Year 12 Edexcel Accounting: Key Terms Quick Memory Guide | Year 12 Edexcel 会计：词汇术语速记指南

📚 Year 12 Edexcel Accounting: Key Terms Quick Memory Guide | Year 12 Edexcel 会计：词汇术语速记指南

A strong command of accounting terminology is essential for mastering Year 12 Edexcel Accounting. This guide breaks down important terms into digestible chunks, offering memory hooks that link English and Chinese explanations. Use it to revise quickly and reinforce your understanding before exams.

熟练掌握会计术语是攻克 Year 12 Edexcel 会计的关键。本指南将重要术语拆解成易于消化的模块，并提供中英对照的记忆技巧。用它快速复习，巩固考前理解。

1. The Accounting Equation & Element Categories | 会计等式与要素分类

Assets are resources controlled by the business as a result of past events and from which future economic benefits are expected to flow. Think of ‘stuff we own or have a right to use’. Common assets: cash, inventory, trade receivables, machinery.

资产是企业在过去事项中控制的、预期会产生未来经济利益的资源。记住：”我们拥有或有权使用的东西”。常见资产：现金、存货、应收账款、机器设备。

Liabilities are present obligations of the entity arising from past events, the settlement of which is expected to result in an outflow of resources. Simple memory hook: ‘amounts we owe to others’. Examples: trade payables, bank overdraft, loans.

负债是实体因过去事项而承担的现时义务，履行该义务预期会导致资源流出。简单记忆：”我们欠别人的钱”。例如：应付账款、银行透支、贷款。

Equity is the residual interest in the assets of the entity after deducting all its liabilities. It represents the owner’s stake. Remember: Equity = Assets − Liabilities. Capital introduced and retained profits build equity.

权益是实体资产扣除全部负债后的剩余利益，代表所有者的权益。记住：权益 = 资产 − 负债。投入资本和留存利润构成权益。

Assets = Liabilities + Equity

This equation must always balance. Every transaction affects at least two elements. It is the foundation of double-entry bookkeeping.

这个等式必须始终平衡。每笔交易至少影响两个要素。它是复式记账的基础。

Revenue arises from the ordinary activities of the business, such as sales of goods or services. Expenses are decreases in economic benefits during the accounting period in the form of outflows or depletions of assets or incurrences of liabilities. Remember: revenue increases equity, expenses decrease equity.

收入产生于企业日常活动，如销售商品或提供服务。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、或负债增加。记住：收入增加权益，费用减少权益。

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2. Debits and Credits: The Core Mechanics | 借与贷：核心机制

Every transaction is recorded with at least one debit and one credit entry. The total debits must equal total credits. A debit increases assets and expenses, and decreases liabilities, equity, and income. A credit does the opposite.

每笔交易至少有一个借方和一个贷方分录。总借方必须等于总贷方。借方增加资产和费用，减少负债、权益和收入。贷方相反。

Use the mnemonic DEAD CLIC: Debit increases Expenses, Assets, Drawings (DEAD). Credit increases Liabilities, Income, Capital (CLIC). This covers all accounts.

使用记忆口诀 DEAD CLIC：借方增加费用、资产、提款（DEAD）。贷方增加负债、收入、资本（CLIC）。涵盖所有账户类型。

When a business buys inventory for cash: Debit Inventory (asset increase), Credit Cash (asset decrease). Both sides of the equation remain balanced.

当企业用现金购买存货时：借 库存商品（资产增加），贷 现金（资产减少）。等式两边保持平衡。

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3. Books of Prime Entry | 原始分录账簿

The sales day book records credit sales from invoices sent to customers. It lists date, customer name, invoice number, and amount. Totals are posted to the sales ledger.

销售日记账记录根据给客户的发票形成的赊销。列出日期、客户名称、发票号和金额。总计过入销售分类账。

The purchases day book records credit purchases from suppliers. It helps track trade payables and purchase amounts before posting to the general ledger.

采购日记账记录从供应商那里赊购的交易。用于在过入总账前追踪应付账款和采购金额。

Sales returns day book records goods returned by customers (returns inwards). Purchases returns day book records goods returned to suppliers (returns outwards). These reduce sales or purchases.

销售退回日记账记录客户退回的商品（销售退回）。采购退回日记账记录退给供应商的商品（采购退回）。这些都减少销售或采购。

The cash book combines cash and bank accounts, recording all receipts and payments. The petty cash book manages small, day-to-day expenses using the imprest system.

现金日记账结合了现金和银行账户，记录所有收款与付款。零用现金簿通过定额备用金制度管理日常小额支出。

The journal records non-regular transactions such as depreciation adjustments, bad debt write-offs, and opening entries. It always includes a narration.

通用日记账记录非例行交易，如折旧调整、坏账冲销和期初分录。它总包含叙述说明。

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4. The Ledger and Double-Entry System | 分类账与复式记账系统

The sales ledger holds individual trade receivable accounts. The purchases ledger holds individual trade payable accounts. The general ledger contains all other nominal accounts such as assets, liabilities, income, and expenses.

销售分类账包含各个应收账款账户。采购分类账包含各个应付账款账户。总分类账包含所有其他名义账户，如资产、负债、收入和费用。

A T-account is a visual representation of a ledger account. Left side is debit; right side is credit. Beginners can draw a large ‘T’ to see the flow of entries.

T型账是分类账户的直观表示。左边是借方，右边是贷方。初学者可以画一个大”T”来观察分录流向。

Posting is the process of transferring totals or individual entries from books of prime entry to the relevant ledgers. Always cross-reference to maintain an audit trail.

过账是将原始分录账簿的总数或个人分录转移到相关分类账的过程。务必交叉索引以维护审计轨迹。

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5. Trial Balance: The Balancing Act | 试算平衡表：平衡的艺术

A trial balance is a list of all ledger account balances at a specific date, divided into debit and credit columns. Its main purpose is to check the arithmetic accuracy of the double-entry records.

试算平衡表是特定日期所有分类账余额的清单，分为借方和贷方栏。其主要目的是检查复式记账的算术准确性。

A balanced trial balance does not prove that all transactions are error-free. Errors of omission, commission, principle, complete reversal, and original entry can still exist. Remember: ‘Balancing does not mean perfect’!

平衡的试算表并不能证明所有交易无误。遗漏错误、记账错误、原则性错误、完全颠倒和原分录错误仍可能存在。记住：”平衡不等于完美”！

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6. Accruals and Prepayments | 应计与预付调整

The accruals concept states that income and expenses must be recorded in the period to which they relate, not when cash is received or paid. This ensures that the financial statements show the true financial performance and position.

权责发生制概念要求收入与费用必须在它们所属的会计期间记录，而不是在实际收付现金时记录。这样才能确保财务报表真实反映财务业绩和状况。

An accrued expense is an expense incurred during the period but not yet paid by the period end. Example: electricity consumed but the bill arrives next period. Adjust by debiting the expense and crediting ‘accruals’ (a liability).

应计费用是本期内已发生、但期末尚未支付的费用。例如：已耗用的电费，但账单下期才到。调整分录：借 相关费用，贷 应计费用（负债）。

A prepaid expense is a payment made in advance for a benefit that will be received in the next accounting period. Example: insurance paid for the next six months. Adjust by debiting prepayment (asset) and crediting the expense.

预付费用是预先支付的、受益在未来会计期间的款项。例如：预付下六个月保险费。调整分录：借 预付账款（资产），贷 相关费用。

Accrued income is income earned but not yet received. Prepaid income (also called deferred income) is cash received before the income is earned. Both require adjustment to comply with the accruals concept.

应计收入是已赚得但尚未收到的收入。预收收入（也叫递延收入）是在赚取之前就已收到的现金。两者都需要调整以符合权责发生制。

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7. Depreciation: Methods and Terminology | 折旧：方法与术语

Depreciation is the systematic allocation of the cost of a non-current asset less its residual value over its useful life. It matches the asset’s cost to the revenue it helps generate.

折旧是将非流动资产成本减去残值在其使用寿命内系统分摊的过程，以使资产成本与它帮忙产生的收入相匹配。

Annual Depreciation = (Cost − Residual Value) ÷ Useful Life

This method spreads the cost evenly. It is simple and widely used when the asset provides equal benefit each year.

该方法均匀分摊成本。当资产每年提供相等效益时，它简单且广泛使用。

Annual Depreciation = Net Book Value × Fixed Percentage

Charges a higher depreciation in early years. It suits assets that lose value quickly like computers.

早期计提较高折旧。适用于快速贬值的资产，如电脑。

Carrying amount (or net book value) equals Cost less Accumulated Depreciation. It appears on the Statement of Financial Position.

账面净值（或净账面价值）= 成本 − 累计折旧。列示在财务状况表中。Published by TutorHao | Year 12 Accounting Revision Series | aleveler.com

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