📚 GCSE Edexcel Accounting: Vocabulary & Terminology Quick-Reference Guide | GCSE Edexcel 会计：词汇术语速记指南
Mastering key accounting vocabulary is essential for success in GCSE Edexcel Accounting. This guide provides clear definitions and memory aids for the most important terms, from basic equations to financial statements. Use these bilingual explanations to build a solid foundation and boost your confidence in the exam.
掌握关键的会计词汇对于 GCSE Edexcel 会计考试的成功至关重要。本指南为最重要的术语（从基本等式到财务报表）提供了清晰的定义和记忆辅助。通过这些双语解释，建立坚实基础并增强考试信心。
1. The Accounting Equation | 会计等式
The fundamental accounting equation is: Assets = Liabilities + Owner’s Equity. Every transaction affects at least two items, ensuring this equation always balances.
基本会计等式是：资产 = 负债 + 所有者权益。每笔交易至少影响两个项目，确保等式始终平衡。
Assets are resources controlled by the business as a result of past events and from which future economic benefits are expected to flow.
资产是企业因过去事项而控制、预期能带来未来经济利益的资源。
Liabilities are present obligations arising from past events, the settlement of which is expected to result in an outflow of resources.
负债是过去事项形成的现时义务，履行该义务预期会导致经济利益流出企业。
Owner’s equity represents the residual interest in the assets after deducting all liabilities. It increases with profit and capital introduced, and decreases with drawings and losses.
所有者权益代表扣除所有负债后对资产的剩余利益。它随利润和投入资本而增加，随提款和亏损而减少。
Assets = Liabilities + Owner’s Equity
2. Types of Assets | 资产类型
Non-current assets are long-term resources used for more than one accounting period, such as land, buildings, machinery and vehicles. They help generate revenue over multiple years.
非流动资产是使用寿命超过一个会计期间的长期资源，如土地、建筑物、机器和车辆。它们能帮助多年产生收入。
Current assets are short-term resources expected to be converted into cash, sold or consumed within one year. Examples include inventory, trade receivables (debtors) and cash at bank.
流动资产是预期在一年内变现、出售或耗用的短期资源。例如存货、应收账款（债务人）和银行存款。
Quick memory tip: Non-current = long life (more than 1 year); Current = short life (within 1 year). Think ‘current’ as flowing quickly like a river current.
快速记忆提示：非流动 = 长期（超过 1 年）；流动 = 短期（1 年内）。把 ‘current’ 想象成快速流动的河水。
3. Types of Liabilities | 负债类型
Non-current liabilities are long-term obligations that are not due to be settled within one year, such as bank loans (repayable over several years) and mortgages.
非流动负债是期限超过一年的长期义务，例如银行贷款（多年后偿还）和按揭贷款。
Current liabilities are obligations that are due to be settled within one year. Common examples are trade payables (creditors), bank overdrafts and accrued expenses.
流动负债是预计在一年内清偿的义务。常见例子有应付账款（债权人）、银行透支和应计费用。
Recall the accounting equation: the same time split applies to both assets and liabilities, helping you classify items accurately in the statement of financial position.
记会计等式：资产和负债都采用同样的时间划分，有助于在财务状况表中准确分类。
4. Owner’s Equity, Capital and Drawings | 所有者权益、资本与提款
Capital refers to the money or assets introduced into the business by the owner. It increases owner’s equity and is often recorded in a capital account.
资本指所有者投入企业的资金或资产。它增加所有者权益，通常记入资本账户。
Drawings are amounts taken out of the business by the owner for personal use. Drawings reduce owner’s equity but are not business expenses.
提款是所有者从企业提取用于个人用途的金额。提款减少所有者权益，但不属于企业费用。
Net profit increases equity; drawings decrease it. So ending capital = opening capital + profit – drawings + additional capital introduced.
净利润增加权益；提款减少权益。因此期末资本 = 期初资本 + 利润 – 提款 + 额外投入资本。
Ending Capital = Opening Capital + Profit – Drawings + New Capital
5. Income and Expenses | 收入与费用
Income (Revenue) is the inflow of economic benefits arising from the ordinary activities of the business, such as sales of goods or services. It is recorded on the credit side.
收入（收益）是来自企业日常活动的经济利益流入，如销售商品或提供服务。收入记在贷方。
Expenses are outflows or depletions of assets incurred in generating revenue. Examples include rent, wages, electricity and depreciation. Expenses are recorded on the debit side.
费用是为赚取收入而发生的资产流出或耗用。例如租金、工资、电费和折旧。费用记在借方。
A simple mnemonic: D-E-A-D – Debits increase Expenses, Assets, and Drawings. Everything else (income, liabilities, capital) increases on the credit side.
简单助记法：D-E-A-D – 借记增加费用 (Expenses)、资产 (Assets) 和提款 (Drawings)。其余（收入、负债、资本）增加额在贷方。
6. Capital and Revenue Expenditure | 资本支出与收益支出
Capital expenditure is money spent on acquiring, improving or extending non-current assets. It provides benefits over several years, e.g. purchasing a delivery van or adding a building extension.
资本支出是用于获取、改善或扩建非流动资产的支出。它能在多年内提供利益，例如购买送货车或扩建房屋。
Revenue expenditure is money spent on day-to-day running costs and maintenance that only benefits the current accounting period, e.g. fuel for the van, repairs, and rent.
收益支出是用于日常经营和维护、仅使当前会计期间受益的支出，例如货车燃料、维修和租金。
Misclassifying a capital item as revenue expenditure understates assets and profits. Always ask: does this spending give a long-term benefit? If yes, it is capital.
将资本项目错判为收益支出会少计资产和利润。始终问：这笔支出是否带来长期利益？若是，则为资本性。
7. Double-Entry Bookkeeping | 复式记账法
Every transaction is recorded twice: one account is debited, and another account is credited with an equal amount. This system ensures the accounting equation stays in balance.
每笔交易都被记录两次：一个账户记借方，另一个账户记贷方，金额相等。该体系确保会计等式保持平衡。
Rule for asset accounts: increase on the debit side, decrease on the credit side. For liability and capital accounts: increase on the credit side, decrease on the debit side.
资产账户规则：借方登记增加，贷方登记减少。负债和资本账户：贷方登记增加，借方登记减少。
Income accounts increase on the credit side; expense accounts increase on the debit side. Using ‘T-accounts’ helps visualise this.
收入账户贷方增加；费用账户借方增加。使用“T 型账户”有助形象理解。
Every debit must have a corresponding credit – total debits always equal total credits in the ledger system.
每次借记必有对应的贷记——在分类账系统中，借方总额始终等于贷方总额。
8. Books of Original Entry | 原始记录簿
Before entries reach the ledgers, transactions are first recorded in books of original entry. These include the sales day book, purchases day book, sales returns day book, purchases returns day book, cash book and general journal.
在进入分类账之前，交易先记录在原始记录簿中。包括销售日记账、采购日记账、销售退回日记账、采购退回日记账、现金簿和普通日记账。
The cash book records all money paid into and out of the bank account. It serves as both a book of original entry and a ledger account for cash/bank.
现金簿记录所有银行账户的收入和支出。它既是原始记录簿，也是现金/银行存款的分类账户。
Sales day book lists credit sales; purchases day book lists credit purchases. Returns are recorded separately to calculate net figures.
销售日记账列出赊销；采购日记账列出赊购。退货单独记录以计算净额。
Using books of original entry reduces detail in the ledgers, provides a chronological record and helps divide work among accounting staff.
使用原始记录簿能减少分类账中的细节、提供序时记录，并有助于会计人员分工。
9. Ledgers and the Trial Balance | 分类账与试算平衡表
After posting from books of original entry, all accounts are kept in the general ledger. A business may also have a sales ledger (for credit customers) and a purchases ledger (for credit suppliers).
从原始记录簿过账后，所有账户都保存在总分类账中。企业还可能设有销售分类账（用于赊销客户）和采购分类账（用于赊购供应商）。
A trial balance is a list of all ledger account balances at a specific date, with debit balances in one column and credit balances in another. Totals must agree.
试算平衡表是在特定日期列出所有分类账户余额的表格，借方余额和贷方余额各为一列。合计数必须相等。
If the trial balance does not balance, check for errors such as transposition (e.g. 54 instead of 45), omission of one side, or a misposting. Some errors, like complete omission or compensating errors, still allow the trial balance to balance.
若试算平衡表不平，需检查错误，如数字颠倒（如 54 写成 45）、遗漏一方或过账错误。有些错误，如完全遗漏或抵销性错误，仍可能使试算表平衡。
Total Debit Balances ≡ Total Credit Balances (Trial Balance)
10. Financial Statements | 财务报表
The two main statements are the Income Statement (profit and loss account) and the Statement of Financial Position (balance sheet).
两大主要报表是利润表（损益表）和财务状况表（资产负债表）。
The income statement calculates profit or loss by matching revenue earned with expenses incurred over a period. Key formula: Gross Profit = Sales – Cost of Sales; Net Profit = Gross Profit – Overheads.
利润表通过将某一期间赚取的收入与发生的费用配比来计算利润或亏损。关键公式：毛利 = 销售收入 – 销售成本；净利润 = 毛利 – 间接费用。
Gross Profit = Revenue – Cost of Sales
The statement of financial position shows the assets, liabilities and owner’s equity at the end of the accounting period. It reflects the accounting equation.
财务状况表展示会计期末的资产、负债和所有者权益。它反映了会计等式。
Non-current assets are listed first, then current assets, non-current liabilities, current liabilities and finally the equity section. The statement confirms that Assets = Liabilities + Equity.
首先列示非流动资产，然后流动资产、非流动负债、流动负债，最后是权益部分。该表印证了资产 = 负债 + 权益。
11. Key Adjustments: Depreciation, Bad Debts and Accruals | 关键调整：折旧、坏账与应计项
Depreciation is the systematic allocation of the cost of a non-current asset over its useful life. Common methods include straight-line and reducing balance. It ensures the matching of cost against revenue generated.
折旧是系统地将非流动资产成本在其使用寿命内分摊。常用方法有直线法和余额递减法。它确保成本与产生的收入相配比。
Bad debts arise when trade receivables cannot pay. They are written off as an expense in the income statement. A provision for doubtful debts is an estimate of likely future bad debts.
坏账发生在应收账款无法收回时。它们作为费用在利润表中注销。坏账准备是对未来可能坏账的估计。
Accruals are expenses incurred but not yet paid; prepayments are expenses paid in advance. Adjustments ensure that the income statement includes the correct expense for the period.
应计费用是已发生但尚未支付的费用；预付费用是提前支付的费用。调整确保利润表包含当期正确的费用。
Adjusting entries follow the double-entry rules: for an accrual, debit expense, credit accruals liability. For prepayment, debit prepayments asset, credit expense.
调整分录遵循复式记账规则：对应计费用，借记费用，贷记应计负债。对预付费用，借记预付资产，贷记费用。
12. Ratio Analysis Basics | 比率分析基础
Ratios help interpret financial statements. Key profitability ratios include Gross Profit Margin = (Gross Profit ÷ Revenue) × 100% and Net Profit Margin = (Net Profit ÷ Revenue) × 100%.
比率有助于解读财务报表。关键的盈利能力比率包括毛利率 = (毛利 ÷ 收入) × 100% 以及净利率 = (净利润 ÷ 收入) × 100%.
Current Ratio = Current Assets ÷ Current Liabilities. It measures the business’s ability to meet short-term obligations. A safe current ratio is often considered between 1.5:1 and 2:1.
流动比率 = 流动资产 ÷ 流动负债。它衡量企业偿还短期债务的能力。一般认为安全的流动比率在 1.5:1 到 2:1 之间。
Return on Capital Employed (ROCE) = (Net Profit before Interest ÷ Capital Employed) × 100%. Capital employed is total assets minus current liabilities, or owner’s equity plus non-current liabilities.
资本回报率 (ROCE) = (息前净利润 ÷ 运用资本) × 100%. 运用资本等于总资产减流动负债，或所有者权益加非流动负债。
Liquidity and profitability ratios together give a deeper understanding of performance, but always compare with previous years and industry averages for meaningful analysis.
流动性比率与盈利能力比率结合起来能更深入地理解业绩，但始终要与往年及行业平均水平比较才能进行有意义的分析。
Gross Profit Margin = (Gross Profit ÷ Revenue) × 100%
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