📚 Year 12 CAIE Accounting: Key Terminology Memorisation Guide | CAIE 会计词汇术语速记指南
Mastering the language of accounting is the first and most important step for any Year 12 CAIE student. This guide breaks down essential accounting terms into logical groups, pairs English explanations with Chinese translations, and offers memory hooks to make revision faster and more effective. Use these concise definitions and bilingual breakdowns to build a rock‑solid foundation for your AS Level exams.
掌握会计的语言是每位 Year 12 CAIE 学生最重要的一步。本指南将核心会计术语按逻辑分组，英文解释与中文释义逐条对照，并附上记忆钩子，让复习变得更快、更高效。利用这些简洁的定义和双语拆解，为你的 AS Level 考试打下坚实基础。
1. Assets | 资产
Assets are resources controlled by a business as a result of past events, from which future economic benefits are expected to flow. They are classified into non‑current assets (held for more than one year) and current assets (expected to be turned into cash within one year).
资产是指企业因过去事项而控制的、预期会带来未来经济利益的资源。它们分为非流动资产（持有超过一年）和流动资产（预计在一年内变现）。
Memory tip: Think of assets as what the business OWNS or has a right to use. Non‑current assets like machinery generate long‑term value; current assets like inventory and trade receivables keep daily operations running.
记忆窍门： 资产就是企业“拥有”或有权使用的东西。非流动资产（如机器）创造长期价值；流动资产（如存货、应收账款）维持日常运转。
Key examples: Land and buildings, plant and equipment, inventory, trade receivables, cash at bank.
常见示例：土地与建筑物、厂房与设备、存货、应收账款、银行存款。
2. Liabilities | 负债
Liabilities are present obligations arising from past events, the settlement of which is expected to result in an outflow of resources. They are split into non‑current liabilities (due after more than one year) and current liabilities (due within one year).
负债是企业因过去事项而承担的现时义务，履行该义务预计会导致经济资源流出。负债分为非流动负债（偿还期超过一年）和流动负债（偿还期在一年以内）。
A simple way to remember: Liabilities are what the business OWES to others. Bank loans are often non‑current; trade payables and bank overdrafts are typical current liabilities.
简单记忆：负债是企业“欠”别人的。银行借款通常是非流动负债；应付账款和银行透支是典型的流动负债。
Understanding the split is crucial: current liabilities must be settled quickly, affecting liquidity. Non‑current liabilities shape long‑term financing structure.
理解这种划分很关键：流动负债需快速偿还，影响流动性；非流动负债则塑造长期融资结构。
3. Equity (Capital) | 所有者权益（资本）
Equity is the residual interest in the assets of the business after deducting all its liabilities. It represents the owner’s stake and is increased by capital introduced and profits, and decreased by drawings and losses.
所有者权益是企业的资产扣除全部负债后的剩余利益。它代表业主的份额，因资本投入和利润而增加，因提款和亏损而减少。
The accounting equation helps here: Assets = Liabilities + Equity. If you own a car worth £5000 with a loan of £2000, your equity is £3000.
会计等式可帮助记忆：资产 = 负债 + 所有者权益。如果你拥有一辆价值 5000 英镑的车，贷款 2000 英镑，你的权益就是 3000 英镑。
For sole traders, equity appears in the capital account and is adjusted by the net profit or loss for the period, plus any additional capital or drawings.
对于个体经营者，权益体现在资本账户中，并按当期净利润或亏损，外加额外投资或提款进行调整。
4. Income (Revenue) | 收入
Income encompasses both revenue (arising in the ordinary course of business, e.g. sales, fees) and gains (such as profit on disposal of a non‑current asset). Under accrual accounting, income is recognised when earned, not necessarily when cash is received.
收入包括日常经营活动产生的收益（如销售收入、服务费）以及利得（如处置非流动资产收益）。在权责发生制下，收入在赚取时确认，而非收到现金时。
Common exam confusion: Revenue is NOT the same as cash received. A sale made on credit in March is recorded as revenue in March, even if the customer pays in April.
常见考试误区：收入不等于收到的现金。3 月份的赊销在 3 月份就记为收入，即便客户在 4 月付款。
Distinguish carefully between revenue and other income like rent received or discounts received, which may appear separately in the income statement.
仔细区分销售收入与其他收入，如收到的租金、购货折扣，它们可能在利润表中单独列示。
5. Expenses | 费用
Expenses are decreases in economic benefits during an accounting period, in the form of outflows or depletions of assets, or incurrences of liabilities, that result in decreases in equity. Examples include cost of sales, wages, rent, and depreciation.
费用是会计期间内经济利益的减少，表现为资产流出或损耗，或负债发生，导致所有者权益减少。例如销货成本、工资、租金和折旧。
The matching principle requires expenses to be recognised in the same period as the related income. That’s why we adjust for accruals and prepayments.
配比原则要求费用与相关收入在同一期间确认。这就是为什么我们要调整应计费用和预付款项。
‘Cost of sales’ (or cost of goods sold) is a key expense term: Opening Inventory + Purchases – Closing Inventory. It is the direct cost of the goods sold during the period.
“销货成本”是一个关键费用术语：期初存货 + 购货 – 期末存货。它是当期已售商品的直接成本。
6. Financial Statements | 财务报表
The two primary statements for a sole trader are the Income Statement (Statement of Profit or Loss) and the Statement of Financial Position (Balance Sheet). Together they summarise financial performance and position.
个体经营者主要的两张报表是利润表（损益表）和财务状况表（资产负债表）。它们共同概括了财务业绩和财务状况。
The Income Statement shows income minus expenses to arrive at profit or loss for a period. The Statement of Financial Position lists assets, liabilities, and equity at a given date, balancing the accounting equation.
利润表展示收入减去费用，得出当期利润或亏损。财务状况表列示某一日期的资产、负债和所有者权益，并保持会计等式平衡。
Key relationships: Net profit from the Income Statement is added to equity in the Statement of Financial Position. Closing inventory appears in both statements – as a deduction in Cost of Sales and as a current asset.
关键勾稽关系：利润表中的净利润加到财务状况表的权益中。期末存货同时出现在两张报表中——作为销货成本的减项和流动资产。
7. Accounting Concepts and Conventions | 会计概念与惯例
Several fundamental ideas underpin all accounting records. Business entity means the business is treated as separate from its owner. Going concern assumes the business will continue to operate indefinitely. Accruals (matching) records income and expenses when earned or incurred, not when cash moves.
有几项基本概念支撑着所有会计记录。企业主体假设是指企业被视为独立于其所有者。持续经营假设假定企业将无限期继续运营。权责发生制（配比）在收入赚取和费用发生时记录，而非现金流动时。
Prudence (conservatism) requires caution so that assets and income are not overstated, and liabilities and expenses are not understated. Consistency demands using the same methods year after year to enable meaningful comparisons. Materiality states that significant items must be accounted for strictly, while trivial items can be handled practically.
谨慎性（稳健性）要求审慎处理，不得高估资产与收入，不得低估负债与费用。一致性要求年复一年采用相同方法，以保证可比性。重要性原则指出，对重大项目必须严格核算，而琐碎项目可灵活处理。
These concepts explain why we create a provision for doubtful debts (prudence), depreciate non‑current assets (accruals), and treat stationery purchases as an expense rather than an asset if the amount is immaterial.
这些概念解释了为何要计提坏账准备（谨慎性）、对非流动资产计提折旧（权责发生制），以及在金额不重大时将文具采购直接费用化而非列为资产。
8. Depreciation | 折旧
Depreciation is the systematic allocation of the cost of a non‑current asset over its useful life. It matches the cost against the revenues the asset helps to generate. Common methods are straight‑line (equal annual charge) and reducing balance (a constant percentage applied to the net book value).
折旧是将非流动资产的成本在其使用寿命内系统分配的过程。它将成本与资产帮助产生的收入相配比。常见方法有直线法（每年等额计提）和余额递减法（对账面净值用一个固定百分比）。
Straight‑line formula: (Cost – Residual Value) ÷ Useful Life. Reducing balance: Net Book Value × Percentage. Accumulated depreciation is deducted from the cost in the statement of financial position to show carrying amount.
直线法公式：（成本 – 残值）÷ 使用年限。余额递减法：账面净值 × 百分率。在财务状况表中，累计折旧从成本中扣除，得到账面金额。
Remember: Depreciation is a non‑cash expense. It reduces profit but does not involve a cash outflow. The cash was spent when the asset was purchased.
记住：折旧是非现金费用。它减少利润，但不涉及现金流出。现金在购买资产时已经支出。
9. Bad Debts and Provision for Doubtful Debts | 坏账与坏账准备
A bad debt arises when a trade receivable is deemed irrecoverable and is written off as an expense. The provision for doubtful debts estimates future uncollectible amounts based on past experience and prudence.
当应收账款被认定无法收回并作为费用冲销时，就产生了坏账。坏账准备是根据过往经验和谨慎性原则，对未来可能无法收回的金额进行的估计。
Writing off a bad debt: Debit Bad Debts Expense, Credit Trade Receivables. Creating or adjusting a provision: Debit Expense, Credit Provision for Doubtful Debts (a contra‑asset account, shown as a deduction from trade receivables).
冲销坏账：借记坏账费用，贷记应收账款。计提或调整准备：借记费用，贷记坏账准备（一个资产备抵账户，作为应收账款的减项列示）。
The increase or decrease in the provision each year is charged or credited to the income statement. This ensures that trade receivables are stated at their recoverable amount.
每年准备的增减额计入利润表。这样能确保应收账款以其可收回金额列示。
10. Control Accounts | 控制账户
Sales ledger control account (trade receivables control) and purchases ledger control account (trade payables control) summarise all transactions recorded in the individual personal accounts. They act as a check on accuracy and help locate errors.
销货分类账控制账户（应收账款控制账户）和购货分类账控制账户（应付账款控制账户）汇总了所有个人明细账中的交易。它们起到核对准确性、帮助定位错误的作用。
Typical entries in the sales ledger control account: Debit side – opening balance, credit sales, dishonoured cheques, interest charged; Credit side – receipts from trade receivables, discounts allowed, returns inwards, bad debts written off.
应收账款控制账户的典型分录：借方——期初余额、赊销、拒付支票、加收利息；贷方——来自应收账款的收款、销货折扣、退货、坏账冲销。
The closing balance on the control account should equal the sum of the individual balances in the sales ledger. If it does not, errors exist in the ledgers or control account reconciliation is needed.
控制账户的期末余额应与销货分类账各明细余额之和相等。如果不等，则说明分类账中存在错误，或需要进行控制账户调节。
11. Ratios and Analysis | 比率与分析
Ratios enable stakeholders to assess profitability, liquidity, efficiency, and capital structure. Key profitability ratios: Gross margin = (Gross profit / Revenue) × 100; Profit margin = (Net profit before interest and tax / Revenue) × 100; Return on capital employed (ROCE) = (Profit before interest and tax / Capital employed) × 100.
比率让利益相关者能够评估盈利能力、流动性、效率和资本结构。关键盈利比率：毛利率 =（毛利 / 收入）× 100；利润率 =（息税前净利润 / 收入）× 100；已用资本回报率 =（息税前利润 / 已用资本）× 100。
Liquidity ratios: Current ratio = Current assets / Current liabilities; Quick ratio (acid test) = (Current assets – Inventory) / Current liabilities. They measure the ability to pay short‑term debts.
流动性比率：流动比率 = 流动资产 / 流动负债；速动比率（酸性测试）=（流动资产 – 存货）/ 流动负债。它们衡量企业偿还短期债务的能力。
Trade payables turnover (in days) = (Trade payables / Credit purchases) × 365; Trade receivables turnover = (Trade receivables / Credit sales) × 365. These show how quickly suppliers are paid and customers pay up.
应付账款周转天数 =（应付账款 / 赊购额）× 365；应收账款周转天数 =（应收账款 / 赊销额）× 365。它们反映向供应商付款和向客户收款的速度。
Rate of inventory turnover (times) = Cost of sales / Average inventory. A high turnover suggests efficient inventory management, but too high may mean stockouts.
存货周转率（次数）= 销货成本 / 平均存货。周转率高说明存货管理效率高，但过高可能意味着缺货。
12. Other Essential Terms | 其他核心术语
Drawings: amounts taken out of the business by the owner for personal use, reducing equity. Trade discount: a reduction in list price, often given for bulk purchases, not recorded in the ledger. Cash discount (discount allowed / received): a reduction in the amount payable, recorded as an expense or income for prompt payment.
提款：业主从企业提取用于个人用途的金额，减少所有者权益。商业折扣：价目单价格的扣减，通常因批量采购而给予，不记入分类账。现金折扣（销货折扣/购货折扣）：应付金额的扣减，因及时付款而计入费用或收入。
Carriage inwards: transport cost of goods purchased, added to cost of sales. Carriage outwards: delivery cost to customers, treated as a selling expense. Accrual: an expense incurred but not yet paid; Prepayment: an expense paid in advance.
购货运费：购入商品的运输成本，计入销货成本。销货运费：向客户送货的成本，作为销售费用。应计费用：已发生但尚未支付的费用；预付款项：预先支付的费用。
Fixed costs and variable costs: Fixed costs remain the same at all levels of output (e.g. rent); variable costs change directly with output (e.g. raw materials). This distinction underpins break‑even analysis.
固定成本与变动成本：固定成本在所有产量水平下保持不变（如租金）；变动成本随产量直接变化（如原材料）。这种区分是盈亏平衡分析的基础。
Working capital = Current assets – Current liabilities. It represents the funds available for day‑to‑day operations. Negative working capital may signal liquidity problems.
营运资金 = 流动资产 – 流动负债。它代表用于日常运营的资金。负的营运资金可能预示流动性问题。
Capital expenditure vs revenue expenditure: Capital expenditure buys or improves non‑current assets; revenue expenditure relates to day‑to‑day running costs. Capital expenditure is capitalised (shown on the statement of financial position), while revenue expenditure is charged to the income statement.
资本性支出与收益性支出：资本性支出用于购买或改良非流动资产；收益性支出涉及日常运营成本。资本性支出予以资本化（列于财务状况表），收益性支出计入利润表。
Mastering these terms through regular bilingual review will significantly boost your confidence and accuracy in CAIE Accounting. Keep this guide handy and test yourself daily on definitions, double entries, and ratio formulas.
通过定期的双语复习掌握这些术语，将极大提升你在 CAIE 会计考试中的信心与准确性。将本指南放在手边，每天对定义、复式记账分录和比率公式进行自测。
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