📚 A-Level WJEC Accounting: Vocabulary and Terms Quick Memorisation Guide | A-Level WJEC 会计：词汇术语速记指南
Mastering accounting terminology is the first step towards success in A-Level WJEC Accounting. This guide provides a structured approach to learning and recalling essential terms, grouping related concepts to enhance memory. Whether you are revising for Unit 1 or Unit 2, these definitions and memory aids will help you use the language of accounting with confidence.
掌握会计术语是在A-Level WJEC会计考试中取得成功的第一步。本指南采用结构化方法帮助学习并记忆基本术语，将相关概念分组以增强记忆。无论你是在复习第一单元还是第二单元，这些定义和记忆辅助工具都会帮助你自信地使用会计语言。
1. Core Accounting Concepts | 核心会计概念
Accounting is often called the ‘language of business’. It involves recording, classifying, and summarising financial transactions to provide information for decision-making. Four fundamental concepts underpin the WJEC syllabus: the business entity concept (the business is separate from its owners), the going concern assumption (the business will continue operating into the foreseeable future), the accruals basis (transactions are recorded when they occur, not when cash changes hands), and the prudence concept (profits are not anticipated, but all foreseeable losses are recognised immediately).
会计常被称为“商业语言”。它包括记录、分类和汇总财务交易，为决策提供信息。WJEC大纲以四个基本概念为基础：企业主体概念（企业独立于其所有者）、持续经营假设（企业将在可预见的未来继续运营）、应计制基础（交易在实际发生时记录，而非现金收付时）以及审慎性概念（不预期利润，但所有可预见的损失应立即确认）。
The accruals basis also leads to the matching concept, which states that expenses should be matched against the income they help to generate in the same accounting period. Understanding these core ideas makes it much easier to remember why adjustments like accruals, prepayments, and depreciation are needed.
应计制基础还引出了配比概念，即费用应当与其帮助产生的收入在同一个会计期间内进行配比。理解了这些核心思想，为什么需要应计、预付和折旧等调整就容易记忆多了。
2. The Accounting Equation in Detail | 详解会计等式
The accounting equation forms the backbone of the double-entry system. It states:
Assets = Liabilities + Equity
Every transaction affects this equation in at least two places, keeping it constantly balanced. Assets represent what the business owns or controls; liabilities are what it owes to outsiders; equity is the owner’s residual claim. For the WJEC exam, you must be able to use the equation to find a missing figure, such as calculating capital when given assets and liabilities.
会计等式是复式记账系统的支柱。它的表达式是：
资产 = 负债 + 权益
每笔交易至少影响等式的两个位置，从而始终保持平衡。资产代表企业拥有或控制的资源；负债是企业欠外部的债务；权益是所有者的剩余索取权。在WJEC考试中，你必须能够利用该等式求出缺失的数字，例如根据资产和负债计算资本。
A common extension is the expanded equation, which shows how income and expenses affect equity:
Assets = Liabilities + Capital + (Income – Expenses)
This is particularly useful when analysing the effect of transactions such as selling goods on credit or paying wages. Remembering that income increases equity (credit) and expenses decrease equity (debit) will speed up your problem-solving.
常用的扩展等式显示了收入和费用如何影响权益：
资产 = 负债 + 资本 + (收入 – 费用)
这在分析赊销商品或支付工资等交易的影响时特别有用。记住收入增加权益（贷方），费用减少权益（借方），可以加快解题速度。
3. Assets: Current and Non-Current | 资产：流动与非流动
Assets are resources controlled by a business from which future economic benefits are expected to flow. They must arise from a past event and be reliably measurable. The distinction between current and non-current assets is based on time. Current assets are expected to be turned into cash, sold, or consumed within the business’s normal operating cycle, usually within 12 months. Examples include inventory, trade receivables (debtors), cash at bank, and prepaid expenses.
资产是企业控制的、预期能带来未来经济利益的资源。它们必须源于过去的事项并能可靠计量。流动资产与非流动资产的区分基于时间。流动资产预期在企业正常经营周期内（通常在12个月内）变现、出售或消耗。例子包括存货、应收账款（债务人）、银行存款和预付费用。
Non-current assets, formerly called fixed assets, are held for long-term use in the business and are not intended for resale. They include tangible assets such as land, buildings, machinery, and vehicles, as well as intangible assets like goodwill (though the latter is less common at AS level). A key WJEC term here is ‘carrying amount’ (or net book value), which equals the original cost minus accumulated depreciation to date.
非流动资产，以前称为固定资产，是为长期使用而持有且不打算转售的资产。它们包括有形资产如土地、房屋、机器和车辆，以及无形资产如商誉（尽管在AS阶段不太常见）。这里一个关键的WJEC术语是“账面价值”（或净账面值），等于原始成本减去迄今已计提的累计折旧。
4. Liabilities: Current and Non-Current | 负债：流动与非流动
Liabilities are present obligations of the business arising from past events, the settlement of which is expected to result in an outflow of resources. A current liability is one that is due to be settled within the next 12 months. Typical examples include trade payables (creditors), bank overdrafts, accrued expenses, and the current portion of a long-term loan.
负债是企业因过去事项而产生的现时义务，清偿该义务预期会导致资源流出。流动负债是指将在未来12个月内清偿的负债。典型的例子包括应付账款（债权人）、银行透支、应计费用以及长期借款中一年内到期的部分。
Non-current liabilities are obligations that are not due within 12 months of the statement of financial position date. The most common example is a bank loan that is repayable in five years. For WJEC, you must be able to split a loan into its current and non-current portions. A useful memory trick: ‘current’ is close in time, like ‘current’ news, while ‘non-current’ is far away.
非流动负债是指在财务状况表日之后12个月内不到期的义务。最常见的例子是五年后偿还的银行贷款。在WJEC考试中，你必须能够将贷款区分为流动部分和非流动部分。一个有用的记忆技巧：’current’就像“当前的”新闻一样时间相近，而’non-current’则是遥远的。
5. Equity, Income and Expenses | 权益、收入与费用
Equity is the owner’s stake in the business. It is shown on the statement of financial position and typically consists of the opening capital, plus any additional capital introduced, plus profit for the period, less drawings. Drawings are amounts withdrawn by the owner for personal use—they are not a business expense.
权益是所有者对企业的投入。它在财务状况表中列示，通常包括期初资本、期间增资、加本期利润、减提款。提款是所有者因个人用途而提取的金额——它们不是企业的费用。
Income is defined as increases in economic benefits during the accounting period in the form of inflows or enhancements of assets, or decreases of liabilities, that result in an increase in equity (other than contributions from owners). Sales revenue, rent received, and commission income are all examples. Expenses are the opposite: decreases in economic benefits that reduce equity, such as cost of sales, wages, rent, and depreciation.
收入定义为会计期间内经济利益的增加，其形式为资产的流入或增加以及负债的减少，从而导致权益增加（除所有者投入外）。销售收入、租金收入和佣金收入都是例子。费用则相反：导致权益减少的经济利益减少，如销售成本、工资、租金和折旧。
A fast way to remember the direction of entries: income accounts naturally have a credit balance because they increase equity, while expense accounts naturally have a debit balance because they reduce equity.
一个快速记住记账方向的方法是：收入账户通常有贷方余额，因为它们增加权益；而费用账户通常有借方余额，因为它们减少权益。
6. Double-Entry Bookkeeping Rules | 复式记账规则
The double-entry system requires every transaction to be recorded twice: once as a debit and once as a credit. A simple way to recall the rules is to use the mnemonic ‘DEAD CLIC’ or variations:
- Debit: Expenses, Assets, Drawings (DEAD)
- Credit: Liabilities, Income, Capital (CLIC)
An increase in an asset or an expense is a debit entry; an increase in a liability, income, or capital is a credit entry. For decreases, the opposite applies.
复式记账系统要求每笔交易都被记录两次：一次借方，一次贷方。一个简单记住规则的方法是使用助记符“DEAD CLIC”或其变体：
- 借方：费用、资产、提款（DEAD）
- 贷方：负债、收入、资本（CLIC）
资产或费用的增加为借方分录；负债、收入或资本的增加为贷方分录。对于减少，则做相反分录。
Debit entries appear on the left-hand side of a T-account; credit entries appear on the right. A brief table can help visualise this:
| Debit (Dr) – Left side Increases in assets, expenses, drawings Decreases in liabilities, income, capital |
Credit (Cr) – Right side Increases in liabilities, income, capital Decreases in assets, expenses, drawings |
In WJEC exams, you will often need to complete ledger accounts and identify whether a balance is carried down as a debit or credit balance.
借方分录出现在T型账户的左侧；贷方分录出现在右侧。一个简短的表格有助于直观理解：
| 借方 (Dr) – 左侧 资产、费用、提款增加 负债、收入、资本减少 |
贷方 (Cr) – 右侧 负债、收入、资本增加 资产、费用、提款减少 |
在WJEC考试中，你通常需要完成分类账户并判断结转到下期的余额是借方还是贷方余额。
7. Day Books and Ledgers | 日记账与分类账
Before transactions enter the double-entry system, they are often recorded in books of prime entry (or day books). These include: sales day book (for credit sales), purchases day book (for credit purchases), sales returns day book, purchases returns day book, cash book (for all bank and cash transactions), and the general journal (for non-regular transactions like corrections and year-end adjustments).
在交易进入复式记账系统之前，它们通常被记录在原始账簿（或日记账）中。这些包括：销售日记账（记录赊销）、采购日记账（记录赊购）、销售退回日记账、采购退回日记账、现金日记账（记录所有银行和现金交易）以及普通日记账（用于非经常性交易，如更正和年末调整）。
The totals from these day books are then posted to the ledgers. The sales ledger contains personal accounts of credit customers (trade receivables), while the purchases ledger contains accounts of credit suppliers (trade payables). The general (or nominal) ledger holds all other accounts, including expenses, non-current assets and capital.
这些日记账的总金额随后会被过入分类账。销售分类账包含赊销客户（应收账款）的个人账户，而采购分类账包含赊购供应商（应付账款）的账户。总分类账（或名义分类账）包含所有其他账户，包括费用、非流动资产和资本。
A key exam skill is being able to trace a transaction from a source document (such as an invoice) to the correct day book and then into the relevant ledger accounts. ‘Document → Book → Ledger’ is a useful memory chain.
一项关键的考试技能是能够追踪一笔交易从源文件（例如发票）到正确的日记账，然后进入相关分类账户的路径。“凭证→账簿→分类账”是一条有用的记忆链。
8. Financial Statements: The Income Statement | 利润表
The income statement (or statement of profit or loss) calculates the profit or loss a business has made during an accounting period. For a sole trader, it typically starts with sales revenue, less sales returns, to give net sales. Then the cost of sales is deducted:
Cost of Sales = Opening Inventory + Purchases – Purchases Returns + Carriage Inwards – Closing Inventory
Gross profit is then calculated as Net Sales minus Cost of Sales. After this, operating expenses such as rent, wages, and depreciation are deducted to arrive at the net profit.
利润表（或损益表）计算企业在一个会计期间内获得的利润或亏损。对于独资经营者，通常以销售收入开始，减去销售退回，得到销售净额。然后扣除销售成本：
销售成本 = 期初存货 + 购货 – 购货退回 + 购货运费 – 期末存货
毛利计算为销售净额减去销售成本。之后，营业费用如租金、工资和折旧被扣除，最终得出净利润。
Memorise the classification of expenses: ‘carriage inwards’ is part of cost of sales (because it brings goods to the business), while ‘carriage outwards’ is a selling and distribution expense. A simple phrase: ‘Inwards in cost, outwards out (as expense).’
记住费用的分类：“购货运费”属于销售成本的一部分（因为它将货物运进企业），而“销货运费”是一项销售与配送费用。一句简单的口诀：“进则成本，出则费用。”
9. Financial Statements: The Statement of Financial Position | 财务状况表
The statement of financial position (formerly the balance sheet) shows the assets, liabilities, and equity of a business at a specific point in time. It is a snapshot, not a measure of flow. The layout follows the accounting equation. Non-current assets are listed first, often at their carrying amount. Current assets are listed in order of liquidity—the speed with which they can be turned into cash. A typical sequence is: inventory, trade receivables, bank, cash.
财务状况表（原称资产负债表）反映企业在一个特定时点的资产、负债和权益。它是一个瞬间的快照，而不是流量计量。其布局遵循会计等式。非流动资产通常按账面价值列示。流动资产按流动性排序——即转换为现金的速度。典型顺序为：存货、应收账款、银行存款、现金。
Current liabilities are then deducted from current assets to give net current assets (or working capital). Long-term liabilities are shown after that. Finally, the equity section includes opening capital, plus profit, less drawings, to arrive at the closing capital. A balanced statement means total assets equal total liabilities plus equity.
然后从流动资产中扣除流动负债，得出净流动资产（或营运资金）。长期负债在此之后列示。最后，权益部分包括期初资本，加利润，减提款，得出期末资本。平衡的报表意味着总资产等于总负债加权益。
10. Key Ratios and Margin Analysis | 关键比率与利润分析
WJEC expects you to calculate and comment on profitability and liquidity ratios. The main profitability ratios are:
- Gross Profit Margin = (Gross Profit ÷ Sales Revenue) × 100%
- Net Profit Margin = (Net Profit ÷ Sales Revenue) × 100%
- Return on Capital Employed (ROCE) = (Net Profit ÷ Capital Employed) × 100% (capital employed = non-current assets + net current assets)
These margins measure how efficiently a business controls its mark-up and expenses. A decline in gross margin might indicate rising supplier costs or discounting, while a drop in net margin suggests expenses are growing faster than sales.
WJEC要求你计算并评论盈利能力和流动性比率。主要的盈利能力比率有：
- 毛利率 = (毛利 ÷ 销售收入) × 100%
- 净利率 = (净利润 ÷ 销售收入) × 100%
- 资本运用回报率 (ROCE) = (净利润 ÷ 运用资本) × 100%（运用资本 = 非流动资产 + 净流动资产）
这些利润率衡量企业控制加价和费用的效率。毛利率下降可能表明供应商成本上升或打折销售，而净利率下降则表明费用增速快于销售增速。
The key liquidity ratio is the current ratio (current assets ÷ current liabilities), sometimes expressed as a ratio like 1.5:1. A healthy current ratio is typically between 1.5 and 2, though it varies by industry. Too low suggests difficulty paying bills, too high may indicate poor cash management.
关键流动性比率是流动比率（流动资产 ÷ 流动负债），有时以 1.5:1 这样的比值表示。健康的流动比率通常在1.5到2之间，尽管因行业而异。太低表明支付困难，太高则可能表示现金管理不善。
11. Adjustments: Accruals, Prepayments, Depreciation | 调整：应计、预付、折旧
Year-end adjustments are essential to apply the accruals and matching concepts. An accrual is an expense that has been incurred but not yet invoiced or paid by the year-end. It is recorded as a current liability and an additional expense. For example, electricity used but not billed is added to the electricity expense and shown as ‘accrual’ in liabilities.
年末调整对于应用应计制和配比概念至关重要。应计费用是指截至年末已发生但尚未收到发票或支付的费用。它被记录为一项流动负债和一笔额外费用。例如，已使用但尚未收到账单的电费，要加到电费费用中，并在负债中列为“应计费用”。
A prepayment is the opposite: the business has paid for something in advance, and part of the payment relates to the next accounting period. This is recorded as a current asset and deducted from the relevant expense. For instance, if rent is paid annually in advance, the portion relating to the next year is a prepayment.
预付费用则相反：企业已提前支付了某项费用，而其中部分支付涉及下一个会计期间。这被记录为一项流动资产，并从相关费用中扣除。例如，如果租金是每年年初预付，则与下一年相关的部分即为预付费用。
Depreciation spreads the cost of a non-current asset over its useful economic life. The two main methods tested are straight-line (equal annual charge) and reducing balance (a constant percentage of the carrying amount). The annual depreciation charge is an expense; accumulated depreciation is a contra-asset account presented against the relevant non-current asset.
折旧将非流动资产的成本分摊到其有效经济寿命期内。考试涉及的两个主要方法是直线法（等额年折旧额）和余额递减法（账面价值的固定百分比）。年度折旧费用是一项费用；累计折旧是一个资产抵减账户，与相关非流动资产对列示。
12. Quick Memorisation Techniques for Exams | 考试快速记忆技巧
To retain these terms under time pressure, use active recall and chunking. Group words into families: ‘asset’ words include receivable, inventory, prepayment, carrying amount; ‘liability’ words include payable, accrual, overdraft. Create flashcards with the English term on one side and the definition plus an example on the other.
为了在时间压力下记住这些术语，要使用主动回忆和组块法。将词语分组成系列：“资产”类词语包括应收账款、存货、预付、账面价值；“负债”类词语包括应付账款、应计费用、透支。制作闪卡，一面是英文术语，另一面是定义加例子。
Use the ‘DEAD CLIC’ mnemonic constantly until it becomes second nature. For the income statement structure, remember the phrase ‘Sales minus Cost equals Gross, minus Expenses equals Net’. Drawing T-accounts for a few minutes each day will also cement the debit/credit rules in your motor memory.
不断使用“DEAD CLIC”助记符，直到它成为你的第二天性。对于利润表结构，记住短语“销售收入减成本得毛利，再减费用得净利润”。每天花几分钟画T型账户也会将借贷规则固化到你的肌肉记忆中。
Finally, practise past-paper questions that ask you to define terms like ‘going concern’ or ‘accruals basis’—WJEC often awards marks for the exact wording from the specification. A definition is most secure when it uses the standard phrasing: a present obligation arising from past events, the settlement of which…
最后，练习那些要求你定义“持续经营”或“应计制基础”等术语的历年真题——WJEC通常会根据大纲的确切措辞给分。使用标准措辞的定义最牢靠：因过去事项而产生的现时义务，清偿该义务预期……
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