GCSE AQA Accounting: Essential Terminology Quick-Memorisation Guide | GCSE AQA 会计：必备术语速记指南

📚 GCSE AQA Accounting: Essential Terminology Quick-Memorisation Guide | GCSE AQA 会计：必备术语速记指南

Mastering accounting terminology is the first step to scoring high in your GCSE AQA Accounting exam. This guide pairs essential terms with clear definitions in both English and Chinese, and adds memory tricks to help them stick. Use these bite-sized sections for daily revision, active recall, and building confidence before the big day.

掌握会计术语是在 GCSE AQA 会计考试中取得高分的第一步。本指南将必备术语与中英双语清晰定义配对，并添加记忆窍门帮助你牢牢记住。利用这些小块内容进行日常复习、主动回忆，在考试前建立信心。

1. Assets, Liabilities & Equity | 资产、负债与所有者权益

Assets are resources controlled by a business as a result of past events, from which future economic benefits are expected to flow. Think of assets as ‘what the business owns or is owed’.

资产是企业因过去事项而控制的资源，预期会带来未来经济利益。可以将资产理解为“企业拥有或应得的”。

Liabilities are present obligations of the business arising from past events, the settlement of which is expected to result in an outflow of resources. Remember: liabilities are ‘what the business owes to outsiders’.

负债是企业因过去事项而产生的现时义务，其清偿预期会导致经济资源流出。记住：负债是“企业欠外部的”。

Equity is the residual interest in the assets after deducting all its liabilities. It represents the owner’s stake. The accounting equation Assets = Liabilities + Equity must always balance.

所有者权益是资产扣除所有负债后的剩余权益，代表所有者的份额。会计等式 资产 = 负债 + 所有者权益 必须始终平衡。

Memory aid: Use ‘ALE’ – Assets, Liabilities, Equity. Imagine a pint of ale: the glass is the asset, the head is the liability, and the liquid inside is what’s truly yours – the equity.

记忆法：用“ALE”——资产、负债、所有者权益。想象一品脱啤酒：玻璃杯是资产，泡沫是负债，里面的液体才是真正属于你的——所有者权益。

2. Debit & Credit Rules | 借贷记账法则

Debit (Dr) means an entry on the left side of an account. Credit (Cr) means an entry on the right side. In double-entry bookkeeping, every transaction affects at least two accounts with equal debits and credits.

借方指账户的左边分录。贷方指账户的右边分录。在复式记账中，每笔交易至少影响两个账户，借方和贷方金额相等。

For assets and expenses: an increase is a debit, a decrease is a credit. For liabilities, equity, and income: an increase is a credit, a decrease is a debit. Use the mnemonic ‘DEAD CLIC’ – Debit Expenses, Assets, Drawings; Credit Liabilities, Income, Capital.

对于资产和费用：增加记借方，减少记贷方。对于负债、所有者权益和收入：增加记贷方，减少记借方。使用口诀“DEAD CLIC”——借方记费用、资产、提款；贷方记负债、收入、资本。

If you struggle to remember, picture a seesaw: left side (debit) and right side (credit) must be in perfect balance after every transaction.

如果你难以记住，想象一个跷跷板：左边（借方）和右边（贷方）在每笔交易后必须完全平衡。

3. Journals & Ledgers | 日记账与分类账

A journal is the book of prime entry where transactions are first recorded in chronological order. The ledger is the main book of account where transactions are posted into individual accounts.

日记账是原始分录簿，交易按时间顺序首次记录。分类账是主要账簿，交易被过账到各个单独的账户中。

The purchases journal records credit purchases of stock; the sales journal records credit sales. The returns inwards journal records goods returned by customers, while the returns outwards journal records goods returned to suppliers.

购货日记账记录赊购存货；销售日记账记录赊销。销货退回日记账记录客户退回的商品，购货退出日记账记录退还给供应商的商品。

Tip: Think of the journal as a diary where you jot down everything that happens each day, and the ledger as a filing cabinet where you sort those events into labelled folders for each person or item.

提示：把日记账想象成日记，你每天记下发生的一切；分类账则是一个档案柜，你将这些事件分类放入标有每个人或物品名称的文件夹中。

4. Trial Balance & Adjustments | 试算平衡与期末调整

A trial balance is a list of all ledger account balances at a particular date, prepared to check the arithmetic accuracy of double entry. Total debits must equal total credits. If they don’t, there is an error.

试算平衡表是某一特定日期所有分类账户余额的列表，用于检查复式记账的算术准确性。借方总额必须等于贷方总额。如果不相等，则存在错误。

Adjustments are changes made at the end of an accounting period to allocate income and expenses to the correct period. Accruals (amounts owing) and prepayments (amounts paid in advance) are common adjustments.

期末调整是在会计期末进行的更改，以将收入和费用分配到正确的期间。应计项目（尚未支付的费用）和预付项目（提前支付的费用）是常见的调整。

Remember: ‘Accrual’ sounds like ‘a crew’ working now but paid later. ‘Prepayment’ starts with ‘pre-‘, meaning before. You pay before you use the service.

记住：“Accrual”听起来像“a crew”（一队人）现在工作但以后才发工资。 “Prepayment”以“pre-”开头，表示之前——你在使用服务之前支付。

5. Financial Statement Essentials | 财务报表关键术语

The income statement (or statement of comprehensive income) shows the profit or loss over a period. Revenue minus cost of sales gives gross profit; gross profit minus expenses gives net profit.

利润表（或综合收益表）显示一个期间的利润或亏损。收入减去销售成本得到毛利；毛利减去费用得到净利润。

The statement of financial position (balance sheet) shows the financial position at a point in time, listing assets, liabilities, and equity. It follows the accounting equation.

财务状况表（资产负债表）显示某一时点的财务状况，列示资产、负债和所有者权益。它遵循会计等式。

Trade receivables are amounts owed by credit customers. Trade payables are amounts owed to credit suppliers. Revenue is income earned from selling goods or services, not necessarily cash received.

应收账款是赊销客户欠的金额。应付账款是赊购欠供应商的金额。收入是通过销售商品或服务赚取的收益，不一定是收到的现金。

6. Key Ratio Analysis Terms | 比率分析关键术语

Gross profit margin = (Gross profit / Revenue) × 100. It measures the percentage of revenue left after covering the cost of goods sold. A higher margin suggests better control of production or purchasing costs.

毛利率 = (毛利 / 收入) × 100。它衡量扣除销售成本后剩余收入的比例。较高的毛利率表明对生产或采购成本的控制更好。

Net profit margin = (Net profit / Revenue) × 100. This shows overall profitability after all expenses. Return on capital employed (ROCE) = (Net profit / Capital employed) × 100, measuring return on the owner’s investment.

净利率 = (净利润 / 收入) × 100。这显示扣除所有费用后的整体盈利能力。资本金回报率 = (净利润 / 运用资本) × 100，衡量所有者投资的回报。

Current ratio = Current assets / Current liabilities, showing the ability to pay short-term debts. Liquid (acid test) ratio = (Current assets – inventory) / Current liabilities, a stricter test of liquidity.

流动比率 = 流动资产 / 流动负债，显示偿还短期债务的能力。速动比率（酸性试验比率）= (流动资产 – 存货) / 流动负债，是更严格的流动性测试。

7. Costs & Inventory Valuation | 成本与存货计价

Cost of goods sold = Opening inventory + Purchases – Closing inventory. Direct costs can be traced directly to a product, like raw materials. Indirect costs (overheads) cannot, like factory rent.

销售成本 = 期初存货 + 购货 – 期末存货。直接成本可以直接追溯到产品，如原材料。间接成本（制造费用）不能直接追溯，如工厂租金。

Inventory valuation methods include FIFO (first in, first out) and AVCO (weighted average cost). Under FIFO, the oldest inventory is assumed to be sold first. Lower of cost and net realisable value (NRV) is the prudence rule for valuing inventory.

存货计价方法包括先进先出法和加权平均法。在先进先出法下，假定最早购入的存货最先售出。成本与可变现净值孰低法是计价存货的审慎原则。

Memory trick: FIFO sounds like ‘fee-fo’, imagine a fee-fo line where the first person in line is served first. NRV: think ‘net realisable value’ is what you can really get if you sold it today.

记忆窍门：FIFO 发音像“fee-fo”，想象一条“fee-fo”队伍，第一个排队的人最先被服务。NRV：“net realisable value”是如果你今天卖掉它能实际得到的金额。

8. Budgets & Variances | 预算与差异

A budget is a financial plan for a future period. Variances are the differences between actual figures and budgeted figures. A favourable variance increases profit (e.g., actual revenue higher than budget). An adverse variance reduces profit.

预算是未来期间的财务计划。差异是实际数据与预算数据之间的差额。有利差异增加利润（例如，实际收入高于预算）。不利差异减少利润。

Common variances include sales volume variance, sales price variance, material usage variance, and labour efficiency variance. Each is simply ‘actual minus budget’.

常见差异包括销售数量差异、销售价格差异、材料用量差异和人工效率差异。每种差异都只是“实际减去预算”。

Favourable = good news, Adverse = bad news. To remember, link ‘adverse’ with ‘adversity’ – hardship. If a variance causes adversity, it’s adverse.

有利 = 好消息，不利 = 坏消息。为了记住，将“adverse”与“adversity”（逆境）联系起来——如果差异导致逆境，那就是不利差异。

9. Cash & Bank Reconciliation | 现金与银行对账

A bank reconciliation statement explains the difference between the cash book balance and the bank statement balance. Typical reconciling items include unpresented cheques (cheques issued but not yet cleared) and unrecorded deposits (amounts banked but not yet shown on the statement).

银行余额调节表解释现金账簿余额与银行对账单余额之间的差异。典型的调节项目包括未兑现支票（已签发但尚未清算的支票）和未入账存款（已存入银行但尚未出现在对账单上的款项）。

The adjusted cash book balance is what should appear in the statement of financial position. Always start from the bank statement balance and adjust for timing differences.

调整后的现金账簿余额是应该在财务状况表中列示的金额。始终从银行对账单余额开始，并对时间性差异进行调整。

Imagine two friends comparing diaries: you wrote a cheque on Tuesday, but your friend’s bank diary doesn’t show it until Thursday. The reconciliation explains that timing gap.

想象两个朋友对日记：你在周二写了一张支票，但你朋友的银行日记直到周四才显示。调节表解释了那个时间差。

10. Depreciation Terms | 折旧术语

Depreciation is the systematic allocation of the cost of a non-current asset over its useful life. It matches the cost of the asset to the revenue it generates (matching principle).

折旧是将非流动资产的成本在其使用寿命内系统分配的过程。它将资产成本与其产生的收入相配比（配比原则）。

Straight-line method: equal annual charge = (Cost – Residual value) / Useful life. Reducing balance method: a fixed percentage is applied to the net book value each year, giving a higher charge in early years.

直线法：每年等额计提 = (成本 – 残值) / 使用寿命。余额递减法：每年对账面净值应用一个固定百分比，导致早期折旧费用较高。

Residual value is the estimated disposal value at the end of its useful life. Net book value = Cost – Accumulated depreciation.

残值是资产使用寿命结束时的估计处置价值。账面净值 = 成本 – 累计折旧。

Think of depreciation like slicing a cake: straight-line cuts equal slices each year; reducing balance cuts a percentage of the remaining cake, so slices get smaller over time.

将折旧想象成切蛋糕：直线法每年切出等大块；余额递减法每次切剩余蛋糕的一固定百分比，所以切块越来越小。

11. Ethics & Accounting Principles | 伦理与会计原则

Key accounting concepts include business entity (the business is separate from its owner), going concern (the business will continue operating), prudence (assets and income should not be overstated, liabilities and expenses should not be understated), consistency (same methods year to year), and accruals (revenue and expenses are recorded when earned or incurred, not when cash is received or paid).

关键会计概念包括：企业主体（企业与其所有者分离），持续经营（企业将持续运营），审慎性（资产和收入不应高估，负债和费用不应低估），一致性（每年采用相同方法）和权责发生制（收入和费用在赚取或发生时记录，而非收到或支付现金时）。

Ethics in accounting means honesty, integrity, confidentiality, and objectivity. Accountants must not manipulate records and must comply with professional standards. Remember the core ethical principles: I’m a COP – Integrity, Confidentiality, Objectivity, Professional behaviour.

会计中的伦理意味着诚实、正直、保密和客观。会计师不得操纵记录，必须遵守专业准则。记住核心伦理原则：我是 COP ——正直、保密、客观、职业行为。

To recall the concepts, use: ‘BUS PACC’ – Business entity, Understandability, Single (consistency), Prudence, Accruals, Cost vs fair value, Concern (going concern). (This is fictional but memorable; adapt to your syllabus.)

为了回忆这些概念，可以使用：“BUS PACC”——企业主体、可理解性、一致性、审慎性、权责发生制、成本与公允价值、持续经营。（此为虚构但易记；根据考纲调整。）

12. Quick-Revision Mnemonics & Recap | 快速复习记忆术与总结

Here is a round-up of mnemonics covered: ‘DEAD CLIC’ for debit/credit rules; ‘ALE’ for the accounting equation; ‘FIFO’ as first-in-first-out; ‘COP’ for ethical principles; and ‘BUS PACC’ for concepts. Use flashcards with the English term on one side and the Chinese definition plus mnemonic on the other.

以下是我们涵盖的记忆术汇总：“DEAD CLIC” 用于借贷规则；“ALE” 用于会计等式；“FIFO” 先进先出；“COP” 用于伦理原则；“BUS PACC” 用于会计概念。使用闪卡，一面写英文术语，另一面写中文定义加记忆术。

Review by categorising terms into groups: Statement of Financial Position items (assets, liabilities, equity), Income Statement items (revenue, expenses, gross profit, net profit), ratios, and adjustments. This reduces overload and builds connections.

通过将术语分组来复习：财务状况表项目（资产、负债、所有者权益），利润表项目（收入、费用、毛利、净利润），比率和调整。这样可以减少负担，建立联系。

A final tip: read the term aloud, visualise a silly image linking the sound to the meaning, and explain it to a friend in your own words. Active engagement beats passive reading every time.

最后一个建议：大声朗读术语，想象一个将读音与含义联系起来的滑稽图像，并用自己的话向朋友解释。主动参与远比被动阅读有效。

Published by TutorHao | Accounting Revision Series | aleveler.com

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