📚 Year 13 Cambridge Accounting: Essential Terminology Revision Guide | 剑桥A2会计核心术语速记指南
In Cambridge A2 Accounting, the ability to instantly recall and apply key terminology is what separates a strong answer from a vague one. This revision guide provides a bilingual, exam-focused collection of essential terms, quick definitions, and memory triggers. Each section pairs English explanations with clear Chinese counterparts, so you can reinforce understanding whether you think in English, Chinese, or both. Use it as a daily drill to lock in the vocabulary that examiners expect you to command.
在剑桥A2会计中，能否瞬间回忆起并运用关键术语，是高水平答案和含糊答案的分水岭。这份复习指南为你提供了考试导向的双语必备术语汇编、简洁定义和记忆线索。每个小节都为英文解释配上了清晰的中文对应，无论你习惯用英文、中文还是双语思考，都能巩固理解。把它当作日常练习工具，牢牢掌握考官期待你运用的专业词汇。
1. Financial Statements and Elements | 财务报表及要素
The starting point for nearly every A2 question is the ability to classify items into the five elements of financial statements: assets, liabilities, equity, income and expenses. You must also know the structure of the main reports—Statement of Financial Position (SOFP), Statement of Comprehensive Income (SOCI), Statement of Changes in Equity, and Cash Flow Statement.
几乎每一道A2题目的起点，都是能否将项目正确归入财务报表五要素：资产、负债、权益、收益和费用。你还必须熟悉主要报表的结构——财务状况表、综合收益表、权益变动表和现金流量表。
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Current assets: Resources expected to be converted into cash, sold or used up within one year or one operating cycle.
流动资产：预计在一年或一个营业周期内变现、出售或耗用的资源。
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Non-current assets: Assets held for long-term use in the business, such as machinery, buildings, and intangible assets.
非流动资产：为长期使用而持有的资产，如机器、建筑物和无形资产。
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Current liabilities: Obligations due to be settled within one year, including trade payables and bank overdrafts.
流动负债：在一年内需清偿的义务，包括应付账款和银行透支。
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Non-current liabilities: Debts payable after more than one year, such as long-term loans and debentures.
非流动负债：一年以上到期的债务，如长期借款和债券。
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Equity: The residual interest in the assets after deducting all liabilities; includes share capital and retained earnings.
权益：扣除所有负债后对资产的剩余利益；包括股本和留存收益。
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Income: Increases in economic benefits during the period, including revenue and gains.
收益：期间内经济利益的增加，包括收入和利得。
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Expenses: Decreases in economic benefits, including cost of sales, operating expenses, and losses.
费用：经济利益的减少，包括销售成本、营业费用和损失。
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Revenue: Income arising from the ordinary activities of a business, such as sales of goods or services.
收入：企业日常活动中产生的收益，如商品销售或服务提供。
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Cost of sales: The direct cost of goods sold, calculated as opening inventory + purchases – closing inventory.
销售成本：已售商品的直接成本，公式为期初存货 + 采购 – 期末存货。
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Gross profit: Revenue minus cost of sales; a measure of trading profitability before overheads.
毛利：收入减去销售成本；衡量扣除间接费用前的贸易盈利水平。
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Operating expenses: Costs not directly linked to production, such as rent, salaries, and depreciation.
营业费用：与生产无直接关联的成本，如租金、工资和折旧。
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Profit for the year: The final profit after all expenses, finance costs and tax; also called net profit.
本年利润：扣除所有费用、融资成本和税款后的最终利润；亦称净利润。
2. Ratio Analysis Categories | 比率分析分类
A2 examiners expect you to calculate and interpret ratios in four categories: profitability, liquidity, efficiency, and investment. You must know formulas, explain their meaning, and identify whether a change signals improvement or concern. The table below is your rapid-reference tool.
A2考官要求你计算并解释四大类比率：盈利能力、流动性、营运效率和投资比率。你必须记住公式，阐明含义，并能判断变动是向好还是值得警惕。下表就是你的快速查阅工具。
| Ratio & Formula (English) | 比率与公式 (中文) |
| Gross Profit Margin = Gross Profit ÷ Revenue × 100% | 毛利率 = 毛利 ÷ 收入 × 100% |
| Net Profit Margin = Profit for the Year ÷ Revenue × 100% | 净利率 = 本年利润 ÷ 收入 × 100% |
| Return on Capital Employed (ROCE) = Operating Profit ÷ Capital Employed × 100% | 已用资本回报率 = 营业利润 ÷ 已用资本 × 100% |
| Current Ratio = Current Assets ÷ Current Liabilities | 流动比率 = 流动资产 ÷ 流动负债 |
| Quick Ratio = (Current Assets – Inventory) ÷ Current Liabilities | 速动比率 = (流动资产 – 存货) ÷ 流动负债 |
| 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 ÷ 赊销额) × 365 |
| Trade Payables Days = (Trade Payables ÷ Credit Purchases) × 365 | 应付账款周转天数 = (应付账款 ÷ 赊购额) × 365 |
| Gearing Ratio = Non-current Liabilities ÷ (Equity + Non-current Liabilities) × 100% | 负债权益比率 = 非流动负债 ÷ (权益 + 非流动负债) × 100% |
| Earnings per Share (EPS) = Profit for the Year ÷ Number of Ordinary Shares | 每股收益 = 本年利润 ÷ 普通股股数 |
| Price/Earnings Ratio = Market Price per Share ÷ Earnings per Share | 市盈率 = 每股市价 ÷ 每股收益 |
| Dividend Yield = Dividend per Share ÷ Market Price per Share × 100% | 股息率 = 每股股息 ÷ 每股市价 × 100% |
Memory triggers: ‘Gross margin covers direct costs; net margin covers all.’ For liquidity, think ‘Current = cover short-term; Quick = cash-like cover.’ For efficiency days, the higher the number, the slower the conversion. Gearing above 50% often signals high financial risk. EPS and P/E link shareholder return to market confidence.
记忆联想法：’毛利率覆盖直接成本；净利率覆盖一切。’对于流动性，’流动比率看短期保障；速动比率看速动资产保障。’营运效率天数越高，变现越慢。负债权益比率超过50%常意味着较高的财务风险。每股收益和市盈率则将股东回报与市场信心相连。
3. Costing and Break-even | 成本计算与盈亏平衡
A2 requires a clear understanding of cost behaviour and break-even analysis. You must distinguish between direct/indirect costs and fixed/variable costs, calculate contribution, and apply break-even and margin of safety concepts.
A2要求清晰理解成本性态和盈亏平衡分析。你必须区分直接/间接成本与固定/变动成本，计算贡献毛利，并运用盈亏平衡点和安全边际的概念。
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Direct costs: Costs that can be traced directly to a product, such as raw materials and direct labour.
直接成本：可直接追溯至产品的成本，如原材料和直接人工。
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Indirect costs (overheads): Costs that cannot be traced directly, like factory rent and supervision salaries.
间接成本（制造费用）：无法直接追溯的成本，如厂房租金和主管工资。
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Fixed costs: Costs that remain unchanged regardless of output level, e.g. rent, straight-line depreciation.
固定成本：不随产量变动而变动的成本，如租金、直线折旧。
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Variable costs: Costs that change in direct proportion to output, e.g. raw materials, direct labour wages.
变动成本：与产量成直接比例变动的成本，如原材料、直接人工工资。
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Semi-variable costs: Costs with both fixed and variable elements, e.g. telephone bill with line rental plus call charges.
半变动成本：兼具固定和变动部分的成本，如月租加通话费的电话账单。
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Contribution per unit: Selling price per unit minus variable cost per unit.
单位贡献毛利：每单位售价减去单位变动成本。
Break-even Point (units) = Total Fixed Costs ÷ Contribution per Unit
盈亏平衡点（单位） = 固定成本总额 ÷ 单位贡献毛利
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Margin of safety: The difference between actual output and the break-even output; shows how much sales can fall before a loss occurs.
安全边际：实际产量与盈亏平衡产量之差；表明在亏损前销售量可下降的幅度。
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Target profit volume: (Fixed costs + Target profit) ÷ Contribution per unit.
目标利润销量：(固定成本 + 目标利润) ÷ 单位贡献毛利。
Quick recall: ‘Contribution covers fixed costs first, then profit.’ Break-even is where total contribution equals fixed costs. The margin of safety answers ‘How safe are we?’
快速记忆：’贡献毛利先覆盖固定成本，剩余为利润。’盈亏平衡点即总贡献等于固定成本处。安全边际回答’我们有多安全？’。
4. Budgeting and Variances | 预算编制与差异分析
Budgets are financial plans; variance analysis explains differences between actual and budgeted figures. You need to calculate and label variances as favourable (F) or adverse (A), and suggest plausible causes.
预算是财务计划；差异分析解释实际与预算数字之间的差异。你需要计算并标注差异为有利(F)或不利(A)，并提出合理的原因。
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Sales volume variance: (Actual sales units – Budgeted sales units) × Standard profit per unit. Favourable if actual volume is higher.
销售数量差异：(实际销售数量 – 预算销售数量) × 标准单位利润。实际数量更高则为有利差异。
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Sales price variance: (Actual selling price – Standard selling price) × Actual units sold.
销售价格差异：(实际售价 – 标准售价) × 实际销售数量。
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Material usage variance: (Standard quantity for actual production – Actual quantity used) × Standard price per unit.
材料用量差异：(实际产量下的标准用量 – 实际用量) × 标准单价。
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Material price variance: (Standard price – Actual price) × Actual quantity purchased.
材料价格差异：(标准价格 – 实际价格) × 实际采购量。
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Labour efficiency variance: (Standard hours for actual output – Actual hours worked) × Standard rate per hour.
人工效率差异：(实际产出标准工时 – 实际工时) × 标准小时工资率。
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Labour rate variance: (Standard rate per hour – Actual rate) × Actual hours worked.
人工工资率差异：(标准小时工资率 – 实际小时工资率) × 实际工时。
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Fixed overhead variance: Actual fixed overheads – Budgeted fixed overheads (often analysed into expenditure and volume variances).
固定制造费用差异：实际固定制造费用 – 预算固定制造费用（常分为支出差异和产量差异）。
Memory tip: ‘Price and rate variances use actual quantities; usage and efficiency variances use standard prices/rates.’ Always label A or F, and link to possible reasons: material price rise, machine breakdown, labour strikes.
记忆要诀：’价格和工资率差异使用实际数量；用量和效率差异使用标准价格/工资率。’务必标注A或F，并关联可能原因：材料涨价、机器故障、工人罢工。
5. Investment Appraisal Methods | 投资评价方法
When evaluating long-term projects, Cambridge A2 focuses on payback period, accounting rate of return (ARR), net present value (NPV), and the concept of internal rate of return (IRR). You must perform calculations using cash flows and discount factors.
在评估长期项目时，剑桥A2重点考查投资回收期、会计收益率(ARR)、净现值(NPV)以及内含报酬率(IRR)的概念。你必须运用现金流量和折现因子进行计算。
Payback Period = Year before full recovery + (Unrecovered amount ÷ Cash flow in next year)
回收期 = 完全收回前的年份 + (未收回金额 ÷ 下一年现金流)
ARR = (Average Annual Profit ÷ Initial Investment) × 100% or (Average Annual Profit ÷ Average Investment) × 100%
ARR = (平均年利润 ÷ 初始投资) × 100% 或 (平均年利润 ÷ 平均投资) × 100%
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Net Present Value (NPV): Sum of discounted future cash flows minus the initial investment. A positive NPV means the project is acceptable.
净现值(NPV)：未来现金流量折现之和减去初始投资。NPV为正意味着项目可接受。
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Discount factor: 1 ÷ (1 + r)ⁿ or (1 + r)⁻ⁿ. For example, year 2 factor at 10% is (1.1)⁻².
折现因子：1/(1 + r)ⁿ 或 (1 + r)⁻ⁿ。例如，10%下第2年的因子为 (1.1)⁻²。
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Internal Rate of Return (IRR): The discount rate that makes NPV = 0. Estimate using two discount rates and linear interpolation.
内含报酬率(IRR)：使NPV为零的折现率。可通过两个折现率及线性插值法估算。
Reminder: Payback is simple and focuses on liquidity; ARR uses profit and is expressed as a percentage; NPV is superior because it considers time value of money. ‘Cash today is worth more than cash tomorrow’ underpins NPV.
提示：回收期简单且注重流动性；ARR使用利润并以百分比表示；NPV因考虑货币时间价值而更优。’今天的现金比明天的更值钱’是NPV的核心理念。
6. Partnership Accounting | 合伙会计
Partnerships require an appropriation account to share profits according to the partnership agreement. Key adjustments include interest on capital, interest on drawings, partners’ salaries, and residual profit split.
合伙企业需通过利润分配账户按合伙协议分配利润。关键调整包括资本利息、提款利息、合伙人薪金和剩余利润分割。
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Appropriation account: A statement showing how the net profit is distributed among partners after adjusting for interest and salaries.
利润分配表：展示经利息和薪金调整后净利润如何在合伙人之间分配的报表。
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Interest on capital: A reward for partners’ investment, credited to current accounts; calculated as % of capital balance.
资本利息：对合伙人投资的回报，记入往来账户贷方；按资本余额的百分比计算。
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Interest on drawings: A charge to discourage excessive drawings, debited to current accounts; calculated on amounts withdrawn.
提款利息：为抑制过度提款而收取的费用，记入往来账户借方；按提款金额计算。
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Partners’ salaries: Fixed amounts paid to active partners, charged before residual profit sharing.
合伙人薪金：支付给参与经营合伙人的固定金额，在剩余利润分割前扣除。
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Residual profit: Remaining profit after all appropriations, shared in the profit-sharing ratio (PSR).
剩余利润：所有分配后的剩余利润，按利润分配比例(PSR)分享。
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Goodwill: An intangible asset representing the reputation and customer loyalty of the business; must be adjusted when partners join or leave.
商誉：代表企业声誉和客户忠诚度的无形资产；合伙人入伙或退伙时必须调整。
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Revaluation account: Records gains or losses from revaluing assets before a change in partnership structure.
重估账户：记录在合伙结构变动前资产重估的利得或损失。
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Dissolution: The closing down of a partnership, involving the sale of assets, payment of liabilities
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