📚 GCSE CCEA Accounting: Key Terms Quick Memorisation Guide | GCSE CCEA 会计：词汇术语速记指南
Mastering the language of accounting is the first step to success in your GCSE CCEA Accounting exam. This quick guide groups essential terms by topic, providing clear definitions to help you build confidence and recall them fast.
掌握会计的语言是你在 GCSE CCEA 会计考试中取得成功的第一步。这本速记指南按主题将基本术语分组，提供清晰的定义，帮助你建立信心并快速记忆。
1. Basic Accounting Concepts | 基本会计概念
Going Concern – The assumption that the business will continue to operate for the foreseeable future, so assets are not valued at their break‑up value.
持续经营 – 假设企业在可预见的未来将继续经营，因此资产不以清算价值计价。
Accruals (Matching) Concept – Income and expenses are recorded in the period they are earned or incurred, not when cash is received or paid.
权责发生制（配比）概念 – 收入和费用在其赚取或发生的期间记录，而不是在收到或支付现金时记录。
Consistency Concept – Once a business adopts an accounting method, it should use it consistently from one period to the next to enable meaningful comparisons.
一致性概念 – 企业一旦采用某种会计方法，就应各期一致使用，以便进行有意义的比较。
Prudence Concept – Profits should not be anticipated, but all foreseeable losses should be provided for immediately.
谨慎性概念 – 不应预计利润，但所有可预见的损失应立即计提准备。
Business Entity Concept – The financial affairs of the business are kept completely separate from the personal financial affairs of its owner(s).
企业主体概念 – 企业的财务事项与所有者的个人财务事项完全分开。
2. The Accounting Equation | 会计等式
Assets = Capital + Liabilities – This equation always balances; it shows that everything the business owns is financed either by the owner or by external parties.
资产 = 资本 + 负债 – 这个等式始终平衡；它表明企业拥有的每一件东西都由所有者或外部各方提供资金。
Capital – The owner’s financial interest in the business, representing the residual value after deducting all liabilities from total assets.
资本 – 所有者在企业中的财务权益，代表从总资产中扣除所有负债后的剩余价值。
Liabilities – Present obligations of the business arising from past events, the settlement of which is expected to result in an outflow of resources.
负债 – 企业因过去事项产生的现时义务，其清偿预期会导致经济资源流出。
Drawings – Cash or other assets taken out of the business by the owner for personal use; they reduce capital.
提款 – 所有者从企业取走供个人使用的现金或其他资产；会减少资本。
3. Assets, Liabilities and Equity | 资产、负债与权益
Non‑Current Asset – A resource held for use in the business over more than one accounting period, such as premises, machinery or vehicles.
非流动资产 – 企业持有使用超过一个会计期间的资源，如厂房、机器或车辆。
Current Asset – A resource expected to be turned into cash, sold or consumed within 12 months, e.g. inventory, trade receivables, cash.
流动资产 – 预期在 12 个月内变现、出售或消耗的资源，例如存货、应收账款、现金。
Non‑Current Liability – A debt that is not due for repayment within the next 12 months, such as a bank loan.
非流动负债 – 不在未来 12 个月内到期的债务，如银行贷款。
Current Liability – A debt that is due for repayment within 12 months, e.g. trade payables, bank overdraft.
流动负债 – 在 12 个月内到期的债务，如应付账款、银行透支。
Trade Receivable (Debtor) – A customer who owes money to the business for goods supplied on credit.
应收账款（债务人） – 因赊销货物而欠企业款项的客户。
Trade Payable (Creditor) – A supplier to whom the business owes money for purchases made on credit.
应付账款（债权人） – 企业因赊购而欠其款项的供应商。
4. Income and Expenses | 收入与费用
Sales (Revenue) – The total income earned from selling goods or services in the ordinary course of business.
销售收入（收益） – 企业在正常经营过程中因销售货物或提供服务而获得的总收入。
Cost of Sales – Opening inventory + purchases − closing inventory; the direct cost of the goods sold.
销售成本 – 期初存货 + 购货 − 期末存货；所售商品的直接成本。
Gross Profit – Sales revenue minus cost of sales; it measures profitability before operating expenses.
毛利 – 销售收入减去销售成本；衡量扣除营业费用前的盈利能力。
Expenses – Day‑to‑day running costs of the business such as rent, wages, insurance and electricity that are consumed in the period.
费用 – 企业的日常经营成本，如租金、工资、保险费和电费，在当期消耗。
Net Profit – Gross profit minus all other operating expenses; the final profit after all costs.
净利润 – 毛利减去所有其他营业费用；扣除全部成本后的最终利润。
5. Double‑Entry Rules | 复式记账规则
Double‑Entry System – Every transaction is recorded twice: once as a debit in one account and once as a credit in another, ensuring the accounting equation stays balanced.
复式记账系统 – 每笔交易记录两次：一次借记一个账户，一次贷记另一个账户，确保会计等式保持平衡。
Debit (Dr) – An entry on the left‑hand side of an account; increases assets and expenses, decreases liabilities, capital and income.
借记 (Dr) – 账户左侧的分录；增加资产和费用，减少负债、资本和收入。
Credit (Cr) – An entry on the right‑hand side of an account; increases liabilities, capital and income, decreases assets and expenses.
贷记 (Cr) – 账户右侧的分录；增加负债、资本和收入，减少资产和费用。
Folio Column – A reference column in ledger accounts and journals used to cross‑reference entries, e.g. the page number of the other book.
过账索引栏 – 分类账和日记账中的参考栏，用于交叉引用分录，例如另一账簿的页码。
6. Source Documents and Books of Prime Entry | 原始凭证与原始分录簿
Source Document – The original record that provides evidence of a transaction, e.g. invoice, credit note, cheque counterfoil, receipt.
原始凭证 – 为交易提供证据的原始记录，如发票、贷项通知单、支票存根、收据。
Invoice – A document issued by the seller detailing goods sold on credit, including quantity, price and trade discount.
发票 – 卖方签发、详细列明赊销商品数量、价格和商业折扣的单据。
Sales Day Book – A book of prime entry that records all credit sales from individual sales invoices.
销售日记账 – 记录所有赊销业务（来自各张销售发票）的原始分录簿。
Purchases Day Book – A book of prime entry used to record all credit purchases of goods for resale.
购货日记账 – 用于记录所有赊购转售商品的原始分录簿。
Cash Book – A combined book of prime entry and ledger account that records all cash and bank transactions.
现金簿 – 既是原始分录簿又是分类账账户，记录所有现金和银行交易。
7. Ledger Accounts and Trial Balance | 分类账与试算表
General Ledger – The main accounting record containing all the nominal (income and expense) accounts and real (asset) accounts.
总分类账 – 包含所有名义（收入与费用）账户和实（资产）账户的主要会计记录。
Sales Ledger – A subsidiary ledger containing the individual accounts of each trade receivable (debtor).
销售分类账 – 包含每个应收账款（债务人）个别账户的辅助分类账。
Purchases Ledger – A subsidiary ledger containing the individual accounts of each trade payable (creditor).
购货分类账 – 包含每个应付账款（债权人）个别账户的辅助分类账。
Balancing an Account – The process of calculating the difference between the debit and credit sides of an account and carrying down the balance as a new opening balance.
账户结平 – 计算账户借贷方差额，并将余额结转至下期作为新的期初余额的过程。
Trial Balance – A list of all ledger account balances at a point in time, compiled to check that total debits equal total credits.
试算表 – 在某一时点列出的所有分类账账户余额清单，用于检查借方总额是否等于贷方总额。
8. Financial Statements | 财务报表
Statement of Profit or Loss (Income Statement) – A financial statement that summarises income and expenses over a period to calculate gross and net profit.
利润表（损益表） – 汇总一个期间收入与费用以计算毛利和净利润的财务报表。
Statement of Financial Position (Balance Sheet) – A financial statement showing the business’s assets, liabilities and capital at a specific date.
财务状况表（资产负债表） – 显示企业在特定日期资产、负债和资本状况的财务报表。
Current Ratio – A liquidity ratio calculated as current assets divided by current liabilities. Used to assess short‑term solvency.
流动比率 – 一种流动性比率，计算公式为流动资产除以流动负债，用于评估短期偿债能力。
Working Capital – Current assets minus current liabilities; the funds available for day‑to‑day operations.
营运资金 – 流动资产减去流动负债；可用于日常经营的资金。
9. Accounting for Inventory | 存货会计
Inventory (Stock) – Goods purchased or manufactured by a business for resale. Inventory must be valued at the lower of cost and net realisable value.
存货（库存） – 企业购入或制造用于转售的商品。存货必须按成本与可变现净值孰低法计价。
Net Realisable Value (NRV) – The estimated selling price in the ordinary course of business less the estimated costs of completion and selling.
可变现净值 (NRV) – 在正常经营过程中的估计售价减去估计的完工成本和销售费用后的金额。
Perpetual Inventory System – A system where inventory records are continuously updated with each purchase and sale, allowing stock levels to be known at any time.
永续盘存制 – 每次采购和销售都持续更新存货记录，可随时了解库存水平的系统。
Periodic Inventory System – A system where inventory is counted at the end of the period; cost of sales is calculated by adding purchases to opening inventory and subtracting closing inventory.
定期盘存制 – 期末盘点存货的系统；销售成本通过期初存货加购货减期末存货计算得出。
10. Ratios and Analysis | 比率与分析
Gross Profit Margin – (Gross Profit ÷ Sales) × 100. It shows the percentage of sales remaining after paying for the goods sold.
毛利率 – （毛利 ÷ 销售收入）× 100。表示支付已售商品成本后剩余销售额的百分比。
Net Profit Margin – (Net Profit ÷ Sales) × 100. It indicates how much of every £1 of sales is kept as net profit after all expenses.
净利率 – （净利润 ÷ 销售收入）× 100。表明每 1 英镑销售收入在扣除全部费用后保留为净利润的比例。
Mark‑up – (Gross Profit ÷ Cost of Sales) × 100. It expresses gross profit as a percentage of the cost price.
成本加成率 – （毛利 ÷ 销售成本）× 100。将毛利表示为成本价的百分比。
Rate of Inventory Turnover (times) – Cost of Sales ÷ Average Inventory. Measures how quickly inventory is sold and replaced.
存货周转次数 – 销售成本 ÷ 平均存货。衡量存货销售和补充的速度。
Trade Receivable Days – (Trade Receivables ÷ Credit Sales) × 365. The average number of days it takes to collect debts from credit customers.
应收账款周转天数 – （应收账款 ÷ 赊销收入）× 365。从赊销客户收回欠款的平均天数。
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