Year 12 Cambridge Accounting: Vocabulary and Terminology Quick Guide | 剑桥Year 12会计：词汇术语速记指南

📚 Year 12 Cambridge Accounting: Vocabulary and Terminology Quick Guide | 剑桥Year 12会计：词汇术语速记指南

Mastering Cambridge International AS Level Accounting requires a solid grasp of key terminology. This quick guide presents essential vocabulary in a clear English-Chinese format, each accompanied by a memory cue. The structured sections help you retain the concepts and apply them confidently in exams. From basic building blocks to financial statement analysis, every term is broken down into simple explanations and paired with its Chinese translation.

掌握剑桥国际AS Level会计需要扎实的核心术语功底。本速记指南以清晰的英中对照形式呈现必备词汇，每个术语都配有记忆线索。各章节条理分明，帮助你牢固掌握概念并在考试中自如运用。从基本构件到财务报表分析，每个术语均配有简明释义和中文翻译。

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1. Foundational Accounting Concepts | 基础会计概念

Asset: A present economic resource controlled by the entity as a result of past events, from which future economic benefits are expected to flow. Memory: ‘A’ for ‘Advantage’ – an asset gives your business an advantage in generating cash.

资产： 实体因过去事项而控制的现时经济资源，预期未来经济利益将流入。记忆：’资’ 代表资源，能为你带来好处。

Liability: A present obligation of the entity to transfer an economic resource as a result of past events. It represents what the business owes. Memory: ‘L’ for ‘Loan’ – a liability is like a loan you must repay.

负债： 实体因过去事项而承担的现时义务，需要转移经济资源。它代表企业所欠的债务。记忆：’负’ 字像一个人背着债。

Equity: The residual interest in the assets after deducting all liabilities. It is the owner’s claim on the business. Memory: Equity = ‘Owner’s stake’.

权益： 扣除所有负债后剩余的对资产的利益。代表所有者对企业资产的权利。记忆：权益即所有者的’股份’。

Income: Increases in assets or decreases in liabilities (other than contributions from owners) that result in increases in equity during the period. Memory: Income makes your ‘wallet’ thicker.

收益： 会计期间内导致权益增加的资产增加或负债减少（不包括所有者投入）。记忆：收益让你的”钱包”变鼓。

Expense: Decreases in assets or increases in liabilities that result in decreases in equity, excluding distributions to owners. Memory: Expenses drain your resources.

费用： 导致权益减少的资产减少或负债增加（不包括向所有者分配）。记忆：费用让你的钱”外流”。

Quick Tip: Use the acronym ‘ALE’ for the accounting equation: Assets = Liabilities + Equity.

速记小贴士： 用首字母 ‘ALE’ 记住会计等式：资产 = 负债 + 权益。

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2. The Accounting Equation and Double Entry | 会计等式与复式记账

Accounting Equation: Assets = Liabilities + Equity. This fundamental equation must always balance after every transaction. Memory: Think of a scale with assets on one side and liabilities plus equity on the other.

会计等式： 资产 = 负债 + 权益。每笔交易后该等式必须始终平衡。记忆：像一架天平，一边是资产，另一边是负债加权益。

Debit (Dr): The left side of a T-account. Assets and expenses increase with a debit. Memory: ‘Dr’ – ‘Drive Left’. Debit entries go on the left.

借方 (Dr)： T型账户的左侧。资产和费用增加记借方。记忆：借方在左，想象左手开车。

Credit (Cr): The right side of a T-account. Liabilities, equity and income increase with a credit. Memory: ‘Cr’ – ‘Credit Right’. Credit entries go on the right.

贷方 (Cr)： T型账户的右侧。负债、权益和收益增加记贷方。记忆：贷方在右，右手刷卡。

Double Entry System: Every transaction affects at least two accounts so that total debits always equal total credits. Memory: Like a seesaw – every debit has a corresponding credit.

复式记账系统： 每笔交易至少影响两个账户，且借方总额永远等于贷方总额。记忆：像跷跷板，有借必有贷。

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3. Source Documents and Day Books | 原始凭证与日记簿

Sales Invoice: A business document issued to a customer showing the goods sold on credit and the amount due. Memory: ‘Invoice’ signals ‘incoming’ money later.

销售发票： 开具给客户的商业单据，列明赊销的商品和应付金额。记忆：发票是未来收款的凭证。

Purchase Invoice: A document received from a supplier confirming credit purchases. Memory: It reminds you to pay later.

采购发票： 从供应商收到的确认赊购的单据。记忆：它提醒你将来需要付款。

Day Books (Books of Prime Entry): Special journals where transactions are first recorded from source documents before posting to ledgers. Examples include sales day book, purchases day book, and cash book. Memory: Day books are the ‘diary’ of business activities.

日记簿（原始分录簿）： 首次根据原始凭证记录交易的专门账簿，之后再过入分类账。包括销售日记簿、采购日记簿、现金簿等。记忆：日记簿是企业的”流水日记”。

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4. Ledger Accounts and Trial Balance | 分类账与试算平衡表

General Ledger: A collection of all T-accounts, each summarising the effects of transactions on a specific asset, liability, equity, income or expense. Memory: The ledger is like a filing cabinet for accounts.

总分类账： 所有T型账户的集合，每个账户汇总了交易对该特定资产、负债、权益、收益或费用的影响。记忆：分类账就像账户的档案柜。

Trial Balance: A list of all ledger balances at a given date, with debit balances shown in one column and credit balances in another. It checks the arithmetical accuracy of the double entry. Memory: Trial balance = ‘test of balance’.

试算平衡表： 在某一日期列示所有分类账余额的清单，借方余额和贷方余额分列两栏。它检验复式记账的算术准确性。记忆：试算平衡表是”平衡的测验”。

Suspense Account: A temporary account used to record the difference when a trial balance does not balance, pending investigation. Memory: A ‘suspense’ holds the mystery amount.

暂记账户： 当试算不平衡时，用来暂时记录差额的临时账户，等待查明原因。记忆：暂记账户存放”悬疑”金额。

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5. Accruals and Prepayments | 应计与预付项目

Accrued Expense: An expense incurred during the period but not yet paid by the period end. It is recorded as a liability. Memory: ‘Accrued’ means ‘owed’ – the expense has built up but cash not yet left.

应计费用： 本期已发生但期末尚未支付的费用，作为负债入账。记忆：应计就是”欠着的”，费用已累积但钱还没付。

Prepaid Expense: An expense paid in advance for a future period. It is recorded as a current asset. Memory: ‘Prepaid’ = ‘paid before benefit’.

预付费用： 预先支付给未来期间的费用，作为流动资产入账。记忆：先付钱，后受益。

Accrued Income: Income earned during the period but not yet received. It is recognised as an asset. Memory: Revenue is due but cash will arrive later.

应计收益： 本期已赚得但尚未收到的收益，确认为一项资产。记忆：收入已实现，钱稍后到。

Prepaid Income: Income received in advance for services not yet provided. It appears as a liability. Memory: You have the cash but still owe the service.

预收收益： 提前收到了款项但尚未提供服务，作为负债列示。记忆：钱已到手，服务还欠着。

Matching Concept: Expenses are matched against the

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