📚 A-Level Eduqas Accounting: Glossary and Terminology Quick Memorisation Guide | A-Level Eduqas 会计：词汇术语速记指南
Mastering accounting terminology is the first step towards success in the A-Level Eduqas Accounting examination. This quick memorisation guide breaks down essential terms into logical categories, providing clear English definitions alongside their Chinese equivalents. Whether you are just starting to learn double-entry or revising for your final papers, a solid command of the language of accounting will help you analyse financial statements, interpret ratios, and tackle written questions with confidence.
掌握会计术语是在 A-Level Eduqas 会计考试中取得成功的第一步。这份速记指南将核心词汇按逻辑分类，提供清晰的英文定义和对应的中文解释。无论你是刚开始学习复式记账还是为期末考试做准备，牢固掌握会计语言都能帮助你分析财务报表、解释比率并自信应对书面题目。
1. Core Accounting Concepts and Principles | 核心会计概念与原则
Accounting is the systematic process of identifying, recording, measuring, classifying, verifying, summarising, interpreting and communicating financial information. It reveals the profit or loss for a given period and the financial position of a business. Underpinning all accounting are several fundamental concepts that ensure consistency and reliability. The going concern concept assumes the business will continue operating for the foreseeable future; accruals require transactions to be recorded when they occur, not when cash is paid or received; consistency demands the same accounting treatments year-on-year; and prudence means assets and income are not overstated while liabilities and expenses are not understated.
会计是识别、记录、计量、分类、核实、汇总、解释和沟通财务信息的系统过程。它反映企业在某一期间的利润或亏损以及财务状况。支撑所有会计工作的是几个确保一致性和可靠性的基本概念。持续经营概念假设企业在可预见的未来将继续运营；权责发生制要求交易在发生时记录，而非在收付现金时记录；一致性要求每年采用相同的会计处理方法；而谨慎性意味着资产和收入不得高估，负债和费用不得低估。
The accounting equation is the foundation of the entire double-entry system:
会计等式是整个复式记账系统的基础：
Assets = Liabilities + Equity
Every transaction affects at least two accounts in a way that keeps this equation balanced. Understanding this relationship makes it easier to see why a debit increase must always be matched by a credit increase elsewhere.
每一项交易都会至少影响两个账户，并保持该等式的平衡。理解这种关系有助于明白为什么一个借记增加总会对应另一个贷记增加。
2. The Double-Entry System and Debits/Credits | 复式记账法与借/贷
In the double-entry system, every transaction is recorded with both a debit entry and a credit entry. For asset and expense accounts, an increase is recorded as a debit and a decrease as a credit. For liability, capital and income accounts, an increase is a credit and a decrease is a debit. A popular mnemonic in UK classrooms is DEAD CLIC – Debit Expenses, Assets, Drawings; Credit Liabilities, Income, Capital. Although simple, this phrase helps many students quickly recall which side of the ledger to use.
在复式记账系统中，每笔交易均需以借记分录和贷记分录同时记录。对于资产和费用类账户，增加记入借方，减少记入贷方。对于负债、资本和收入类账户，增加记入贷方，减少记入借方。英国课堂上一句广为人知的助记短语是 DEAD CLIC — 借记费用、资产、提款（Drawings）；贷记负债、收入、资本。这句话虽简单，却能帮助许多学生快速回想应使用分类账的哪一侧。
Remember that ‘debit’ simply means the left-hand side of a ledger account, while ‘credit’ means the right-hand side. They are not inherently ‘good’ or ‘bad’. For example, when a business buys inventory for cash, the inventory account (an asset) is debited, and the cash account (also an asset) is credited. The total debits always equal total credits, ensuring the trial balance agrees.
记住，“借记”仅指分类账账户的左侧，“贷记”指右侧。它们本身并无“好”或“坏”之分。例如，企业以现金购买存货时，存货账户（资产）借记，现金账户（资产）贷记。总借方额始终等于总贷方额，保证试算表平衡。
3. Assets, Liabilities and Equity | 资产、负债与权益
Non-current assets are resources held for long-term use, such as property, plant and equipment, motor vehicles and intangible assets like goodwill. Current assets are resources that are expected to be converted into cash or used up within one year, including inventory, trade receivables, prepayments and cash at bank. Trade receivables represent amounts owed by customers who have purchased goods on credit.
非流动资产是持有供长期使用的资源，例如不动产、厂房和设备、机动车辆以及商誉等无形资产。流动资产是预计在一年内能转换为现金或消耗的资源，包括存货、应收账款、预付款和银行存款。应收账款代表因赊销商品而由客户欠下的款项。
Liabilities are split between current liabilities, due within one year (e.g. trade payables, bank overdraft, accruals), and non-current liabilities, payable after more than one year (e.g. long-term bank loan, debentures). Equity is the residual interest in the assets after deducting all liabilities. For a sole trader, equity is often shown as capital plus retained profits less drawings. For a limited company, equity includes share capital and reserves.
负债分为流动负债（一年内到期，如应付账款、银行透支、应计费用）和非流动负债（超过一年偿还，如长期银行贷款、债券）。权益是扣除所有负债后对资产的剩余利益。对个体经营者而言，权益通常表现为资本加上留存利润减去提款。对有限公司而言，权益包括股本和各项储备。
4. Income, Expenses and Profit Measurement | 收入、费用与利润计量
Revenue (or sales) is the income earned from the ordinary activities of a business, typically from selling goods or providing services. Revenue is recognised when the sale occurs, not necessarily when cash is received. Cost of sales is the direct cost of goods sold, calculated as opening inventory plus purchases less closing inventory. Gross profit is revenue minus cost of sales. Expenses are the other costs incurred in running the business, such as rent, wages, advertising, carriage outwards and depreciation.
收入（或销售额）指企业日常经营活动赚取的收入，通常来自销售商品或提供服务。收入在销售发生时确认，而不是收到现金时。销售成本是已售商品的直接成本，计算公式为：期初存货 + 采购 – 期末存货。毛利润等于销售收入减销售成本。费用是企业运营中发生的其他成本，如租金、工资、广告费、运费和折旧。
Net profit is the final profit after deducting all expenses from gross profit and adding any other income. The Eduqas exam expects you to distinguish clearly between items that appear in the trading account (to find gross profit) and those in the profit and loss account (to find net profit). For instance, carriage inwards is part of cost of sales, while carriage outwards is a selling expense.
净利润是从毛利润中扣除所有费用并加上其他收入后的最终利润。Eduqas 考试要求你能明确区分应计入营业账户（计算毛利润）和利润表（计算净利润）的项目。例如，购货运费属销售成本，而销货运费是一项销售费用。
5. Accruals, Prepayments and Year-End Adjustments | 应计、预付款与年末调整
The accruals concept requires that expenses and income are matched to the period to which they relate, regardless of cash movements. An accrued expense is an expense incurred but not yet paid by the year-end; it is added to the expense in the income statement and shown as a current liability. A prepayment is an expense paid in advance, so it must be deducted from the expense and shown as a current asset.
权责发生制概念要求费用和收入与相关期间匹配，而不考虑现金收支。应计费用是已发生但截至年末尚未支付的费用，应在损益表中加计入该费用，并列作流动负债。预付款是提前支付的费用，因此需从费用中扣除，并列为流动资产。
Similarly, accrued income is income earned but not yet received; it is added to income and shown as a current asset. Prepaid income (or deferred income) is income received in advance for services not yet provided; it is deducted from income and shown as a current liability. These adjustments ensure that the financial statements present a true and fair view of the period’s performance.
类似地，应计收入是已赚取但尚未收到的收入，应加计入收入并列为流动资产。预收收入（或递延收入）是提前收到的、尚未提供服务的收入，需从收入中扣除并列为流动负债。这些调整确保财务报表真实公允地反映当期业绩。
6. Depreciation, Bad Debts and Provisions | 折旧、坏账与准备金
Depreciation is the systematic allocation of the cost of a non-current asset over its useful life. The two main methods for A-Level are the straight-line method (equal annual charge) and the reducing balance method (a fixed percentage applied to the net book value). The annual depreciation charge is an expense in the income statement, while the accumulated depreciation is deducted from the asset’s cost in the statement of financial position.
折旧是将非流动资产成本在其使用寿命内系统分摊的过程。A-Level 中的两种主要方法是直线法（每年等额计提）和余额递减法（按固定百分比乘以账面净值）。年度折旧费用计入损益表，累计折旧则在财务状况表中从资产成本中扣除。
Bad debts are trade receivables that are confirmed irrecoverable and are written off as an expense. A provision for doubtful debts is an estimate of receivables that may not be collected, created to apply the prudence concept. The provision is adjusted each year; an increase is an expense, a decrease is other income. The Eduqas specification also requires you to understand the distinction between a specific provision (for identified doubtful accounts) and a general provision (a percentage of total receivables based on past experience).
坏账指已确认无法收回并予以注销的应收账款，作为费用处理。坏账准备是对可能无法收回的应收账款的估计，其设立是为了遵循谨慎性原则。该项准备每年调整；增加额为费用，减少额为其他收入。Eduqas 考纲还要求你理解特定准备（针对已识别的可疑账户）与一般准备（根据历史经验按应收账款总额百分比计提）之间的区别。
7. Financial Statements of Sole Traders and Partnerships | 独资企业与合伙企业财务报表
For a sole trader, the year-end financial statements consist of the income statement (trading and profit and loss account) and the statement of financial position. The capital account records the owner’s initial investment, additional capital introduced and net profit, less drawings. The closing capital is shown in the statement of financial position as the balancing figure.
对于个体经营者，年末财务报表由利润表（含营业账户和损益账户）和财务状况表构成。资本账户记录所有者初始投入、追加资本以及净利润，减去提款。期末资本作为平衡数显示在财务状况表中。
A partnership includes two or more owners who share profits according to their agreement. Key partnership terminology includes the appropriation account (showing how net profit is shared), interest on capital, partners’ salaries and interest on drawings. Each partner will have a capital account (usually fixed) and a current account (recording profit shares, salaries, interest and drawings). The partnership agreement, often written, governs these divisions; in the absence of an agreement, the Partnership Act 1890 applies.
合伙企业由两个或以上所有者组成，按协议分享利润。合伙企业关键术语包括利润分配账户（显示净利润的分配方式）、资本利息、合伙人薪酬和提款利息。每位合伙人都有一个资本账户（通常固定）和一个往来账户（记录利润分成、薪酬、利息和提款）。合伙协议通常以书面形式订明这些分配条款；若无协议，则适用《1890年合伙法》。
8. Limited Company Accounts | 有限公司账户
A limited company is a separate legal entity, and its financial statements must comply with company law and accounting standards. The statement of profit or loss and other comprehensive income is similar to a sole trader’s income statement but may show items such as directors’ remuneration, debenture interest and taxation. The statement of financial position presents equity under headings such as share capital (ordinary shares and preference shares), share premium and retained earnings (profit and loss reserve).
有限公司是一个独立的法律实体，其财务报表必须符合公司法和会计准则。综合损益表类似于个体经营者的利润表，但可能列示董事薪酬、债券利息和税费等项目。财务状况表按以下项目列示权益：股本（普通股和优先股）、股本溢价和留存收益（利润储备）。
When a company issues shares at a price above their nominal value, the excess is credited to the share premium account, which forms part of capital reserves. Dividends are distributions of profit to shareholders and are not an expense; they are recorded in the statement of changes in equity. Understanding these equity components is vital for calculating return on equity and other investment ratios that frequently appear in Eduqas examination questions.
当公司以高于面值的价格发行股票时，超出部分贷记股本溢价账户，构成资本公积的一部分。股利是向股东分配的利润，并非费用；它们记录在权益变动表中。理解这些权益组成部分对于计算净资产收益率以及 Eduqas 试题中常见的其他投资比率至关重要。
9. Ratio Analysis: Key Terms and Formulas | 比率分析：关键术语与公式
Ratio analysis helps interpret financial performance. Profitability ratios include gross profit margin (gross profit ÷ revenue × 100), net profit margin (net profit ÷ revenue × 100) and return on capital employed – ROCE (operating profit ÷ capital employed × 100). Liquidity ratios test short-term solvency: the current ratio (current assets ÷ current liabilities) and the acid test ratio ([current assets – inventory] ÷ current liabilities).
比率分析有助于解释财务业绩。盈利能力比率包括毛利率（毛利润 ÷ 收入 × 100）、净利润率（净利润 ÷ 收入 × 100）和已用资本回报率（ROCE = 营业利润 ÷ 已用资本 × 100）。流动性比率测试短期偿债能力：流动比率（流动资产 ÷ 流动负债）和速动比率 ([流动资产 – 存货] ÷ 流动负债)。
Efficiency ratios measure how well a business uses its resources: inventory turnover (cost of sales ÷ average inventory) or in days (average inventory ÷ cost of sales × 365), trade receivables days (trade receivables ÷ credit sales × 365) and trade payables days (trade payables ÷ credit purchases × 365). Investment ratios such as earnings per share (profit after tax ÷ number of ordinary shares) and price/earnings ratio (market price per share ÷ earnings per share) are used by external investors. Gearing ratio (long-term debt ÷ [long-term debt + equity] × 100) indicates a company’s financial risk.
效率比率衡量企业运用资源的效率：存货周转率（销售成本 ÷ 平均存货）或周转天数（平均存货 ÷ 销售成本 × 365）、应收账款周转天数（应收账款 ÷ 赊销收入 × 365）和应付账款周转天数（应付账款 ÷ 赊购额 × 365）。投资比率如每股收益（税后利润 ÷ 普通股股数）和市盈率（每股市价 ÷ 每股收益）供外部投资者使用。杠杆比率（长期债务 ÷ [长期债务 + 权益] × 100）表明企业的财务风险。
10. Costing, Budgeting and Marginal Analysis | 成本核算、预算与边际分析
Direct costs can be traced directly to a product (e.g. raw materials, direct labour), while indirect costs (overheads) cannot. Marginal costing charges only variable costs to the product and treats fixed costs as period costs. The key figure is contribution (selling price minus variable cost per unit), used to cover fixed costs and generate profit. Break-even point (in units) = total fixed costs ÷ contribution per unit. The margin of safety shows how much sales can fall before a loss occurs.
直接成本可直接追溯到产品（如原材料、直接人工），而间接成本（制造费用）则无法追溯。边际成本法仅将变动成本计入产品成本，并将固定成本视为期间成本。关键数字是贡献毛益（售价减单位变动成本），用于弥补固定成本并产生利润。盈亏平衡点（单位） = 总固定成本 ÷ 贡献毛益。 安全边际表示在发生亏损前销售额可下降的幅度。
Absorption costing allocates all manufacturing costs (both variable and fixed) to products. In periods of rising inventory, absorption costing usually reports higher profits than marginal costing because some fixed costs are carried forward in inventory. The Eduqas exam frequently tests your ability to reconcile the two profits.
完全成本法将全部制造成本（变动和固定）分配至产品。在存货增加期间，完全成本法通常报告比边际成本法更高的利润，因为部分固定成本被递延至存货中。Eduqas 考试经常考查你对两种利润进行调节的能力。
Budgeting involves preparing detailed financial plans, such as sales budgets, production budgets and cash budgets. Variance analysis compares actual results with budgeted figures; a favourable variance increases profit relative to budget, while an adverse variance reduces profit. For a sales variance: (actual units × actual price) – (budgeted units × budgeted price). The total variance can be broken down into a price variance and a volume variance to identify the underlying cause.
预算涉及编制详细的财务计划，如销售预算、生产预算和现金预算。差异分析将实际结果与预算数字进行比较；有利差异使利润相对预算增加，而不利差异则减少利润。对于销售差异：(实际数量 × 实际价格) – (预算数量 × 预算价格)。总差异可分解为价格差异和数量差异，以确定根本原因。
11. Investment Appraisal and Decision-Making Terms | 投资项目评估与决策术语
When evaluating long-term projects, Eduqas students must be comfortable with payback period (the time taken to recover the initial investment), average rate of return (ARR = average annual profit ÷ average investment × 100), and net present value (NPV). NPV discounts future cash flows to their present value using a cost of capital; a positive NPV suggests the project is financially viable.
在评估长期项目时，Eduqas 学生必须熟练掌握回收期（收回初始投资所需的时间）、平均收益率（ARR = 平均年利润 ÷ 平均投资额 × 100）以及净现值（NPV）。NPV 使用资金成本将未来现金流量折现至现值；正的 NPV 表明项目在财务上可行。
Relevant costs (or differential costs) are future costs that differ between alternatives – only these should be considered in decision-making. Sunk costs and committed costs are irrelevant. When a business faces a limiting factor (e.g. scarce materials or labour hours), the optimal production plan is determined by ranking products according to contribution per unit of the limiting factor.
相关成本（或差量成本）是各方案间不同的未来成本——决策中只应考虑这些成本。沉没成本和已承诺成本不相关。当企业面临限制性因素（如稀缺原材料或人工工时）时，最优生产计划应根据单位限制性因素贡献毛益对产品进行排序来确定。
12. Quick Memorisation Tips and Exam Hacks | 快速记忆技巧与考试窍门
Create flashcards with the English term on one side and the Chinese definition plus a key formula on the reverse. Group terms into families: for example, all items that increase on the debit side (expenses, assets, drawings) and those that increase on the credit side (liabilities, income, capital). Use the mnemonic PEARLS (Purchases, Expenses, Assets increase by Debit; Revenue, Liabilities, Sales increase by Credit) as an alternative to DEAD CLIC if it suits your memory style better.
制作抽认卡，正面写英文术语，背面写中文定义和关键公式。将术语分组归类：例如，所有借记增加的项目（费用、资产、提款）和贷记增加的项目（负债、收入、资本）。使用助记词 PEARLS（Purchases, Expenses, Assets — Debit；Revenue, Liabilities, Sales — Credit），如果这比 DEAD CLIC 更适合你的记忆
Published by TutorHao | A-Level Accounting Revision Series | aleveler.com
更多咨询请联系16621398022（同微信）
屏轩国际教育cambridge primary/secondary checkpoint, cat4, ukiset,ukcat,igcse,alevel,PAT,STEP,MAT, ibdp,ap,ssat,sat,sat2课程辅导，国外大学本科硕士研究生博士课程论文辅导Cancel reply