📚 Year 12 CIE Accounting: Key Terms Quick Memorisation Guide | 词汇术语速记指南
Mastering accounting terminology is the first step to scoring well in CIE Year 12 Accounting. This guide organises essential AS-Level terms by topic, pairs every English definition with a precise Chinese translation, and highlights memory aids to help you learn faster.
掌握会计术语是 CIE 12 年级会计取得高分的第一步。本指南按专题整理 AS 阶段核心术语，为每条英文定义配以准确中文翻译，并突出记忆辅助，帮助你更快掌握。
1. Basic Accounting Equation | 基本会计等式
Assets = Capital + Liabilities
资产 = 资本 + 负债
The accounting equation shows that everything a business owns (assets) is financed either by the owner (capital) or by external parties (liabilities). It must always balance after every transaction.
会计等式表明企业拥有的一切（资产）要么由所有者（资本）提供资金，要么由外部方（负债）提供资金。每笔交易后等式必须始终保持平衡。
Assets are resources controlled by an entity as a result of past events and 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，预期能给企业带来未来经济利益。
Capital is the owner’s residual interest in the assets after deducting all liabilities. It increases with profit introduced and decreases with drawings.
资本是扣除所有负债后所有者在资产中的剩余权益。它随着投入的利润而增加，随着提款而减少。
Liabilities are present obligations arising from past events, the settlement of which is expected to result in an outflow of resources embodying economic benefits.
负债是由过去事项产生的现时义务，其清偿预期会导致含有经济利益的资源流出。
Quick tip: Think of the equation as a seesaw – any change on one side must be matched by an equal change on the other side.
快速记忆：将等式想象成跷跷板——一边的任何变化必须与另一边的等量变化相匹配。
2. Assets | 资产
Non-current assets are those held for long-term use in the business and are not intended for resale, such as property, plant and equipment (PPE), motor vehicles and fixtures.
非流动资产是指企业长期持有使用且不打算转售的资产，如不动产、厂房和设备（PPE）、机动车辆和固定装置。
Current assets are assets expected to be realised, sold or consumed within the business’s normal operating cycle or within one year, e.g. inventories, trade receivables and cash at bank.
流动资产是指预计在企业正常经营周期内或一年内变现、出售或消耗的资产，如存货、应收账款和银行存款。
Trade receivables represent amounts owed by customers who have purchased goods on credit. They are shown as a current asset.
应收账款代表因赊销商品而由客户所欠的款项。它们被列为流动资产。
Inventories (stock) are goods held for resale or raw materials used in production. They are valued at the lower of cost and net realisable value.
存货（库存）是持有用于转售的商品或用于生产的原材料。它们按成本与可变现净值孰低计价。
Liquid assets are items such as cash and bank balances that can be used immediately to settle debts.
流动性资产是可立即用于清偿债务的项目，如现金和银行存款。
Memory aid: Non-current = for keeping (like a building); current = for turning into cash soon (like inventory).
记忆提示：非流动 = 留用（如房屋）；流动 = 很快变为现金（如存货）。
3. Liabilities | 负债
Non-current liabilities are obligations that are not expected to be settled within the business’s normal operating cycle or within one year, for example, long-term bank loans and debentures.
非流动负债是预计不在企业正常经营周期内或一年内清偿的义务，例如长期银行贷款和公司债券。
Current liabilities are obligations expected to be settled within the business’s normal operating cycle or within one year, such as trade payables, bank overdrafts and accrued expenses.
流动负债是预计在企业正常经营周期内或一年内清偿的义务，如应付账款、银行透支和应计费用。
Trade payables are amounts owed to suppliers for goods or services purchased on credit. They are a key part of working capital management.
应付账款是因赊购商品或服务而欠供应商的款项。它们是营运资金管理的关键部分。
A bank overdraft occurs when a business withdraws more money than it has in its bank account. It is a current liability because it is repayable on demand.
银行透支发生在企业支取金额超过银行账户余额时。它是一种流动负债，因为可随时要求偿还。
Working capital is defined as current assets minus current liabilities. It indicates the short-term financial health of a business.
营运资金定义为流动资产减去流动负债。它表明企业的短期财务健康状况。
Logic link: Any borrowing due after 12 months is non-current; anything due within 12 months is current.
逻辑联系：12 个月后到期的借款是非流动负债；12 个月内到期的就是流动负债。
4. Capital and Revenue Expenditure | 资本性支出与收益性支出
Capital expenditure is money spent on acquiring, improving or extending non-current assets. It is recorded in the statement of financial position and not charged as an expense in the income statement in the year it is incurred.
资本性支出是用于取得、改良或扩建非流动资产的支出。它记录在财务状况表中，不由发生当年的利润表费用化。
Revenue expenditure is spending on day-to-day running costs, such as repairs, rent and wages. It is charged wholly to the income statement in the period it is incurred.
收益性支出是日常营运支出，如维修、租金和工资。它在发生当期全额计入利润表。
The distinction matters because incorrect classification distorts profit and asset values. For example, treating revenue expenditure as capital expenditure overstates profit and net assets.
区分这两者很重要，因为分类错误会扭曲利润和资产价值。例如，将收益性支出视为资本性支出会高估利润和净资产。
Cost of an asset includes purchase price, import duties, non-refundable taxes and any directly attributable costs of bringing the asset to working condition.
资产成本包括购买价格、进口关税、不可退还的税款以及使资产达到预定可使用状态所发生的任何直接归属成本。
Remember: Capital = balance sheet item; Revenue = income statement item.
记住：资本性 = 资产负债表项目；收益性 = 利润表项目。
5. Depreciation | 折旧
Depreciation is the systematic allocation of the cost of a non-current asset over its useful life. It matches the cost of the asset with the revenue it generates in accordance with the accruals concept.
折旧是对非流动资产成本在其使用寿命内的系统性分摊。它根据应计概念将资产成本与其产生的收入进行配比。
Straight-line method: Annual depreciation = (Cost − Residual value) / Useful life. It charges the same amount each year.
直线法：年折旧额 =（成本 − 残值）÷ 使用寿命。每年计提相同金额。
Reducing balance method applies a fixed percentage to the net book value (cost less accumulated depreciation) each year, resulting in higher charges in early years.
余额递减法每年对账面净值（成本减去累计折旧）应用一个固定百分比，导致早期折旧费用较高。
Accumulated depreciation is the total depreciation charged on a non-current asset from the date of acquisition to the reporting date. It is deducted from the cost in the statement of financial position.
累计折旧是非流动资产从购置日到报告日所计提的折旧总额。它在财务状况表中从成本中扣除。
Net book value (carrying amount) = Cost − Accumulated depreciation. It represents the unexpired cost of the asset.
账面净值（账面金额）= 成本 − 累计折旧。它代表资产的未耗成本。
Key journal: Dr Depreciation expense (income statement); Cr Accumulated depreciation (balance sheet).
关键分录：借记折旧费用（利润表）；贷记累计折旧（资产负债表）。
Quick formula recall: Straight-line is like slicing a cake equally; reducing balance is like eating a bigger piece first.
公式速记：直线法如同均匀切蛋糕；余额递减法如同先吃掉较大的部分。
6. Bad Debts and Provision for Doubtful Debts | 坏账与坏账准备
A bad debt is a trade receivable that is confirmed to be irrecoverable. It is written off as an expense in the income statement.
坏账是确认无法收回的应收账款。它作为费用在利润表中注销。
Provision for doubtful debts is an estimate of the amount of trade receivables that may eventually go bad. It is created on the prudence concept and adjusted at each year-end.
坏账准备是对可能最终成为坏账的应收账款金额的估计。它基于谨慎性概念建立，并在每年末进行调整。
Prudence concept requires that assets and profits are not overstated and expenses and liabilities are not understated.
谨慎性概念要求资产和利润不被高估，费用和负债不被低估。
Increase in provision (expense) = New provision required − Existing provision. Decrease in provision is treated as income or a reduction in expense.
准备增加额（费用）= 需要的新准备 − 现有准备。准备的减少额作为收益或费用的减少处理。
The double entry for creating or increasing the provision: Dr Income statement (expense); Cr Provision for doubtful debts (deducted from trade receivables).
建立或增加准备的分录：借记利润表（费用）；贷记坏账准备（从应收账款中扣减）。
Memory: Bad debt = actually gone; Provision = portion of receivables we are cautious about.
记忆：坏账 = 真正损失；准备 = 我们对应收款中可能损失部分的谨慎估计。
7. Financial Statements | 财务报表
The income statement (or statement of profit or loss) reports revenue, cost of sales, gross profit, other income and expenses, and net profit or loss for a period.
利润表（或损益表）报告某一期间的收入、销售成本、毛利、其他收入与费用以及净利润或净亏损。
Revenue is the gross inflow of economic benefits arising from ordinary activities, such as sales of goods and fees. It is recognised when it is earned, not necessarily when cash is received.
收入是由日常活动产生的经济利益总流入，如商品销售和收费。它在赚取时确认，不一定在收到现金时确认。
Cost of sales = Opening inventory + Purchases − Closing inventory. It represents the direct cost of goods sold during the period.
销售成本 = 期初存货 + 采购 − 期末存货。它代表期间内已售商品的直接成本。
Gross profit = Revenue − Cost of sales. It measures profitability before deducting overheads.
毛利 = 收入 − 销售成本。它衡量在扣减间接费用前的盈利能力。
The statement of financial position (balance sheet) shows assets, liabilities and capital at a specific date. It follows the accounting equation.
财务状况表（资产负债表）在特定日期列示资产、负债和资本。它遵循会计等式。
Non-current assets are usually presented at net book value; current assets are listed in order of liquidity; current liabilities are listed separately.
非流动资产通常按账面净值列示；流动资产按流动性顺序列示；流动负债单独列示。
Working capital = Current assets − Current liabilities. Net assets = Non-current assets + Working capital. Net assets should equal total capital.
营运资金 = 流动资产 − 流动负债。净资产 = 非流动资产 + 营运资金。净资产应等于总资本。
8. Accounting Concepts and Conventions | 会计概念与惯例
The going concern concept assumes the business will continue operating for the foreseeable future, so assets are valued on a non-liquidation basis.
持续经营概念假定企业在可预见的未来将继续经营，因此资产按非清算基础估值。
The accruals (matching) concept requires that income and expenses are recorded in the period they are earned or incurred, not when cash is received or paid.
应计（配比）概念要求损益在赚取或发生的当期记录，而不是在收到或支付现金时记录。
The consistency concept means the same accounting methods and treatments should be applied from period to period to allow meaningful comparison.
一致性概念意味着相同的会计方法和处理应跨期应用，以便进行有意义的比较。
The materiality concept states that insignificant items need not follow strict accounting rules if their misstatement would not affect decision making.
重要性概念指出，不重大的项目如果错报不会影响决策，则无需遵循严格的会计规则。
The business entity concept treats the business as separate from its owner. Personal transactions of the owner are not recorded in the business accounts.
企业主体概念将企业视为独立于其所有者。所有者的个人交易不记录在企业账目中。
The historical cost convention records assets at their original purchase cost. This is reliable but may not reflect current market value.
历史成本惯例按原始购买成本记录资产。这可靠但可能无法反映当前市场价值。
Prudence (conservatism) expects that probable losses are provided for but profits are not anticipated until realised.
谨慎性（稳健性）预期对可能发生的损失计提准备，但除非实现，否则不预计利润。
9. Source Documents and Books of Prime Entry | 原始凭证与日记账
Source documents provide evidence of transactions. Key examples include purchase invoices, sales invoices, credit notes, debit notes, bank statements and receipts.
原始凭证为交易提供证据。关键例子包括采购发票、销售发票、贷项通知单、借项通知单、银行对账单和收据。
Books of prime entry are where transactions are first recorded before being posted to the ledger. They include the sales day book, purchases day book, sales returns day book, purchases returns day book, cash book and the journal.
日记账是首次记录交易的地方，然后才过账到分类账。它们包括销售日记账、采购日记账、销售退回日记账、采购退回日记账、现金日记账和普通日记账。
The sales day book records credit sales. Each entry is posted to the debit of individual customer accounts (trade receivables) and the total is credited to sales account.
销售日记账记录赊销。每笔分录过账到个别客户账户（应收账款）的借方，总额贷记销售账户。
The cash book serves as both a book of prime entry and a ledger account for cash and bank transactions. It records all cash receipts and payments.
现金日记账既是日记账也是现金和银行交易的总分类账。它记录所有现金收入与付款。
The journal is used for non-regular transactions such as correction of errors, purchase and sale of non-current assets on credit, and year-end adjustments like depreciation and accruals.
普通日记账用于非经常性交易，如更正错误、赊购和赊售非流动资产，以及折旧和应计等年末调整。
Quick flow: Source document → book of prime entry → ledger accounts → trial balance → financial statements.
快速流程：原始凭证 → 日记账 → 分类账 → 试算平衡表 → 财务报表。
10. Bank Reconciliation | 银行对账
A bank reconciliation statement explains the difference between the balance shown by the bank statement and the balance shown in the cash book at a particular date.
银行对账表解释在某一特定日期银行对账单余额与现金日记账余额之间的差异。
Common reconciling items include unpresented cheques (cheques issued but not yet cleared by the bank), deposits in transit (amounts received but not yet credited by the bank) and bank charges or interest not yet recorded in the cash book.
常见调节项目包括未兑现支票（已开出但银行尚未清算的支票）、在途存款（已收到但银行尚未入账的款项）以及现金日记账中尚未记录的银行手续费或利息。
If the cash book balance is updated after the bank statement, the adjusted cash book balance becomes the starting point for the reconciliation. The reconciliation then works from the bank statement balance to the adjusted cash book balance.
如果现金日记账余额在收到银行对账单后更新，调整后的现金日记账余额就成为调节的起点。然后调节从银行对账单余额调整至调整后的现金日记账余额。
Unpresented cheques are deducted from the bank statement balance; deposits in transit are added; bank errors must be corrected.
未兑现支票从银行对账单余额中扣减；在途存款加入；银行错误必须更正。
The purpose is not just to find errors but also to identify timing differences and ensure accurate cash reporting.
目的不仅是找出错误，还在于识别时间性差异，确保现金报告准确。
Memory mnemonic: BRS – Bank minus unpresented cheques plus uncredited deposits should equal Cash book balance.
记忆口诀：BRS – 银行余额减未兑现支票加未入账存款应等于现金账簿余额。
11. Accruals and Prepayments | 应计与预付
Accrued expenses (accruals) are expenses that have been incurred during the current period but have not yet been paid or recorded. They are shown as current liabilities.
应计费用（应计项目）是本期已发生但尚未支付或记录的费用。它们列为流动负债。
Prepaid expenses (prepayments) are payments made in advance for expenses that relate to a future accounting period. They are shown as current assets.
预付费用（预付款）是为未来会计期间的相关费用而提前支付的款项。它们列为流动资产。
Accrued income is income that has been earned but not yet received or recorded. It is recorded as a current asset.
应计收入是已赚取但尚未收到或记录的收入。它记录为流动资产。
Prepaid income (deferred income) is money received before the income has been earned, such as rent received in advance. It is a current liability.
预收收入（递延收入）是在收入赚取前收到的款项，如预收租金。它是流动负债。
The double entry for an accrued expense: Dr Expense account (income statement), Cr Accruals (liability). For a prepayment: Dr Prepayments (asset), Cr Expense account.
应计费用的分录：借记费用账户（利润表），贷记应计项目（负债）。预付款的分录：借记预付账款（资产），贷记费用账户。
The accruals concept ensures that expenses and income are matched to the period in which they contribute to generating revenue.
应计概念确保费用和收益与它们帮助产生收入的期间相配比。
Visual trick: Accrued = added after; Prepaid = paid before – both adjust the profit to the correct period.
形象记忆：应计 = 后加；预付 = 先付——两者都将利润调整到正确的期间。
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