📚 A-Level OCR Accounting: Key Terms & Vocabulary Quick Memorisation Guide | A-Level OCR 会计：词汇术语速记指南
Welcome to the TutorHao rapid revision guide for A-Level OCR Accounting. This article is designed to help you master the essential terminology that underpins everything from double-entry bookkeeping to ratio analysis. Whether you are preparing for AS or A2 assessments, a strong command of accounting vocabulary will sharpen your written explanations and boost your confidence when tackling numerical tasks. We have grouped terms into logical clusters and paired each definition with a concise Chinese translation, so you can absorb them efficiently.
欢迎来到 TutorHao 为 A-Level OCR 会计打造的术语速记指南。本文旨在帮助你掌握从复式簿记到比率分析所依赖的核心词汇。无论你正在备考 AS 还是 A2，扎实掌握会计术语都能让你的书面解释更精准，处理数字题目时更有底气。我们把术语按逻辑分组，每一条英文定义都配有准确的中文翻译，便于你高效吸收。
1. Foundational Accounting Concepts | 会计基础概念
Accruals (matching) concept: Revenues and expenses are recorded in the period in which they are earned or incurred, regardless of when cash is received or paid. This ensures profit truly reflects economic activity.
权责发生制（配比概念）： 收入和费用在实际赚取或发生的期间确认，与现金收付时间无关。这使得利润能真实反映经济活动。
Going concern: Financial statements are prepared on the assumption that the business will continue operating for the foreseeable future. Assets are valued on a continuing-use basis rather than a forced-sale basis.
持续经营： 财务报表是在假设企业可预见的未来会持续运营的前提下编制的。资产以持续使用价值而非被迫出售价值估值。
Consistency: Once a business selects an accounting method (e.g., straight-line depreciation), it should apply that method consistently from period to period to allow meaningful comparisons.
一致性： 企业一旦选择了某一会计方法（如直线折旧法），就应在各期间一贯使用，以便进行有意义的比较。
Prudence (conservatism): Revenues and profits are not anticipated; they are recognised only when reasonably certain. All foreseeable losses and liabilities are provided for immediately.
谨慎性（稳健性）： 不提前预计收入和利润，只有在相当确定时才予以确认。所有可预见的损失和负债应立即计提准备。
Materiality: An item is material if its omission or misstatement could influence the economic decisions of users. Trivial items can be treated in the most cost-effective manner.
重要性： 如果某项信息的遗漏或错报会影响到使用者的经济决策，该信息就具有重要性。微不足道的项目可按最经济的方式处理。
Business entity concept: The affairs of a business are kept completely separate from the personal affairs of its owners. Only business transactions appear in the accounts.
企业主体概念： 企业事务与所有者私人事务严格分开。只有企业的交易才记入账簿。
2. Assets Unpacked | 资产术语拆解
Non-current assets: Resources held for long-term use in the business, typically for more than one year. Examples include property, plant, equipment, and intangible assets.
非流动资产： 用于企业长期经营（通常超过一年）的资源。例如房地产、厂房、设备以及无形资产。
Current assets: Assets that are expected to be converted into cash, sold, or consumed within one year or the normal operating cycle. Typical items are inventory, trade receivables, and cash.
流动资产： 预计在一年内或一个正常营业周期内变现、出售或耗用的资产。常见的有存货、应收账款和现金。
Trade receivables: Amounts owed by customers for goods sold or services provided on credit. Also referred to as debtors.
应收账款： 因赊销商品或提供服务而产生的客户欠款。又称债务人。
Inventory (stock): Goods held for resale, work in progress, or raw materials. Valued at the lower of cost and net realisable value to respect prudence.
存货： 为再销售而持有的商品、在制品或原材料。遵循谨慎性原则，按成本与可变现净值孰低法计价。
Intangible assets: Non-physical assets that provide long-term rights or competitive advantages, such as goodwill, patents, and trademarks. Amortisation is the systematic write-off applied to them.
无形资产： 能带来长期权利或竞争优势的非实物资产，如商誉、专利权和商标。对其进行的系统冲销称为摊销。
3. Liabilities and Equity Explained | 负债与所有者权益解析
Current liabilities: Obligations that must be settled within one year or the operating cycle. Examples: trade payables, bank overdrafts, and short-term provisions.
流动负债： 必须在一年或一个营业周期内偿还的债务。例如应付账款、银行透支和短期准备。
Non-current liabilities: Debts payable after more than one year, such as long-term bank loans and debentures. They appear below current liabilities on the statement of financial position.
非流动负债： 偿还期超过一年的债务，如长期银行贷款和债券。在财务状况表中列于流动负债下方。
Trade payables (creditors): Amounts owed to suppliers for goods or services purchased on credit. A key component of working capital management.
应付账款： 因赊购商品或服务而欠供应商的款项。是营运资金管理的关键组成部分。
Equity: The residual interest in the assets of the entity after deducting all its liabilities. Made up of share capital, retained earnings, and other reserves.
所有者权益： 企业资产扣除全部负债后的剩余权益，由股本、留存收益和其他公积构成。
The accounting equation: This fundamental relationship underpins double-entry bookkeeping. It is shown as:
会计恒等式： 这一基本关系是复式记账法的基石。表示如下：
Assets = Liabilities + Equity
资产 = 负债 + 所有者权益
4. Income and Expenditure Vocabulary | 收益与支出术语
Revenue (turnover): Income arising from the ordinary activities of a business, primarily from sales of goods or services. Revenue is recognised when performance obligations are satisfied.
收入（营业额）： 企业日常经营活动产生的收益，主要来自销售商品或提供服务。当履约义务满足时确认收入。
Cost of sales (cost of goods sold): The direct costs attributable to the production or purchase of goods sold. Calculated as opening inventory + purchases − closing inventory.
销售成本： 生产或采购已售商品的直接成本。计算公式为：期初存货 + 采购 − 期末存货。
Gross profit: Revenue minus cost of sales. It measures the profitability before overheads are deducted.
毛利润： 收入减去销售成本，反映扣除间接费用前的盈利能力。
Expenses: Decreases in economic benefits during the accounting period. They can be operating expenses (rent, salaries) or financial costs (interest payable).
费用： 会计期间内经济利益的减少，包括经营费用（租金、薪金）和财务费用（应付利息）。
Capital expenditure: Spending on acquiring, upgrading, or improving non-current assets. It is not immediately charged to profit; instead it is depreciated over useful life.
资本性支出： 用于购买、更新或改良非流动资产的支出。不在当期利润中直接扣减，而是在使用年限内计提折旧。
Revenue expenditure: Day-to-day running costs incurred to maintain the business’s earning capacity. These are matched against revenue in the same period.
收益性支出： 为维持企业盈利能力的日常运营成本，与当期收入配比。
5. Depreciation and Amortisation | 折旧与摊销术语
Depreciation: The systematic allocation of a tangible non-current asset’s cost (less residual value) over its useful economic life. It matches the asset’s usage with the revenue it generates.
折旧： 将有形非流动资产成本（减去残值）在其经济使用寿命内进行系统性分摊，使资产的使用与其产生的收入相配比。
Straight-line method: An equal amount of depreciation is charged each year. Formula: (Cost − Residual value) ÷ Useful life.
直线法： 每年计提等额的折旧。公式：（成本 − 残值）÷ 使用年限。
Reducing (diminishing) balance method: A fixed percentage is applied to the net book value of the asset each year, resulting in a higher charge in early years and lower in later years.
余额递减法： 每年按固定百分比对资产账面净值计提折旧，导致前期费用较高、后期较低。
Residual value: The estimated amount the business expects to receive when disposing of the asset at the end of its useful life. It is deducted before calculating depreciation.
残值： 企业预计在资产使用年限结束时处置资产可收回的金额。在计算折旧额前予以扣除。
Amortisation: The equivalent of depreciation for intangible assets. For instance, a patent purchased for £50 000 with a 10-year legal life is amortised by £5 000 annually if straight-line is used.
摊销： 针对无形资产而言的折旧。例如，以50 000英镑购入一项法定年限10年的专利，若使用直线法每年摊销5 000英镑。
6. Double-Entry System Essentials | 复式记账系统基础
Double-entry bookkeeping: Every transaction affects two accounts — one is debited and the other credited — so the accounting equation always stays balanced.
复式簿记： 每笔交易都影响两个账户——一个借记，一个贷记——因此会计恒等式始终保持平衡。
Debit (Dr): An entry on the left-hand side of a T-account. Debits increase assets and expenses, and decrease liabilities, equity, and income.
借方（Dr）： T型账户左侧的记录。借记使资产和费用增加，使负债、所有者权益和收入减少。
Credit (Cr): An entry on the right-hand side of a T-account. Credits increase liabilities, equity, and income, and decrease assets and expenses.
贷方（Cr）： T型账户右侧的记录。贷记使负债、所有者权益和收入增加，使资产和费用减少。
Ledger: A collection of all T-accounts used by a business. The nominal ledger contains accounts for all items that appear in the trial balance.
分类账： 企业使用的所有T型账户的集合。总分类账包含试算表中出现的所有项目的账户。
Trial balance: A list of all ledger balances at a particular date, with debit balances in one column and credit balances in another. If total debits equal total credits, the books are mathematically correct — though errors of principle may still exist.
试算表： 某一日期所有分类账余额的清单，借方余额和贷方余额分列两栏。若借方总额等于贷方总额，说明簿记在算术上是准确的——但原则性错误仍可能存在。
7. Financial Statements Structure | 财务报表结构
Statement of financial position (balance sheet): A snapshot of a business’s assets, liabilities, and equity at a specific moment. It reflects the accounting equation and is presented in a net-assets format in many OCR exercises.
财务状况表（资产负债表）： 反映企业在特定时刻资产、负债与所有者权益的快照。它体现了会计恒等式，在诸多 OCR 练习中采用净资产格式列示。
Income statement (profit and loss account): Summarises revenue and expenses over a period, culminating in the profit or loss for the year. The OCR specification often requires a three-section layout: trading account, profit and loss account, and appropriation account for partnerships or companies.
利润表（损益表）： 汇总了某一期间的收入与费用，最终显示本年利润或亏损。OCR 大纲常要求三部分结构：进销账户、损益账户，以及合伙企业或公司的利润分配账户。
Statement of cash flows: Reports cash inflows and outflows under operating, investing, and financing activities. It helps users assess liquidity and financial adaptability.
现金流量表： 按经营、投资和筹资活动报告现金流入和流出，帮助使用者评估流动性和财务适应性。
Retained earnings: Profits kept in the business after dividends have been paid. Added to the equity section and reinvested for growth.
留存收益： 支付股息后留在企业内部的利润，计入权益部分并用于再投资以实现增长。
8. Ratio Analysis Cheat Sheet | 比率分析速查
Gross profit margin: (Gross profit ÷ Revenue) × 100%. Indicates how efficiently a business converts sales into gross profit.
毛利率：（毛利润 ÷ 收入）× 100%。显示企业将销售转化为毛利润的效率。
Net profit margin: (Net profit ÷ Revenue) × 100%. Reflects overall profitability after all expenses.
净利率：（净利润 ÷ 收入）× 100%。反映扣减全部费用后的综合盈利能力。
Current ratio: Current assets ÷ Current liabilities. A measure of short-term liquidity. A healthy figure often exceeds 1.5:1, but benchmark varies by industry.
流动比率： 流动资产 ÷ 流动负债。衡量短期偿债能力的指标。一个健康数值通常超过 1.5 : 1，但基准因行业而异。
Acid-test (quick) ratio: (Current assets − Inventory) ÷ Current liabilities. Provides a stricter test of liquidity by excluding slow-moving stock.
速动比率（酸性测试比率）：（流动资产 − 存货）÷ 流动负债。剔除变现较慢的存货，对流动性提供更严格的测试。
Return on capital employed (ROCE): (Operating profit ÷ Capital employed) × 100%. Measures how successfully a business generates profit from its long-term funds.
已用资本回报率 (ROCE)：（营业利润 ÷ 已用资本）× 100%。衡量企业利用长期资金创造利润的成功程度。
Inventory turnover (times): Cost of sales ÷ Average inventory. Shows how many times inventory is sold and replaced during a period. High turnover often signals efficiency.
存货周转率（次数）： 销售成本 ÷ 平均存货。表明存货在期间内销售与补充的次数。高周转率通常意味着效率良好。
9. Cost and Management Accounting Terms | 成本与管理会计术语
Direct costs: Costs that can be traced directly to a unit of output, such as raw materials and direct labour. They form part of prime cost.
直接成本： 可以直接追踪到单位产出的成本，例如原材料和直接人工。它们构成主要成本的一部分。
Indirect costs (overheads): Costs that cannot be directly allocated to specific units, e.g. factory rent, supervision salaries, and depreciation of machinery.
间接成本（制造费用）： 无法直接分配到特定单位产品的成本，如厂房租金、监工薪金和机器折旧。
Fixed costs: Costs that remain unchanged over a relevant range, regardless of output — e.g. annual rent. On a per-unit basis they decrease as production rises.
固定成本： 在相关范围内不随产量变动的成本，例如年租金。单位固定成本会随产量上升而下降。
Variable costs: Costs that vary directly with output. Examples: raw materials, piece-rate labour. Total variable cost increases in proportion to production.
变动成本： 随产量直接变动的成本，如原材料、计件工资。变动成本总额与产量成正比例增加。
Contribution per unit: Selling price per unit − Variable cost per unit. It shows the amount available to cover fixed costs and generate profit.
单位边际贡献： 单位售价 − 单位变动成本。它显示了可用于弥补固定成本并创造利润的金额。
Break-even point: The output level where total revenue equals total costs, i.e. profit is zero. Calculated as: Fixed costs ÷ Contribution per unit.
盈亏平衡点： 总收入等于总成本的产出水平，即利润为零。计算公式为：固定成本 ÷ 单位边际贡献。
10. Budgeting and Variance Language | 预算与差异用语
Budget: A financial plan expressed in monetary terms, often prepared for a forthcoming period. It aids planning, coordination, and performance evaluation.
预算： 以货币形式表达、通常为未来期间编制的财务计划。有助于规划、协调和业绩评估。
Variance: The difference between a budgeted figure and the actual outturn. Variances can be favourable (F) or adverse (A).
差异： 预算数字与实际结果之间的差额。差异可以是顺差 (F) 或逆差 (A)。
Favourable variance (F): Occurs when actual profit exceeds budgeted profit, or actual costs are lower than budgeted. Often signals better-than-planned performance.
顺差 (F)： 当实际利润超过预算利润或实际成本低于预算时发生，通常标志着业绩优于计划。
Adverse variance (A): Occurs when actual profit is below budgeted profit, or costs are above budget. Requires investigation to prevent recurrence.
逆差 (A)： 当实际利润低于预算利润或成本超出预算时发生，需要调查原因以防再次出现。
Flexed budget: A budget adjusted to reflect the actual level of activity. It allows meaningful comparison by stripping out volume effects.
弹性预算： 根据实际业务量调整后的预算，通过剥离销量影响使比较更有意义。
11. Proven Memorisation Techniques | 高效记忆技巧
To lock in these terms, try acronyms and mnemonics. For the five main accounting concepts, use CARPF — Consistency, Accruals, Reliability (prudence), Profit recognition & Going concern — linking the letters to a mental image of a carp fish swimming through a ledger.
要牢固掌握术语，不妨试试首字母缩写和记忆口诀。对于五项主要会计概念，可以使用 CARPF —— 一致性 (Consistency)、权责发生制 (Accruals)、谨慎性 (Reliability/prudence)、利润确认 (Profit recognition) 和持续经营 (Going concern)，把这几个字母想象成一条鲤鱼 (carp) 在账簿中游动。
Flashcards with dual coding: Write the term on one side, the definition and a simple diagram (e.g. a T-account) on the other. The visual element makes recall faster under exam pressure.
双重编码闪卡： 一面写术语，另一面写定义并配简图（如 T 型账户）。视觉元素令考试时回忆更迅捷。
Chunking: Group related terms — for instance, learn all liquidity ratios together, then move to profitability ratios. The brain retains clustered information more efficiently than isolated facts.
组块法： 将相关术语分组建模——例如，先集中学习所有流动性比率，再转向盈利能力比率。大脑对成组信息的记忆比孤立知识点更牢固。
Self-quizzing with the accounting equation: Frequently reconstruct the equation Assets = Liabilities + Equity and mentally fit every transaction into it. This deepens your instinct for double-entry logic.
借助会计等式自测： 经常重写等式 资产 = 负债 + 所有者权益，并在心中把每笔交易套入等式。这能加深你对借贷逻辑的本能反应。
Layered translation practice: Cover the Chinese definition, read the English term, and say both the meaning and a practical example aloud — for example, “Accruals: record electricity used in December even if the bill arrives in January.” This method builds bilingual fluency and application skill simultaneously.
分层翻译训练： 遮住中文释义，读出英文术语，然后大声说出含义和一个实例——例如：“Accruals：即使电费账单一月才到，也要记录十二月已用的电费。” 这种方法可以同步提升双语流利度和应用能力。
Published by TutorHao | Accounting Revision Series | aleveler.com
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