SQA Accounting Year 12: Vocabulary & Terminology Quick-Reference Guide | SQA 会计 Year 12：词汇术语速记指南

📚 SQA Accounting Year 12: Vocabulary & Terminology Quick-Reference Guide | SQA 会计 Year 12：词汇术语速记指南

Mastering the precise vocabulary of accounting is the single most effective way to boost your confidence in SQA Year 12 (Higher) Accounting. This guide breaks down the must-know terms, memory shortcuts, and contextual examples into paired English and Chinese explanations, so you can learn actively while reinforcing both language and subject knowledge.

掌握精确的会计词汇是提升 SQA Year 12（Higher）会计学科信心的最有效方法。本指南将必知术语、记忆捷径和情境示例拆分为中英对照解释，让你能够主动学习，同时加深语言和学科知识。

1. The Accounting Equation and Key Elements | 会计等式与关键要素

The entire double-entry system rests on one simple formula. Whenever a transaction occurs, it keeps the equation in balance by affecting at least two accounts.

整个复式记账系统建立在一个简单公式之上。每当发生交易时，该等式至少影响两个账户并始终保持平衡。

Assets = Liabilities + Equity

资产 = 负债 + 所有者权益

Assets are resources controlled by a business from past events, from which future economic benefits are expected to flow to the entity.

资产是企业因过去事项而控制的资源，预期将为企业带来未来经济利益。

Liabilities represent present obligations arising from past events, the settlement of which is expected to result in an outflow of resources.

负债代表因过去事项而产生的现时义务，履行该义务预期会导致资源流出。

Equity (Capital) is the residual interest in the assets after deducting all liabilities. It includes capital introduced and retained earnings.

所有者权益（资本）是扣除所有负债后对资产的剩余权益，包括投入资本和留存收益。

Revenue is the gross inflow of economic benefits arising from the ordinary operating activities of a business.

收入是企业正常经营活动产生的经济利益的流入总额。

Expenses are decreases in economic benefits during the accounting period in the form of outflows or depletions of assets or incurrences of liabilities.

费用是会计期间内经济利益的减少，形式为资产的流出或消耗，或负债的发生。

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2. Accounts Classification: Real, Nominal, and Personal | 账户分类：真实账户、名义账户和个人账户

In manual ledgers, accounts are traditionally grouped into three types. Understanding these helps you post transactions to the correct ledger accounts and prepares you for control accounts and reconciliations.

在手工分类账中，账户传统上分为三类。理解这些分类有助于你将交易过入正确的分类账户，并为控制账户及调节表做好准备。

Real accounts relate to assets of the business. They have a debit balance and appear on the statement of financial position. Examples include premises, machinery, inventory, and cash.

真实账户与企业的资产相关。它们有借方余额，出现在财务状况表中。示例包括房产、机器、存货和现金。

Nominal accounts relate to expenses, losses, incomes, and gains. These are temporary accounts closed off to the income statement at the period end. Examples are rent, wages, sales, and discount received.

名义账户涉及费用、损失、收入和利得。这些是临时性账户，期末结转到损益表。示例包括租金、工资、销售和购货折扣。

Personal accounts relate to individuals, firms, or other entities with whom the business deals. They include both trade receivables (debtors) and trade payables (creditors), as well as capital accounts of the owner.

个人账户与企业打交道的个人、商行或其他实体相关。它们包括应收账款（债务人）、应付账款（债权人）以及所有者资本账户。

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3. Debits and Credits: The DEAD CLIC Memory Trick | 借方与贷方：DEAD CLIC 记忆法

Many learners struggle with debit and credit rules. The mnemonic DEAD CLIC gives you an instant reference for which side increases the balance.

许多学生学习借方与贷方规则时感到困难。记忆口诀 DEAD CLIC 可让你即时判断哪一边增加余额。

DEAD: Debit increases Expenses, Assets, and Drawings.

DEAD：借方增加费用（Expenses）、资产（Assets）和提款（Drawings）。

CLIC: Credit increases Liabilities, Income (Revenue), and Capital.

CLIC：贷方增加负债（Liabilities）、收入（Income）和资本（Capital）。

For every transaction, the total debits must equal the total credits. If you buy a machine for cash, you debit the machinery account (asset increasing) and credit the cash account (asset decreasing).

对于每笔交易，借方总额必须等于贷方总额。如果以现金购买机器，则借记机器账户（资产增加），贷记现金账户（资产减少）。

A debit balance in an asset account or expense account is normal, while a credit balance in a liability, capital, or revenue account is normal.

资产账户或费用账户的借方余额是正常余额，而负债、资本或收入账户的贷方余额是正常余额。

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4. The Trial Balance and Types of Errors | 试算平衡表与差错类型

A trial balance lists all ledger account balances in debit and credit columns to check the arithmetic accuracy of the double-entry records. If totals disagree, a suspense account is opened temporarily.

试算平衡表列出所有分类账户的余额于借方和贷方栏，以检查复式记录的算术准确性。如果总和不相符，会暂时开设一个暂记账户。

However, equal totals do not guarantee there are no errors. Several types of error can be hidden, and SQA expects you to identify and correct them.

然而，借方贷方合计相等并不保证没有错误。若干差错类型可能被隐藏，SQA 要求你识别并纠正它们。

• Error of omission: a transaction is completely missed from the books.
• 漏记差错：一笔交易完全未记账。
• Error of commission: a transaction is recorded in the wrong account of the same class, e.g., debiting one customer instead of another.
• 入账差错：交易记入了同类别中的错误账户，例如借记了另一客户。
• Error of principle: a transaction is recorded in the wrong type of account, e.g., treating a capital expenditure as revenue expenditure.
• 原则性差错：交易记入错误类型的账户，例如将资本支出作为收益支出处理。
• Error of original entry: an incorrect figure is used in both the debit and credit entries.
• 原始入账差错：借贷双方均使用了错误的金额。
• Error of reversal: the debit and credit entries are swapped.
• 借贷方向颠倒差错：借与贷记反。
• Compensating error: two separate errors cancel each other out, masking the problem.
• 抵消差错：两个独立的差错相互抵消，掩盖了问题。

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5. Income Statement Terminology | 损益表术语

The income statement measures the financial performance of a business over a period. Every line carries a specific label that you must use correctly in SQA examination tasks.

损益表衡量企业在一定期间内的财务业绩。每一行都有特定标签，你必须在 SQA 考试中正确使用。

Sales (Revenue, Turnover) – income from selling goods or providing services. Sales returns are deducted to arrive at net sales.

销售收入（营业收入，营业额）——销售商品或提供劳务产生的所得。减去销售退回得出净销售额。

Cost of Goods Sold (COGS) – the direct cost of the goods sold during the period. The formula is: Opening Inventory + Purchases – Closing Inventory.

销售成本（COGS）——期间内已售商品的直接成本。计算公式：期初存货 + 购货 – 期末存货。

Cost of Goods Sold = Opening Inventory + Net Purchases – Closing Inventory

销售成本 = 期初存货 + 购货净额 – 期末存货

Gross Profit – the difference between net sales and cost of goods sold. It shows the mark-up earned before deducting operating expenses.

毛利——净销售额与销售成本的差额。它显示在扣除营业费用前赚取的加价。

Expenses (Overheads) – items such as rent, wages, insurance, depreciation, and advertising. These are deducted to arrive at profit for the year.

费用（间接费用）——如租金、工资、保险费、折旧和广告费等。这些项目扣除后得出年度利润。

Profit for the Year (Net Profit) – the final result after all expenses are subtracted from gross profit and other income is added.

年度利润（净利润）——毛利扣除所有费用并加其他收入后的最终结果。

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6. Statement of Financial Position Elements | 财务状况表要素

This statement presents the financial position at a single point in time. It is structured into non-current assets, current assets, equity, non-current liabilities, and current liabilities.

该报表呈现在某一时点的财务状况，其结构分为非流动资产、流动资产、所有者权益、非流动负债和流动负债。

Non-current assets are long-term resources used over several accounting periods, such as land, buildings, machinery, and vehicles. They are shown at net book value (cost less accumulated depreciation).

非流动资产为多个会计期间使用的长期资源，如土地、建筑物、机器和车辆。它们以账面净值（成本减累计折旧）列示。

Current assets are short-term assets expected to be converted into cash or used within one year. Examples: inventory, trade receivables, prepayments, cash at bank.

流动资产是预期在一年内变现或消耗的短期资产。例如：存货、应收账款、预付款项、银行存款。

Current liabilities are obligations due within one year, including trade payables, bank overdraft, and accruals.

流动负债为一年内到期的债务，包括应付账款、银行透支和应计费用。

Non-current liabilities are obligations payable after more than one year, such as long-term loans and mortgages.

非流动负债为一年以后偿还的债务，如长期贷款和抵押借款。

Equity consists of opening capital, plus capital introduced, plus profit, less drawings.

所有者权益包括期初资本，加投入资本，加利润，减提款。

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7. Adjustments: Accruals, Prepayments, and Depreciation | 期末调整：应计、预付款项与折旧

At the end of an accounting period, adjusting entries ensure that expenses and revenues are recorded in the correct period, following the accruals concept.

会计期末，调整分录确保费用和收入按权责发生制概念记录在正确的期间。

Accrued expense (accrual) is an expense incurred but not yet paid or recorded. A typical adjustment debits the expense account and credits the accruals liability account.

应计费用是已发生但尚未支付或记录的费用。典型的调整分录为借记费用账户，贷记应计负债账户。

Prepayment is an expense paid in advance, relating to a future period. The adjustment debits a current asset (prepayment) and credits the expense account.

预付款项是预先支付的、与未来期间相关的费用。调整分录为借记流动资产（预付款项），贷记费用账户。

Accrued income is revenue earned but not yet received. Prepaid income (deferred income) is revenue received before it is earned.

应计收入是已赚得但尚未收到的收入。预收收入（递延收入）是在赚得之前已收到的收入。

Depreciation allocates the cost of a non-current asset over its useful life. The two common methods are straight-line and reducing balance.

折旧将非流动资产成本在其使用寿命内进行分摊。两种常用方法是直线法和余额递减法。

Straight-line: (Cost – Residual Value) ÷ Useful Life

直线法：（成本 – 残值）÷ 使用年限

Reducing balance: Net Book Value × Depreciation Rate (%)

余额递减法：账面净值 × 折旧率（%）

The business must also account for bad debts (irrecoverable customer amounts) and an allowance for doubtful debts (provision for potential losses).

企业还必须处理坏账（无法收回的客户款项）和坏账准备（潜在损失的备抵）。

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8. Inventory and Cost of Goods Sold | 存货与销售成本

Inventory valuation affects both gross profit and the statement of financial position. Closing inventory is verified by physical count and must be valued at the lower of cost and net realisable value.

存货估值影响毛利和财务状况表。期末存货通过实物盘点确认，并按成本与可变现净值孰低

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