📚 AS Edexcel Accounting: Key Terms Quick Memorisation Guide | AS Edexcel 会计：词汇术语速记指南
Mastering accounting terminology is the first step to success in the AS Edexcel Accounting exam. This guide breaks down essential terms by topic and provides memory aids to help you recall definitions quickly and accurately.
掌握会计术语是在 AS Edexcel 会计考试中取得成功的第一步。本指南按主题分解基本术语，并提供记忆辅助工具，帮助你快速准确地回忆定义。
1. The Accounting Equation & DEAD CLIC | 会计等式与借方贷方记忆法
Every transaction in accounting rests on the foundation of the accounting equation: Assets = Liabilities + Equity. This equation must always balance, and it underpins the double-entry system.
每一笔会计交易都建立在会计等式的基础之上：资产 = 负债 + 所有者权益。该等式必须始终保持平衡，并支撑着复式记账体系。
To remember which accounts increase on the debit side and which on the credit side, use the mnemonic DEAD CLIC: Debit side is used to increase Expenses, Assets and Drawings; Credit side is used to increase Liabilities, Income and Capital.
为了记住哪些账户在借方增加、哪些在贷方增加，可以使用助记词 DEAD CLIC：借方用于增加费用 (Expenses)、资产 (Assets) 和提款 (Drawings)；贷方用于增加负债 (Liabilities)、收入 (Income) 和资本 (Capital)。
The opposite holds true for decreases. Therefore, an asset account will normally have a debit balance, while a liability account will normally have a credit balance.
减少则方向相反。因此，资产类账户通常拥有借方余额，而负债类账户通常拥有贷方余额。
| DEAD (Debit Increase) | CLIC (Credit Increase) |
| Expenses | Liabilities |
| Assets | Income (Revenue) |
| Drawings | Capital |
Always link the double-entry rule: “Debit the receiver, credit the giver” for personal accounts and “Debit what comes in, credit what goes out” for real accounts, though DEAD CLIC is your go-to for modern classification.
始终牢记复式记账规则：对于个人账户“借入贷出”，对于实物账户“借来贷去”，而 DEAD CLIC 是现代分类中最实用的记忆法。
2. Asset Terminology at a Glance | 资产术语一览
An asset is a resource controlled by the business as a result of past events and from which future economic benefits are expected to flow. Assets are split into non-current and current on the statement of financial position.
资产是指企业由于过去的事项而控制的、预期会导致未来经济利益流入的资源。在财务状况表中，资产分为非流动资产和流动资产。
Non-current assets are held for long-term use and are not intended for resale. Common examples include Land and Buildings, Plant and Machinery, Motor Vehicles, Fixtures and Fittings, and Office Equipment.
非流动资产供长期使用，不打算转售。常见的例子包括土地和建筑物、厂房和机器、机动车辆、固定装置及配件以及办公设备。
Current assets are expected to be converted into cash or used up within one year. Key current asset items you must recognise are Inventories, Trade Receivables (debtors), Prepayments, Cash at Bank and Cash in Hand.
流动资产预计将在一年内变现或消耗。你必须识别的关键流动资产项目包括存货、应收账款（债务人）、预付款项、银行存款和库存现金。
A quick memorisation trick: Non-current = long life, used in business; Current = short term, turning into cash soon. Note that ‘Trade Receivables’ is the term Edexcel prefers over ‘Debtors’.
一个快速记忆窍门：非流动资产 = 长期使用于经营；流动资产 = 短期且很快转化为现金。请注意，Edexcel 偏爱使用“Trade Receivables”而非“Debtors”。
3. Liability Terminology & Classification | 负债术语与分类
A liability is a present obligation arising from past events, the settlement of which is expected to result in an outflow of resources. Like assets, they are classified as current and non-current.
负债是指由过去事项产生的现时义务，该义务的履行预期会导致经济资源流出。与资产一样，负债也分为流动负债和非流动负债。
Current liabilities are obligations that are due to be settled within 12 months of the reporting date. The most frequent ones you will encounter are Trade Payables (creditors), Accruals, Bank Overdraft and the current portion of long-term borrowings.
流动负债是指预计在报告期后 12 个月内清偿的义务。你最常遇到的流动负债包括应付账款（债权人）、应计费用、银行透支以及长期借款的流动部分。
Non-current liabilities are obligations that are not due within the next 12 months. Typical examples are Long-term Bank Loans, Debentures, and Mortgage Loans. A bank loan repayable in five years is non-current.
非流动负债是指在未来 12 个月内不到期的义务。典型的例子有长期银行贷款、债券和抵押贷款。五年后偿还的银行贷款属于非流动负债。
Memorise that Trade Payables = amounts owed to suppliers for inventory bought on credit. It is the mirror image of Trade Receivables.
记住，应付账款 = 因赊购存货而欠供应商的款项。它与应收账款互为镜像。
4. Capital, Drawings & Equity for Sole Traders | 独资经营者资本、提款与所有者权益
In a sole trader business, the equity section represents the owner’s investment. The key terms are Capital introduced, Drawings and Net Profit (or Loss) for the period.
在独资企业中，权益部分代表所有者的投资。关键术语包括投入资本、提款和期间净利润（或净亏损）。
Opening Capital + Capital Introduced + Net Profit – Drawings = Closing Capital. This equation is tested frequently in incomplete records and is crucial for calculating profit when full records are not maintained.
期初资本 + 投入资本 + 净利润 – 提款 = 期末资本。该等式在不完整记录中经常被考查，对于没有保留完整记录时计算利润至关重要。
Drawings are amounts of cash or goods taken by the owner for personal use. They reduce the capital account. Do not confuse drawings with business expenses – drawings are never shown on the income statement.
提款是所有者因个人用途而取用的现金或商品。它会减少资本账户。切勿将提款与业务费用混淆——提款从不列示在利润表中。
Interest on drawings may be charged in a partnership, which increases the firm’s profit allocation to partners but reduces the current account of the drawing partner.
在合伙企业中可能会对提款收取利息，这会增加可供分配的利润，但会减少提款合伙人的往来账户。
5. Income & Expense Essentials | 收入与费用要点
Income refers to increases in economic benefits during the accounting period. The main source for a trading business is Revenue from the sale of goods, also called Sales. Other income includes Discount Received and Rent Received.
收入是指会计期间内经济利益的增加。对于贸易企业来说，主要来源是销售商品产生的收入，即销售收入。其他收入包括购货折扣和租金收入。
Expenses are decreases in economic benefits. They are subdivided into Cost of Sales (Purchases, Carriage Inwards, less Returns Outwards) and Operating Expenses (Rent, Wages, Insurance, Carriage Outwards, Discount Allowed, Depreciation).
费用是经济利益的减少。它们细分为销售成本（购货、购货运费，减去购货退出）和营运费用（租金、工资、保险费、销货运费、销货折扣、折旧）。
The distinction between Carriage Inwards and Carriage Outwards is often examined. Carriage Inwards is the cost of bringing inventory to the business and is added to Purchases in Cost of Sales. Carriage Outwards is a selling and distribution expense.
购货运费与销货运费的区别经常考查。购货运费是将存货运至企业的成本，加计入销售成本中的购货科目。销货运费则是一项销售及配送费用。
Similarly, Returns Inwards (Sales Returns) reduce Revenue, while Returns Outwards (Purchases Returns) reduce Purchases in the Cost of Sales calculation.
同样，销售退回（退货）减少销售收入，而购货退出则减少销售成本计算中的购货金额。
6. Inventory & Cost of Sales Terms | 存货与销售成本术语
Inventory is a current asset representing goods held for resale. The valuation rule under IAS 2 is ‘lower of cost or net realisable value’ (LCNRV). This is critical for year-end adjustments.
存货是一项流动资产，代表持有供转售的商品。根据 IAS 2，存货的估值规则是“成本与可变现净值孰低”（LCNRV）。这对于年末调整至关重要。
Cost of Sales formula: Opening Inventory + Purchases + Carriage Inwards – Returns Outwards – Closing Inventory = Cost of Sales. A common error is forgetting to adjust for Carriage Inwards.
销售成本公式：期初存货 + 购货 + 购货运费 – 购货退出 – 期末存货 = 销售成本。一个常见错误是忘记调整购货运费。
If closing inventory is overstated, profit and net assets are overstated. If opening inventory is overstated, cost of sales rises and profit is understated. Remember: closing inventory of Year 1 = opening inventory of Year 2.
如果期末存货被高估，利润和净资产也会被高估。如果期初存货被高估，销售成本上升，利润被低估。记住：第一年的期末存货 = 第二年的期初存货。
In a manufacturing account, inventory splits into Raw Materials, Work in Progress and Finished Goods. Prime cost = Direct Materials + Direct Labour + Direct Expenses.
在制造成本表中，存货分为原材料、在产品和产成品。主要成本 = 直接材料 + 直接人工 + 直接费用。
7. Financial Statements Terminology | 财务报表术语
The two principal statements are the Income Statement (formerly Profit and Loss Account) and the Statement of Financial Position (formerly Balance Sheet). Edexcel often uses the modern IAS 1 terminology.
两张主要报表是利润表（原损益表）和财务状况表（原资产负债表）。Edexcel 通常使用 IAS 1 的现代术语。
The Income Statement shows Gross Profit (Revenue – Cost of Sales) and Net Profit (Gross Profit + Other Income – Operating Expenses). A key metric is the profit for the year.
利润表列示毛利（销售收入 – 销售成本）和净利润（毛利 + 其他收入 – 营运费用）。当年的净利润是一个关键指标。
The Statement of Financial Position lists assets and liabilities in order of liquidity (current first) or reverse, depending on format. Non-current assets are carried at net book value (Cost – Accumulated Depreciation).
财务状况表按流动性顺序（流动优先）或相反顺序列示资产和负债，取决于格式。非流动资产以账面净值列示（成本 – 累计折旧）。
Working Capital (Net Current Assets) = Current Assets – Current Liabilities. This figure tells the user whether the business can cover its short-term debts.
营运资本（净流动资产）= 流动资产 – 流动负债。这个数字告诉报表使用者企业是否能够覆盖其短期债务。
8. Key Adjustments: Accruals, Prepayments & Depreciation | 关键调整：应计、预付与折旧
The matching concept requires expenses to be recorded in the period they are incurred, not when cash is paid. This gives rise to Accruals (expenses incurred but not yet paid) and Prepayments (expenses paid in advance).
匹配原则要求在费用发生的当期记录费用，而不是在付出现金时。这就产生了应计费用（已发生但尚未支付的费用）和预付款项（提前支付的费用）。
For an accrual, you add the outstanding amount to the trial balance expense figure and show a current liability. For a prepayment, you deduct the prepaid amount from the expense and show a current asset.
对于应计费用，你将未付金额加到试算表的费用数字上，并显示为一项流动负债。对于预付款项，你从费用中扣除预付金额，并显示为一项流动资产。
Depreciation is the systematic allocation of an asset’s cost over its useful life. The two AS-level methods are Straight Line (Cost ÷ Useful Life, or (Cost – Residual Value) ÷ Useful Life) and Reducing Balance (Net Book Value × Fixed Percentage).
折旧是将资产的成本在其使用寿命内进行系统性分摊。AS 阶段涉及的两种方法是直线法（成本 ÷ 使用寿命，或 (成本 – 残值) ÷ 使用寿命）和余额递减法（账面净值 × 固定百分比）。
Provision for Doubtful Debts is an allowance against potential non-recovery of trade receivables. An increase in provision is an expense; a decrease is credited back as income. The specific method is to adjust to the required year-end provision.
坏账准备是针对应收账款可能无法收回而计提的准备金。准备金的增加是一项费用；减少则贷计为收益。具体方法是将准备金调整至所需的期末余额。
9. Ratio Analysis Key Terms | 比率分析关键术语
Ratios are used to interpret financial statements. Profitability ratios include Gross Profit Margin: (Gross Profit ÷ Revenue) × 100%, and Net Profit Margin: (Net Profit ÷ Revenue) × 100%.
比率用于解读财务报表。盈利能力比率包括毛利率：(毛利 ÷ 销售收入) × 100%，和净利率：(净利润 ÷ 销售收入) × 100%。
Return on Capital Employed (ROCE) = (Net Profit before Interest and Tax ÷ Capital Employed) × 100%, where Capital Employed = Non-current Liabilities + Equity. This is often tested with adjustments.
已动用资本回报率 (ROCE) = (息税前净利润 ÷ 已动用资本) × 100%，其中已动用资本 = 非流动负债 + 所有者权益。该比率经常结合调整进行考查。
Liquidity ratios: Current Ratio = Current Assets ÷ Current Liabilities (ideal around 2:1), and Acid Test (Quick) Ratio = (Current Assets – Inventory) ÷ Current Liabilities (ideal around 1:1). Always exclude Inventory from the quick test.
流动性比率：流动比率 = 流动资产 ÷ 流动负债（理想值约 2:1），速动比率（酸性测试）= (流动资产 – 存货) ÷ 流动负债（理想值约 1:1）。计算速动比率时始终要剔除存货。
Efficiency ratios include Trade Receivable Days = (Trade Receivables ÷ Credit Sales) × 365, and Trade Payable Days = (Trade Payables ÷ Credit Purchases) × 365. These measure how quickly debts are collected and paid.
效率比率包括应收账款周转天数 = (应收账款 ÷ 赊销收入) × 365，以及应付账款周转天数 = (应付账款 ÷ 赊购额) × 365。这些比率衡量收付款的速度。
10. Control Accounts, Errors & Bank Reconciliation | 控制账户、错误与银行对账
Sales Ledger Control Account (SLCA) and Purchases Ledger Control Account (PLCA) act as summary accounts of all individual trade receivables and payables ledgers. They are a key tool to verify accuracy.
销售分类账控制账户 (SLCA) 和购货分类账控制账户 (PLCA) 是所有个别应收账款和应付账款明细账的总括账户。它们是验证准确性的关键工具。
Typical SLCA entries: Debit side includes Opening Trade Receivables and Credit Sales; Credit side includes Receipts from Customers, Discount Allowed and Returns Inwards. Always reconcile to the total of individual balances.
典型的 SLCA 分录：借方包括期初应收账款和赊销收入；贷方包括收到客户的款项、销货折扣和销售退回。始终要与个别账户余额合计数进行调节。
Bookkeeping errors that do not affect the trial balance include Errors of Commission, Principle, Original Entry, Omission, and Compensating Errors. A Suspense Account is opened when the trial balance disagrees, and is eliminated once errors are found.
不影响试算表平衡的簿记错误包括借贷方向错误 (Commission)、原则性错误 (Principle)、原始分录错误 (Original Entry)、遗漏错误 (Omission) 和抵销错误 (Compensating Errors)。当试算表不平暂时开设暂记账户，找到错误后即消除。
Bank Reconciliation starts with the updated cash book balance, then adjusts for unpresented cheques and outstanding lodgements to arrive at the bank statement balance. Use the mnemonic: ‘U.P. less, O.L. add’.
银行对账从更新后的现金簿余额开始，然后调整未兑现支票和未达存款，从而得出银行对账单余额。使用记忆口诀：“未兑现支票减去，未达存款加上”。
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