A-Level CIE Accounting: Key Terminology Memory Guide | A-Level CIE 会计：核心术语速记指南

📚 A-Level CIE Accounting: Key Terminology Memory Guide | A-Level CIE 会计：核心术语速记指南

Mastering accounting terminology is essential for A-Level CIE Accounting. This guide provides clear definitions and memory aids for the most important terms, organised by topic, helping you build fluency and confidence for the exam.

掌握会计术语对于A-Level CIE会计至关重要。本指南按主题整理核心术语，提供清晰定义和速记方法，帮助你提升熟练度，轻松应考。

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1. The Accounting Equation | 会计等式

The accounting equation is the foundation of all double-entry bookkeeping. It shows the relationship between what a business owns, what it owes, and the owner’s stake.

会计等式是复式记账法的基础，体现企业资产、负债与所有者权益之间的关系。

The basic formula is: Assets = Liabilities + Equity. This must always balance.

基本公式为：资产 = 负债 + 权益，必须始终保持平衡。

Think of the equation as: everything the business owns (assets) is financed by either borrowing (liabilities) or the owner’s investment and retained profits (equity).

记法：企业拥有的全部资源（资产），要么来自借款（负债），要么来自所有者投入和留存收益（权益）。

The key components: Assets (what the business controls), Liabilities (what the business owes), and Equity (the owner’s share).

核心组成：资产（企业控制）、负债（企业欠款）及权益（所有者份额）。

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2. Assets, Liabilities & Equity | 资产、负债与权益

Understanding the classification of assets and liabilities into current and non-current is crucial for preparing financial statements.

理解资产与负债分为流动和非流动对编制财务报表至关重要。

Non-current assets are held for long-term use, e.g. machinery, buildings. Current assets are expected to be converted into cash within one year, e.g. inventory, trade receivables.

非流动资产如机器、建筑物，长期使用；流动资产如存货、应收账款，预计一年内变现。

Remember: ‘Current’ means within the operating cycle or 12 months. Fixed assets are now officially called non-current assets.

记住：“流动”指在一个经营周期或12个月内。固定资产现正式名称为非流动资产。

Non-current liabilities are borrowings repayable after one year, while current liabilities are due within one year, such as trade payables and bank overdrafts.

非流动负债是一年后偿还的借款，流动负债如应付账款、银行透支，一年内到期。

Equity includes share capital, retained earnings, and other reserves.

权益包括股本、留存收益和其他公积。

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3. Double-Entry Basics | 复式记账基础

Every transaction affects at least two accounts, with total debits always equal to total credits.

每笔交易至少影响两个账户，借方总额始终等于贷方总额。

An increase in assets or expenses is a debit; an increase in liabilities, equity, or income is a credit.

资产或费用增加记借方，负债、权益或收入增加记贷方。

Use the mnemonic ‘DEAD CLIC’: Debit increases Expenses, Assets, Drawings; Credit increases Liabilities, Income, Capital.

助记：”DEAD CLIC”：借方增加Expenses费用、Assets资产、Drawings提款；贷方增加Liabilities负债、Income收入、Capital资本。

Asset accounts normally have debit balances, while liability and capital accounts have credit balances.

资产账户通常为借方余额，负债和资本账户通常为贷方余额。

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4. The Trial Balance & Errors | 试算平衡与错误

A trial balance lists all ledger account balances to check the equality of total debits and credits.

试算平衡表列示所有分类账余额，检验借方总额与贷方总额是否相等。

Errors that do not affect the trial balance include error of commission (wrong account, same type), error of principle (wrong

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