📚 Year 12 OCR Accounting: Key Terminology Quick-Memorisation Guide | OCR会计 Year 12 核心术语速记指南
This guide is designed to help Year 12 OCR Accounting students rapidly master essential terminology. Understanding the language of accounting is the first step to excelling in financial statements, double-entry bookkeeping and exam success. Use the memory aids, mnemonics and concise definitions below to build a rock-solid foundation.
本指南旨在帮助学习 OCR 会计 Year 12 课程的学生快速掌握核心术语。理解会计语言是掌握财务报表、复式记账并在考试中取得优异成绩的第一步。利用下面的记忆辅助、口诀和简洁定义，打下扎实的基础。
1. The Accounting Equation | 会计等式
The accounting equation is the bedrock of double-entry bookkeeping: Assets = Liabilities + Capital. Every single transaction preserves this equality, meaning the statement of financial position must always balance.
会计等式是复式记账的基石：资产 = 负债 + 资本。每笔交易都保持该等式的平衡，因此财务状况表必须始终左右相等。
Asset – a resource controlled by the entity as a result of past events and from which future economic benefits are expected to flow. Quick memory: think ‘A for Advantage’ – cash, inventory, equipment all bring future gains.
资产 – 因过去事项而由企业控制、且预期会带来未来经济利益的资源。速记：想象“资产是优势”——现金、存货、设备都会带来未来收益。
Liability – a present obligation arising from past events, the settlement of which is expected to result in an outflow of resources. Trick: ‘L for Liable’ – you are liable to pay, such as trade payables or bank loans.
负债 – 因过去事项产生的现时义务，清偿该义务预期会导致资源流出。窍门：“负债即责任”——你对支付负有责任，比如应付账款或银行贷款。
Capital (Equity) – the residual interest in the assets after deducting all liabilities. It increases with profit and owner contributions, and decreases with drawings and losses. Remember: Capital = Assets – Liabilities, often called the ‘owner’s claim’.
资本（权益）– 资产扣除全部负债后的剩余利益。它随利润和业主投入而增加，随提款和亏损而减少。牢记：资本 = 资产 – 负债，常被称为“所有者要求权”。
2. Double-Entry Rules and DEAD CLIC | 复式记账规则与 DEAD CLIC 口诀
Every transaction affects two accounts: one debit and one credit, with total debits always equal to total credits. Debit simply means ‘left side’, credit means ‘right side’. The memory aid DEAD CLIC tells you which accounts increase with a debit or a credit.
每笔交易都至少影响两个账户：一个借方和一个贷方，且借方总额永远等于贷方总额。借只表示“左方”，贷只表示“右方”。记忆口诀 DEAD CLIC 告诉你哪些账户借方增加、哪些账户贷方增加。
DEAD CLIC breakdown: Debit increases Expenses, Assets, Drawings. Credit increases Liabilities, Income, Capital. To record an increase in an asset, you debit the asset account; to increase a liability, you credit the liability account.
DEAD CLIC 详解：借方（Debit）增加费用（Expenses）、资产（Assets）、提款（Drawings）。贷方（Credit）增加负债（Liabilities）、收入（Income）、资本（Capital）。要增加资产，就借记资产账户；要增加负债，就贷记负债账户。
Example: A business buys a motor van for 5,000 cash. The asset ‘Motor Van’ increases, so debit Motor Van 5,000. Cash (another asset) decreases, so credit Cash 5,000. The equation remains balanced.
举例：企业用现金 5,000 购买一辆运货车。资产“货车”增加，因此借记货车 5,000。现金（另一项资产）减少，因此贷记现金 5,000。等式依旧平衡。
Another trick: think of DEAD as the ‘graveyard’ for your profits – Drawings, Expenses, Assets all sit in the debit graveyard. CLIC is the ‘click’ that grows the business – Capital, Liabilities, Income click upwards on the credit side.
另一个窍门：把 DEAD 想成利润的“坟墓”——提款、费用、资产都躺在借方坟墓里。CLIC 则是让企业成长的“咔嗒”声——资本、负债、收入在贷方咔嗒向上增长。
3. Trial Balance and Types of Errors | 试算平衡表与错误类型
A trial balance lists all ledger account balances at a point in time, with debit balances in one column and credit balances in the other. If total debits equal total credits, the books are ‘arithmetically’ balanced – but this does not prove everything is correct.
试算平衡表在某一时点列出所有分类账余额，借方余额一列，贷方余额一列。如果借方总额等于贷方总额，账簿在算术上是“平衡”的——但这并不能证明一切正确无误。
Error of commission: the correct amount is entered but in the wrong account of the same class, e.g. debiting trade receivables X instead of trade receivables Y. The trial balance will still balance.
账户记错误差：金额正确，但记入了同类型的错误账户，例如将应收款记入客户 X 而非客户 Y。试算平衡表仍会平衡。
Error of principle: a transaction is posted to the wrong type of account, e.g. treating purchase of a non-current asset as revenue expenditure. Debits and credits may still equal, so the trial balance does not reveal it.
原则性错误：交易被记入错误性质的账户，例如将购买非流动资产的支出当作收益性支出。借贷仍可能相等，因此试算表不会发现该错误。
Error of original entry: both debit and credit are recorded with the same incorrect figure. Because the error is duplicated, the trial balance stays in balance. Careful double-checking of source documents is the only defence.
原始入账错误：借贷双方都使用了同一错误金额。由于错误被复制，试算表依然平衡。唯一防范是仔细核对原始凭证。
Compensating error: two unrelated errors cancel each other out numerically. For instance, an overstatement of a debit and an equal overstatement of a credit. The trial balance will still appear balanced, masking the mistake.
抵销性错误：两个不相关的错误在金额上相互抵消。例如借方多计和贷方多计金额相等。试算表仍呈平衡，却掩盖了错误。
4. Accruals and Prepayments | 应计与预付款项
The accruals concept requires income and expenses to be recognised in the period they relate to, not when cash is received or paid. This leads to two key adjusting items: accruals (amounts owing) and prepayments (amounts paid in advance).
应计概念要求收入和费用在其相关的会计期间确认，而非在收到或支付现金时。由此产生两个关键调整项：应计（欠款）和预付款（提前支付）。
Accrued expense: an expense that has been incurred during the period but not yet paid or invoiced. Example: electricity used in December but billed in January. Record as an expense in the current period with a corresponding liability.
应计费用：当期已发生但尚未支付或收到发票的费用。例如 12 月使用的电费在 1 月才开单。应在当期确认为费用，同时确认一项相应负债。
Prepaid expense: an expense paid in advance for a future period. Example: insurance premium paid for the next six months. Only the portion relating to the current period is charged as an expense; the rest is a current asset.
预付费用：为未来期间提前支付的费用。例如支付了未来六个月的保险费。只有与当期相关的部分才记为费用；剩余部分列为流动资产。
Accrued income: income earned but not yet received or invoiced, such as commission earned in December but received in January. Record as income in the current period with a corresponding asset (other receivables).
应计收入：已实现但尚未收到或开单的收入，例如 12 月赚取的佣金于 1 月收到。应在当期确认为收入，并确认一项相应资产（其他应收款）。
Prepaid (deferred) income: cash received in advance for goods or services yet to be provided. Only recognise income when the performance obligation is satisfied; until then, show it as a current liability (deferred income).
预收（递延）收入：提前收到的现金，但商品或服务尚未提供。只有在履约义务完成时才能确认收入；在此之前列为流动负债（递延收入）。
5. Depreciation Methods and Key Terms | 折旧方法与关键术语
Depreciation is the systematic allocation of the depreciable amount of a non-current asset over its useful life. It matches the cost of using the asset to the revenue it generates, following the matching principle.
折旧是将非流动资产的可折旧金额在其使用年限内系统分摊的过程。它遵循配比原则，将使用资产的成本与其产生的收入相匹配。
Straight-line method: Annual depreciation = (Cost – Residual value) ÷ Useful life
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