Year 12 CCEA Accounting: Fast-Track Glossary Guide | Year 12 CCEA 会计：词汇术语速记指南

📚 Year 12 CCEA Accounting: Fast-Track Glossary Guide | Year 12 CCEA 会计：词汇术语速记指南

Accounting, often called the language of business, can feel like learning a completely new dialect. This fast-track glossary guide is designed around the CCEA Year 12 specification and helps you not only understand but memorise the key terms that routinely appear in exams. By pairing technical definitions with simple explanations and memory hooks, you will build confidence in tackling multiple-choice questions, short-answer tasks and extended responses.

会计常被称为商业的语言，入门时的确像是学一种全新的方言。这份速记指南紧扣 CCEA Year 12 考试大纲，不仅能帮你理解核心术语，更能让你快速记住它们。我们将专业定义与浅白解释、记忆挂钩结合起来，让你在选择题、简答题和论述题中更有把握。

1. Introduction to Accounting Terminology | 会计术语入门

Accounting has its own structured vocabulary used to record, classify and summarise financial data. Learning these terms is the foundation for all topics, from double-entry to ratio analysis. Approaching terms as building blocks will make complex topics easier to unpack.

会计拥有一套自成体系的词汇，用来记录、分类和概括财务信息。学习这些术语是掌握复式记账、比率分析等所有专题的基础。将术语视作积木，复杂的课题自然就能轻松拆解。

To learn efficiently, do not just memorise dictionary definitions. Instead, link each term to its role in the accounting equation or a real-life example. Use flashcards with the term on one side and a visual clue on the other.

高效学习不是硬背定义，而是将每个术语与其在会计等式中的角色或生活实例联系起来。制作术语闪卡，正面写术语，背面画一个图示线索，效果翻倍。

2. Core Financial Statements Vocabulary | 核心财务报表词汇

The income statement (profit and loss account) measures a business’s financial performance over a period. It shows revenue earned and expenses incurred to arrive at profit or loss. Think of it as a video recording the flow of trading activity from January to December.

损益表衡量一个企业在一定期间内的财务表现。它列示了赚取的收入和发生的费用，最终得出盈利或亏损。可以把损益表想象成一段视频，记录着从一月到十二月的经营流动。

The statement of financial position (balance sheet) presents the assets, liabilities and equity at a specific date. It is a snapshot of what the business owns and owes. Unlike the income statement, it does not show a period of time but a single moment.

资产负债表展示的是特定日期的资产、负债和所有者权益。它是企业拥有什么、欠下什么的一张快照。和损益表不同，它不反映一段时期，只定格一个瞬间。

The cash flow statement tracks actual cash coming in and going out. It reconciles opening and closing cash balances through operating, investing and financing activities. Remember: profit does not equal cash.

现金流量表追踪的是真实的现金流入与流出。它通过经营活动、投资活动和筹资活动将期初现金与期末现金勾稽起来。记住：利润不等于现金。

3. Assets, Liabilities and Equity | 资产、负债与所有者权益

An asset is a resource controlled by the entity as a result of past events, from which future economic benefits are expected to flow. Assets are divided into non-current (held for more than one year, such as machinery) and current (cash, inventory, receivables).

资产是企业因过去事项而控制的资源，预期会带来未来经济利益。资产分为非流动资产（可使用超过一年，如机器设备）和流动资产（现金、存货、应收账款）。

A liability is a present obligation arising from past events, the settlement of which is expected to result in an outflow of resources. Current liabilities are due within 12 months (trade payables, overdraft), while non-current liabilities extend beyond a year (bank loan).

负债是因过去事项而产生的现时义务，履行该义务预期会导致经济利益流出。流动负债在12个月内到期（应付账款、透支），非流动负债的期限则超过一年（银行贷款）。

Equity is the residual interest in the assets after deducting all liabilities. It represents the owner’s stake. The accounting equation A = L + E must always balance. You can remember it: ‘After Liabilities, what’s left is Equity’.

所有者权益是资产扣除全部负债后的剩余利益，代表所有者投入的资本。会计恒等式 A = L + E 永远必须平衡。不妨这样记：资产减去负债（Assets – Liabilities）剩下的就是权益。

4. Income and Expenses | 收入与费用

Revenue (sales, turnover) is the gross inflow of economic benefits from ordinary activities. It is recognised when earned, not necessarily when cash is received. This follows the accruals concept, one of the fundamental principles you must apply in Year 12.

收入（销售收入、营业额）是日常经营活动中产生的经济利益总流入。收入的确认遵循“实现”原则，而不论现金何时收到。这背后的权责发生制概念是 Year 12 必考的基本原则。

Expenses are decreases in economic benefits, such as cost of sales, rent, wages and depreciation. They are matched to the revenue they help generate in the same period. The matching principle is a core requirement for adjusting entries.

费用是经济利益的减少，例如销售成本、租金、工资和折旧。费用应与同一期间内它所创造的收入进行配比。配比原则是调整分录的核心要求。

Never confuse ‘expenditure’ with ‘expense’: expenditure is the outflow of cash or creation of a payable; expense is the amount consumed and reported in the income statement. Prepayments are expenditure but not yet an expense.

不要把“支出”和“费用”混为一谈：支出是现金流出或应付账款产生；费用是已消耗、进入损益表的部分。预付款是支出，但还不是费用。

5. Double-Entry and the Accounting Equation | 复式记账与会计等式

Every transaction affects at least two accounts. Debits (Dr) must always equal credits (Cr). One of the most practical memory tools is the acronym DEAD CLIC: Debit Expenses, Assets, Drawings; Credit Liabilities, Income, Capital.

每笔交易至少影响两个账户。借方（Dr）合计必须等于贷方（Cr）合计。最实用的记忆工具是缩写 DEAD CLIC：借记费用（Expenses）、资产（Assets）、提款（Drawings）；贷记负债（Liabilities）、收入（Income）、资本（Capital）。

DEAD (Debit)	CLIC (Credit)
Expenses increase	Liabilities increase
Assets increase	Income increases
Drawings increase	Capital increases

DEAD (Debit): Expenses, Assets, Drawings increase with a debit entry. CLIC (Credit): Liabilities, Income, Capital increase with a credit entry. Think of ‘DEAD’ accounts as what the business uses or spends, and ‘CLIC’ accounts as how they are funded.

DEAD 账户（借方增加）：费用、资产、提款增加记借方。CLIC 账户（贷方增加）：负债、收入、资本增加记贷方。可以把 DEAD 账户看作企业“使用或消耗”的项目，CLIC 账户看作“提供资金”的来源。

6. Adjustments: Accruals, Prepayments, Depreciation | 调整项：应计、预付与折旧

An accrued expense is an expense incurred in the period but not yet paid by the year end. For example, wages for the last week of March paid in April. The adjustment increases both expenses and current liabilities. Quick reminder: ‘Accrued’ means ‘owed’.

应计费用是本期内已发生、但年末尚未支付的费用。例如三月最后一周的工资四月才付。调整分录会同时增加费用和流动负债。速记：“Accrued 就是欠着的”。

A prepayment is an expense paid in advance that relates to the next period. Insurance paid annually in October for the next twelve months contains a prepayment element. The adjustment reduces expenses and creates a current asset. Think: ‘Prepayment’ means ‘paid ahead’.

预付费用是提前支付、属于下一期的费用。每年十月支付的一年期保险费中就包含了预付部分。调整分录减少费用，同时产生一项流动资产。记住：“Prepayment 就是提前付了”。

Depreciation spreads the cost of a non-current asset over its useful life. Straight-line method: Depreciation per annum = (Cost – Residual value) / Useful life. Reducing balance method applies a constant percentage to the carrying amount. Depreciation is an expense, and accumulated depreciation is a credit entry on the asset account.

折旧将非流动资产的成本分摊至使用年限内。直线法公式为：

年折旧额 = (成本 – 残值) ÷ 使用年限

余额递减法则以固定百分比乘以账面净值计算。折旧是费用，累计折旧是资产账户的贷方项。

7. Trial Balance and Errors | 试算平衡表与差错

A trial balance lists all ledger balances in debit and credit columns to check arithmetic accuracy. If total debits equal total credits, it suggests the double-entry is mathematically correct, but it does not prove all entries are error-free.

试算平衡表将所有分类账余额列示在借方与贷方栏中，以检查算术准确性。借方合计等于贷方合计表明复式记账在数学上是平衡的，但并不证明所有分录都无误。

Errors not revealed by a trial balance include omission (transaction completely missed), commission (posted to wrong account of same class), principle (wrong type of account, e.g. capital vs revenue), original entry (wrong amount on both sides), compensating errors and complete reversal. A common mnemonic is ‘O-P-C-O-C-Reversal’.

试算平衡表不能发现的差错包括：遗漏（整笔交易未记）、过账错误（记入同类别下错误账户）、原则性错误（资本性支出误作收益性支出）、原始分录错误（双方金额同时记错）、抵消错误以及完全颠倒借贷。助记词可用“O-P-C-O-C-Reversal”。

Errors that do affect the trial balance include single-sided entries, different amounts on each side, or a casting error. A suspense account is used to temporarily plug the difference until the error is found.

会影响试算平衡表的差错包括单边入账、双方金额不等或加总错误。在找到差错前，会使用暂记账户临时填补差额。

8. Ratio Analysis Terms | 比率分析术语

Profitability ratios measure how well a business turns sales into profit. Gross profit margin = (Gross profit / Revenue) × 100. Net profit margin = (Net profit / Revenue) × 100. Return on capital employed (ROCE) = (Operating profit / Capital employed) × 100.

盈利能力比率衡量企业将销售转化为利润的能力。毛利率 =（毛利润 ÷ 营业额）× 100。净利率 =（净利润 ÷ 营业额）× 100。资本报酬率（ROCE）=（营业利润 ÷ 运用资本）× 100。

Liquidity ratios assess the ability to meet short-term obligations. Current ratio = Current assets / Current liabilities. Acid test (quick ratio) = (Current assets – Inventory) / Current liabilities. A current ratio of around 1.5:1 is often considered healthy, but depends on industry norms.

流动性比率评估企业偿还短期债务的能力。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。流动比率通常认为 1.5:1 较健康，但需结合行业标准。

An easy way to recall the difference: the current ratio includes all current assets, while the acid test excludes inventory because it is the least liquid current asset. Remember ‘Acid burns stock’ – it removes stock from the calculation.

简单区分：流动比率包含全部流动资产，速动比率则剔除流动性最差的存货。记忆口诀：“Acid 烧掉库存”——速动比率中去掉了存货。

9. Budgeting and Cash Flow Terms | 预算与现金流术语

A budget is a financial plan expressed in monetary terms, prepared and approved before the period. It sets targets for income and expenditure. Budgeting helps coordinate departments and control spending.

预算是以货币形式编制并获批准的未来财务计划，它为收支设定了目标。预算有助于部门协调与控制支出。

A favourable variance occurs when actual results are better than budgeted – revenue higher or costs lower. An adverse variance is the opposite: profit lower than planned. Variances are not inherently bad; they prompt investigation.

有利差异指实际结果优于预算——收入更高或成本更低。不利差异正相反：利润低于计划。差异本身不是坏事，它触发调查。

The cash budget forecasts cash inflows and outflows, highlighting periods of surplus or deficit. It ensures the business can meet obligations as they fall due. Be careful: cash budget is not the same as the income statement; it excludes non-cash items like depreciation.

现金预算预测现金流入与流出，突出资金盈余或短缺期间。它确保企业能按期履行支付义务。注意：现金预算不等于损益表，它不包含折旧等非现金项目。

10. Quick Memory Techniques | 快速记忆技巧

Use acronyms whenever possible. For adjusting entries, remember ‘DAD’ – Depreciation, Accruals, Doubtful debts – three common adjustments. For the accounting cycle, think ‘CJ LP TFB’: Cash book, Journal, Ledger, Trial balance, Financial statements, Budgets (or substitute your own order).

尽可能使用缩写记忆。对于调整分录，记住“DAD”——折旧、应计、坏账——三项常见调整。对于会计循环，“CJ LP TFB”可以帮你回忆现金簿、日记账、分类账、试算表、财务报表和预算的顺序。

Draw and label visual diagrams. Sketch the accounting equation triangle, or visualise the double-entry effect on two T-accounts. Colour-code debits in red and credits in green to reinforce the rules through visual learning.

画出示意图并标注。画出会计等式三角形，或者在 T 型账上用图形表示复式记账的影响。将借方涂红、贷方涂绿，通过视觉强化规则记忆。

Turn definitions into short, memorable statements. For example, ‘Accrual is a cost waiting for a bill’; ‘Equity is what the owner can claim after everyone else is paid’. Paraphrasing in your own words deepens understanding far more than rote learning.

把定义变成简短好记的句子。比如“Accrual 是等着发票的成本”，“Equity 是所有人被付清后剩下的权益”。用自己的话转述比死记硬背更能加深理解。

Regular mini-tests with a partner or app are essential. Pick five terms each day, write the definitions without looking, then check. Spaced repetition will move terms from short-term to long-term memory before the exam.

定期用同伴提问或应用程序进行小测验至关重要。每天选五个术语，先盲写定义再核对。间隔重复能让术语在考前从短期记忆转为长期记忆。

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Published by TutorHao | Accounting Revision Series | aleveler.com

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