Year 13 CAIE Accounting: Vocabulary and Terminology Quick-Memorisation Guide | Year 13 CAIE 会计：词汇术语速记指南

📚 Year 13 CAIE Accounting: Vocabulary and Terminology Quick-Memorisation Guide | Year 13 CAIE 会计：词汇术语速记指南

Mastering subject-specific terminology is one of the highest-impact strategies for success in CAIE A-Level Accounting. This guide categorises the most frequently tested terms from the Year 13 syllabus, pairing each with a concise definition, a memory hook, and practical examples drawn from published past papers. Use these frameworks to sharpen your exam technique and build confidence when interpreting questions on financial reporting, manufacturing accounts, standard costing, and investment appraisal.

掌握学科术语是取得 CAIE A-Level 会计考试成功的高效策略之一。本指南根据 Year 13 考纲将最常考查的术语分类整理，每个术语都配有简明定义、记忆钩子和源自历年真题的实例。请利用这些框架提升应试技巧，在解读财务报表、制造账户、标准成本法和投资评估相关题目时更加自信。

1. Relevance vs Reliability | 相关性与可靠性

Relevance means financial information should be capable of making a difference in the decisions made by users. It is predictive or confirmatory in nature. Reliability means information is free from material error and bias and can be depended upon by users to represent faithfully what it purports to represent. The tension between these two characteristics often appears in questions about fair value versus historical cost.

相关性是指财务信息能够影响使用者的决策，具有预测价值或确认价值。可靠性则指信息无重大差错和偏见，能够忠实反映其意欲反映的经济现象。二者之间的张力经常出现在公允价值与历史成本的考题中。

Memory hook: Think of ‘Relevance’ as a ‘Relevant news alert’ – it must arrive in time to change your mind. ‘Reliability’ is like a ‘Reliable friend’ – you can always trust what they say, even if the information arrives a little late.

记忆钩子：把相关性想成“相关新闻提醒”——必须及时送达才能改变你的想法。可靠性则像“可靠的朋友”——你永远可以信任他的话，即便信息来得稍晚。

---

2. Substance over Form | 实质重于形式

This principle states that transactions should be accounted for according to their economic substance rather than their strict legal form. A classic example is a finance lease: legally the lessee does not own the asset, but in substance the lessee has control and bears the risks and rewards of ownership, so the asset is recognised in the lessee’s statement of financial position.

实质重于形式原则要求根据交易的经济实质而非严格的法律形式进行会计处理。典型例子是融资租赁：法律上承租人并不拥有资产，但实质上承租人取得了控制权并承担了所有权的风险和报酬，因此资产应在承租人的财务状况表中予以确认。

Memory hook: Imagine buying a car with a ‘lease to own’ contract. Legally the car belongs to the bank, but you drive it, insure it, and pay for repairs. In substance, it is your car. Record the car on your balance sheet, not the bank’s.

记忆钩子：想象通过“先租后买”合同购车。法律上这辆车属于银行，但由你驾驶、投保和维修。实质上这就是你的车。把车记在你的资产负债表上，而不是记在银行账上。

---

3. Prudence (Conservatism) | 审慎性（稳健性）

Prudence requires a degree of caution when making estimates under conditions of uncertainty, such that assets and income are not overstated and liabilities and expenses are not understated. In CAIE, prudence underpins the recognition rules for inventory (lower of cost and net realisable value) and provisions for doubtful debts.

审慎性要求在面对不确定性进行估计时保持一定程度的谨慎，不高估资产和收益，不低估负债和费用。在 CAIE 考试中，审慎性体现在存货按成本与可变现净值孰低计量以及计提坏账准备等规则中。

Memory hook: ‘Prepare for the worst, hope for the best.’ When you are not 100% sure a debtor will pay, create a provision. When inventory might sell below cost, write it down immediately. The accountant always wears a belt and braces.

记忆钩子：“抱最好的希望，做最坏的准备。”当你不完全确定债务人能付款时，就计提准备。当存货可能以低于成本的价格出售时，立即减记。会计师总是系着腰带再套上背带。

---

4. Going Concern | 持续经营

The financial statements are normally prepared on the assumption that an entity is a going concern and will continue in operation for the foreseeable future. This affects the valuation of non-current assets (held for use rather than resale) and the classification of liabilities as current and non-current. The auditor must explicitly consider going concern, and directors must state whether they believe it is appropriate.

财务报表通常基于持续经营假设编制，即假设企业在可预见的未来将继续运营。该假设影响非流动资产的计价（持有自用而非出售）以及负债的流动与非流动分类。审计师必须明确考虑持续经营问题，董事也须声明其是否认为持续经营假设恰当。

Memory hook: Picture a famous restaurant making your favourite dish. You assume it will be open next week, so you buy a gift voucher. If rumours of closure spread, you would demand a refund immediately. Financial statements are like that gift voucher – they assume the business will still be serving customers.

记忆钩子：想象一家名餐厅正在制作你最喜欢的菜。你假定它下周还会营业，于是买了礼品券。如果倒闭传闻四起，你会立刻要求退款。财务报表就像那张礼品券——假设企业仍会为顾客服务。

---

5. Manufacturing Account Vocabulary | 制造账户术语

Prime cost = direct materials + direct labour + direct expenses. Factory overheads (indirect manufacturing costs) are then added to arrive at production cost. The distinction between direct and indirect costs is vital: direct costs can be traced to each unit of output, while indirect costs cannot and must be apportioned on a suitable basis.

主要成本 = 直接材料 + 直接人工 + 直接费用。加上工厂间接费用（间接生产成本）即得出生产总成本。区分直接成本与间接成本至关重要：直接成本可追溯至每单位产品，间接成本则不能，须按适当基础分摊。

Memory hook: Direct costs are like ingredients you can see in a cake (flour, eggs, baker’s wages). Indirect costs are like the electricity to run the oven or the rent of the bakery – necessary for production, but not visible in the final slice.

记忆钩子：直接成本就像你在蛋糕里能看到的原料（面粉、鸡蛋、烘焙师工资）。间接成本则像烤炉的电费或面包店的租金——生产所必需，但在最后那块蛋糕里看不见。

---

6. Absorption Costing vs Marginal Costing | 吸收成本法与边际成本法

Absorption costing charges all production costs (fixed and variable) to units produced. This means closing inventory is valued at full production cost. Marginal costing charges only variable production costs to units, treating fixed factory overheads as a period expense written off in full against profit. The two methods give different profit figures when inventory levels change and often appear in Year 13 exam scripts as compulsory reconciliation statements.

吸收成本法将全部生产成本（固定和变动）分配至产品单位，因此期末存货按完全生产成本计价。边际成本法仅将变动生产成本分配至产品，固定制造费用则作为期间费用全额计入当期损益。当存货水平变动时两种方法会产生不同的利润数字，经常作为必答题的利润调节表出现在 Year 13 试卷中。

Memory hook: Absorption costing ‘absorbs’ fixed costs into stock like a sponge soaking up water. When stock rises, some fixed costs hide in closing inventory, boosting profit. Marginal costing treats fixed costs as a ‘marginal’ decision irrelevance – they must be paid anyway, so expense them immediately.

记忆钩子：吸收成本法像海绵吸水一样把固定成本“吸收”进存货。当存货增加时，部分固定成本就藏在期末存货里，推高了利润。边际成本法则把固定成本视为与决策无关的“边际”项目——反正都得付，干脆立即费用化。

---

7. Standard Costing Variances | 标准成本法差异

A variance is the difference between standard (budgeted) performance and actual performance. The key material variances are material price variance (MPV) and material usage variance (MUV). Labour variances are labour rate variance (LRV) and labour efficiency variance (LEV). Variance analysis helps managers practise management by exception, focusing only on significant deviations from the plan.

差异是标准（预算）业绩与实际业绩之间的差额。关键材料差异为材料价格差异（MPV）和材料用量差异（MUV）。人工差异为工资率差异（LRV）和人工效率差异（LEV）。差异分析有助于管理者实施例外管理，仅关注与计划存在重大偏差的领域。

Memory hook: Use the minimal memory scheme: P-U-R-E – Price / Usage, Rate / Efficiency. All price/rate variances = (standard price – actual price) × actual quantity. All usage/efficiency variances = (standard quantity – actual quantity) × standard price. The ‘standard’ goes first in both formulas.

记忆钩子：用最小记忆法：P-U-R-E——价格/用量、工资率/效率。所有价格/工资率差异 =（标准价格 – 实际价格）× 实际数量。所有用量/效率差异 =（标准用量 – 实际用量）× 标准价格。两个公式中“标准”都放在前面。

---

8. Working Capital Cycle Ratios | 营运资金循环比率

The operating cycle is measured by the inventory turnover period plus the trade receivables collection period minus the trade payables payment period. These three components have specific formulae: inventory turnover = (average inventory / cost of sales) × 365, receivables collection = (trade receivables / credit sales) × 365, payables payment = (trade payables / credit purchases) × 365. A shorter cycle improves liquidity.

营业周期通过存货周转期加应收账款收款期减应付账款付款期来计量。三个组成部分各有特定公式：存货周转期 =（平均存货 ÷ 销售成本）× 365，应收账款收款期 =（应收账款 ÷ 赊销收入）× 365，应付账款付款期 =（应付账款 ÷ 赊购金额）× 365。缩短营业周期有助于提高流动性。

Memory hook: Picture a supermarket: Inventory flies off the shelves (short inventory days), customers pay instantly at the till (short receivables days), but the supermarket pays suppliers 60 days later (long payables days). That is a negative working capital cycle and a competitive advantage. Learn the three formulas as IN-REC-PAY and always link each to its correct denominator.

记忆钩子：想象一家超市：货物飞速售出（存货周转天数短），顾客在收银台即时付款（应收账款天数短），但超市 60 天后才付给供应商（应付账款天数长）。这就是负营运资金周期和竞争优势。将三个公式记为 IN-REC-PAY，并始终将各比率与正确的分母配对。

---

9. Investment Appraisal Terminology | 投资评估术语

The three core methods tested at Year 13 are Accounting Rate of Return (ARR), Net Present Value (NPV), and Internal Rate of Return (IRR). ARR uses average annual accounting profit after depreciation divided by average investment. NPV discounts all relevant future cash flows at the cost of capital and subtracts the initial outlay. IRR is the discount rate that makes NPV exactly zero. The decision rule: accept if NPV > 0 or IRR > cost of capital.

Year 13 考查的三种核心方法是会计收益率（ARR）、净现值（NPV）和内含报酬率（IRR）。ARR 使用平均每年折旧后会计利润除以平均投资额。NPV 将所有相关未来现金流量按资本成本折现后减去初始投资。IRR 是使 NPV 恰好为零的折现率。决策规则：若 NPV > 0 或 IRR > 资本成本则接受项目。

Memory hook: NPV is the ‘gold standard’ because it tells you how much wealth will increase in today’s money. IRR is just the ‘break-even’ discount rate. ARR is the ‘quick and dirty’ method using profits rather than cash. Remember the NPV formula: multiply each net cash flow by the discount factor DF = 1/(1+r)ⁿ where n is the year number.

记忆钩子：NPV 是“黄金标准”，因为它告诉你以今天的币值计算财富会增加多少。IRR 只是“盈亏平衡”折现率。ARR 是使用利润而非现金流的“速成法”。牢记 NPV 公式：将各年净现金流乘以折现因子 DF = 1/(1+r)ⁿ，其中 n 是年份序号。

---

10. Cash Flow Statement Classifications | 现金流量表分类

The statement of cash flows splits movements into operating, investing, and financing activities. Operating activities include cash from customers, cash paid to suppliers and employees, and interest/dividends received (under IAS 7). Investing activities cover purchases and sales of non-current assets. Financing activities involve proceeds from share issues and loan repayments. Year 13 candidates must be able to derive these figures from two statement of financial positions and the income statement.

现金流量表将现金变动分为经营活动、投资活动和筹资活动。经营活动包括销售商品收到现金、购买商品和支付职工工资的现金支出，以及已收利息和股利（根据 IAS 7）。投资活动涵盖购买和处置非流动资产。筹资活动涉及发行股票所得和偿还借款。Year 13 考生必须能从两份财务状况表和一份利润表中推导出这些数字。

Memory hook: Operating = day-to-day trading (your salary, your shopping). Investing = buying and selling assets (your house, your car). Financing = borrowing and repaying (your mortgage, your credit card). Use the ‘T-account technique’ to solve complex cash flow questions: open three T-accounts for PPE, retained earnings, and borrowings, and back-fill the cash flows.

记忆钩子：经营=日常交易（你的工资、购物）。投资=买卖资产（你的住房、汽车）。筹资=借款和还款（你的按揭贷款、信用卡）。运用“T 型账户技巧”解复杂的现金流量题：为不动产厂房设备、留存收益和借款分别开设三个 T 型账户，倒挤出相关现金流。

---

11. Key Financial Ratios for Analysis | 关键财务分析比率

Profitability ratios: gross margin = (gross profit / revenue) × 100, mark-up = (gross profit / cost of sales) × 100, profit for the year margin = (profit for the year / revenue) × 100, return on capital employed (ROCE) = (profit from operations / capital employed) × 100. Liquidity ratios: current ratio = current assets : current liabilities, quick ratio = (current assets – inventory) : current liabilities. Efficiency ratios include the working capital cycle metrics already discussed.

盈利能力比率：毛利率 =（毛利 ÷ 收入）× 100，成本加成率 =（毛利 ÷ 销售成本）× 100，当年利润率 =（当年利润 ÷ 收入）× 100，已用资本报酬率（ROCE）=（营业利润 ÷ 已用资本）× 100。流动性比率：流动比率 = 流动资产 ∶ 流动负债，速动比率 =（流动资产 – 存货）∶ 流动负债。效率比率包括已讨论过的营运资金周期指标。

Memory hook: Gross margin and mark-up are two sides of the same coin. If mark-up is 25%, then cost of sales is 100% and gross margin is 20% (25/125). Liquidity ratios use a colon (:) not a decimal. A common exam trap is to calculate ROCE using profit for the year instead of profit from operations – always check the numerator includes only operating profit before interest and tax.

记忆钩子：毛利率和成本加成率是同一枚硬币的两面。若加成率为 25%，则销售成本为 100%，毛利率为 20%（25/125）。流动性比率用冒号（∶）而非小数。常见考试陷阱是用当年利润而非营业利润计算 ROCE——永远检查分子要只包含扣除利息与所得税前的营业利润。

---

12. Quick-Fire Memory Cards for High-Frequency Terms | 高频术语速记卡

Below is a rapid revision table for terms that often cause confusion under time pressure. Read both columns aloud and cover one side to self-test.

下表为在时间压力下常引起混淆的术语提供了一个快速复习工具。大声朗读两栏内容，然后遮挡一侧进行自我测试。

Term | 术语	Quick Definition | 速记定义
Capital expenditure | 资本支出	Spending on non-current assets or improvements extending useful life.
Revenue expenditure | 收益支出	Spending on day-to-day running costs and repairs.
Debenture | 债券	A long-term loan instrument with fixed interest, often secured.
Bonus issue | 红股发行	Free shares given to existing shareholders from reserves; no cash inflow.
Rights issue | 配股发行	New shares offered to existing shareholders at a discount; raises cash.
Provision for depreciation | 折旧准备	Accumulated depreciation reduces the carrying amount of a non-current asset.
Deferred tax | 递延所得税	Tax payable in future periods due to temporary differences.
Non-controlling interest | 非控股权益	The portion of subsidiary equity not owned by the parent company.
Goodwill | 商誉	Excess of purchase consideration over fair value of net assets acquired.

Use these cards in the final days before the exam. Shuffle them, pick five at random, and write out the definition from memory. Then check against the table. This active recall approach builds the automatic recognition needed for part (a) definition-style questions and for accurately reading scenario instructions.

在考前最后几天使用这些卡片。将它们随意打乱，随机抽取五张，凭记忆写出定义，再对照表格检查。这种主动回忆方法能够培养回答（a）部分定义型题目以及准确解读情境说明所需的本能识别能力。

Published by TutorHao | Accounting Revision Series | aleveler.com

更多咨询请联系16621398022（同微信）