📚 AS OCR Accounting: Rapid Vocabulary & Terminology Memorisation Guide | AS OCR 会计：词汇术语速记指南
Welcome to your essential revision shortcut for AS OCR Accounting. This guide breaks down the most frequently tested terms, from the accounting equation to variance analysis, and pairs each definition with easy memory hooks. By mastering this vocabulary quickly, you will strengthen your exam answers and save time in the exam hall.
欢迎来到 AS OCR 会计的高效复习捷径。本指南拆解最常考查的术语，从会计等式到差异分析，并为每个定义搭配简易记忆钩子。快速掌握这些词汇后，你将强化考试答案并节省考场时间。
1. The Accounting Equation (ALE) | 会计等式 (ALE)
Think ALE: Assets = Liabilities + Equity. Every transaction keeps this equation balanced, and it underpins the entire double-entry system.
记住 ALE：资产 = 负债 + 所有者权益。每笔交易都保持该等式平衡，它支撑着整个复式记账体系。
Assets are resources owned or controlled by the business, such as cash, inventory and machinery. They arise from past events and are expected to generate future economic benefits.
资产是企业拥有或控制的资源，如现金、存货和机器。它们由过去的事项形成，预期能产生未来经济利益。
Liabilities represent obligations to transfer economic resources, like bank loans or trade payables. Equity is the owner’s residual claim after deducting all liabilities.
负债代表转移经济资源的义务，例如银行贷款或应付账款。权益是扣除所有负债后所有者享有的剩余利益。
2. Key Elements: Assets, Liabilities & Equity | 关键要素：资产、负债与权益
Current assets are expected to be turned into cash within one year (e.g., inventory, trade receivables). Non-current assets are held for long-term use (e.g., property, plant and equipment).
流动资产预计在一年内变现（如存货、应收账款）。非流动资产为长期使用而持有（如不动产、厂房和设备）。
Current liabilities are due within one year (trade payables, bank overdraft). Non-current liabilities are payable after more than one year (long-term loans). The difference between current assets and current liabilities gives working capital.
流动负债在一年内到期（应付账款、银行透支）。非流动负债在一年后偿还（长期借款）。流动资产减去流动负债得出营运资金。
Equity is often recorded as capital introduced plus retained earnings. For a sole trader, the capital account grows with profit and shrinks with drawings.
权益通常记录为投入资本加留存收益。对个体经营者而言，资本账户随利润增加，随提款减少。
3. Revenue vs Expenses | 收入与费用
Revenue is the income earned from selling goods or services. It is recognised when earned, not necessarily when cash is received (accruals concept).
收入是销售商品或服务所赚取的收入。它在赚取时确认，而非收到现金时（权责发生制概念）。
Expenses are costs incurred in generating revenue, such as rent, wages and depreciation. Matching expenses to revenue in the same period is the core of the income statement.
费用是为产生收入而发生的成本，如租金、工资和折旧。将费用与同期收入配比是利润表的核心。
Remember: Profit = Revenue – Expenses. The income statement is sometimes called the ‘profit and loss account’.
记住：利润 = 收入 – 费用。利润表有时被称为“损益表”。
4. Double-Entry Made Easy: DEAD CLIC | 复式记账轻松学：DEAD CLIC
The mnemonic DEAD CLIC helps you recall the rules: Debit increases Expenses, Assets, Drawings; Credit increases Liabilities, Income (Revenue), Capital.
口诀 DEAD CLIC 助记规则：借记增加费用、资产、提款；贷记增加负债、收入、所有者资本。
For every transaction, total debits must equal total credits. Practice writing ‘Dr’ and ‘Cr’ in T-accounts until it becomes second nature.
每笔交易中，借方总额必须等于贷方总额。反复在T型账户中练习“Dr”和“Cr”，直到成为本能。
Drawings are withdrawals of assets (usually cash) by the owner. They reduce capital, so they are debited – following DEAD.
提款是所有者抽回资产（通常是现金）。它们减少资本，因此遵循 DEAD 借记规则。
5. Depreciation: Straight-Line vs 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. The straight-line method charges an equal amount each year:
Annual Depreciation = (Cost − Residual Value) ÷ Useful Life.
折旧将非流动资产的成本在其使用寿命内分摊。直线法每年计提等额费用：
年折旧额 =（成本 − 残值）÷ 使用年限。
The reducing (diminishing) balance method applies a fixed percentage to the net book value each year. This gives higher depreciation charges early in the asset’s life, reflecting faster loss of value.
余额递减法每年对账面净值应用固定百分比。这导致资产使用前期折旧费用较高，反映价值的更快损失。
Residual value is the estimated amount the asset will be worth at the end of its useful life. Depreciation is an expense in the income statement and reduces the asset’s net book value on the statement of financial position.
残值是资产在使用寿命结束时的估计价值。折旧是利润表中的费用，并减少财务状况表上资产的账面净值。
6. Bad Debts & Allowance for Doubtful Debts | 坏账与坏账准备
A bad debt occurs when a credit customer fails to pay and becomes irrecoverable. It is written off as an expense immediately, debiting Bad Debts Expense and crediting Trade Receivables.
坏账发生在赊销客户未能付款且无法收回时。它被立即注销为费用，借记坏账费用并贷记应收账款。
An allowance (provision) for doubtful debts is an estimate of future bad debts, based on a percentage of trade receivables. This creates a more prudent valuation of debtors on the statement of financial position.
坏账准备是对未来坏账的估计，基于应收账款的一定百分比。这使得财务状况表上的应收账款估值更为审慎。
When the allowance is increased, the extra charge goes to Bad Debts Expense. When it decreases, the income statement receives a ‘reduction in allowance’ which is treated as other income.
当准备增加时，额外计提金额计入坏账费用。当准备减少时，利润表会收到“准备减少”，作为其他收入处理。
7. Accruals & Prepayments | 预提与预付款项
Accruals (accrued expenses) are expenses incurred but not yet paid for. They are added to the expense in the income statement and shown as a current liability in the statement of financial position.
预提费用（应计费用）是已发生但尚未支付的费用。它们在利润表中加回费用，并在财务状况表中列为流动负债。
Prepayments are amounts paid in advance for benefits to be received in the next accounting period. They are deducted from the expense in the income statement and recorded as a current asset.
预付款（预付费用）是为下一个会计期间将获得的利益而提前支付的金额。它们在利润表中从费用里扣除，并记录为流动资产。
A common exam adjustment: ‘Rent was paid for 15 months, calculate the prepayment.’ Always draw a timeline to visualise the period covered.
常见的考试调整：“租金已支付15个月，计算预付款。”务必画时间线来可视化覆盖的期间。
8. Inventory Valuation: FIFO & AVCO | 存货计价：先进先出与加权平均
FIFO (First-In, First-Out) assumes the earliest purchased inventory is sold first. Closing inventory is therefore valued at the most recent purchase prices, providing a higher inventory value when prices are rising.
先进先出法假设最早购入的存货先售出。因此，期末存货按最近的采购价估值，在价格上涨时提供较高的存货价值。
AVCO (Average Cost, or Weighted Average) recalculates the average cost per unit after each purchase. Closing inventory is valued at this averaged cost, smoothing out price fluctuations.
加权平均法在每次采购后重新计算单位平均成本。期末存货按此平均成本估值，平滑了价格波动。
IAS 2 does not permit LIFO. Be careful: only FIFO and AVCO are acceptable in AS OCR exams. Key impact: FIFO gives higher profit (lower cost of sales) when costs rise.
IAS 2 不允许使用后进先出法。注意：AS OCR 考试只接受先进先出和加权平均法。关键影响：成本上升时，FIFO 给出更高的利润（较低的销售成本）。
9. Cost Classification: Fixed, Variable & Semi-variable | 成本分类：固定、变动与半变动
Fixed costs remain constant in total over a relevant range, regardless of output volume (e.g., rent, supervisor salaries). Variable costs change in direct proportion to production (e.g., raw materials, direct labour).
固定成本在相关范围内总额保持不变，与产量无关（如租金、管理人员工资）。变动成本与产量成比例变化（如原材料、直接人工）。
Semi-variable (mixed) costs have both fixed and variable elements. For example, a telephone bill has a fixed line rental plus a variable charge per call. Use high-low method to split them.
半变动（混合）成本兼具固定和变动两部分。例如，电话账单有固定月租费加上每次通话的可变费用。使用高低点法将其分解。
Direct costs can be traced directly to a cost unit (direct materials, direct labour). Indirect costs (overheads) cannot be traced easily and must be apportioned or absorbed.
直接成本可直接追溯至成本单位（直接材料、直接人工）。间接成本（制造费用）不易追溯，必须分摊或吸收。
10. Contribution & Break-even Analysis | 贡献毛益与盈亏平衡分析
Contribution per unit = Selling price per unit − Variable cost per unit. This metric shows how much each unit sold contributes towards covering fixed costs and then generating profit.
单位贡献毛益 = 单位售价 − 单位变动成本。该指标显示每售出一个单位对弥补固定成本继而产生利润的贡献。
The break-even point in units is where total contribution equals total fixed costs:
Break-even units = Fixed Costs ÷ Contribution per Unit. At this point, neither profit nor loss is made.
盈亏平衡点（销售量）是总贡献毛益等于总固定成本之处：
盈亏平衡销售量 = 固定成本 ÷ 单位贡献毛益。此时既无利润也无亏损。
Margin of safety = Actual sales units − Break-even sales units. It indicates how much sales can fall before a loss occurs.
安全边际 = 实际销量 − 盈亏平衡销量。它表明在发生亏损前销量可下降多少。
11. Budgets & Variance Terminology | 预算与差异术语
A budget is a financial plan expressed in money. Variances measure the difference between actual and budgeted figures. A favourable variance improves profit (e.g., actual revenue higher than budget, actual cost lower).
预算是以货币表示的计划。差异衡量实际数与预算数之间的差额。有利差异增加利润（如实际收入高于预算，实际成本低于预算）。
An adverse variance reduces profit (actual revenue lower, actual cost higher). When reporting, write ‘F’ for favourable and ‘A’ for adverse – but always clarify the direction.
不利差异减少利润（实际收入更低，实际成本更高）。报告时，写“F”表示有利，“A”表示不利——但务必阐明方向。
Commonly examined variances include sales volume variance, sales price variance, material usage variance, and labour efficiency variance. Practice laying out flexed budgets to compare like with like.
常考的差异包括销售数量差异、销售价格差异、材料用量差异和人工效率差异。练习编制弹性预算以进行同类比较。
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