📚 Year 12 SQA Accounting: Vocabulary & Terminology Quick Memorisation Guide | Year 12 SQA 会计：词汇术语速记指南
Mastering accounting terminology is essential for success in the SQA Higher Accounting course. A clear understanding of key terms not only helps you interpret exam questions accurately but also enables you to construct well-structured ledger accounts, adjustments, and final statements. This guide breaks down the most important vocabulary into logical categories and pairs each term with a simple memory tip to speed up your revision.
掌握会计术语是 SQA Higher 会计课程取得成功的关键。清晰理解关键术语不仅能帮助你准确解读考试题目，还能让你构建结构合理的分类账、调整分录和最终报表。本指南将最重要的词汇按逻辑分类，并为每个术语配上简单的记忆技巧，以加速你的复习。
1. The Accounting Equation & Core Concepts | 会计等式与核心概念
Assets are resources controlled by a business as a result of past events and from which future economic benefits are expected to flow. Examples include cash, inventory, trade receivables, and machinery.
资产是指企业因过去事项而控制的、预期会带来未来经济利益的资源。常见例子有现金、存货、应收账款和机器设备。
Liabilities represent present obligations of the entity arising from past events, the settlement of which is expected to result in an outflow of resources. Common liabilities are trade payables, bank overdrafts, and loans.
负债代表企业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企业。常见的负债包括应付账款、银行透支和贷款。
Equity is the residual interest in the assets of the entity after deducting all its liabilities. It reflects the owner’s stake in the business, comprising capital invested and retained earnings.
权益是指企业资产扣除所有负债后由所有者享有的剩余利益，反映了所有者对企业的投入和留存收益。
Assets = Liabilities + Equity
资产 = 负债 + 权益
The accounting equation must always balance; every transaction has a dual effect that keeps the equation in equilibrium.
会计等式必须始终平衡；每一笔交易都会产生双重影响，使等式保持平衡。
Memory Tip: Think of ‘ALE’ – Assets = Liabilities + Equity. Just as brewing a perfect ale requires balanced ingredients, your books must always balance.
记忆技巧：记住 ‘ALE’——资产 = 负债 + 权益。就像酿造完美的麦芽酒需要平衡的原料一样，你的账本必须始终保持平衡。
2. Double-Entry Rules & Account Types | 复式记账规则与账户类型
Every transaction is recorded in at least two accounts using debits and credits. An increase in an asset or expense is a debit, while an increase in a liability, equity, or income is a credit.
每笔交易至少记录在两个账户中，使用借项和贷项。资产或费用的增加记入借方，而负债、权益或收入的增加记入贷方。
The five main types of accounts are Assets, Liabilities, Equity, Income, and Expenses. For Assets and Expenses, debit increases and credit decreases; for Liabilities, Equity, and Income, credit increases and debit decreases.
五种主要账户类型分别是资产、负债、权益、收入和费用。资产和费用类账户借增贷减；负债、权益和收入类账户贷增借减。
Memory Tip: Use ‘DEAD CLIC’ – Debit Expenses, Assets, Drawings; Credit Liabilities, Income, Capital. It instantly reminds you which side increases each category.
记忆技巧：使用 ‘DEAD CLIC’——借方：费用 (Expenses)、资产 (Assets)、提款 (Drawings)；贷方：负债 (Liabilities)、收入 (Income)、资本 (Capital)。这能快速提示你每个类别该在哪一边增加。
3. Revenue & Expense Terminology | 收入与费用术语
Revenue refers to income earned from the ordinary activities of a business, such as sales of goods or services. It is sometimes called ‘turnover’ and is recorded gross before deducting sales returns.
收入指企业日常活动中产生的收益，例如商品销售或服务收入。它有时被称为“营业额”，并在扣除销售退回之前按总额记录。
Cost of sales begins with opening inventory, plus purchases and carriage inwards, less closing inventory. Purchases returns are deducted from purchases, and carriage outwards is treated as a selling expense, not part of cost of sales.
销售成本以期初存货为起点，加上采购额和进货运费，减去期末存货。采购退回从采购额中扣除，而销货运费则作为销售费用处理，不属于销售成本。
Discount allowed is an expense (given to credit customers), while discount received is other income (earned from prompt payment to suppliers). Be precise about which line they appear on in the income statement.
给予客户的折扣是一项费用（给予赊销客户），而从供应商处获得的折扣则属于其他收益（因及时付款而获得）。注意它们出现在利润表中的确切行次。
Memory Tip: Carriage inwards is ‘in’ to the warehouse – add it to purchases. Carriage outwards is ‘out’ to customers – treat it as a selling cost.
记忆技巧：进货运费是运“进”仓库的——加到采购成本中。销货运费是运“出”给客户的——作为销售费用处理。
4. Assets & Liabilities: Current vs Non-Current | 资产与负债：流动与非流动
Non-current assets are held for long-term use in the business, such as land, buildings, machinery, and vehicles. They are shown on the statement of financial position after deducting accumulated depreciation.
非流动资产是企业长期持有的资产，如土地、建筑物、机器设备和车辆。在财务状况表中，它们以扣除累计折旧后的账面净值列示。
Current assets are expected to be realised within 12 months, including cash, inventory, trade receivables, and prepayments. They are listed in order of liquidity.
流动资产预计在12个月内变现，包括现金、存货、应收账款和预付费用。它们按流动性由低到高排列。
Non-current liabilities are obligations due after more than one year, such as bank loans and mortgages. Current liabilities are due within one year, e.g. trade payables, bank overdraft, and accruals.
非流动负债是偿还期超过一年的债务，如银行借款和抵押贷款。流动负债在一年内到期，例如应付账款、银行透支和应计费用。
Memory Tip: Imagine a ‘current’ river – anything that flows within 12 months is a current asset or liability. Long-term items stay on the ‘bank’ as non-current.
记忆技巧：想象一条“流动的”河流——12个月内流动的东西是流动资产或流动负债。长期项目则待在“岸上”，作为非流动项目。
5. Accruals & Prepayments: Adjusting Entries | 应计与预付：调整分录
An accrual is an expense incurred but not yet paid or revenue earned but not yet received. Under the accruals concept, expenses and income are matched to the period in which they occur, not when cash is transferred.
应计项目是指已发生但尚未支付的费用，或已赚得但尚未收到的收入。根据权责发生制概念，费用和收入要在其发生的期间内匹配，而不是在现金转移时才确认。
A prepayment is an amount paid in advance for a future period, such as insurance or rent. Prepaid expenses create a current asset, while accrued expenses create a current liability.
预付项目是为未来期间预先支付的金额，如保险费或租金。预付费用形成一项流动资产，而应计费用则形成一项流动负债。
Accrued income (e.g. rent receivable earned but not yet received) is a current asset; prepaid income (revenue received in advance) is a current liability. Always adjust both the income statement and the statement of financial position.
应计收入（例如已赚取但尚未收到的租金）是一项流动资产；预收收入（提前收到的款项）是一项流动负债。务必要同时调整利润表和财务状况表。
Memory Tip: ‘Accrual’ sounds like ‘a cruel’ delay – the bill has arrived, but the cash hasn’t yet. ‘Prepayment’ means you paid ‘pre’ (before) using the service.
记忆技巧：“应计”听上去像是“迟到的账单”——发票已到，但现金尚未支付。“预付”意味着你在使用服务之“前”就付了款。
6. Depreciation & Disposal of Non-Current Assets | 折旧与非流动资产处置
Depreciation is the systematic allocation of an asset’s cost over its useful life. The two common methods are straight-line and reducing balance. Straight-line formula: (Cost – Residual value) / Useful life.
折旧是将资产成本在其使用寿命内系统分配的过程。常用的两种方法是直线法和余额递减法。直线法公式为：(成本 – 残值) / 使用年限。
Accumulated depreciation is deducted from the cost to give the carrying amount (net book value) on the statement of financial position. It appears as a credit balance in the provision for depreciation account.
累计折旧从成本中减去，得出财务状况表上的账面净值（净账面价值），它在折旧准备账户中表现为贷方余额。
When an asset is sold, a disposal account is opened. The profit or loss on disposal is calculated by comparing sale proceeds with the carrying amount at the date of disposal.
出售资产时，需开设处置账户。处置损益是通过将出售收入与处置日账面净值进行比较来计算得出的。
Memory Tip: Straight-line ‘straight’ like a ruler – same amount each year. Reducing balance ‘reduces’ like a car’s value dropping fastest in early years.
记忆技巧：直线法像尺子一样“笔直”——每年摊销额相同。余额递减法就像汽车的价值在早期下降最快。
7. Bad Debts & Allowance for Doubtful Debts | 坏账与坏账准备
A bad debt is a trade receivable that is confirmed as irrecoverable. It is written off as an expense in the income statement and removed from trade receivables.
坏账是已确认无法收回的应收账款，它在利润表中作为费用注销，并从应收账款中移除。
An allowance for doubtful debts is an estimate of receivables that may not be collected. An increase in the allowance is charged as an expense; a decrease is credited back as income.
坏账准备是对可能无法收回的应收账款的估计。准备金的增加记作费用；准备金的减少则作为收益冲回。
In the statement of financial position, trade receivables are shown net of the allowance for doubtful debts. This aligns with the prudence concept.
在财务状况表中，应收账款以扣除坏账准备后的净额列示，这符合谨慎性原则。
Memory Tip: ‘Bad’ debt is already dead – write it off. ‘Doubtful’ means you suspect trouble but are not yet sure, so you create a cautious cushion (allowance).
记忆技巧：“坏”账已经坏死了——直接注销。“可疑”意味着你怀疑有问题但还不确定，因此创建一个谨慎的缓冲垫（准备金）。
8. Control Accounts, Bank Reconciliation & Suspense Accounts | 控制账户、银行对账与暂记账户
A sales ledger control account (SLCA) summarises all trade receivable transactions. A purchase ledger control account (PLCA) summarises trade payable transactions. They help locate errors and prevent fraud.
销售分类账控制账户 (SLCA) 汇总所有应收账款交易。采购分类账控制账户 (PLCA) 汇总应付账款交易。它们有助于查找错误并防范舞弊。
A bank reconciliation statement explains differences between the cash book balance and the bank statement balance. Typical adjustments include unpresented cheques, outstanding lodgements, and bank charges.
银行对账单调节表解释了现金账簿余额与银行对账单余额之间的差异。常见的调整包括未兑现支票、在途存款和银行手续费。
A suspense account is a temporary account used when the trial balance does not balance. Once the errors are found, correcting journal entries clear the suspense account.
暂记账户是试算表不平衡时使用的临时账户。一旦找到错误，通过更正分录将暂记账户结清。
Memory Tip: Think of control accounts as ‘big boss’ summaries of individual customer/supplier balances. A bank reconciliation is like a ‘spot the difference’ puzzle between your book and the bank’s.
记忆技巧：把控制账户想象成客户/供应商明细余额的“总老板”汇总。银行对账就像是你与银行之间的“找不同”游戏。
9. Ratio Analysis for Financial Statements | 财务报表分析比率
Ratio analysis interprets relationships between figures in the financial statements. Profitability ratios such as gross profit margin (Gross Profit / Revenue × 100%) and net profit margin measure profit generation.
比率分析解读财务报表各数字之间的关系。盈利能力比率，如毛利率（毛利/营业收入 × 100%）和净利率，衡量企业的盈利生成能力。
Liquidity ratios assess short-term survival: current ratio (Current Assets / Current Liabilities : 1) and acid test (Quick Assets / Current Liabilities : 1). Quick assets exclude inventory.
流动性比率评估短期生存能力：流动比率（流动资产/流动负债 : 1）和速动比率（速动资产/流动负债 : 1）。速动资产不含存货。
Efficiency ratios like trade receivable days (Trade Receivables / Credit Sales × 365) and inventory turnover (Cost of Sales / Average Inventory) show how well resources are managed.
效率比率，如应收账款周转天数（应收账款/赊销收入 × 365）和存货周转率（销售成本/平均存货），显示资源管理效率。
| Ratio | Formula |
| Gross Profit Margin | (Gross Profit / Revenue) × 100% |
| Current Ratio | Current Assets : Current Liabilities |
| Trade Receivable Days | (Trade Receivables / Credit Sales) × 365 |
Memory Tip: For profitability think ‘how much profit per £1 sale’; for liquidity think ‘can we pay bills?’; for efficiency think ‘how fast we turn stock and collect cash’.
记忆技巧：对于盈利能力，想想“每一英镑销售额能产生多少利润”；对于流动性，想想“能否支付账单”；对于效率，想想“存货和现金回笼有多快”。
10. Budgeting & Variance Analysis | 预算编制与差异分析
A budget is a financial plan for a future period. Budgets can be fixed (based on one activity level) or flexible (adjusted for different activity levels). They aid planning, control, and performance evaluation.
预算是对未来期间的财务计划。预算可以是固定预算（基于单一业务量水平）或弹性预算（根据不同业务量水平调整）。它们有助于规划、控制和业绩评价。
A variance is the difference between the budgeted figure and the actual result. Favourable (F) variances increase profit relative to budget; adverse (A) variances reduce profit.
差异是指预算数与实际结果之间的差额。有利差异 (F) 相对于预算增加利润；不利差异 (A) 则减少利润。
Common variances include sales price variance, sales volume variance, material price variance, and labour efficiency variance. Analysing them helps managers take corrective action.
常见差异包括销售价格差异、销售数量差异、材料价格差异和人工效率差异。分析这些差异有助于经理采取纠正措施。
Memory Tip: ‘A’ stands for Adverse – think ‘Alarming’ for profit. ‘F’ for Favourable – think ‘Fantastic’. Compare actual cost vs budget: spending more is adverse.
记忆技巧：‘A’ 代表不利——想象成利润“Alarming 警示”；’F’ 代表有利——想象成“Fantastic 棒极了”。将实际成本与预算比较：花费更多就是不利差异。
11. Partnership & Limited Company Terms | 合伙与公司术语
In a partnership, profits are split according to the profit-sharing ratio. An appropriation account adjusts net profit for interest on drawings, interest on capital, and partner salaries before dividing the residual profit.
在合伙企业中，利润按损益分配比率分摊。利润分配账户会先调整提款利息、资本利息和合伙人薪金，然后再分配剩余利润。
Partners’ current accounts record their share of profit, drawings, and interest. The capital account usually remains fixed unless additional capital is introduced.
合伙人的往来账户记录其利润份额、提款和利息。除非追加资本，否则资本账户通常保持不变。
A limited company issues share capital and is a separate legal entity. Reserves such as retained earnings and revaluation reserve are part of equity. Dividends are distributions of profit to shareholders and are shown in the statement of changes in equity.
有限公司发行股本，是独立的法律主体。留存收益和重估储备等各项准备金属于权益的一部分。股利是对股东的利润分配，在权益变动表中列示。
Memory Tip: For partnerships, remember ‘A-C-I-D’: Appropriation, Current accounts, Interest, Drawings. For companies, ‘SEC’ – Shares, Equity (reserves), Changes in equity statement.
记忆技巧：对于合伙企业，记住 ‘A-C-I-D’：利润分配 (Appropriation)、往来账户 (Current accounts)、利息 (Interest)、提款 (Drawings)。对于公司，记住 ‘SEC’——股本 (Shares)、权益
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