📚 Year 13 OCR Accounting: Key Terminology Quick Memorisation Guide | OCR 会计 Year 13 核心词汇速记指南
This guide consolidates essential accounting terminology for Year 13 OCR students to aid rapid memorisation. Each term is explained in concise English and immediately followed by its Chinese equivalent, covering financial statements, ratios, budgeting, investment appraisal and more. Use this resource to strengthen your conceptual clarity and exam performance.
本指南整合了 OCR 会计 Year 13 必备的核心术语，以帮助快速记忆。每个术语先以简洁英文解释，随后紧接中文对应解释，内容涵盖财务报表、比率、预算、投资评估等。利用该资源增强你的概念清晰度和考试成绩。
1. Financial Statement Essentials | 财务报表基础术语
The statement of financial position reports an entity’s assets, liabilities and equity at a specific date, giving a snapshot of its financial health. It follows the accounting equation: Assets = Equity + Liabilities.
财务状况表在特定日期报告主体的资产、负债和权益，提供财务健康状况的快照。它遵循会计等式：资产 = 权益 + 负债。
An income statement summarises revenue and expenses over a period to calculate net profit or loss. It reveals operational performance and helps compare results across periods.
利润表汇总一定期间内的收入和费用，以计算净利润或亏损。它揭示经营业绩并帮助跨期比较。
Equity represents the residual interest in the assets after deducting all liabilities. For a sole trader, equity comprises capital introduced plus retained profits less drawings.
权益体现资产扣除全部负债后的剩余利益。对于独资经营者，权益包括投入资本加留存利润减提款。
Non-current assets are resources held for more than one year, such as property, plant, equipment and intangible assets. They are used to generate long-term income.
非流动资产是持有超过一年的资源，如不动产、厂房、设备和无形资产。它们用于产生长期收益。
Current assets are expected to be turned into cash or consumed within one year. Examples include inventories, trade receivables and cash at bank.
流动资产预计在一年内转换为现金或用尽。实例包括存货、应收账款和银行存款。
Current liabilities are obligations due for settlement within twelve months. They typically include trade payables, bank overdrafts and accruals.
流动负债是十二个月内到期的清偿义务。通常包括应付账款、银行透支和应计费用。
Non-current liabilities are debts repayable beyond one year, such as long-term bank loans and debentures. They fund permanent asset bases.
非流动负债是超过一年偿还的债务，如长期银行贷款和债券。它们为永久性资产基础提供资金。
Drawings are amounts withdrawn by the owner from the business for personal use. They reduce the owner’s equity and cash balances.
提款是所有者从企业提取供个人使用的金额。它们减少所有者权益和现金余额。
2. Profitability Ratios | 盈利能力比率
Return on capital employed (ROCE) indicates how efficiently a business generates profit from its long-term financing. A higher ROCE suggests more effective use of capital.
资本运用回报率（ROCE）显示企业如何有效地利用长期融资产生利润。更高的ROCE意味着更有效的资本利用。
ROCE = (Profit from Operations before Interest & Tax ÷ Capital Employed) x 100%
Gross profit margin expresses gross profit as a percentage of revenue. It measures the profitability of buying or producing goods before deducting operating expenses.
毛利率以毛利占收入的百分比表示。它衡量在扣除营业费用之前采购或生产商品的盈利能力。
Gross Profit Margin = (Gross Profit ÷ Revenue) x 100%
Net profit margin shows the percentage of revenue remaining after all expenses are deducted. It reflects overall cost control and pricing effectiveness.
净利率显示扣除全部费用后剩余的收入百分比。它反映整体成本控制和定价有效性。
Net Profit Margin = (Net Profit before Tax ÷ Revenue) x 100%
Mark-up is the percentage added to cost price to determine the selling price. It differs from margin, which is based on selling price.
加成率是加到成本价上以确定售价的百分比。它与基于售价的毛利率不同。
Mark-up = (Gross Profit ÷ Cost of Sales) x 100%
The expense to sales ratio relates a specific expense category to revenue. It helps pinpoint overheads that are rising disproportionately.
费用收入比将特定费用类别与收入关联。它有助于找出增长不成比例的间接费用。
Expense to Sales = (Specific Overhead ÷ Revenue) x 100%
3. Liquidity & Efficiency Ratios | 流动性与效率比率
The current ratio compares current assets to current liabilities to assess short-term solvency. A ratio below 1 suggests potential difficulty in meeting debts as they fall due.
流动比率将流动资产与流动负债进行比较，以评估短期偿债能力。比率低于1表明按时偿还债务可能存在困难。
Current Ratio = Current Assets ÷ Current Liabilities
The acid test ratio (quick ratio) excludes inventories from current assets because they are less liquid. It gives a more rigorous measure of immediate liquidity.
酸性测试比率（速动比率）从流动资产中排除存货，因为其流动性较差。它提供了更严格的即时流动性衡量。
Acid Test = (Current Assets – Inventories) ÷ Current Liabilities
Trade receivable days indicate how long, on average, customers take to pay. Fewer days suggest effective credit control and improved cash flow.
应收账款周转天数表示客户平均付款所需时间。天数越少表明信用控制有效、现金流改善。
Trade Receivable Days = (Trade Receivables ÷ Credit Sales) x 365
Trade payable days measure the average time taken to settle suppliers. An increase may improve short-term cash flow but could damage supplier relationships.
应付账款周转天数衡量结清供应商款项的平均时间。增加可能改善短期现金流，但可能损害供应商关系。
Trade Payable Days = (Trade Payables ÷ Credit Purchases) x 365
Inventory turnover reflects how quickly inventory is sold and replaced. High turnover suggests efficient stock management and less risk of obsolescence.
存货周转率反映存货售出和重置的速度。高周转率表明存货管理高效，过时风险较低。
Inventory Turnover = Cost of Sales ÷ Average Inventory
4. Gearing & Investment Ratios | 资本结构与投资者比率
Gearing measures the proportion of a company’s financing that comes from debt. High gearing means greater financial risk but also potential for higher returns to shareholders.
杠杆比率衡量公司融资中来自债务的比例。高杠杆意味着更大的财务风险，但也可能给股东带来更高回报。
Gearing = (Non-current Liabilities ÷ (Total Equity + Non-current Liabilities)) x 100%
Interest cover shows how easily a business can pay interest from its operating profit. A low ratio may indicate vulnerability to interest rate rises.
利息保障倍数显示企业从营业利润中轻松支付利息的程度。比率较低可能表明易受利率上升的影响。
Interest Cover = Profit from Operations before Interest ÷ Interest Expense
Earnings per share (EPS) allocates the profit after tax and preference dividends to each ordinary share. It is a key indicator of profitability from an investor’s perspective.
每股收益（EPS）将税后利润及优先股息分配给每张普通股。从投资者角度看，它是盈利能力的关键指标。
EPS = (Profit after Tax – Preference Dividends) ÷ Number of Ordinary Shares
Dividend per share is the amount of dividend distributed to each ordinary share. It signals the income investors can expect.
每股股息是分配给每张普通股的股息金额。它表明投资者可预期的收入。
Dividend per Share = Total Ordinary Dividends ÷ Number of Ordinary Shares
The price/earnings (P/E) ratio compares the market price of a share to its EPS. A high P/E often reflects market expectations of future growth.
市盈率（P/E）比较股票市价与其每股收益。高市盈率通常反映市场对未来增长的预期。
P/E Ratio = Market Price per Share ÷ Earnings per Share
5. Budgeting & Variance Analysis | 预算与差异分析
A budget is a quantitative financial plan for a future period, coordinating resources and setting targets. It helps control costs and evaluate performance.
预算是未来期间量化的财务计划，协调资源并设定目标。它有助于控制成本和评估业绩。
A cash budget forecasts cash inflows and outflows month by month, identifying potential surpluses or deficits. It ensures the business can meet its payment obligations.
现金预算按月预测现金流入和流出，识别潜在盈余或赤字。它确保企业能够履行支付义务。
A flexible budget adjusts original budgeted figures for actual activity levels. It enables fairer variance analysis by comparing like with like.
弹性预算根据实际业务量水平调整原始预算数字。它通过同类比较实现更公平的差异分析。
A variance is the difference between a budgeted figure and the actual result. Analysing variances helps management pinpoint areas needing attention.
差异是预算数字与实际结果之间的差额。分析差异有助于管理层确定需要关注的领域。
A favourable variance increases profit relative to budget, such as higher-than-expected sales revenue or lower costs. An adverse variance reduces profit, for example when costs exceed budget.
有利差异相对于预算增加利润，如高于预期的销售收入或更低的成本。不利差异则减少利润，例如当成本超过预算时。
6. Standard Costing Variances | 标准成本差异分析
A standard cost is a predetermined estimated unit cost used as a benchmark. It comprises standard quantities of materials, labour and overheads at standard prices.
标准成本是预先确定的估计单位成本，用作基准。它由材料、人工和间接费用的标准用量按标准价格构成。
The material price variance isolates the effect of paying a different price for materials compared to the standard. It is calculated on the actual quantity purchased.
材料价格差异分离出支付材料价格与标准价格不同的影响。它按实际采购量计算。
Material Price Variance = (Standard Price – Actual Price) x Actual Quantity Purchased
The material usage variance captures the effect of using more or less material than the standard allowance for actual output. It is measured at standard price.
材料用量差异衡量实际产出下材料用量多于或少于标准允许用量的影响。按标准价格计算。
Material Usage Variance = (Standard Quantity for Actual Output – Actual Quantity) x Standard Price
The labour rate variance shows the effect of paying a different hourly rate than the standard. It is based on actual hours paid.
人工工资率差异显示支付小时工资率与标准工资率不同的影响。按实际支付工时计算。
Labour Rate Variance = (Standard Rate – Actual Rate) x Actual Hours Paid
The labour efficiency variance reflects the difference between standard hours allowed for actual output and actual hours worked, valued at the standard rate.
人工效率差异反映实际产出允许的标准工时与实际工时之间的差量，按标准工资率估价。
Labour Efficiency Variance = (Standard Hours for Actual Output – Actual Hours) x Standard Rate
7. Investment Appraisal Techniques | 投资评估方法
The payback period is the time required for the net cash inflows from a project to recover the initial investment. Shorter payback implies lower liquidity risk.
回收期是指项目净现金流入收回初始投资所需的时间。较短的回收期意味着较低的流动性风险。
Accounting rate of return (ARR) measures the average annual profit as a percentage of initial or average investment. It focuses on profitability rather than cash flow.
会计收益率（ARR）将平均年度利润表示为初始或平均投资的百分比。它侧重于盈利能力而非现金流。
ARR = (Average Annual Profit ÷ Initial Investment) x 100%
Net present value (NPV) discounts all expected future cash flows to present value using a cost of capital and subtracts the initial outlay. A positive NPV indicates the project should be accepted.
净现值（NPV）使用资本成本将所有预期未来现金流折现到现值，并减去初始支出。正NPV表明应接受该项目。
NPV = Σ [CFₜ ÷ (1 + r)ᵗ] – I₀
The internal rate of return (IRR) is the discount rate that makes the NPV of a project equal to zero. A project is acceptable if IRR exceeds the cost of capital.
内部收益率（IRR）是使项目NPV等于零的折现率。若IRR超过资本成本，则项目可接受。
A discount factor converts a future cash amount into its present value equivalent. It is calculated as 1 ÷ (1 + r)ⁿ, where n is the number of periods.
折现因子将未来现金金额转换为等值的现值。计算公式为 1 ÷ (1 + r)ⁿ，其中 n 为期间数。
8. Limited Company Accounts | 有限公司账目
Share capital represents the nominal value of shares issued to shareholders. It forms the legal capital of the company and appears in equity.
股本代表已发行给股东股票的面值。它构成公司的法定资本，列示于权益中。
Share premium is the excess amount received from shareholders over the nominal value of shares. It is a capital reserve and cannot be used for dividend payments.
股份溢价是股东支付超过股票面值的金额。它是资本储备，不能用于发放股息。
A debenture is a long-term loan acknowledged by a certificate, often secured on company assets. Debenture interest must be paid before dividends.
债券是一种由凭证确认的长期借款，通常以公司资产作抵押。债券利息必须在股息之前支付。
Reserves are retained profits and other gains that belong to shareholders but are reinvested. Revenue reserves can be distributed as dividends; capital reserves typically cannot.
储备是留存的利润和其他属于股东的利得，但用于再投资。收入储备可作为股息分配；资本储备通常不可分配。
A bonus issue capitalises reserves by issuing free shares to existing shareholders in proportion to their holdings. It does not raise new cash but increases share capital.
红股发行通过按现有持股比例向股东发行免费股票来将储备资本化。它不筹集新现金，但增加股本。
A rights issue offers new shares to existing shareholders at a discount to market price, normally in proportion to their holding. It raises fresh equity finance.
配股发行按持股比例以低于市价的价格向现有股东发售新股票。它筹集新的权益资金。
9. Statement of Cash Flows | 现金流量表
The statement of cash flows classifies cash inflows and outflows into operating, investing and financing activities. It explains the movement in cash and cash equivalents over a period.
现金流量表将现金流入和流出分类为经营活动、投资活动和筹资活动。它解释了期间内现金及现金等价物的变动。
Cash flows from operating activities arise from the principal revenue-producing activities. These typically include cash from customers and payments to suppliers and employees.
经营活动现金流量产生于主要创收活动。通常包括来自客户的现金和支付给供应商及员工的款项。
Cash flows from investing activities cover acquisitions and disposals of non-current assets and long-term investments. Purchases of property, plant and equipment are key outflows.
投资活动现金流量涵盖非流动资产和长期投资的购置与处置。购置不动产、厂房和设备是主要流出。
Cash flows from financing activities reflect changes in share capital, borrowings and dividend payments. Issuing shares is an inflow; repaying loans is an outflow.
筹资活动现金流量反映股本、借款和股息支付的变化。发行股票是流入；偿还贷款是流出。
Net cash flow is the difference between total cash inflows and outflows during the period. A positive net cash flow increases the cash balance, while a negative one decreases it.
净现金流量是期间内总现金流入与流出的差额。正净现金流量增加现金余额，负净现金流量减少现金余额。
10. Absorption & Marginal Costing | 完全成本法与边际成本法
Absorption costing allocates all production costs, both variable and fixed, to units of output. It is required for external financial reporting and values inventory at full factory cost.
完全成本法将所有生产成本（变动的和固定的）分配到产出单位。它是外部财务报告所要求的，并按全厂成本计量存货。
Marginal costing charges only variable production costs to cost units and treats fixed production overheads as period costs. It emphasises contribution for decision-making.
边际成本法仅将变动生产成本计入成本单位，并将固定生产间接费用作为期间费用处理。它强调贡献毛利用于决策。
Contribution is sales revenue less all variable costs. It represents the amount available to cover fixed costs and generate profit.
贡献毛利是销售收入减去全部变动成本后的余额。它代表可用来弥补固定成本并产生利润的金额。
Contribution = Selling Price – Variable Cost per Unit
The overhead absorption rate (OAR) is used to charge overheads to cost units under absorption costing. It is predetermined based on budgeted overheads and budgeted activity.
间接费用吸收率（OAR）用于在完全成本法下将间接费用分配到成本单位。它根据预算间接费用和预算活动量预先确定。
OAR = Budgeted Overheads ÷ Budgeted Activity Level
Under-absorption occurs when actual overheads exceed the amount absorbed into production; over-absorption arises when absorbed overheads exceed actuals. These differences are written off to profit.
吸收不足发生在实际间接费用超过已吸收到生产中的金额时；过度吸收则是已吸收的间接费用超过实际额。这些差异冲销计入利润。
Published by TutorHao | Accounting Revision Series | aleveler.com
更多咨询请联系16621398022（同微信）
屏轩国际教育cambridge primary/secondary checkpoint, cat4, ukiset,ukcat,igcse,alevel,PAT,STEP,MAT, ibdp,ap,ssat,sat,sat2课程辅导，国外大学本科硕士研究生博士课程论文辅导Cancel reply