📚 GCSE Cambridge Accounting: Key Terms Quick Memorisation Guide | GCSE Cambridge 会计：词汇术语速记指南
Mastering the language of accounting is the first step towards exam success. This guide covers the essential terms you need to know for the Cambridge IGCSE and O Level Accounting syllabus, with simple explanations and memory tricks that actually work. From the accounting equation to financial statements, every concept is broken down with a paired approach: English definition first, then the Chinese equivalent, so you can learn in both languages and strengthen your understanding through translation.
掌握会计语言是迈向考试成功的第一步。本指南涵盖了剑桥 IGCSE 和 O Level 会计课程中你需要了解的基本术语，并提供了简单易懂的解释和真正有效的记忆技巧。从会计等式到财务报表，每个概念都采用了双语配对的方式进行拆解：先给出英文定义，然后是中文对应内容，这样你可以通过两种语言同时学习，并通过翻译加深理解。
1. The Accounting Equation | 会计等式
The accounting equation is the foundation of double-entry bookkeeping. It states that Assets = Liabilities + Owner’s Equity. This relationship must always remain in balance, meaning every transaction affects at least two accounts to keep the equation true. Think of it as the DNA of every financial record you create.
会计等式是复式记账的基础。它表示为资产 = 负债 + 所有者权益。这一关系必须始终保持平衡，意味着每一笔交易至少会影响两个账户，以保持等式的成立。可以把它看作你创建的每一份财务记录的 DNA。
A simple memory trick: “A L O E” – Assets on the Left, Liabilities and Owner’s Equity on the right. Picture a seesaw where the left side (what the business owns) always equals the right side (who provided the funds – either outsiders or the owner).
一个简单的记忆技巧：”A L O E”——左边是资产，右边是负债和所有者权益。想象一个跷跷板，左边（企业拥有的）始终等于右边（资金提供者——要么是外部人士，要么是所有者）。
2. Assets: What the Business Owns | 资产：企业所拥有的
Assets are resources controlled by a business as a result of past events, from which future economic benefits are expected to flow. They can be tangible (physical items like machinery) or intangible (like patents). In GCSE accounting, assets are split into non-current (fixed) assets and current assets.
资产是指企业由于过去事项而控制的、预期会带来未来经济利益的资源。它们可以是有形的（如机器等实物），也可以是无形的（如专利）。在 GCSE 会计中，资产分为非流动（固定）资产和流动资产。
A quick way to recall the difference: Non-current assets stay in the business for more than one year (e.g. buildings, vehicles, equipment), while current assets are expected to be turned into cash within one year (e.g. inventory, trade receivables, cash at bank). Remember “N is for Never moves quickly; C is for Cash soon.”
快速区分的方法：非流动资产在企业中停留超过一年（例如建筑物、车辆、设备），而流动资产预计在一年内转换为现金（例如存货、应收账款、银行存款）。记住：”N 代表从来不会很快移动；C 代表很快变现金。”
| Non-Current Assets 非流动资产 | Current Assets 流动资产 |
|---|---|
| Land and buildings 土地和建筑物 | Inventory (stock) 存货 |
| Plant and machinery 厂房和机器 | Trade receivables (debtors) 应收账款 |
| Fixtures and fittings 固定装置 | Cash at bank and in hand 银行存款和库存现金 |
3. Liabilities: What the Business Owes | 负债：企业所欠的
Liabilities are present obligations arising from past events, the settlement of which is expected to result in an outflow of resources. Like assets, they are classified as non-current liabilities (due after more than one year) and current liabilities (due within one year).
负债是源于过去事项的现时义务，其清偿预计会导致资源的流出。与资产类似，它们分为非流动负债（一年后到期）和流动负债（一年内到期）。
Use the memory hook “Liabilities = L for loan or late payment”. Non-current liabilities include long-term bank loans, while current liabilities include trade payables (creditors), bank overdrafts, and short-term loans. The word “payable” is a clue – if you see “payable”, it’s a liability.
使用记忆钩子：”负债 = 贷款或逾期付款”。非流动负债包括长期银行贷款，而流动负债包括应付账款、银行透支和短期借款。”应付”这个词是个线索——如果你看到”应付”，那就是负债。
One more tip: In the accounting equation, if assets increase and the owner hasn’t put in more money, then either liabilities have increased or revenue has been earned. This link helps you understand how profit affects equity through the expanded equation: Assets = Liabilities + (Capital + Profit – Drawings + Revenue – Expenses).
另一个提示：在会计等式中，如果资产增加而所有者没有投入更多资金，那么要么负债增加了，要么赚取了收入。这一联系有助于你通过扩展等式理解利润如何影响权益：资产 = 负债 +（资本 + 利润 – 提款 + 收入 – 费用）。
4. Owner’s Equity: The Owner’s Share | 所有者权益：所有者的份额
Owner’s equity represents the residual interest in the assets of the business after deducting all its liabilities. In simple terms, it’s what’s left for the owner if all assets were sold and all debts paid. It includes the initial capital introduced, retained profits, and is reduced by drawings.
所有者权益代表企业资产扣除所有负债后的剩余权益。简单来说，就是卖掉所有资产并偿还所有债务后留给所有者的部分。它包括初始投入资本、留存利润，并因提款而减少。
Memorise this relationship: Equity = Assets – Liabilities. And remember DEAD – Drawings decrease Equity, Additional capital increases it. Think of a bathtub: Capital and profit are the water coming in, drawings are the water going out. The water level is the equity.
记住这个关系：权益 = 资产 – 负债。并记住 DEAD – 提款减少权益，追加资本增加权益。想象一个浴缸：资本和利润是进来的水，提款是流出的水。水位就是权益。
The capital account records the owner’s stake. Keep in mind that profit from the income statement is added to the capital at the end of the period (in the statement of financial position). The term “retained earnings” is more common in company accounts, but for sole traders it’s simply the accumulated profit kept in the business.
资本账户记录所有者的权益。请记住，利润表中的利润会在期末（财务状况表中）加入资本。对于独资经营者来说，”留存收益”在独资企业账户中通常就是保留在企业的累积利润。
5. Revenue and Expenses | 收入和费用
Revenue (also called sales or turnover) is the income generated from the ordinary activities of a business, such as selling goods or providing services. Expenses are the costs incurred in earning that revenue, like rent, wages, electricity, and purchases of inventory that have been sold (cost of sales).
收入（也称为销售额或营业额）是企业在日常活动中产生的收益，例如销售商品或提供服务。费用是为赚取收入而发生的成本，例如租金、工资、电费以及已售存货的采购成本（销售成本）。
The matching principle (accruals concept) states that expenses should be recorded in the same period as the revenue they helped generate, not when cash is paid. This is why we adjust for accruals and prepayments. Mnemonic: “Match the cost to the period, not to the payment.”
配比原则（权责发生制）规定，费用应在与它们帮助产生收入的同一期间记录，而不是在支付现金时。这就是我们为什么要调整应计费用和预付款项。记忆口诀：”让成本匹配期间，而不是匹配付款时间。”
Revenue increases owner’s equity (via profit), while expenses decrease it. The difference between total revenue and total expenses for a period is net profit or net loss. To recall: “Revenue – Expenses = Profit (if positive).” If you record revenue when cash is received regardless of when it was earned, that’s cash-based accounting, which is not allowed under International Accounting Standards (IAS).
收入增加所有者权益（通过利润），而费用减少权益。某一期间总收入与总费用的差额就是净利润或净亏损。回顾一下：”收入 – 费用 = 利润（如果为正）。”如果你在实际收到现金时就确认收入，而不论收入是何时赚取的，那就是收付实现制会计，这在《国际会计准则》下是不允许的。
6. Debits and Credits: The Double-Entry Rules | 借方和贷方：复式记账规则
Debit (Dr) and credit (Cr) are simply the left and right sides of an account. The double-entry system requires that for every transaction, the total debits must equal the total credits. This is not about “good” or “bad” – it’s a mechanical rule to keep the accounting equation balanced.
借方（Dr）和贷方（Cr）只是账户的左边和右边。复式记账系统要求，对于每笔交易，借方总额必须等于贷方总额。这与”好”或”坏”无关——这是一条保持会计等式平衡的机械规则。
A classic mnemonic is “DEAD CLIC”. Debit increases: Debtors (assets), Expenses, Assets, Drawings. Credit increases: Capital, Liabilities, Income, Loans. (Note: Debtors here are trade receivables – an asset.) So when you receive cash, debit cash (asset increase). When you make a sale on credit, credit sales revenue (income increase) and debit trade receivables (asset increase).
一个经典的口诀是 “DEAD CLIC”。借方增加：Debtors（应收账款，资产）、Expenses（费用）、Assets（资产）、Drawings（提款）。贷方增加：Capital（资本）、Liabilities（负债）、Income（收入）、Loans（贷款）。所以当你收到现金时，借记现金（资产增加）。当你赊销时，贷记销售收入（收入增加）并借记应收账款（资产增加）。
Another way to visualise: assets are normally debit balances; liabilities and capital are normally credit balances. If a balance is on the opposite side, it’s a “contra” account. Drawings is a debit account even though it reduces capital, because it is deducted from equity.
另一种形象化的方式：资产通常有借方余额；负债和资本通常有贷方余额。如果余额出现在相反的方向，那就是”备抵”账户。提款是一个借方账户，尽管它会减少资本，因为它是从权益中扣减的。
7. Books of Prime Entry and Ledgers | 原始账簿和分类账
Transactions are first recorded in books of prime entry (day books), then posted to ledgers. The main books of prime entry are: sales day book, purchases day book, sales returns day book, purchases returns day book, cash book, and the general journal. The cash book serves as both a book of prime entry and a ledger account for cash and bank.
交易首先记录在原始账簿（日记账）中，然后过账到分类账。主要的原始账簿有：销售日记账、采购日记账、销售退回日记账、采购退回日记账、现金簿和普通日记账。现金簿既是原始账簿，也是现金和银行存款的分类账账户。
A memory aid: “Special journals save time.” Each day book summarises similar repeated transactions. For example, all credit sales are listed in the sales day book before being posted as totals to the sales ledger (trade receivables) and general ledger (sales account).
记忆辅助：”特种日记账节省时间。”每一种日记账汇总相似的重复交易。例如，所有赊销都先在销售日记账中列出，然后以总额过账到销售分类账（应收账款明细）和总分类账（销售账户）。
The general ledger contains all the main accounts – assets, liabilities, capital, income, and expenses. The sales ledger contains the individual accounts of credit customers (trade receivables), while the purchases ledger contains accounts of credit suppliers (trade payables). Together they form the double-entry system.
总分类账包含所有主要账户——资产、负债、资本、收入和费用。销售分类账包含赊销客户（应收账款）的明细账户，而采购分类账包含赊购供应商（应付账款）的明细账户。它们共同构成了复式记账系统。
8. The Trial Balance | 试算表
A trial balance is a list of all the ledger account balances at a particular date, divided into debit and credit columns. Its purpose is to check the arithmetical accuracy of the double-entry records: total debits should equal total credits. If they don’t, there is an error somewhere.
试算表是某一特定日期所有分类账账户余额的列表，分为借方栏和贷方栏。其目的是检查复式账目记录的算术准确性：借方总额应等于贷方总额。如果不相等，就说明某处存在错误。
Remember: a balanced trial balance does not prove that all entries are correct. It only says that for every debit, there has been a credit of equal amount. Errors such as omission of a transaction, compensating errors, or posting to the wrong account of the same class will not be revealed.
请记住：试算表平衡并不能证明所有分录都是正确的。它只能说明每一项借方都有等额的贷方。诸如漏记交易、抵消性错误，或者过账到同一类别下错误的账户等错误，是试算表发现不了的。
Use the sentence “Trial balances test arithmetic, not logic.” If your trial balance doesn’t balance, look for common transposition errors (e.g., 54 instead of 45, difference divisible by 9) or a one-sided entry. Always start by checking if the difference is exactly half of a known entry, which might indicate a debit posted as credit.
用这句话：”试算表测试算术，不测试逻辑。”如果你的试算表不平衡，检查常见的换位错误（例如把 54 写成 45，差额能被 9 整除）或单边分录。总是从检查差额是否恰好是某个已知分录的一半开始，这可能表明把借方误记为贷方。
9. Financial Statements | 财务报表
The two main financial statements for a sole trader are the income statement (trading and profit and loss account) and the statement of financial position (balance sheet). The income statement shows the profit or loss for a period; the statement of financial position shows the assets, liabilities, and capital at a point in time.
独资经营者的两张主要财务报表是利润表（营业和损益账）和财务状况表（资产负债表）。利润表反映一个期间的利润或亏损；财务状况表反映某一时点的资产、负债和资本状况。
Income statement structure: Sales – Cost of sales = Gross profit. Then subtract all other operating expenses to arrive at net profit. Cost of sales = Opening inventory + Purchases – Purchases returns + carriage inwards – Closing inventory. Pro tip: “Carriage inwards” is part of cost of sales (an expense), but “carriage outwards” is a selling and distribution expense.
利润表的结构：销售额 – 销售成本 = 毛利。然后减去所有其他营业费用，得出净利润。销售成本 = 期初存货 + 购货 – 购货退回 + 购货运费 – 期末存货。专业提示：”购货运费”是销售成本的一部分（一项费用），但”销货运费”是一项销售和配送费用。
The statement of financial position can be presented in horizontal format (assets left, capital and liabilities right) or vertical format (assets top, then liabilities and capital bottom). It must always balance because it directly reflects the accounting equation. The term “final accounts” covers both statements together.
财务状况表可以用水平格式（左边资产，右边资本和负债）或垂直格式（上边资产，下边负债和资本）列报。它必须始终平衡，因为它直接反映了会计等式。”最终账目”这一术语涵盖了这两张报表。
10. Adjustments: Depreciation and Bad Debts | 调整：折旧和坏账
Depreciation is the systematic allocation of the cost of a non-current asset over its useful life. It follows the accruals concept – the cost should be matched to the periods that benefit from using the asset. Two common methods are straight-line (equal amounts each year) and reducing balance (a fixed percentage on net book value).
折旧是将非流动资产在其使用年限内系统摊销其成本的过程。它遵循权责发生制概念——成本应当与使用该资产受益的期间相匹配。两种常见的方法是直线法（每年等额）和余额递减法（按账面净值的一定百分比计提）。
To remember: Straight-line = (Cost – Residual value) ÷ Useful life. Reducing balance = Rate × Net book value at start of year. Net book value = Cost – Accumulated depreciation. The annual depreciation charge is an expense in the income statement, and the accumulated depreciation is a contra-asset shown in the statement of financial position.
记忆方法：直线法 = （成本 – 残值）÷ 使用年限。余额递减法 = 折旧率 × 年初账面净值。账面净值 = 成本 – 累计折旧。每年的折旧费用是利润表中的一项费用，累计折旧是财务状况表中资产的备抵科目。
Bad debts are amounts owed by credit customers that are considered irrecoverable. When a debt is written off, it is an expense (bad debts write-off) and reduces trade receivables. Related is the provision for doubtful debts, an estimate of future bad debts, created following the prudence concept. Increase in provision is an expense; decrease is income. Tip: “Provision is an estimate, not a cash movement.”
坏账是指被认为不可收回的应收账款。当一笔债务被注销时，它就是一项费用（坏账核销），并减少应收账款。与此相关的是坏账准备，即对未来坏账的估计，遵循了谨慎性概念。坏账准备的增加是一项费用；减少则是一项收益。提示：”准备是一种估计，不是现金流动。”
11. Control Accounts | 控制账户
Control accounts are summary accounts in the general ledger that replicate the total of individual accounts in the sales ledger (sales ledger control – trade receivables) and purchases ledger (purchases ledger control – trade payables). They help locate errors and deter fraud by separating duties.
控制账户是总分类账中的汇总账户，它反映了销售分类账（销售分类账控制——应收账款）和采购分类账（采购分类账控制——应付账款）中明细账户的总额。它们有助于发现错误，并通过职责分离防止舞弊。
The sales ledger control account balance should equal the total of all individual trade receivable account balances. It receives entries for total credit sales, receipts from customers, sales returns, discounts allowed, and bad debts written off. A fast check: opening balance + credit sales – receipts – returns – discounts – bad debts = closing balance.
销售分类账控制账户的余额应等于所有个别应收账款账户余额的总额。它的分录包括赊销总额、客户付款、销售退回、给予的折扣和坏账核销。快速检查方法：期初余额 + 赊销额 – 收款 – 退回 – 折扣 – 坏账 = 期末余额。
Purchases ledger control account works similarly for credit suppliers. Memorise that “discounts received” (from suppliers) are credited to this control account as they reduce the payable, while “discounts allowed” (to customers) reduce receivables. Referring to “contra entries” when a customer is also a supplier, set off occurs in both control accounts.
采购分类账控制账户对赊购供应商的核算类似。记住”收到的折扣”（来自供应商）会贷记该控制账户，因为它们减少了应付款，而”给予的折扣”（给客户）则减少应收账款。当客户同时也是供应商时，会涉及”抵消分录”，在两个控制账户中同时冲抵。
12. Accounting Concepts and Conventions | 会计概念和惯例
Cambridge GCSE accounting requires understanding of fundamental concepts that underpin financial statements. Key concepts include business entity (the business is separate from its owner), consistency (same methods from year to year), prudence (anticipate no profits, provide for all possible losses), going concern (the business will continue operating), and accruals (matching).
剑桥 GCSE 会计要求理解支撑财务报表的基本概念。关键概念包括企业主体（企业独立于所有者）、一致性（各年采用相同方法）、谨慎性（不预计利润，预计所有可能的损失）、持续经营（企业将继续运营）和权责发生制（配比）。
A memory sentence: “Business People Can’t Go Astray” – Business entity, Prudence, Consistency, Going concern, Accruals. Another essential concept is money measurement – only items with monetary value are recorded. Historical cost means assets are recorded at original cost, not current value. These concepts explain why goodwill or workforce talent doesn’t appear on the balance sheet unless purchased.
记忆句子：”Business People Can’t Go Astray”——企业主体（Business entity）、谨慎性（Prudence）、一致性（Consistency）、持续经营（Going concern）、权责发生制（Accruals）。另一个基本概念是货币计量——只有能用货币计量的项目才被记录。历史成本意味着资产按原始成本记录，而非当前价值。这些概念解释了为什么商誉或员工才能不会出现在资产负债表上，除非是被购买的。
When preparing adjustments, always ask: “Has the expense been incurred but not yet paid? (accrual)” or “Has the payment been made for a future period? (prepayment)”. Income can also be accrued or received in advance. The golden rule: adjust to reflect the true period of benefit or consumption.
在进行调整时，总是问自己：”费用是否已发生但尚未支付？（应计）”或者”支付是否是为未来期间支付的？（预付）”。收入也可能存在应计或预收的情况。黄金法则：调整以反映真正的受益或消耗期间。
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