📚 AS AQA Accounting: Key Terms Quick Revision Guide | AS AQA 会计：关键词汇速记指南
Accounting has its own precise language, and mastering this vocabulary is essential for AS AQA exam success. This guide collects the most important terms from every topic on the syllabus, giving you clear English definitions immediately followed by Chinese translations to reinforce memory and conceptual understanding.
会计有自己精确的语言，掌握这些词汇是 AS AQA 考试成功的关键。本指南汇集了大纲中每个主题最重要的术语，给出清晰的英文定义并紧随中文翻译，以强化记忆和概念理解。
1. The Accounting Equation & Key Elements | 会计等式及关键要素
The fundamental relationship that underpins all of double‑entry bookkeeping is the accounting equation. It states that a business’s resources (assets) are always financed by obligations to outsiders (liabilities) or by the owner (capital).
支撑整个复式记账的根本关系是会计等式。它表明企业的资源（资产）总是由对外部的义务（负债）或所有者投入（资本）来提供资金。
Assets = Liabilities + Capital
- Asset: A present economic resource controlled by the entity as a result of past events. An asset is expected to generate future economic benefits.
资产：企业因过去事项而控制的现时经济资源，预期会带来未来经济利益。 - Liability: A present obligation of the entity to transfer an economic resource as a result of past events.
负债：企业因过去事项而形成的现时义务，需要转移经济资源。 - Capital (Equity): The residual interest in the assets of the entity after deducting all its liabilities. Often called ‘owner’s equity’ in a sole trader business.
资本（所有者权益）：企业资产扣除所有负债后的剩余权益。在个体经营企业中常称为“所有者权益”。 - Drawings: Amounts taken out of the business by the owner for personal use, reducing capital.
提款：所有者从企业提取供个人使用的金额，会减少资本。 - Inventory (Stock): Goods held for resale in the ordinary course of business.
存货：在日常经营过程中持有以备出售的商品。 - Trade Receivables (Debtors): Amounts owed to the business by customers who have purchased goods on credit.
应收账款（债务人）：因赊销商品而应由客户支付给企业的款项。 - Trade Payables (Creditors): Amounts the business owes to suppliers who have provided goods or services on credit.
应付账款（债权人）：企业因赊购商品或服务而欠供应商的款项。
2. Double-Entry Rules & T-Accounts | 复式记账规则与T型账户
Every financial transaction is recorded twice: a debit in one account and a credit in another. The total value of debit entries must always equal the total value of credit entries.
每一笔财务交易都要记录两次：一个账户记借方，另一个账户记贷方。借方分录的总金额必须始终等于贷方分录的总金额。
| Account category | To increase | To decrease |
|---|---|---|
| Assets, Expenses, Drawings | Debit | Credit |
| Liabilities, Capital, Income | Credit | Debit |
Each account is traditionally represented as a T‑account with a left (debit) side and a right (credit) side. The balance carried down (c/d) on the smaller side becomes the balance brought down (b/d) on the larger side for the next period.
每个账户传统上用T型账户表示，分为左侧（借方）和右侧（贷方）。金额较小一侧的结转余额（c/d）成为下一期金额较大一侧的期初余额（b/d）。
- Debit (Dr): An entry on the left side of an account.
借方：账户左侧的分录。 - Credit (Cr): An entry on the right side of an account.
贷方：账户右侧的分录。 - General Ledger: The complete set of all T‑accounts used by a business.
总分类账：企业使用的所有T型账户的完整集合。 - Balance c/d & b/d: ‘Carried down’ closes an account at period end; ‘brought down’ opens it for the next period.
结转余额c/d与期初余额b/d：“carried down”用于期末结账；“brought down”用于下一期期初开账。
3. Income Statement Terminology | 利润表术语
The income statement (formerly the profit and loss account) measures financial performance over a period. AQA uses titles that you must know precisely.
利润表（原称损益表）衡量一个期间的财务业绩。AQA使用的标题你必须精确掌握。
- Revenue (Sales): Income arising from the ordinary activities of the business, typically the sale of goods or services.
收入（销售收入）：企业日常活动产生的收益，通常来自商品销售或服务提供。 - Cost of Sales: Opening inventory + Purchases − Closing inventory. Represents the direct cost of goods sold.
销售成本：期初存货 + 购货 − 期末存货。代表已售商品的直接成本。 - Gross Profit: Revenue − Cost of sales. It shows the profit before deducting operating expenses.
毛利：收入 − 销售成本。反映扣除营业费用前的利润。 - Expenses (Overheads): Day‑to‑day running costs such as rent, wages, advertising and depreciation.
费用（经常开支）：日常运营成本，如租金、工资、广告费和折旧费。 - Profit for the Year (Net Profit): Gross profit plus other income minus total expenses. This is the ‘bottom line’ for the period.
年度利润（净利润）：毛利加上其他收益减去总费用。这是该期间的“底线”数字。 - Other Income: Income from non‑ordinary activities, such as discount received or rent received.
其他收益：非日常活动产生的收益，如购货折扣或租金收入。
4. Statement of Financial Position Terminology | 财务状况表术语
The statement of financial position (balance sheet) shows the assets, liabilities and capital of a business at a specific point in time.
财务状况表（资产负债表）展示企业在某一特定时点的资产、负债和资本状况。
- Non‑current Assets: Assets that are expected to be used in the business for more than one year, e.g. machinery, vehicles, fixtures.
非流动资产：预期在超过一年的期间内为企业所用的资产，如机器、车辆、固定装置。 - Current Assets: Assets that are expected to be turned into cash or used up within one year, e.g. inventory, trade receivables, prepayments, cash.
流动资产：预期在一年内变现或耗用的资产，如存货、应收账款、预付款、现金。 - Current Liabilities: Obligations that are due to be settled within one year, e.g. trade payables, bank overdraft, accruals.
流动负债：一年内到期的义务，如应付账款、银行透支、应计费用。 - Non‑current Liabilities: Obligations payable after more than one year, e.g. long‑term bank loan.
非流动负债：一年以后偿付的义务，如长期银行贷款。 - Net Current Assets (Working Capital): Current assets − Current liabilities. Indicates the short‑term liquidity of the business.
净流动资产（营运资金）：流动资产 − 流动负债。反映企业的短期偿债能力。 - Net Assets: Non‑current assets + Net current assets − Non‑current liabilities. This figure should equal total capital.
净资产：非流动资产 + 净流动资产 − 非流动负债。该金额应等于总资本。
5. Depreciation: Straight‑Line & Reducing Balance | 折旧：直线法与余额递减法
Depreciation spreads the cost of a non‑current asset over its useful life. Two methods are examined at AS.
折旧将非流动资产的成本在其使用寿命内分摊。AS阶段考察两种方法。
Straight‑line: Depreciation = (Cost − Residual Value) ÷ Useful Life
The same amount is charged each year. Residual value is the estimated disposal value at the end of the asset’s life.
每年计提相同金额。残值是资产使用寿命结束时的估计处置价值。
Reducing Balance: Depreciation = Net Book Value × Rate%
Net book value (NBV) is Cost − Accumulated depreciation. The depreciation charge falls each year.
账面净值（NBV）为成本 − 累计折旧。每年折旧费用递减。
- Accumulated Depreciation: The total depreciation charged on an asset since purchase. This is a credit balance shown on the statement of financial position.
累计折旧：自购置以来对一项资产计提的折旧总额。这是一个贷方余额，列示于财务状况表。 - Carrying Amount (Net Book Value): Cost − Accumulated depreciation. The figure at which the asset is recorded in the statement of financial position.
账面金额（账面净值）：成本 − 累计折旧。资产在财务状况表中列报的金额。
6. Bad Debts & Allowance for Doubtful Debts | 坏账与呆账准备
Not all credit customers pay what they owe. Accounting uses two terms to handle this risk.
并非所有赊销客户都会还款。会计上使用两个术语来处理这种风险。
- Bad Debt: A debt that is definitely irrecoverable. It is written off as an expense.
坏账：确定无法收回的债务。作为费用注销。 - Allowance for Doubtful Debts: An estimate of the amount of trade receivables that may become bad in the future. It is a credit balance that reduces the trade receivables figure.
呆账准备：对未来可能成为坏账的应收账款的估计。是一个贷方余额，用于冲减应收账款金额。 - Irrecoverable Debt (Alternative name for Bad Debt).
不可收回债务（坏账的别称）。 - Statement of Financial Position Presentation: Trade receivables are shown net of the allowance, e.g. ‘Trade receivables 20,000 less allowance (500) = 19,500’.
财务状况表列报：应收账款以扣除准备后的净额列示，例如“应收账款20,000 减准备(500)=19,500”。
7. Accruals & Prepayments | 应计项目与预付项目
To apply the accruals (matching) concept, expenses and income must be matched to the period they relate to, not when cash is paid or received.
为应用权责发生制（配比）概念，费用和收入必须与其实际归属期间相匹配，而不是按现金收付时点。
- Accrued Expense (Accrual): An expense that has been incurred during the period but has not yet been paid. It is recognised as a current liability.
应计费用：本期已经发生但尚未支付的费用。确认为流动负债。 - Prepaid Expense (Prepayment): An amount paid in advance for an expense that relates to a future period. It is recognised as a current asset.
预付费用：为未来期间的费用预先支付的款项。确认为流动资产。 - Accrued Income: Income earned during the period but not yet received. Shown as a current asset.
应计收益：本期已赚取但尚未收到的收益。列示为流动资产。 - Prepaid Income (Deferred Income): Income received in advance of being earned. Shown as a current liability.
预收收益：在赚取之前预先收到的收益。列示为流动负债。
8. Inventory Valuation Methods | 存货计价方法
Inventory must be valued at the lower of cost and net realisable value (NRV). When prices change, specific cost flow assumptions are used.
存货必须按成本与可变现净值（NRV）孰低计价。当价格变动时，需要采用特定的成本流转假设。
- Cost: The purchase price plus any costs incurred bringing inventory to its present location and condition.
成本：购买价格加上使存货达到当前位置和状态所发生的任何成本。 - Net Realisable Value (NRV): Estimated selling price less any costs needed to complete and sell the item.
可变现净值：估计售价减去完成和销售该物品所需的任何成本。 - FIFO (First In, First Out): Assumes the earliest purchased items are sold first. Closing inventory consists of the most recent purchases.
先进先出法：假设最早购入的存货最先售出。期末存货由最近的购货构成。 - AVCO (Weighted Average Cost): After each purchase a new weighted average cost is calculated and used to value issues and closing inventory.
加权平均成本法：每次购货后计算新的加权平均成本，用于对发出和期末存货计价。 - Lower of Cost and NRV: If NRV falls below cost, inventory must be written down to NRV. This applies to each individual line or category.
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