📚 Year 13 Edexcel Accounting: Glossary Quick-Memorisation Guide | A-Level 会计词汇术语速记指南
Mastering the technical vocabulary of Year 13 Edexcel Accounting is half the battle. This guide gives you concise definitions, memory shortcuts, and Chinese explanations for the most tested terms, so you can recall them confidently in the exam.
掌握 Year 13 Edexcel 会计的技术词汇是成功的一半。本指南为你提供最常考术语的简明定义、记忆捷径和中文解释，让你在考试中自信回忆。
1. Financial Statements | 财务报表
Income statement (profit and loss account): A financial statement that summarises revenue and expenses over a period to calculate profit or loss. Think of it as a ‘performance film’ showing how the business did over time.
利润表（损益表）： 汇总一段时期内收入和费用以计算利润或损失的财务报表。把它想象成一部“业绩电影”，展示企业在一段时间内的表现。
Statement of financial position (balance sheet): A snapshot of assets, liabilities, and equity at a specific date. Remember: A = L + E. It is the ‘photo’ of what the business owns and owes.
财务状况表（资产负债表）： 在特定日期对资产、负债和权益的快照。记住会计等式：资产 = 负债 + 权益。它是企业拥有和欠款的“照片”。
Statement of cash flows: Reports cash inflows and outflows from operating, investing, and financing activities. Key word: cash, not profit. A business can be profitable but run out of cash.
现金流量表： 报告来自经营、投资和筹资活动的现金流入和流出。关键词：现金，不是利润。企业可能盈利但仍会耗尽现金。
2. Accounting Principles and Concepts | 会计原则与概念
Accruals (matching) concept: Revenue and expenses are recorded when earned or incurred, not when cash is received or paid. ‘Match’ income to the period it belongs to.
权责发生制（配比）概念： 收入和费用在其赚取或发生时记录，而非在收到或支付现金时。将收入“匹配”到其所属期间。
Going concern: Assumes the business will continue operating for the foreseeable future. Without it, assets might be valued at break-up value.
持续经营： 假设企业在可预见的未来将继续运营。若无此假设，资产可能按清算价值计价。
Prudence (conservatism): Recognise all probable losses but do not anticipate profits until realised. ‘Anticipate no profit, provide for all losses.’
稳健性（保守性）： 确认所有可能的损失，但不要预计利润直到实现。“不预计利润，但要为所有损失做准备。”
3. Ratio Analysis: Profitability | 比率分析：盈利能力
Gross profit margin: (Gross profit / Revenue) × 100%. Shows how much of each pound of sales is left after covering direct costs. A high margin suggests strong pricing power or low production cost.
毛利率： （毛利 / 收入）× 100%。显示每1英镑销售收入在支付直接成本后剩下多少。高毛利率表明定价能力强或生产成本低。
Operating profit margin: (Operating profit / Revenue) × 100%. Measures profit from core operations before interest and tax. Excludes non-operational items.
营业利润率： （营业利润 / 收入）× 100%。衡量核心运营在利息与税前产生的利润。排除非经营性项目。
Return on capital employed (ROCE): (Operating profit / Capital employed) × 100%. Key efficiency ratio. It tells you how well the business generates profit from its long-term funding. Capital employed = total assets − current liabilities or equity + non-current liabilities.
已用资本回报率（ROCE）： （营业利润 / 已用资本）× 100%。关键的效率比率。它告诉你企业如何有效地从长期资金中产生利润。已用资本 = 总资产 – 流动负债，或权益 + 非流动负债。
4. Ratio Analysis: Liquidity and Efficiency | 比率分析：流动性与效率
Current ratio: Current assets / Current liabilities. Measures ability to pay short-term debts. Ideal range usually 1.5:1 to 2:1, but varies by industry.
流动比率： 流动资产 / 流动负债。衡量偿还短期债务的能力。理想范围通常为 1.5:1 至 2:1，但因行业而异。
Quick (acid test) ratio: (Current assets − inventory) / Current liabilities. A stricter test of liquidity because inventory may not be quickly converted to cash.
速动（酸性测试）比率： （流动资产 – 存货）/ 流动负债。对流动性更严格的测试，因为存货可能无法快速转换为现金。
Inventory turnover (stock turnover): Cost of goods sold / Average inventory. Shows how many times inventory is sold and replaced. A high turnover suggests efficient sales and stock control. Remember: turnover means ‘how many times’, not a monetary value.
存货周转率： 销售成本 / 平均存货。显示存货出售和补充的次数。高周转率表明销售和存货控制高效。记住：turnover 在此指“次数”，而非货币金额。
5. Marginal Costing and Break-even | 边际成本与盈亏平衡
Contribution per unit: Selling price per unit − Variable cost per unit. It is the amount each unit contributes towards covering fixed costs and then generating profit.
单位边际贡献： 单位售价 − 单位变动成本。它是每单位产出对覆盖固定成本并产生利润所作的贡献金额。
Break-even point (units): Total fixed costs / Contribution per unit. The output level where total revenue equals total cost (profit is zero). Visualise the intersection on a break-even chart.
盈亏平衡点（单位）： 总固定成本 / 单位边际贡献。总收入等于总成本（利润为零）的产出水平。想象盈亏平衡图上的交点。
Margin of safety: (Actual or budgeted sales − Break-even sales) / Actual or budgeted sales × 100%. Measures the risk cushion. A higher margin means lower risk of loss if sales fall.
安全边际： （实际或预算销售额 − 盈亏平衡销售额）/ 实际或预算销售额 × 100%。衡量风险缓冲。安全边际越高，即使销售下降，亏损风险也越低。
6. Absorption Costing vs. Marginal Costing | 吸收成本法与边际成本法
Absorption costing: All manufacturing costs (variable and fixed factory overhead) are allocated to units of output. Closing inventory is valued at full production cost, transferring fixed overheads to the next period.
吸收成本法： 所有生产成本（变动和固定制造费用）都分配到产出单位。期末存货按完全生产成本计价，将固定制造费用结转到下一期间。
Over/under absorption: The difference between applied (absorbed) overhead and actual overhead. Over-absorbed overhead increases profit; under-absorbed overhead reduces profit. Remember: ‘actual – absorbed’.
制造费用多/少分配： 已分配（吸收）的制造费用与实际制造费用之间的差额。多分配制造费用增加利润；少分配制造费用减少利润。记住：“实际 − 已分配”。
Marginal costing: Only variable costs are charged to units; fixed costs are treated as period costs. Closing inventory is valued at variable production cost only. Net profit differs from absorption costing when inventory levels change.
边际成本法： 只有变动成本计入产品；固定成本被视为期间成本。期末存货仅按变动生产成本计价。当存货水平变动时，净利润与吸收成本法不同。
7. Budgeting and Standard Costing | 预算编制与标准成本法
Budget: A quantified financial plan for a future period. Can be fixed (unchanged regardless of activity) or flexible (adjusted for actual activity). Think of it as a financial roadmap.
预算： 对未来期间的量化财务计划。可以是固定预算（无论业务量如何都保持不变）或弹性预算（根据实际业务量调整）。把它看作财务路线图。
Variance: The difference between budgeted and actual figures. Favourable variance (F) increases profit; adverse variance (A) reduces profit. Variances are tools, not judgments—investigate the cause.
差异： 预算数与实际数之间的差异。有利差异（F）增加利润；不利差异（A）减少利润。差异是调查原因的工具，而非判断。
Standard cost: A predetermined target cost per unit, built from standard prices and standard quantities of inputs. Used for performance measurement and inventory valuation.
标准成本： 预先确定的每单位目标成本，由标准价格和标准投入量构建而成。用于业绩衡量和存货计价。
8. Investment Appraisal | 投资评估
Payback period: The time taken to recover the initial investment from net cash flows. The shorter, the better for liquidity and risk. Easy to calculate but ignores time value of money.
回收期： 从净现金流中收回初始投资所需的时间。通常越短对流动性和风险越有利。容易计算但忽略了货币时间价值。
Net present value (NPV): The sum of discounted future cash flows minus initial investment. Uses a discount rate (cost of capital) to reflect time value of money. Accept project if NPV > 0. NPV directly measures value added.
净现值（NPV）： 未来现金流折现后的总和减去初始投资。使用折现率（资本成本）反映货币时间价值。若 NPV > 0 则接受项目。NPV 直接衡量价值增加。
Internal rate of return (IRR): The discount rate that makes NPV = 0. It is the project’s expected rate of return. Compare IRR with the cost of capital; if IRR > cost of capital, the project is acceptable.
内部收益率（IRR）： 使 NPV = 0 的折现率。它是项目的预期回报率。将 IRR 与资本成本比较；若 IRR > 资本成本，项目可行。
9. Capital and Revenue Expenditure | 资本性支出与收益性支出
Capital expenditure: Spending on non-current assets or improvements that extend an asset’s useful life or earning capacity. It appears on the statement of financial position and is depreciated over time. Think ‘asset-improvement, not day-to-day expense’.
资本性支出： 用于购买非流动资产或进行能延长资产使用寿命或提升盈利能力的改良支出。它列示于财务状况表中，并随时间计提折旧。想象“资产改良，而非日常费用”。
Revenue expenditure: Day-to-day running costs and repair/maintenance that merely maintains existing earning capacity. It is charged to the income statement in the period incurred. Wrong classification distorts profit and asset values.
收益性支出： 日常运营成本以及仅仅维持现有盈利能力的维修/维护支出。它于发生当期计入利润表。错误分类会扭曲利润和资产价值。
10. Company Accounts and Share Capital | 公司账目与股本
Ordinary share capital: The nominal value of shares issued to ordinary shareholders. Ordinary shareholders are owners who receive dividends after preference shareholders and have voting rights.
普通股本： 向普通股股东发行股票的面值。普通股股东是企业的所有者，在优先股股东之后获得股利，并拥有投票权。
Share premium: The excess amount received above the nominal value when shares are issued. It is a capital reserve, not available for cash dividends. Recorded in the ‘share premium account’.
股本溢价： 发行股票时收到的超过面值的金额。它是一种资本公积，不能用于现金股利。记录在“股本溢价账户”中。
Dividends: Distributions of profit to shareholders. Interim dividends are paid during the year; final dividends are proposed after year-end. Only declared dividends appear in the financial statements, not proposed dividends (under IAS 10).
股利： 向股东分配的利润。中期股利在年度内支付；年终股利在年末后提议。只有已宣告的股利才出现在财务报表中，而非提议的股利（根据 IAS 10）。
11. Ethics and Regulatory Framework | 职业道德与监管框架
True and fair view: The overriding requirement that financial statements present fairly the financial position and performance. It underpins the application of accounting standards and principles.
真实与公允： 财务报表必须公允地反映财务状况和业绩的最高要求。它是应用会计准则和原则的基础。
Materiality: Information is material if its omission or misstatement could influence economic decisions of users. What is material depends on size and nature of the item relative to the business context.
重要性： 如果信息的遗漏或错报可能影响使用者的经济决策，则该信息具有重要性。重要性取决于项目的规模及性质与业务环境的相对关系。
Objectivity and independence: Accountants must not allow bias, conflict of interest, or undue influence to override professional judgment. Auditors especially must be independent in mind and appearance.
客观性与独立性： 会计师不得让偏见、利益冲突或不当影响凌驾于专业判断之上。审计师尤其必须在思想和表现上保持独立。
12. Cash Flow and Working Capital Management | 现金流与营运资本管理
Working capital: Current assets minus current liabilities. Positive working capital is needed for day-to-day liquidity. Too high, however, suggests inefficient use of resources.
营运资本： 流动资产减去流动负债。正的营运资本是维持日常流动性所必需的。但过高则表明资源使用低效。
Overtrading: A business expands too quickly without adequate long-term finance, putting severe pressure on cash and working capital. It may show high profits but faces a liquidity crisis.
过度交易： 企业在没有足够长期资金的情况下过快扩张，对现金和营运资本造成巨大压力。可能显示高利润但面临流动性危机。
Cash conversion cycle: Inventory days + Receivable days − Payable days. It measures how long cash is tied up from paying suppliers to collecting from customers. The shorter, the better for cash flow.
现金转换周期： 存货周转天数 + 应收账款周转天数 − 应付账款周转天数。它衡量从支付供应商到从客户收回现金的现金占用时间。越短对现金流越有利。
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