📚 AS CAIE Accounting: Vocabulary & Terminology Quick Memorization Guide | AS CAIE 会计：词汇术语速记指南
Mastering the language of accounting is the first step to excelling in AS CAIE Accounting. This guide breaks down essential terms into logical groups, pairing each definition with a simple memory hook or contextual note. Read through each section twice – once in English to capture the concept, and once in Chinese to reinforce meaning – and you will build a solid foundation for tackling both theory and numerical questions.
掌握会计的语言是在 AS CAIE 会计考试中脱颖而出的第一步。本指南将核心术语划分为逻辑清晰的组别，每个定义都配有简洁的助记线索或情境提示。每个部分读两遍——一遍英文捕捉概念，一遍中文强化理解——你将打下扎实的基础，从容应对理论和计算题。
1. Core Accounting Concepts | 核心会计概念
Assets are resources controlled by the business from which future economic benefits are expected to flow. Think of anything the business owns or has a right to use – cash, inventory, equipment. Liabilities are present obligations arising from past events, the settlement of which is expected to result in an outflow of resources. They are what the business owes. Capital (Equity) is the residual interest in the assets after deducting all liabilities; it represents the owner’s stake. The relationship Assets = Capital + Liabilities is the bedrock of accounting.
资产是企业控制的、预期会带来未来经济利益的资源。可以想象为企业拥有或有权使用的任何东西——现金、存货、设备。负债是由过去事项产生的现时义务，其清偿预期会导致资源流出。也就是企业所欠的款项。资本（权益）是资产扣除全部负债后的剩余利益，代表所有者的投入和留存。资产 = 资本 + 负债这一等式是会计的基石。
Another pair of terms that often confuses students is debtors (trade receivables) and creditors (trade payables). Debtors are customers who owe the business money for goods sold on credit. Creditors are suppliers to whom the business owes money for purchases made on credit. To remember: debtor sounds like ‘debt to us’, creditor sounds like ‘credit from them’.
另一组常让学生混淆的术语是债务人（应收账款）和债权人（应付账款）。债务人是因赊销而欠企业款项的客户。债权人是企业因赊购而欠款的供应商。记住的技巧：debtor 联想成“欠我们的债”，creditor 联想成“来自他们的信用”。
2. The Double-Entry System | 复式记账系统
Every transaction affects at least two accounts, and the total debits must equal total credits. The rule is: Debit the receiver, Credit the giver for personal accounts; Debit what comes in, Credit what goes out for real accounts; Debit all expenses and losses, Credit all incomes and gains for nominal accounts. An easy modern memory aid is DEAD CLIC: Debit Expenses, Assets, Drawings; Credit Liabilities, Income, Capital.
每一笔交易至少影响两个账户，且借方总额必须等于贷方总额。规则是：对个人账户而言，借入方，贷出方；对实物账户而言，借进，贷出；对名义账户而言，借方记费用和损失，贷方记收益和利得。现代助记法是 DEAD CLIC：借方记住费用、资产、提款（DEA）；贷方记住负债、收入、资本（CLIC）。
The ledger is the principal book where double entries are recorded. A T-account shows the debit side on the left and credit side on the right. When you enter an amount on the left, you are debiting the account; when on the right, you are crediting. The trial balance is a list of all ledger balances at a particular date to check the arithmetical accuracy of the double entries.
分类账是记录复式分录的主账簿。T 型账户的左边是借方，右边是贷方。将金额记入左边表示借记该账户，记入右边表示贷记该账户。试算平衡表是在特定日期列示所有分类账余额的清单，用于检查复式分录的算术准确性。
3. Accounting Principles & Conventions | 会计原则与惯例
The Going Concern concept assumes that the business will continue operating for the foreseeable future; assets are valued at cost, not break-up value. Accruals (Matching) concept requires that income and expenses are recorded in the period they are earned or incurred, not when cash is received or paid. Prudence (Conservatism) dictates that profits should not be anticipated, but all foreseeable losses should be provided for. Other key conventions: Consistency (same methods year on year), Materiality (trivial items may be treated in a simpler way), and Business Entity (business transactions are separate from the owner’s personal affairs).
持续经营假设企业将在可预见的未来继续经营，因此资产按成本而非清算价值计价。应计（配比）概念要求收入和费用应在赚取或发生的期间记录，而不是在收付现金时记录。谨慎性（稳健性）原则要求不高估利润，但应计提所有可预见的损失。其他关键惯例包括：一致性（年复一年使用相同方法）、重要性（不重要项目可用较简单方式处理）和企业主体（企业交易应与所有者个人事务分开）。
When you face an adjustment question, ask yourself: Has the benefit been consumed or earned, even if cash hasn’t moved? If yes, record it. This is the accruals test. For example, rent owing at the year-end must be added to the rent expense and shown as a current liability.
遇到调整类题目时，问自己：即使现金没有变动，相关的利益是否已经消耗或赚取？如果是，就应当记录。这就是应计测试。比如，年末应付而未付的租金必须计入租金费用，并列为流动负债。
4. Adjustments: Accruals & Prepayments | 调整：应计与预付款项
An accrued expense is an expense that has been incurred but not yet paid; it increases the expense in the income statement and creates a current liability (accrual) in the statement of financial position. A prepayment is an expense paid in advance for a future period; it reduces the expense in the income statement and creates a current asset (prepayment). The same logic applies to income: accrued income is earned but not yet received (add to income, show as current asset), while prepaid income (deferred income) is received in advance (deduct from income, show as current liability).
应付费用是已发生但尚未支付的费用；它增加利润表中的费用，并在财务状况表中形成一项流动负债（应计项）。预付款项是为未来期间预先支付的费用；它减少利润表中的费用，并在财务状况表中形成一项流动资产（预付项）。相同的逻辑适用于收入：应收收入是已赚取但未收到的收入（加记收入，列作流动资产），而预收收入（递延收入）是提前收到的款项（从收入中扣除，列作流动负债）。
Memorise the adjustment pattern: year-end balance of accruals/prepayments appears in the statement of financial position, and the movement affects the income statement. The formula for expense transferred to income statement = amount paid + opening accrual – closing prepayment – opening prepayment + closing accrual. Apply it mechanically once you understand the logic.
记住调整模式：年末应计/预付余额出现在财务状况表中，其变动影响利润表。转移到利润表的费用 = 支付金额 + 期初应计 – 期末预付 – 期初预付 + 期末应计。理解了逻辑之后，机械套用即可。
5. Depreciation & Disposal of Non-Current Assets | 折旧与非流动资产处置
Depreciation is the systematic allocation of the cost of a non-current asset over its useful life. It is not a valuation method; it is an application of the matching concept. Two main methods: straight-line (equal annual charge, cost minus residual value divided by useful life) and reducing balance (constant percentage on net book value each year). The net book value (NBV) equals cost minus accumulated depreciation to date.
折旧是将非流动资产成本在其使用寿命内系统分摊的方法。它并非估值方法，而是配比概念的应用。两种主要方法：直线法（每年计提相等金额，成本减去残值后除以使用年限）和余额递减法（每年按年初账面净值的固定百分比计提）。账面净值（NBV）等于成本减去截至当前的累计折旧。
On disposal, compare sale proceeds with NBV to determine profit or loss on disposal. Remove the asset’s cost and accumulated depreciation from the ledger, record proceeds, and the balancing figure goes to the income statement. Remember: a profit on disposal does not mean the asset was sold for more than its original cost – only more than its NBV at the time of sale.
处置资产时，将处置收入与账面净值进行比较，确定处置利得或损失。从分类账中转销资产的成本和累计折旧，记录处置收入，差额计入利润表。记住：处置利得不意味着资产按高于原始成本的价格出售——只是高于处置时的账面净值。
6. Bad Debts & Provision for Doubtful Debts | 坏账与坏账准备
A bad debt is a trade receivable that is confirmed irrecoverable. It is written off as an expense in the income statement and deducted from trade receivables in the statement of financial position. A provision for doubtful debts (allowance for receivables) is an estimate of potential future bad debts, created in line with the prudence concept. The provision is adjusted at each year-end: an increase creates an additional expense, a decrease creates income.
坏账是指已确认无法收回的应收账款。坏账作为费用计入利润表，并从财务状况表的应收账款中扣除。坏账准备（应收账款准备）是对未来可能发生的坏账的估计，依据谨慎性原则设立。每年末对准备进行调整：增加准备导致额外费用，减少准备则产生收益。
The journal for creating or increasing a provision: Debit Income Statement (expense), Credit Provision for Doubtful Debts. In the statement of financial position, trade receivables are shown net of the provision: Gross trade receivables – provision = net trade receivables. Do not deduct bad debts twice – bad debts already written off are removed from receivables before the provision is calculated.
计提或增加准备的会计分录：借 利润表（费用），贷 坏账准备。在财务状况表中，应收账款按减去准备后的净额列示：应收账款总额 – 坏账准备 = 应收账款净额。切勿重复扣减坏账——已冲销的坏账在计算准备前已从应收账款中移除。
7. Inventory & Cost of Sales | 存货与销售成本
Inventory (stock) is valued at the lower of cost and net realisable value (NRV). Cost includes purchase price plus all costs to bring the inventory to its present location and condition. Net realisable value is the estimated selling price less costs to complete and sell. This is the prudence concept in action: do not overstate inventory value.
存货按成本与可变现净值（NRV）孰低法计价。成本包括买价加上使存货达到当前地点和状态所发生的全部费用。可变现净值是估计售价减完工和销售所需费用。这体现了谨慎性原则：不得高估存货价值。
Cost of sales is calculated as: opening inventory + net purchases + carriage inwards – closing inventory. Carriage inwards, import duties, and other direct costs are capitalised into cost of sales, while carriage outwards is a distribution expense in the income statement. The closing inventory figure is crucial because it reduces cost of sales (appears as a current asset and in the cost of sales calculation). An error in valuing closing inventory has a direct reverse impact on profit: overstated closing inventory → overstated profit.
销售成本的计算公式为：期初存货 + 采购净额 + 进货运费 – 期末存货。进货运费、进口关税等直接成本计入销售成本，而出货运费列入利润表中的销售费用。期末存货金额至关重要，因为它减少销售成本（同时作为流动资产出现）。期末存货估价错误会直接逆向影响利润：高估期末存货 → 利润高估。
8. Control Accounts | 控制账户
Sales ledger control account (total trade receivables account) and purchases ledger control account (total trade payables account) are used to check the accuracy of individual personal accounts kept in the sales and purchases ledgers. They are usually prepared from totals of cash book, sales and purchases journals, and other day books. The balance on the sales ledger control account should equal the sum of all individual debtor balances; the same for creditors.
销售分类账控制账户（应收账款总额账户）与采购分类账控制账户（应付账款总额账户）用于检查记录在销售和采购分类账中的个人账户的准确性。控制账户通常根据现金簿、销售与采购日记账及其他日记账的合计数编制。销售分类账控制账户余额应等于所有债务人个人账户余额的合计数；应付账款同理。
Common items in a sales ledger control account: opening balance + credit sales + interest charged to debtors – cash received – discounts allowed – returns inwards – bad debts = closing balance. Understanding this structure helps you solve missing figure problems quickly – simply plug in known amounts and solve for the unknown.
销售分类账控制账户常见项目：期初余额 + 赊销额 + 向债务人收取的利息 – 收到的现金 – 销货折扣 – 销货退回 – 坏账冲销 = 期末余额。理解这一结构有助于快速解决缺失数字问题——只需代入已知金额并求解未知数。
9. Capital & Revenue Expenditure | 资本性支出与收益性支出
Capital expenditure is money spent on acquiring, improving, or extending non-current assets. This type of spending is not charged fully to the income statement in the year it occurs; instead, it is capitalised and depreciated over the asset’s useful life. Revenue expenditure is spending on day-to-day running costs, repairs, and maintenance. It is charged to the income statement in the period incurred. Misclassifying capital expenditure as revenue (or vice versa) distorts profit and asset values.
资本性支出是用于获取、改进或扩建非流动资产的支出。此类支出在发生当年不完全计入利润表，而是资本化并在资产使用寿命内计提折旧。收益性支出是用于日常运转成本、修理和维护的支出，在发生当期计入利润表。若将资本性支出错归为收益性支出（或反之），将扭曲利润和资产价值。
A simple test: does the spending increase the earning capacity or extend the useful life of an asset? If yes, it is likely capital expenditure. Repairs that merely keep the asset in its existing condition are revenue expenditure. Major engine replacement in a vehicle, for example, is capital, while an oil change is revenue.
一个简单测试：这项支出是否增加了资产的获利能力或延长了其使用寿命？如果是，很可能是资本性支出。仅使资产保持现有状态的修理属收益性支出。例如，为车辆更换发动机属于资本性支出，而换机油则是收益性支出。
10. Financial Statements Layout | 财务报表列报
The Income Statement for a sole trader typically starts with Sales Revenue, less Sales Returns, equals Net Sales. From there deduct Cost of Sales to reach Gross Profit. Then add other incomes (e.g. rent received, discount received), and deduct operating expenses to arrive at Profit for the Year. The Statement of Financial Position is laid out with Non-Current Assets at the top, then Current Assets, less Current Liabilities (to get Net Current Assets/Working Capital), then Non-Current Liabilities, and finally the Capital section (opening capital + additional capital + profit – drawings).
个体工商户的利润表通常以销售收入减去销货退回得到销售净额开始。从中扣除销售成本得到毛利润。然后加上其他收入（如租金收入、购货折扣），再扣除经营费用，得到年度利润。财务状况表的列报顺序通常是先列示非流动资产，然后是流动资产，再减去流动负债（得到流动资产净额/营运资金），接着是非流动负债，最后是资本部分（期初资本 + 追加资本 + 利润 – 提款）。
Memorise the standard note layouts for trade receivables/prepayments/accruals, and the split of assets and liabilities between current and non-current. A current asset is expected to be realised within 12 months, while a current liability is due within 12 months. The working capital figure is a measure of short-term financial health.
熟记应收账款/预付款项/应计项目的标准附注格式，以及资产和负债在流动与非流动之间的划分。流动资产预计在12个月内变现，流动负债在12个月内到期。营运资金数字是衡量短期财务健康状况的指标。
11. Ratio Analysis Quick Terms | 比率分析术语速记
Profitability ratios: Gross Profit Margin = (Gross Profit ÷ Net Sales) × 100; Mark-up = (Gross Profit ÷ Cost of Sales) × 100; Net Profit Margin = (Profit for the Year ÷ Net Sales) × 100; Return on Capital Employed (ROCE) = (Profit before Interest ÷ Capital Employed) × 100. Liquidity ratios: Current Ratio = Current Assets ÷ Current Liabilities; Quick Ratio (Acid Test) = (Current Assets – Inventory) ÷ Current Liabilities.
盈利能力比率：毛利率 = （毛利润 ÷ 销售净额）× 100；成本加成率 = （毛利润 ÷ 销售成本）× 100；净利润率 = （年度利润 ÷ 销售净额）× 100；资本回报率（ROCE）= （息税前利润 ÷ 运用资本）× 100。流动能力比率：流动比率 = 流动资产 ÷ 流动负债；速动比率（酸性测试）= （流动资产 – 存货）÷ 流动负债。
Efficiency ratios: Rate of Inventory Turnover = Cost of Sales ÷ Average Inventory (times per year); Trade Receivables Collection Period = (Trade Receivables ÷ Credit Sales) × 365 days; Trade Payables Payment Period = (Trade Payables ÷ Credit Purchases) × 365 days. These measure how well the business is managing its working capital components.
效率比率：存货周转率 = 销售成本 ÷ 平均存货（次/年）；应收账款收款期 = （应收账款 ÷ 赊销额）× 365 天；应付账款付款期 = （应付账款 ÷ 赊购额）× 365 天。这些比率衡量企业管理营运资金各组成部分的效率。
12. Source Documents & Books of Prime Entry | 原始凭证与原始账簿
Transactions start with a source document: invoice (credit sale/purchase), credit note (returns), debit note (overcharge corrections), cheque counterfoil, paying-in slip, petty cash voucher. These are recorded in books of prime entry: Sales Journal (credit sales), Purchases Journal (credit purchases), Returns Inwards Journal, Returns Outwards Journal, Cash Book, Petty Cash Book, and the General Journal for non-regular transactions.
交易从原始凭证开始：发票（赊销/赊购）、贷记通知单（退货）、借记通知单（多收费用更正）、支票存根、存款单、零用金凭证。这些记录于原始账簿：销售日记账（赊销）、采购日记账（赊购）、销货退回日记账、购货退出日记账、现金簿、零用金现金簿，以及用于非常规交易的普通日记账。
Remember the flow: Source document → Book of Prime Entry → Ledger (double entry) → Trial Balance → Financial Statements. The cash book serves as both a book of prime entry and a ledger account for cash and bank. The general journal is used for opening entries, depreciation, accruals/prepayments, correction of errors, and purchase/sale of non-current assets on credit.
记住流程：原始凭证 → 原始账簿 → 分类账（复式分录）→ 试算平衡表 → 财务报表。现金簿既是原始账簿，也是现金和银行存款的分类账账户。普通日记账用于开账分录、折旧、应计/预付、错误更正以及非流动资产的赊购或赊售。
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