Accounting Vocabulary and Terminology Quick Memory Guide | 会计词汇术语速记指南

📚 Accounting Vocabulary and Terminology Quick Memory Guide | 会计词汇术语速记指南

Mastering accounting terminology is essential for Year 13 Edexcel students. This guide covers key vocabulary across financial statements, ratio analysis, cost accounting, budgeting, investment appraisal and accounting concepts, presented in easy-to-memorise bilingual pairs.

掌握会计术语对 Edexcel Year 13 学生至关重要。本指南涵盖财务报表、比率分析、成本会计、预算、投资评估和会计概念的核心词汇，通过中英对照帮助快速记忆。

1. Core Financial Statements Terminology | 核心财务报表术语

The statement of profit or loss and other comprehensive income reports the financial performance of a business over an accounting period, detailing revenue, expenses and overall profit or loss.

利润表及其他综合收益表报告企业在一个会计期间内的财务业绩，列示收入、费用以及总损益。

The statement of financial position (balance sheet) provides a snapshot of a company’s assets, liabilities and equity at a specific point in time, reflecting its financial position.

财务状况表（资产负债表）提供企业在某一特定日期的资产、负债和权益的快照，反映其财务状况。

The statement of cash flows classifies cash movements into operating, investing and financing activities, showing the change in cash and cash equivalents during the period.

现金流量表将现金变动分为经营活动、投资活动和融资活动，显示期间现金及现金等价物的变化。

2. Elements of the Statement of Financial Position | 财务状况表要素

Non-current assets are long-term resources held for more than one year, such as property, plant and equipment, intangible assets and long-term investments.

非流动资产是指持有期限超过一年的长期资源，如物业、厂房和设备、无形资产及长期投资。

Current assets include items expected to be realised, sold or consumed within the normal operating cycle, including inventory, trade receivables and cash at bank.

流动资产包括预计在正常经营周期内变现、出售或耗用的项目，如存货、应收账款和银行存款。

Current liabilities are obligations due for settlement within 12 months, commonly trade payables, bank overdrafts and accrued expenses.

流动负债是需要在 12 个月内清偿的债务，常见的有应付账款、银行透支和应计费用。

Non-current liabilities are borrowings and obligations not due within one year, such as debentures and bank loans, which finance long-term assets.

非流动负债是偿还期超过一年的借款和债务，如公司债券和银行贷款，为长期资产提供资金。

Equity represents the residual interest in the assets after deducting liabilities, comprising share capital, retained earnings and other reserves.

权益

Published by TutorHao | Year 13 Accounting Revision Series | aleveler.com

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