day-to-day running costs, repairs, and maintenance; it is treated as an expense in the Income Statement in the period incurred. Incorrect classification distorts profit and asset reports.
区分这两种支出能确保利润与资产价值的正确计算。资本性支出是为获取、升级或扩建非流动资产而发生的支出；它在财务状况表中确认为资产，并随时间计提折旧。收益性支出是日常运营成本、维修与保养支出；它在发生当期作为利润表中的费用处理。分类错误会扭曲利润和资产报告。
- Capital Expenditure Example: Buying a new delivery van; adding a new roof to a warehouse. 资本性支出示例：购买新送货车；给仓库加盖新屋顶。
- Revenue Expenditure Example: Annual van servicing; repainting a warehouse wall. 收益性支出示例：货车年度保养；重新粉刷仓库墙面。
12. Key Ratios & Interpretation | 关键比率与解读
Ratio analysis allows stakeholders to interpret financial statements and assess performance, liquidity, and efficiency. For Year 12, focus on profitability ratios: Gross Profit Margin = (Gross Profit ÷ Revenue) × 100 and Profit for the Year Margin = (Profit for the Year ÷ Revenue) × 100. Liquidity ratios: Current Ratio = Current Assets ÷ Current Liabilities and Quick Ratio = (Current Assets – Inventory) ÷ Current Liabilities. Trend analysis and industrial averages add context to these figures.
比率分析帮助利益相关者解读财务报表，评估企业业绩、流动性与效率。Year 12 需重点掌握盈利能力比率：毛利率 = （毛利润 ÷ 销售收入）× 100 以及 净利润率 = （年度利润 ÷ 销售收入）× 100。流动性比率：流动比率 = 流动资产 ÷ 流动负债 以及 速动比率 = （流动资产 – 存货）÷ 流动负债。趋势分析和行业平均值为这些数据提供了比较背景。
| Ratio 比率 | Interpretation 解读 |
|---|---|
| Gross Profit Margin 毛利率 | Measures profitability before overheads; high margin reflects effective pricing or cost control. 衡量扣除间接费用前的盈利能力；高毛利率反映有效的定价或成本控制。 |
| Current Ratio 流动比率 | Assesses short-term financial health; a ratio around 1.5:1 to 2:1 is often considered comfortable. 评估短期财务健康状况；通常认为 1.5:1 到 2:1 较为稳妥。 |
| Quick Ratio (Acid Test) 速动比率 | Stricter liquidity test excluding inventory, which may not be quickly convertible to cash. 更严格的流动性检测，排除可能无法快速变现的存货。 |
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