📚 CCEA Year 13 Accounting: Key Terminology Quick-Recall Guide | CCEA 13年级会计：核心术语速记指南
Mastering accounting terminology is essential for success in the CCEA Year 13 examination. This guide provides a structured quick-recall approach to help you memorise key terms, their definitions, and how they are applied in financial and management accounting contexts. Each section pairs English explanations with Chinese translations, followed by memory aids to reinforce learning.
掌握会计术语对于在 CCEA 13 年级考试中取得成功至关重要。本指南提供了一种结构化的速记方法，帮助您记忆关键术语、定义及其在财务会计和管理会计中的应用。每个部分都配有英文解释和中文翻译，并附有助记技巧以强化学习。
1. Assets, Liabilities & Equity | 资产、负债与权益
An asset is a resource controlled by the entity as a result of past events and from which future economic benefits are expected to flow to the entity.
资产是企业因过去事项而控制的资源，预期将导致未来经济利益流入企业。
Liabilities are present obligations of the entity arising from past events, the settlement of which is expected to result in an outflow of resources embodying economic benefits.
负债是企业因过去事项而承担的现时义务，预期会导致含有经济利益的资源流出。
Equity is the residual interest in the assets of the entity after deducting all its liabilities.
权益是企业的资产扣除所有负债后的剩余利益。
Quick recall: Use the mnemonic ‘ALE’ – Assets = Liabilities + Equity. Non-current assets are held for long-term use; current assets are expected to turn into cash within one year. Current liabilities are due within the same period.
速记：使用助记词“ALE”——资产 = 负债 + 权益。非流动资产用于长期使用；流动资产预计在一年内变现。流动负债在同期内到期。
A provision is a liability of uncertain timing or amount, such as a warranty provision. It is recognised when a present obligation exists and an outflow is probable.
预计负债是时间或金额不确定的负债，如保修准备金。当存在现时义务且很可能导致资源流出时确认。
2. Capital vs Revenue Expenditure | 资本支出与收益支出
Capital expenditure is money spent to acquire, improve, or extend the useful life of non-current assets. It is recorded as an asset on the statement of financial position and charged to the income statement over time through depreciation.
资本支出是为取得、改善或延长非流动资产使用寿命而发生的支出。它作为资产列入财务状况表，并通过折旧分期计入损益表。
Revenue expenditure is the ongoing spending on day-to-day operations, such as repairs, maintenance, wages and rent. It is expensed immediately in the income statement in the period it is incurred.
收益支出是日常运营的持续开支，例如维修、保养、工资和租金。它在其发生的当期立即在损益表中费用化。
Misclassifying capital expenditure as revenue expenditure understates profits and assets. Always ask: does this spending create a long-term benefit? If yes, it is likely capital.
将资本支出误归类为收益支出会低估利润和资产。始终自问：这笔支出是否产生长期利益？如果是，很可能属于资本支出。
Examples of capital expenditure: purchase of machinery, building extension, legal fees for acquiring property. Revenue expenditure: repainting the office, replacing a worn-out part.
资本支出示例：购买机器、厂房扩建、购置物业的法律费用。收益支出：重新粉刷办公室、更换磨损零件。
3. Depreciation & Amortisation | 折旧与摊销
Depreciation is the systematic allocation of the depreciable amount of a tangible non-current asset over its useful life. It reflects wearing out, usage, or obsolescence.
折旧是在有形非流动资产的使用寿命内，系统地分摊其应折旧金额。它反映了磨损、使用或过时。
Two common methods: the straight-line method (equal annual charge) and reducing balance method (a constant percentage applied to the net book value, giving a higher charge in earlier years).
两种常用方法：直线法（每年等额计提）和余额递减法（对账面净值采用固定百分比，早年计提更多）。
Amortisation is the equivalent term for intangible assets, such as goodwill, patents and development costs. It usually follows the straight-line pattern unless a more reliable measure exists.
摊销是适用于无形资产的对应术语，例如商誉、专利权和开发成本。除非能采用更可靠的方法，通常按直线法摊销。
Memory tip: ‘Depreciate physical, Amortise invisible.’ The annual depreciation charge reduces the carrying amount in the statement of financial position and appears as an expense in the income statement.
记忆诀窍：“实物用折旧，无形用摊销。”年度折旧费用会减少财务状况表中的账面价值，并在损益表中列为费用。
Understand that the reducing balance formula uses the rate: Rate = 1 – ⁿ√(Residual Value / Cost), where n is the useful life in years. CCEA may require you to compute depreciation and account for disposals.
要理解余额递减法公式采用：折旧率 = 1 – ⁿ√(残值 / 成本)，其中 n 是以年为单位的使用寿命。CCEA 可能会要求计算折旧并对处置进行账务处理。
4. Financial Statements Components | 财务报表组成
The Statement of Financial Position (Balance Sheet) shows assets, liabilities and equity at a specific point in time. It follows the accounting equation: A = L + E.
财务状况表（资产负债表）列示了企业在某一特定时点的资产、负债和权益。它遵循会计等式：A = L + E。
The Income Statement (Profit or Loss) reports revenue, expenses and the resulting profit or loss over a period. It helps assess financial performance.
损益表报告一个期间的收入、费用以及形成的利润或亏损，有助于评价财务业绩。
For limited companies, the Statement of Changes in Equity reconciles movements in share capital, reserves and retained earnings. Key items include dividends proposed/paid, bonus issues, rights issues and revaluation surpluses.
对于有限公司，权益变动表调节了股本、储备和留存收益的变动。关键项目包括拟派/已付股利、红利发行、配股发行以及重估盈余。
In CCEA A2, you must be familiar with the layout of a company’s published accounts, including non-current assets broken down into property, plant & equipment, intangible assets and investments.
在 CCEA A2 中，必须熟悉公司已公布账目的格式，包括将非流动资产细分为不动产、厂房和设备，无形资产及投资。
Quick recall: ‘SPF = snapshot; IS = movie.’ The statement of financial position is a snapshot; the income statement is like a movie of what happened between two snapshots. Always double-check whether retained earnings belong in equity, not liabilities.
速记：“SPF = 快照；IS = 电影。”财务状况表是快照；损益表像是两次快照之间发生了什么的一段影片。务必再检查留存收益是属于权益，而非负债。
5. Ratio Analysis Formulas | 比率分析公式
Ratios help analyse profitability, liquidity, efficiency and capital structure. For CCEA, you must learn the formulas and comment on the results.
比率有助于分析盈利能力、流动性、效率及资本结构。对 CCEA 而言，必须学习公式并对结果作出评述。
Gross Profit Margin = (Gross Profit ÷ Revenue) × 100
毛利率 = (毛利 / 收入) × 100
Net Profit Margin = (Net Profit ÷ Revenue) × 100
净利率 = (净利润 / 收入) × 100
Current Ratio = Current Assets ÷ Current Liabilities
流动比率 = 流动资产 / 流动负债
Quick Ratio (Acid Test) = (Current Assets − Inventory) ÷ Current Liabilities
速动比率（酸性测试）= (流动资产 − 存货) / 流动负债
Return on Capital Employed (ROCE) = (Operating Profit ÷ Capital Employed) × 100
已动用资本回报率 = (营业利润 / 已动用资本) × 100
Inventory Turnover (days) = (Average Inventory ÷ Cost of Sales) × 365
存货周转天数 = (平均存货 / 销售成本) × 365
Trade Receivables Days = (Trade Receivables ÷ Credit Sales) × 365
应收账款周转天数 = (应收账款 / 赊销收入) × 365
Gearing Ratio = (Non-current Liabilities ÷ Capital Employed) × 100
杠杆比率 = (非流动负债 / 已动用资本) × 100
Memory aid: Group ratios into ‘PELC’: Profitability, Efficiency, Liquidity, Gearing/Capital Structure. For liquidity, ‘Current’ is broad; ‘Quick’ removes inventory, the least liquid current asset.
记忆辅助：将比率分为“PELC”：盈利能力、效率、流动性、杠杆/资本结构。对于流动性，“流动比率”范围较宽；“速动比率”剔除了存货，即流动性最差的流动资产。
6. Costing Terminology | 成本核算术语
Direct costs can be traced directly to a cost unit (e.g., direct materials, direct labour). Indirect costs (overheads) cannot be directly attributed and must be apportioned and absorbed.
直接成本可直接追溯至成本对象（如直接材料、直接人工）。间接成本（制造费用）无法直接归属，必须进行分摊和吸收。
Fixed costs remain constant in total over a relevant range regardless of the level of activity (e.g., factory rent). Variable costs change in direct proportion to activity (e.g., raw materials).
固定成本在相关范围内总额保持不变，不受活动水平影响（例如厂房租金）。变动成本与活动水平成正比例变动（例如原材料）。
Semi-variable costs have both fixed and variable elements (e.g., telephone bill with line rental plus call charges). The high-low method can separate the fixed and variable portions.
半变动成本包含固定和变动两部分（例如电话费含线路租金和通话费）。可采用高低点法分离固定和变动部分。
Contribution = Sales revenue − Variable costs. It contributes towards covering fixed costs and then generating profit. The contribution margin ratio is (Contribution ÷ Sales).
边际贡献 = 销售收入 − 变动成本。它用于弥补固定成本，然后形成利润。边际贡献率 = 边际贡献 / 销售收入。
Understand marginal costing: inventory is valued at variable production cost only. Absorption costing values inventory at total production cost, including a share of fixed overheads. In CCEA, reconciling the profit difference is essential.
理解边际成本法：存货仅按变动生产成本计价。吸收成本法按总生产成本对存货计价，包括一部分固定制造费用。在 CCEA 中，对利润差异进行调节至关重要。
7. Budgeting & Variance Analysis | 预算与差异分析
A budget is a quantitative plan of action prepared in advance of a defined period. Budgetary control involves comparing actual results with the budget and acting on variances.
预算是在特定期间之前事先编制的量化行动计划。预算控制包括将实际结果与预算进行比较，并根据差异采取措施。
A flexed budget adjusts the original budget to reflect the actual level of activity. It is essential for meaningful variance reporting because it compares like with like.
弹性预算将原预算按实际活动水平进行调整。这对于有意义的差异报告至关重要，因为它是在对等基础上进行比较。
Variances are labelled favourable (F) if actual profit is higher than expected, or adverse (A) if lower. For costs, lower actual spending is favourable; higher spending is adverse.
如果实际利润高于预期，差异标记为有利差异（F）；如果更低，则为不利差异（A）。对于成本，实际支出更低是有利的；更高则是不利的。
Key variances: Material price variance = (Standard price − Actual price) × Actual quantity purchased. Material usage variance = (Standard quantity for actual output − Actual quantity) × Standard price. Similar patterns apply to labour rate and labour efficiency variances.
关键差异：材料价格差异 = (标准价格 − 实际价格) × 实际采购量。材料用量差异 = (实际产量的标准用量 − 实际用量) × 标准价格。同理适用于劳动工资率和劳动效率差异。
Memory trick: ‘Price = how much you paid vs plan; Usage = how much you used vs plan.’ Always write ‘F’ or ‘A’ beside each figure in the exam to avoid sign errors.
记忆技巧：“价格差异 = 你花了多少钱 vs 计划；用量差异 = 你用了多少 vs 计划。”在考试中，务必在每个数字旁标注“F”或“A”，以免符号错误。
8. Investment Appraisal Techniques | 投资评估方法
Investment appraisal is used to assess whether a capital project is worthwhile. CCEA candidates must know Payback, Accounting Rate of Return (ARR), Net Present Value (NPV) and Internal Rate of Return (IRR).
投资评估用于判断资本项目是否值得投资。CCEA考生必须掌握投资回收期、会计报酬率（ARR）、净现值（NPV）和内含报酬率（IRR）。
Payback period: the time it takes for the initial investment to be recovered from net cash inflows. It is simple but ignores time value of money and cash flows after payback.
投资回收期：从净现金流入中收回初始投资所需的时间。该方法简单，但忽略了货币时间价值和回收期后的现金流量。
ARR = (Average annual profit ÷ Average investment) × 100. It uses accounting profits rather than cash flows and also ignores timing. The average investment is often (Initial cost + Scrap value) ÷ 2.
ARR = (年均利润 / 平均投资额) × 100。它使用会计利润而非现金流，同样忽略了时间因素。平均投资额通常为（初始成本 + 残值）/ 2。
NPV discounts all future cash flows to present value using a cost of capital. A positive NPV indicates the project should be accepted. It is the preferred method because it considers both timing and risk.
NPV 运用资本成本将所有未来现金流量折现为现值。净现值为正表示项目应予接受。这是首选方法，因为它同时考虑了时间和风险。
IRR is the discount rate that gives a zero NPV. It is found by linear interpolation. The decision rule is to accept if IRR exceeds the cost of capital.
IRR 是使净现值为零的折现率，通过线性插值法求得。决策规则是，如果 IRR 超过资本成本，就接受项目。
Tip: Remember ‘NPV uses NPV = Σ(CFt / (1+r)^t) − Initial cost’. The discount factor for year n is 1/(1+r)^n. Tabulate cash flows and keep signs consistent.
提示：记住“NPV 计算式为 NPV = Σ(CFₜ / (1+r)^t) − 初始成本”。第 n 年的折现系数为 1/(1+r)^n。将现金流量列表并保持符号一致。
9. Shares, Reserves & Dividends | 股份、储备与股利
Ordinary shares carry voting rights and a residual claim on dividends. Preference shares usually carry a fixed dividend rate and may be cumulative, giving priority to dividends before ordinary shareholders.
普通股带有表决权和对股利的剩余索取权。优先股通常具有固定股息率，并可能是累积的，在普通股股东之前优先分配股利。
Share premium arises when shares are issued at a price above their nominal value. This account is a non-distributable reserve, but it can be used for bonus issues.
股份溢价产生于以高于面值的价格发行股份。该账户是不可分配的储备，但可用于红股发行。
A bonus issue (scrip issue) capitalises reserves by issuing fully paid shares to existing shareholders in proportion to their holdings. No cash is raised; reserves decrease, share capital increases.
红股发行（送股）将储备资本化，按持股比例向现有股东配发缴足股份。不筹集现金；储备减少，股本增加。
A rights issue raises cash by offering new shares to existing shareholders at a discount to market price. The journal entries involve debiting cash and crediting share capital and share premium.
配股发行通过向现有股东按市价折扣发售新股筹集现金。会计分录为借记现金，贷记股本和股份溢价。
Dividends are declared from retained earnings. Interim dividends are paid during the year; final dividends are proposed after the year-end and approved at the AGM. In the financial statements, only paid dividends appear in the statement of changes in equity.
股利从留存收益中宣告发放。中期股利在年度内支付；期末股利在年度结束后提议，经年度股东大会批准。在财务报表中，只有已付股利出现在权益变动表中。
10. Incomplete Records Techniques | 不完整记录处理
When full double-entry records are not available, you must reconstruct accounts using control accounts, cash summaries and mark-up/margins. This is a core CCEA A2 skill.
当缺乏完整的复式记账记录时，必须运用统驭账户、现金汇总表以及成本加成率/毛利率重建账目。这是 CCEA A2 的核心技能。
Mark-up is the gross profit expressed as a percentage of cost of sales. Margin is gross profit expressed as a percentage of selling price. The relationship is: Margin = Mark-up / (1 + Mark-up).
成本加成率是以销售成本为基数计算的毛利率。毛利率是以售价为基数计算的毛利率。两者关系为：毛利率 = 成本加成率 / (1 + 成本加成率)。
To calculate missing sales, use: Sales = Cost of sales / (1 − margin percentage). To find purchases, construct a trade payables control account, incorporating opening and closing balances, cash paid and discount received.
计算缺失的销售收入，使用：销售收入 = 销售成本 / (1 − 毛利率)。要计算采购额，构建应付账款统驭账户，纳入期初余额、期末余额、已付现金和已获折扣。
Similarly, a cash account summary helps reconcile opening and closing cash balances by identifying cash takings and payments. Missing inventory can be derived using the markup or margin if the gross profit ratio is known.
类似地，现金账汇总表通过识别现金收入和支付，帮助调节期初和期末现金余额。如果毛利率已知，可利用成本加成率或毛利率推导出缺失的存货数字。
Exam advice: Always start incomplete records questions by drafting the control accounts for trade receivables, trade payables and cash. Use the dual effect to fill gaps. Check that your reconstructed figures balance.
考试建议：遇到不完整记录题目，始终先草拟应收账款、应付账款和现金的统驭账户。运用双重影响填补缺失数字。检查重建的数字是否平衡。
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