📚 GCSE WJEC Accounting: Key Terms Memory Guide | GCSE WJEC 会计：词汇术语速记指南
Mastering the language of accounting is the first step towards exam success. This guide breaks down the essential WJEC GCSE Accounting terminology into bite-sized definitions, helping you build confidence and speed when tackling financial statements and bookkeeping tasks.
掌握会计语言是迈向考试成功的第一步。本指南将 WJEC GCSE 会计中的核心术语拆解成小块定义，帮助你在处理财务报表和记账任务时建立信心、提升速度。
1. Assets | 资产
Asset: A resource controlled by a business as a result of past events, from which future economic benefits are expected to flow to the business.
资产：企业因过去的交易或事项而控制的、预期会给企业带来经济利益的资源。
Cash: Money held in the form of coins, notes, and bank balances that the business can use immediately.
现金：企业以硬币、纸币和银行存款形式持有、可立即动用的货币。
Trade receivables: Amounts owed to the business by customers who have bought goods on credit.
应收账款：因赊销商品而应向客户收取的款项。
Inventory: Goods held for resale in the ordinary course of business.
存货：企业在正常经营过程中为再销售而持有的商品。
Prepayment: An expense paid in advance, treated as a current asset until the benefit is received.
预付费用：提前支付的费用，在实际受益前视为流动资产。
Non-current assets: Assets held for long-term use, such as property, plant, and equipment, which help generate income over multiple periods.
非流动资产：为长期使用而持有的资产，如不动产、厂房和设备，可在多个会计期间产生收益。
2. Liabilities | 负债
Liability: A present obligation arising from past events, the settlement of which is expected to result in an outflow of resources.
负债：由过去的交易或事项形成的现时义务，履行该义务预期会导致经济利益流出企业。
Trade payables: Amounts the business owes to suppliers who have provided goods on credit.
应付账款：因赊购商品而欠供应商的款项。
Bank overdraft: A short-term borrowing facility where the bank allows the business to withdraw more money than it has in its account.
银行透支：银行允许企业在其账户余额不足时仍可提取款项的短期借款安排。
Accrual: An expense incurred but not yet paid by the year-end; recognised as a current liability.
应计费用：已经发生但截至年末尚未支付的费用，确认为流动负债。
Loan (non-current liability): Borrowed money repayable over a period longer than one year.
贷款（非流动负债）：偿还期超过一年的借入款项。
3. Owner’s Equity / Capital | 所有者权益/资本
Capital: The owner’s stake or investment in the business, increased by profits and fresh contributions, and decreased by drawings and losses.
资本：所有者对企业的投入或权益，因利润和新增注资而增加，因提款和亏损而减少。
Drawings: Money or assets taken out of the business by the owner for personal use; they reduce capital, not an expense.
提款：所有者从企业取走用于个人用途的资金或资产；会减少资本，而非记为费用。
Closing capital = Opening capital + Net profit − Drawings
期末资本 = 期初资本 + 净利润 – 提款
4. Revenue / Income | 收入
Revenue: The inflow of economic benefits arising from the ordinary activities of a business, mainly from the sale of goods or services.
收入：企业在日常经营活动中产生的经济利益流入，主要来自商品销售或服务提供。
Sales revenue: The total amount earned from selling goods, before any deductions.
销售收入：销售商品所赚取的总金额，不含任何扣减。
Other income: Inflows such as rent received, commission earned, or interest on deposits, which are not part of the main trading activity.
其他收入：如租金收入、佣金收入或存款利息等流入，不属于主营业务活动。
5. Expenses | 费用
Expense: A decrease in economic benefits during the accounting period, resulting in a reduction of owner’s equity other than drawings.
费用：会计期间内经济利益的减少，表现为除提款外所有者权益的削减。
Cost of sales: The direct cost of goods sold, calculated as Opening inventory + Purchases − Closing inventory.
销售成本：已售商品的直接成本，计算公式为 期初存货 + 本期采购 – 期末存货。
Wages and salaries: Payments to employees for their labour; part of operating expenses.
工资与薪金：为员工劳动支付的报酬，属于营业费用。
Rent, insurance, and utilities: Examples of general overheads that keep the business running.
租金、保险费和水电费：维持企业运转的间接费用示例。
6. Profit and Loss | 利润与损失
Gross profit: The profit made from buying and selling inventory, calculated as Sales revenue − Cost of sales.
毛利：从买卖存货中获得的利润，计算公式为 销售收入 – 销售成本。
Net profit: The final profit after deducting all operating expenses from gross profit, representing the true increase in wealth.
净利润：从毛利中扣除所有营业费用后的最终利润，代表财富的真实增长。
Loss: Occurs when total expenses exceed total revenue for the period.
损失：当期内总费用超过总收入时即形成损失。
Net profit = (Sales − Cost of sales) − Total operating expenses
净利润 = (销售收入 – 销售成本) – 营业费用总额
7. The Accounting Equation | 会计等式
Assets = Liabilities + Owner’s Equity
资产 = 负债 + 所有者权益
This fundamental equation must always balance. Every transaction has a dual effect that keeps the equation intact. The owner’s equity expands to Capital + Net profit − Drawings.
这个基本等式必须始终保持平衡。每一笔交易都会产生双重影响，使等式得以维持。所有者权益可展开为 资本 + 净利润 – 提款。
Understanding the equation helps you see how raising a loan increases both assets (cash) and liabilities, while settling a trade payable reduces both assets and liabilities by the same amount.
理解该等式有助于看清：借入贷款会同时增加资产（现金）和负债；而偿还应付账款则会同时等额减少资产和负债。
8. Double-Entry Bookkeeping | 复式记账
Debit (Dr): An entry on the left side of a ledger account. Debits increase assets and expenses, and decrease liabilities, income, and capital.
借方 (Dr)：账户左边的分录。借方增加资产和费用，减少负债、收入和资本。
Credit (Cr): An entry on the right side of a ledger account. Credits increase liabilities, income, and capital, and decrease assets and expenses.
贷方 (Cr)：账户右边的分录。贷方增加负债、收入和资本，减少资产和费用。
A useful mnemonic is “DEAD CLIC” – Debit: Expenses, Assets, Drawings; Credit: Liabilities, Income, Capital.
一个实用的记忆口诀是 “DEAD CLIC”——借方记：费用、资产、提款；贷方记：负债、收入、资本。
For every transaction, total debits must equal total credits, ensuring the trial balance remains in balance.
每笔交易的借方总额必须等于贷方总额，从而保证试算表的平衡。
9. Depreciation | 折旧
Depreciation: The systematic allocation of a non-current asset’s cost over its useful economic life, matching the cost to the revenue it generates.
折旧：将非流动资产成本在其使用经济寿命内系统分摊，使成本与其产生的收入相匹配。
Straight-line method: An equal amount of depreciation is charged each year. Formula:
直线法：每年计提相等金额的折旧。公式：
Annual depreciation = (Cost − Residual value) ÷ Useful life
年折旧额 = (成本 – 残值) ÷ 使用寿命
Reducing balance method: A fixed percentage is applied to the net book value each year, resulting in higher depreciation in earlier years.
余额递减法：每年按固定百分比乘以资产账面净值计算折旧，前期折旧额较高。
Accumulated depreciation: The total depreciation charged on a non-current asset to date; deducted from cost to give net book value.
累计折旧：非流动资产截至当期已计提的折旧总额，从成本中扣除后得出账面净值。
10. Bad Debts and Provision for Doubtful Debts | 坏账与坏账准备
Bad debt: A trade receivable that is considered irrecoverable and written off as an expense.
坏账：被认为无法收回并作为费用核销的应收账款。
Provision for doubtful debts: An estimated amount set aside to cover potential future losses from trade receivables, based on the prudence concept.
坏账准备：根据谨慎性原则，为覆盖应收账款可能发生的未来损失而预留的估计金额。
Prudence concept: Requires that profits are not overstated and all foreseeable losses are provided for. This principle underpins the creation of the provision.
谨慎性原则：要求不高估利润，并对所有可预见的损失提取准备。该原则是坏账准备计提的基础。
An increase in the provision is charged to the income statement, while a decrease is credited as income.
坏账准备的增加计入利润表（费用），减少则贷记为收益。
11. Trial Balance | 试算表
Trial balance: A list of all ledger account balances at a specific date, used to check the arithmetic accuracy of double-entry records.
试算表：特定日期下所有分类账账户余额的清单，用于检验复式记账的算术准确性。
If total debits equal total credits, the trial balance is said to “balance”, but this does not guarantee there are no errors.
若借方总额等于贷方总额，试算表即“平衡”，但这并不保证没有错误。
Errors not revealed by a trial balance include omission, commission, principle, compensating errors, and complete reversal of entries.
试算表无法揭示的错误包括漏记、金额记错、原则性错误、抵消错误和分录完全颠倒等。
12. Financial Statements | 财务报表
Income statement: A financial statement that summarises revenues and expenses to show the gross profit and net profit (or loss) for the period.
利润表：汇总当期收入与费用，反映企业毛利和净利润（或净亏损）的财务报表。
The trading section calculates gross profit, while the profit and loss section deducts overheads to arrive at net profit.
交易部分计算毛利，而损益部分扣除各项间接费用得出净利润。
Statement of financial position: A snapshot of the business’s assets, liabilities, and owner’s equity at a single point in time, confirming the accounting equation.
财务状况表：反映企业在某一时点资产、负债和所有者权益状况的快照，是会计等式的体现。
Non-current assets are listed first, followed by current assets, current liabilities, non-current liabilities, and finally the capital section.
通常先列示非流动资产，然后是流动资产、流动负债、非流动负债，最后是资本部分。
Together, these statements provide a complete picture of financial performance and position for stakeholders.
两份报表共同为利益相关者提供财务业绩和财务状况的完整图景。
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