📚 IGCSE AQA Accounting: Key Terms Quick Reference Guide | IGCSE AQA 会计：词汇术语速记指南
Mastering accounting terminology is half the battle when preparing for the IGCSE AQA Accounting exam. This article breaks down essential terms into logical groups, links them to the accounting equation, and supplies memory aids to help you recall definitions with confidence. Work through each section slowly, say the terms aloud, and test yourself with the mini-tables provided.
掌握会计术语是备战 IGCSE AQA 会计考试成功的一半。本文把核心词汇分成逻辑清晰的组别，将它们与会计等式挂钩，并提供记忆辅助工具，让你能自信地回想起各个定义。请逐节慢慢研读，大声读出术语，并利用附带的迷你表格进行自测。
1. The Accounting Equation | 会计等式
The entire double-entry system rests on one simple relationship: Assets = Liabilities + Owner’s Equity. Every transaction changes at least two elements of this equation while keeping it in balance. When you see a term, ask yourself whether it belongs to the left side (resources owned) or the right side (obligations and the owner’s residual interest).
整个复式记账系统建立在一个简单的关系之上：资产 = 负债 + 所有者权益。每一笔交易至少会改变这个等式中的两个要素，同时保持平衡。当你看到一个术语时，问问自己它属于左侧（拥有的资源）还是右侧（债务和所有者的剩余权益）。
- Assets – resources controlled by the business from past events, expected to bring future economic benefits. / 资产 – 企业因过去事项而控制的、预期会带来未来经济利益的资源。
- Liabilities – present obligations arising from past events, the settlement of which is expected to result in an outflow of resources. / 负债 – 因过去事项而产生的现时义务，预计履行该义务会导致资源流出。
- Owner’s equity (capital) – the residual interest in the assets after deducting liabilities. / 所有者权益（资本） – 资产扣除负债后剩余的权益。
2. Assets Grouped by Time | 按时间分类的资产
Draw a line at 12 months. Non-current assets are held for the long haul – they help the business generate revenue for more than one accounting year. Current assets are either cash or will be turned into cash, sold, or consumed within a year. A quick way to remember is that current assets “circulate” rapidly.
请以12个月为界线。非流动资产持有时间较长——它们帮助企业在超过一个会计年度内产生收入。流动资产要么是现金，要么会在一年内转化为现金、出售或被消耗掉。一个快速记忆的方法是：流动资产“流动”得很快。
| Non-current assets (非流动资产) | Current assets (流动资产) |
| Land and buildings (土地及建筑物) | Inventory / stock (存货) |
| Plant and machinery (厂房与机器) | Trade receivables / debtors (应收账款) |
| Motor vehicles (机动车辆) | Cash at bank and in hand (银行存款和库存现金) |
| Fixtures and fittings (固定装置) | Prepaid expenses / prepayments (预付费用) |
Mnemonics can lock these in: “Nice People Make Money Fast” for Non-current – Property, Plant, Machinery, Motor vehicles, Fixtures. For current assets, think “Cats In Trees Can Pounce” – Cash, Inventory, Trade receivables, Cash at bank, Prepayments.
巧用助记法可以牢固记住这些词汇：非流动资产可用 “Nice People Make Money Fast”——房地产（Property）、厂房（Plant）、机器（Machinery）、机动车辆（Motor vehicles）、固定装置（Fixtures）。流动资产可以想象 “Cats In Trees Can Pounce”——现金（Cash）、存货（Inventory）、应收账款（Trade receivables）、银行存款（Cash at bank）、预付费用（Prepayments）。
3. Liabilities: Who You Owe | 负债：你欠谁的钱
Liabilities follow the same time split: non-current liabilities are debts payable after more than one year, while current liabilities must be settled within 12 months. The bank loan section is a classic trick – the portion due in the next year is current; the remainder is non-current.
负债也同样按时间划分：非流动负债是超过一年后需偿还的债务，而流动负债必须在12个月内清偿。银行借款部分是经典考点——下一会计年度到期的部分属于流动负债，剩余部分则为非流动负债。
- Non-current liabilities: Bank loan (long-term part), mortgage, debentures. / 非流动负债： 银行借款（长期部分）、抵押贷款、债券。
- Current liabilities: Trade payables / creditors, bank overdraft, accruals, short-term bank loan portion. / 流动负债： 应付账款（债权人）、银行透支、应计费用、短期银行借款部分。
Link the term “overdraft” with “over” – the bank account is drawn over its limit; it is always current. “Accrual” signals an expense that has built up but not yet been paid, so it is a current liability too.
把“透支”（overdraft）与“超过”（over）这个词联系起来——银行账户的使用超过了限额，它总是流动负债。“应计费用”（accrual）意味着费用已经产生但尚未支付，因此也属于流动负债。
4. Owner’s Equity in Detail | 所有者权益详解
Owner’s equity represents the net worth of the business from the owner’s viewpoint. It changes through capital introduced, profits retained, and drawings taken out. The term “drawings” refers to money or goods taken by the owner for personal use – it reduces equity, so it has a debit balance in the capital account.
所有者权益代表从所有者角度看的净资产。它会随着投入的资本、留存利润以及提款而发生变化。“提款”（drawings）一词指所有者出于个人用途而取走的资金或货物——它会减少权益，因此在资本账户中表现为借方余额。
| Term (术语) | Definition snapshot (定义速记) |
| Capital (资本) | Money invested by the owner to start or expand the business. / 所有者投入以创办或扩展企业的资金。 |
| Drawings (提款) | Withdrawals of cash or inventory by the owner for personal use. / 所有者取出现金或存货用于个人用途的提取行为。 |
| Retained profit (留存利润) | Accumulated profits kept in the business after paying out dividends. / 在支付股息后留在企业内部积累的利润。 |
Try this visual: the Equity pot grows when the owner pours in capital or when profit is added; it shrinks when drawings are scooped out.
试试这个形象化的理解：当所有者注入资本或加入利润时，权益之罐会变大；当提款被舀出时，它就会缩小。
5. Revenue and Expenses | 收入与费用
AQA definitions are precise: revenue (or sales) is the inflow of economic benefits arising from the ordinary activities of the business, typically the sale of goods. Expenses are outflows or depletions of assets incurred in generating that revenue. Matching income to its related expenses is the foundation of the accruals principle.
AQA 的定义非常精确：收入（或销售额）是由企业日常活动产生的经济利益的流入，通常来自货物销售。费用则是为产生该收入而发生的资产流出或消耗。将收入与其相关费用进行配比，是应计制原则的基础。
- Revenue (income) – sales, fees, rent received, commission received. / 收入 – 销售额、服务费、租金收入、佣金收入。
- Expenses – cost of sales, wages and salaries, rent paid, electricity, depreciation. / 费用 – 销售成本、工资薪金、租金支出、电费、折旧。
To separate the two, always ask: “Is the business receiving money (income) or using up resources (expense)?” Write it next to a T-account: income has credit balances, expenses have debit balances.
要区分两者，永远要问：“企业是在收到钱（收入）还是在消耗资源（费用）？” 在 T 型账户旁边标注：收入有贷方余额，费用有借方余额。
6. The Ledger and Double-Entry Basics | 分类账与复式记账基础
All transactions are recorded in ledger accounts using the double-entry system. Every debit entry must have a corresponding credit entry. The mnemonic DEAD CLIC helps students remember which side increases: Debit Expenses, Assets, Drawings; Credit Liabilities, Income, Capital.
所有交易都通过复式记账系统记录在分类账账户中。每一笔借方分录必须有一笔对应的贷方分录。助记词 DEAD CLIC 帮助学生记住哪一方增加：Debit 费用（Expenses）、资产（Assets）、提款（Drawings）；Credit 负债（Liabilities）、收入（Income）、资本（Capital）。
Think of a T-account as a see-saw: left is debit, right is credit. When an asset increases, debit it; when a liability increases, credit it. Once you can instantly recognise the “natural” side of an account, double-entry errors drop dramatically.
将 T 型账户想象成一个跷跷板：左边是借方，右边是贷方。当资产增加时，记入借方；当负债增加时，记入贷方。一旦你能够立即辨认出账户的“自然”方向，复式记账的错误就会急剧减少。
7. Key Financial Statements | 关键财务报表
The two primary statements every IGCSE candidate must prepare are the Income Statement (formerly trading and profit & loss account) and the Statement of Financial Position (balance sheet). The income statement shows the profit or loss over a period; the statement of financial position presents the assets, liabilities and equity at a specific date.
每位 IGCSE 考生必须编制的两张基本报表是利润表（以前称为营业与损益账）和财务状况表（资产负债表）。利润表显示一段时期内的利润或亏损；财务状况表则呈现在特定日期的资产、负债和权益。
- Income statement sections: Trading account (sales – cost of sales = gross profit), Profit and loss account (gross profit – expenses + other income = net profit). / 利润表部分： 营业账（销售额 – 销售成本 = 毛利），损益账（毛利 – 费用 + 其他收入 = 净利润）。
- Statement of financial position: Non-current assets + Current assets – Current liabilities – Non-current liabilities = Net assets, which must equal the closing capital. / 财务状况表： 非流动资产 + 流动资产 – 流动负债 – 非流动负债 = 净资产，该金额必须等于期末资本。
Link the word “financial position” to a snapshot photo – it captures a single moment in time, whereas the income statement is more like a video of a whole period.
把“财务状况”这个词与快照照片联系起来——它捕捉的是某一时刻，而利润表更像是涵盖整段时期的视频。
8. Depreciation and Provision Terms | 折旧与准备术语
Depreciation spreads the cost of a non-current asset over its useful life. The two AQA-acceptable methods are straight-line and reducing-balance. Beyond depreciation, you need to know provision for doubtful debts, which is an estimate of future bad debts. Both depreciation and provisions follow the prudence concept – anticipating losses but not profits.
折旧是将非流动资产在其使用寿命内分摊成本。AQA 接受的两种方法是直线法和余额递减法。除了折旧，你还需要了解坏账准备，它是对未来坏账的估计。折旧和准备都遵循审慎性概念——预见损失而不预见利润。
| Term (术语) | Memory tip (记忆提示) |
| Depreciation (折旧) | Value being “wiped off” each year; a debit expense, credit accumulated depreciation. / 价值每年被“擦除”；借方是费用，贷方是累计折旧。 |
| Provision for doubtful debts (坏账准备) | A “cushion” account that reduces trade receivables on the statement of financial position. / 一个“缓冲”账户，能减少财务状况表上的应收账款金额。 |
| Bad debts (坏账) | Actual amounts written off as uncollectible; a debit to bad debts expense, credit to trade receivables. / 实际注销无法收回的金额；借方记坏账费用，贷方记应收账款。 |
One common error is confusing “bad debts” with “provision for doubtful debts”. Simply remember: bad debts are certain losses already identified; provisions are estimates.
常见错误之一是混淆“坏账”与“坏账准备”。请简单记：坏账是已经确定的亏损；准备只是估计。
9. Working Capital and Liquidity Ratios | 营运资金与流动性比率
Working capital is current assets minus current liabilities – the oxygen that keeps day-to-day operations breathing. AQA papers often ask about its importance, so know that too little working capital might mean the business cannot pay short-term debts, while too much might indicate inefficient use of resources.
营运资金是流动资产减去流动负债——它是维持日常运营运转的氧气。AQA 试卷经常询问它的重要性，因此要明白，营运资金太少意味着企业可能无法偿还短期债务，而太多则可能表明资源使用效率低下。
Two ratios complete the liquidity picture: the current ratio (current assets ÷ current liabilities, expressed as :1) and the acid test ratio (current assets – inventory ÷ current liabilities). The acid test strips out inventory because it is the least liquid current asset.
两个比率构成了流动性分析的全貌：流动比率（流动资产 ÷ 流动负债，以 :1 形式表示）和酸性测试比率（(流动资产 – 存货) ÷ 流动负债）。酸性测试剔除了存货，因为它是流动资产中流动性最差的。
Think of acid as burning through stock – only quick assets survive. A cheap memory rhyme: “Acid test leaves no rest for inventory.”
想象酸液会烧毁存货，只有速动资产能留下。一个便宜的押韵记忆法：“酸性测试让存货不得安歇。”
10. Source Documents and Books of Prime Entry | 原始凭证与原始分录簿
Before an entry can be made into the double-entry system, it must be recorded in a book of prime entry backed by a source document. The document provides the audit trail. AQA requires you to link the right document to the correct book.
在复式记账系统记账之前，交易必须先记录在附有原始凭证的原始分录簿中。凭证提供了审计线索。AQA 要求你能将正确的凭证与相应的账簿匹配。
- Sales invoice → Sales journal / 销售发票 → 销售日记账
- Purchase invoice → Purchases journal / 购货发票 → 购货日记账
- Credit note → Returns inwards/outwards journal / 贷项通知单 → 销售退回/购货退出日记账
- Cheque counterfoil → Cash book (bank side) / 支票存根 → 现金簿（银行方）
- Paying-in slip → Cash book (bank side) / 送款单 → 现金簿（银行方）
- Petty cash voucher → Petty cash book / 零用金凭单 → 零用金簿
Picture a chain: document → book of prime entry → ledgers → trial balance → financial statements. If the chain breaks, figures become unreliable.
想象一条链条：凭证 → 原始分录簿 → 分类账 → 试算平衡表 → 财务报表。链条一旦断开，数据就会变得不可靠。
11. Accounting Concepts and Conventions | 会计概念与惯例
IGCSE AQA tests conceptual understanding. Seven core concepts form the skeleton of the syllabus: business entity, money measurement, going concern, consistency, prudence, accruals (matching), and materiality. You must not only define them but also apply them to scenarios.
IGCSE AQA 考查概念理解。七个核心概念构成了教学大纲的骨架：企业主体、货币计量、持续经营、一致性、审慎性、应计制（配比）和重要性。你不仅要会定义它们，还要能在情景中应用。
| Concept (概念) | One-line memory aid (一行记忆法) |
| Business entity (企业主体) | Owner and business are separate. / 所有者与企业互相独立。 |
| Going concern (持续经营) | Assume the business will continue into the future. / 假定企业将持续经营下去。 |
| Prudence (审慎性) | Anticipate losses, never profits. / 预见损失，绝不预记利润。 |
| Accruals (应计制) | Match income and expenses to the period they belong to. / 将收入与费用归属到其应属的期间。 |
AQA often gives a short story where a business tends to overvalue inventory. That violates prudence. “Prudence = pessimism” is a quick grip on the idea.
AQA 常给出一个小故事，说某企业倾向于高估存货价值，这就违反了审慎性原则。“审慎 = 悲观态度”是快速抓住这一概念的口诀。
12. Error Correction and Trial Balance | 差错更正与试算平衡表
When a trial balance does not balance, the difference is placed in a suspense account. Six types of error must be memorised: omission, commission, principle, original entry, compensating, and complete reversal. The first four can affect the trial balance; the last two do not, but they still distort profit.
当试算平衡表不平衡时，差额会被放入一个暂记账户。必须记住六类差错：漏记、串户、原则性错误、初始登记错误、抵消性错误和完全颠倒登录。前四种会影响试算平衡表；后两种不会，但仍会扭曲利润。
- Error of omission: a transaction is completely missed. / 漏记错误： 一笔交易被完全遗漏。
- Error of commission: correct amount but wrong person’s account. / 串户错误： 金额正确，但记入了错误的往来账户。
- Error of principle: capital and revenue expenditure confused. / 原则性错误： 混淆了资本性支出与收益性支出。
- Compensating error: two errors cancel each other out. / 抵消性错误： 两个错误互相抵消。
Think of the trial balance as a weighing scale. The suspense account is a temporary weight you add to stop the scale tipping while you hunt for the real fault.
把试算平衡表想象成一架天平。暂记账户是你暂时添加的砝码，能让天平不再倾斜，同时让你有时间寻找真正的差错。
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