GCSE Eduqas Accounting: Essential Terminology Quick-Guide | 会计词汇术语速记指南

📚 GCSE Eduqas Accounting: Essential Terminology Quick-Guide | 会计词汇术语速记指南

Building a strong accounting vocabulary is the first step to mastering the subject. This quick-guide presents GCSE Eduqas Accounting key terms with bilingual explanations and simple memory tricks, helping you understand and recall essential terminology faster and more confidently.

构建扎实的会计词汇是掌握这门学科的第一步。本速记指南以中英双语解释 GCSE Eduqas 会计核心术语，并结合简单的记忆窍门，帮助你更快、更自信地理解和回想关键术语。

1. Core Accounting Concepts | 核心会计概念

Business entity: The financial affairs of the business are kept completely separate from those of its owner. Think of the business as a ‘separate person’ – the ‘Biz-Entity’ stands alone.

会计主体：企业的财务事项必须与业主的个人事务完全分开。把企业想象成一个独立的“人”——‘Biz-Entity’ 独自运作。

Transaction: Any event that has a monetary impact on the business and can be recorded in the accounts. Memory tip: ‘Trans-action’ – a transfer of value that forces an action in the books.

交易：任何对企业的货币金额产生影响、并能记录在账簿中的事项。速记：‘Trans-action’ 即价值的转移，必然引发账簿中的动作。

Asset: A resource controlled by the business as a result of past events, from which future economic benefits are expected to flow. Think ‘A-sset’ as ‘A-valuable’ resource that brings in future cash.

资产：企业因过去事项而控制的、预期会带来未来经济利益的资源。把‘Asset’联想为‘A-valuable’，是有价值的未来现金来源。

Liability: A present obligation of the business arising from past events, the settlement of which is expected to result in an outflow of resources. Mnemonic: ‘Liability’ sounds like ‘lie-ability’ – something that could put you in a difficult position if not settled.

负债：企业因过去事项承担的现时义务，履行该义务预期会导致资源流出。记忆法：‘Liability’ 听起来像 ‘lie-ability’——如果不还清，可能让你陷入麻烦。

Equity (Capital): The residual interest in the assets of the business after deducting all its liabilities. Remember the equation: what’s left for the owner is ‘Equity’ – equal ownership stake.

权益（资本）：企业资产扣除全部负债后的剩余利益。记住公式：留给业主的就是 ‘Equity’——对等的所有权份额。

Income: Increases in economic benefits during the accounting period in the form of inflows or enhancements of assets, or decreases of liabilities. Recall that ‘In-come’ comes into the business.

收入：在会计期间因资产流入或增加、负债减少而带来的经济利益增加。记法：‘In-come’ 就是进入企业的好处。

Expense: Decreases in economic benefits during the accounting period, through outflows or depletions of assets or incurrences of liabilities. Think of ‘Ex-pense’ as ‘Ex-it’ of resources.

费用：会计期间因资产流出或消耗、负债发生而造成的经济利益减少。想像 ‘Ex-pense’ 为资源流出（’Ex-it’）。

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2. The Accounting Equation | 会计等式

The fundamental relationship that must always balance: Assets = Liabilities + Equity. Remember the acronym ALE: Assets, Liabilities, Equity. Think of a pint of ale – the three ingredients always mix perfectly in the same glass!

必须始终保持平衡的基本关系：资产 = 负债 + 权益。记住首字母缩写 ALE：Assets, Liabilities, Equity。想象一杯艾尔啤酒——三种成分总是在同一个杯子里完美融合！

Assets − Liabilities = Equity

资产 − 负债 = 权益

Also, equity expands as: Closing equity = Opening equity + Profit − Drawings, where Profit = Income − Expenses. Link it as CLEAR: Capital, Less Expenses And Revenue, while remembering drawings reduce equity.

此外，权益可扩展为：期末权益 = 期初权益 + 利润 − 提款，其中利润 = 收入 − 费用。我们可联想为 CLEAR（Capital, Less Expenses And Revenue），同时牢记提款会减少权益。

Always check that every transaction keeps the equation in balance. Use the ‘ALE rule’ to visualise dual effect: buying an asset increases assets but must increase liabilities or reduce another asset.

始终检查每笔交易是否保持等式平衡。运用‘ALE规则’想象双重影响：购入资产会增加资产，但必须同时增加负债或减少另一项资产。

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3. Double-Entry Bookkeeping | 复式记账法

Debit (Dr) and Credit (Cr): Left side and right side of an account. The classic memory aid is DEAD CLIC: Debit Expenses, Assets, Drawings; Credit Liabilities, Income, Capital. Imagine a ‘dead click’ – when you click DEAD items you debit them.

借方 (Dr) 与 贷方 (Cr)：账户的左方和右方。经典的记忆法是 DEAD CLIC：借记费用、资产、提款；贷记负债、收入、资本。想象一个‘dead click’——当你点击属于 DEAD 的项目就记借方。

T-account: A simple representation of a ledger account shaped like a ‘T’. Left is debit, right is credit. Draw it quickly to visualise where entries go.

T 型账户：分类账的一种简单呈现，形状像字母 T。左方为借方，右方为贷方。快速画一个 T 型账户就能看清分录应该记在哪一侧。

Dual effect concept: Every transaction has a debit and a credit of equal amount. Remember: ‘For every Dr there is an equal and opposite Cr’ – borrows the spirit of Newton’s third law!

双重影响概念：每笔交易都有一笔金额相等的借方和一笔贷方。记住：‘每笔借方都有一笔对应的贷方’——借用牛顿第三定律的精神！

Books of account: The set of ledgers where all transactions are recorded permanently. Use the mnemonic ‘GL and memorise SL, PL’ for General, Sales and Purchases ledgers.

账簿：永久记录所有交易的一套分类账。可借助助记号 ‘GL’ 并记住 SL（销售分类账）、PL（采购分类账）。

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4. Source Documents | 原始凭证

Invoice: A document issued by a seller to a buyer showing details of goods sold on credit. Memory trick: ‘In-voice’ – the seller sends a ‘voice’ (bill) to request payment.

发票：卖方开给买方的凭证，列明赊销商品的详情。记忆法：‘In-voice’——卖方发出‘voice’（催款单）要求付款。

Credit note: Issued when goods are returned or an overcharge is corrected; it reduces the amount owed. Think ‘credit’ means money back, like a store credit note.

贷项通知单：发生退货或纠正多收款项时开具的凭证，会减少应付金额。记住‘credit’表示退款，就像商店的抵扣券。

Debit note: Sent to a supplier to request a credit note or to correct an undercharge. It signals that you are increasing what you owe – hence a ‘debit’ effect.

借项通知单：向供应商发出以索取贷项通知单或纠正少计的金额。它表示你将要增加欠款——因此与‘借’方影响一致。

Receipt: Proof of payment. Simple: ‘Re-cept’ – you receive a piece of paper to keep as evidence.

收据：付款证明。简单记忆：‘Re-cept’——你收到一张纸作为凭证。

Cheque counterfoil: The stub retained in the cheque book as a record of payment by cheque. Think of ‘counter-foil’ as your counter-proof.

支票存根：保留在支票簿中的那一联，作为用支票付款的记录。把 ‘counter-foil’ 当作你的对证凭据。

Paying-in slip: Used to pay cash and cheques into a bank account. Recall ‘paying-in’ literally means putting money into the bank.

缴款单：用来将现金和支票存入银行账户。回想‘paying-in’的字面意思就是把钱放进银行。

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5. Books of Prime Entry and Ledgers | 原始分录簿与分类账

Sales day book: Records all credit sales from invoices. Then totals are posted to the sales ledger and general ledger. Link: ‘Sales’ starts with ‘S’ – same as ‘Supplier? No, but ‘S’ for sending goods out.

销售日记账：记录所有依据发票产生的赊销交易。随后将合计数过账到销售分类账和总分类账。联系：‘Sales’ 以 S 开头，表示向外发送货物 (Sending out)。

Purchases day book: Records all credit purchases from invoices received. Remember ‘P’ for ‘Purchases’ and ‘P’ for ‘Paying later’.

采购日记账：记录所有收到发票的赊购交易。记住 ‘P’ 既代表 ‘Purchases’ 也代表 ‘Paying later’（稍后付款）。

Returns inwards day book: Records goods returned by credit customers (sales returns). Use the visual: goods come back inwards to the business.

销货退回日记账：记录赊销客户退回的商品（销售退回）。想象：货物又回到企业内部（inwards）。

Returns outwards day book: Records goods returned to credit suppliers (purchases returns). Outwards means leaving the business again.

购货退出日记账：记录退回给赊购供应商的商品（采购退出）。Outwards 表示再次离开企业。

Cash book: Records all bank and cash transactions. It acts as both a book of prime entry and a ledger account. Think of it as the ‘CASH-Book that rules all liquid money’.

现金簿：记录所有银行和现金交易。它同时充当原始分录簿和分类账账户。把它当作管理和记录所有流动资金的‘CASH-Book’。

Sales ledger (trade receivables) and Purchases ledger (trade payables): Tip – ‘Selling gives you debtors’ (S-D) and ‘Purchasing creates creditors’ (P-C). Always remember the flow of credit.

销售分类账（应收贸易款项） 与 采购分类账（应付贸易款项）：小窍门——‘销售产生债务人’（S-D），‘采购产生债权人’（P-C）。时刻记住信用的流向。

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6. Trial Balance and Errors | 试算平衡表与错误

Trial balance: A list of all ledger balances at a given date, split into debit and credit columns. Its purpose is to check the arithmetic accuracy of the double-entry system. Remember: if debits equal credits, the trial balance ‘agrees’.

试算平衡表：列出某一日期所有分类账余额的表格，分为借方栏和贷方栏。其目的是检查复式记账系统的算术准确性。记住：如果借方合计等于贷方合计，试算平衡表‘一致’。

Types of errors that do not affect the trial balance: Omission, Commission, Principle, Compensating, Original entry, Reversal of entries. A popular mnemonic is ‘Our Cat Purrs Constantly Or just Rests’ – O-C-P-C-O-R. It helps to recall Omission, Commission, Principle, Compensating, Original entry, Reversal.

不影响试算平衡表的错误类型：遗漏、账户记错、原则性错误、抵销性错误、原始分录错误、前后颠倒。一种流行的记忆口诀是 ‘Our Cat Purrs Constantly Or just Rests’（我们的猫总是咕噜叫或者干脆休息）——O-C-P-C-O-R 对应 Omission, Commission, Principle, Compensating, Original entry, Reversal。

Error of omission: A transaction is completely missed from the books. ‘O-mission’ – you forgot the mission!

遗漏错误：一笔交易完全没有记入账簿。’O-mission’——你忘记了这项任务！

Error of commission: Correct amount, wrong account of the same class. Think of a ‘commission’ to the wrong person – still in the right category but misplaced.

记错账户错误：金额正确，但记入同类别中的错误账户。可以想象把‘佣金’付错了人——还在正确类别中，但位置错了。

Error of principle: Transaction recorded in a fundamentally wrong type of account, e.g., debiting an asset instead of an expense. It violates accounting principles.

原则性错误：交易记入根本错误的账户类别，比如本该借记费用却借记了资产。这违反了会计原则。

Compensating error: Two unrelated errors that cancel each other out. They ‘compensate’ for each other, hiding the mistakes.

抵销性错误：两个不相关的错误相互抵消。它们相互‘补偿’，掩盖了错误。

Suspense account: A temporary account used to hold the difference in the trial balance while errors are located. Think of it as a ‘suspense movie’ – you are kept in suspense until the error is resolved!

暂记账户：在查找错误期间用于暂时容纳试算平衡表差额的临时账户。把它想象成一部‘悬疑电影’——错误解开前你一直处于悬念之中。

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7. Income Statement Terminology | 利润表术语

Sales revenue (turnover): Income from selling goods or services. ‘Revenue’ comes from the French ‘revenir’ (to return), reflecting the return a business gets from its operations.

销售收入（营业额）：销售商品或服务带来的收入。’Revenue’ 源于法语 ‘revenir’（返回），反映企业从经营中获得的回报。

Cost of sales: Opening inventory + Purchases − Closing inventory. It measures the direct cost of goods sold during the period. Mnemonic: OPPC – Open, Purchase, then Close the formula.

销售成本：期初存货 + 采购 − 期末存货。衡量当期已售商品的直接成本。记忆口诀：OPPC——开、购、闭公式。

Gross profit = Sales revenue − Cost of sales

毛利 = 销售收入 − 销售成本

Expenses: Running costs like rent, wages, electricity. Categorised into selling & distribution, and administrative expenses. Use the phrase ‘Running EX-penses EX-it cash’.

费用：经营成本，如租金、工资、电费等。分为销售及分销费用、行政管理费用。用‘Running EX-penses EX-it cash’帮助记忆。

Net profit: Gross profit + Other income − Total expenses. This is the ‘bottom line’. Visualise: after all outflows, what’s left ‘net’ of income.

净利润：毛利 + 其他收入 − 总费用。这就是‘底线’。想像：所有流出之后，收入中净剩下的部分。

Net profit = Gross profit + Other income − Expenses

净利润 = 毛利 + 其他收入 − 费用

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8. Statement of Financial Position | 财务状况表

Non-current assets: Long-term resources used repeatedly in the business for more than one year, e.g., buildings, machinery. They are ‘not current’ – they stay.

非流动资产：在企业中使用超过一年、可反复使用的长期资源，如建筑物、机器。它们是‘非流动’的——会长期留存。

Current assets: Short-term assets expected to be turned into cash within one year, e.g., inventory, trade receivables, bank. Reminder: ‘Current’ refers to the next 12-month cycle.

流动资产：预期在一年内转换为现金的短期资产，如存货、应收账款、银行存款。注意：‘流动’指的是下一个 12 个月的周期。

Current liabilities: Debts due for settlement within one year, e.g., trade payables, bank overdraft. They must be paid ‘currently’ – soon.

流动负债：须在一年内偿还的债务，如应付账款、银行透支。必须‘流动地’偿还——很快。

Non-current liabilities: Long-term debts falling due after more than one year, e.g., bank loan. They are ‘non-current’ – no rush.

非流动负债：偿还期超过一年的长期债务，如银行贷款。它们‘非流动’——不急于偿还。

Working capital: Current assets − Current liabilities. It shows the liquidity available for day-to-day operations. Mnemonic: ‘WC’ – the cash needed to keep the ‘Workshop Clean’ and running.

营运资本：流动资产 − 流动负债。它显示可用于日常运营的流动性。助记：‘WC’——维持‘Workshop Clean’（车间干净运行）所需的现金。

Net current assets is another term for working capital. Just remember CA − CL.

净流动资产 是营运资本的另一个说法。只需记住 CA − CL。

Equity section: Contains opening capital, profit, less drawings. It represents the owner’s net worth in the business.

权益部分：包含期初资本、利润，减去提款。代表着业主在企业中的净资产。

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9. Adjustments: Depreciation, Bad Debts & Accruals | 调整：折旧、坏账与应计项目

Depreciation: The systematic allocation of the cost of a non-current asset over its useful life. It matches the expense to the revenue earned. Two main methods: straight-line and reducing balance.

折旧：将非流动资产成本在其使用寿命内系统分配的过程。它将费用与所赚取的收入相匹配。两种主要方法：直线法和余额递减法。

Straight-line = (Cost − Residual value) / Useful life

直线法折旧 = (成本 − 残值) / 使用寿命

Straight-line: Same amount each year. Recall ‘straight’ like a flat, unchanging line. The formula uses ‘CRU’ – Cost less Residual over Useful.

直线法：每年计提相同金额。回忆‘straight’像一条平坦不变的线。公式可用‘CRU’记忆：成本减残值除以年限。

Reducing balance = Net book value × Depreciation rate (%)

余额递减法折旧 = 账面净值 × 折旧率 (%)

Reducing balance: Applies a fixed percentage to the remaining book value each year. Think of a declining balance – each year the charge reduces.

余额递减法：每年对剩余账面价值应用固定百分比。想像余额不断下降——每年计提额会逐渐减少。

Provision for doubtful debts: An estimate of trade receivables that may not be collected. It’s a ‘provision’ – a cautious setting aside of profit. Mnemonic: ‘DD’ (Doubtful Debts) require a ‘DD’ (Double Defence).

坏账准备：预计可能无法收回的应收贸易款项。这是一个‘准备’——谨慎地从利润中留出一部分。助记：‘DD’（可疑债务）需要‘DD’（双重防御）。

Accrued expense: An expense incurred but not yet paid by the year-end. The word ‘accrue’ means

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