Year 13 SQA Accounting: Quick Vocabulary Memorisation Guide | Year 13 SQA 会计：词汇术语速记指南

📚 Year 13 SQA Accounting: Quick Vocabulary Memorisation Guide | Year 13 SQA 会计：词汇术语速记指南

Mastering key accounting terminology is essential for success in the Year 13 SQA Accounting course. This guide provides a quick-reference glossary of must-know terms, helping you build a solid foundation for complex topics such as financial reporting, ratio analysis, budgeting and ethical concepts. Each entry is presented in English and Chinese to support bilingual learners and reinforce understanding.

掌握关键的会计术语对于在Year 13 SQA会计课程中取得成功至关重要。本指南提供了一份必备术语的速查词汇表，帮助您为财务报告、比率分析、预算和道德概念等复杂主题打下坚实基础。每个条目均以英文和中文呈现，以支持双语学习者并加深理解。

1. Core Financial Statements | 核心财务报表

Income Statement (Profit and Loss Account) shows the financial performance over a period by summarising revenues and expenses to arrive at profit or loss.

利润表（损益表） 通过汇总收入和费用来显示一段时期内的财务业绩，计算出利润或亏损。

Statement of Financial Position (Balance Sheet) presents the assets, liabilities and equity of a business at a specific point in time.

财务状况表（资产负债表） 展示企业在特定时间点的资产、负债和权益。

Statement of Cash Flows explains the changes in cash and cash equivalents, classifying cash flows into operating, investing and financing activities.

现金流量表 解释现金及现金等价物的变动，将现金流分为经营活动、投资活动和筹资活动。

Notes to the Accounts provide additional detail, accounting policies and disclosures that support the figures on the face of the financial statements.

报表附注 提供额外的细节、会计政策和披露，以支持财务报表表内的数字。

2. The Accounting Equation & Double-Entry | 会计等式与复式记账

Assets = Liabilities +