📚 AS Cambridge Accounting: Key Terminology Quick Guide | AS 剑桥会计：核心术语速记指南
Mastering AS Cambridge Accounting begins with a confident command of its specialised vocabulary. This guide breaks down essential terms into logical groups, provides clear definitions, and offers memorable tricks to help you recall them under exam pressure.
掌握 AS 剑桥会计的第一步，就是熟练运用其专业词汇。本指南将关键术语按逻辑分组，给出清晰定义，并提供便于记忆的技巧，帮助你在考试压力下快速回想。
1. The Accounting Equation and Core Elements | 会计等式与核心要素
The foundation of all accounting is the accounting equation: Assets = Liabilities + Equity. This double‑entry concept ensures that every transaction maintains the balance, reflecting the dual effect on a business.
一切会计工作的基础就是会计等式：资产 = 负债 + 所有者权益。这一复式记账理念确保每笔交易都维持平衡，反映出对企业的双重影响。
Assets are resources controlled by the entity as a result of past events and from which future economic benefits are expected to flow. Think of them as ‘what the business owns or has a right to use’.
资产 是由企业因以往事项而控制的、预期会带来未来经济利益的资源。可以把它想成“企业拥有或有权使用的东西”。
Liabilities are present obligations arising from past events, the settlement of which is expected to result in an outflow of resources. In simple terms, ‘what the business owes’.
负债 是由以往事项形成的现时义务，履行该义务预期会导致资源流出。简单说，就是“企业欠下的债务”。
Equity represents the residual interest in the assets after deducting liabilities. It is the owner’s claim on the business, often expressed as Capital + Retained Earnings − Drawings.
所有者权益 代表扣除负债后资产中的剩余利益。它是所有者对企业的索偿权，通常表示为：资本 + 留存收益 − 提款。
Memory hook: Always remember A = L + E – short for ‘ALE’. When you start a business, you risk your own money (equity) and borrow (liabilities) to buy what you need (assets).
记忆法： 永远记住 A = L + E，可以联想成 “ALE”（麦芽酒）。当你创业时，你投入自有资金（权益），并借款（负债），去购买你需要的资源（资产）。
2. Assets – Classification & Memory Tricks | 资产——分类与记忆窍门
Assets are divided into non‑current assets (held for more than one year) and current assets (expected to be turned into cash within one year). This classification is vital for the statement of financial position.
资产分为非流动资产（持有期超过一年）和流动资产（预计一年内变现）。这一分类对财务状况表至关重要。
Typical non‑current assets include land, buildings, machinery, vehicles, and intangible assets such as goodwill. The phrase ‘long‑lived resources gives you a hint: they are used, not sold, in the ordinary course of business.
典型的非流动资产包括土地、建筑物、机器、车辆以及商誉等无形资产。词组“长期资源”给出暗示：它们在企业正常经营中被使用，而非出售。
Current assets usually include inventories, trade receivables, cash at bank, and prepaid expenses. A popular mnemonic to recall current asset headings is ‘CASH I RAP’: Cash, Accounts receivable (trade receivables), Short‑term investments, Inventory, and Prepayments (prepaid expenses).
流动资产通常包括存货、应收账款、银行存款和预付费用。一个便于记忆流动资产项目的口诀是 “CASH I RAP”：Cash（现金）、Accounts receivable（应收账款）、Short‑term investments（短期投资）、Inventory（存货）以及Prepayments（预付费用）。
Under non‑current assets, you must also be familiar with depreciation and carrying amount, which will be discussed in detail later.
对于非流动资产，你还必须熟悉折旧和账面金额，后面会详细讨论。
3. Liabilities & Equity: Cracking the Codes | 负债与所有者权益：破解术语
Like assets, liabilities are split into current (payable within 12 months) and non‑current (repayable beyond one year). Trade payables, bank overdrafts, and accrued expenses are the most common current liabilities.
与资产类似，负债也分为流动负债（12个月内到期）和非流动负债（超过一年偿还）。应付账款、银行透支和应计费用是最常见的流动负债。
Non‑current liabilities typically include long‑term bank loans and debentures. A simple memory aid: current liabilities are those that demand immediate attention, while non‑current ones are long‑term commitments.
非流动负债通常包括长期银行贷款和债券。一个简单的记忆方法：流动负债是需要即刻关注的债务，而非流动负债则是长期承诺。
Equity consists of opening capital, plus profits added during the year, less drawings. Drawings represent money or goods taken by the owner for personal use and reduce the owner’s claim on the business. Never mix drawings with business expenses.
所有者权益由期初资本加上年内产生的利润，再减去提款（Drawings）组成。提款表示所有者提走的用于个人用途的金钱或商品，会减少所有者对企业的索偿。切勿把提款与企业的费用混淆。
Remember: Capital is the amount the owner invests; Retained earnings are profits ploughed back into the business. The equation Capital + Retained Earnings = Net Assets can help you trace movements in equity.
记住：资本是所有者投入的金额；留存收益是再投资于企业的利润。等式 资本 + 留存收益 = 净资产 可以帮助你追踪权益变动。
4. Revenue and Expenses: Income Statement Insights | 收入与费用：利润表解读
Revenue (or sales) arises from the ordinary activities of the business, such as selling goods or providing services. Revenue is recognised when the performance obligation is satisfied, not necessarily when cash is received.
收入（或销售）产生于企业的正常经营活动，如销售商品或提供服务。收入在履约义务得到满足时确认，而不一定在收到现金时确认。
Cost of sales (or cost of goods sold) is the direct cost of the inventory sold during the period. Its formula is: Opening inventory + Purchases – Closing inventory. Carriage inwards is added to purchases, while carriage outwards is recorded as a selling expense.
销售成本（或已售商品成本）是期间售出存货的直接成本。其公式为：期初存货 + 购货 − 期末存货。进货运输费加到购货中，而销货运费则记作销售费用。
Expenses are decreases in economic benefits during the accounting period in the form of outflows or depletions of assets. Common examples are rent, wages, insurance, depreciation, and advertising costs. The matching principle insists that expenses are matched to the revenue they help generate in the same period.
费用是会计期间经济利益的减少，表现为资产的流出或消耗。常见例子有租金、工资、保险费、折旧和广告费。配比原则要求费用必须与它们帮助产生的收入在同一期间匹配。
Gross profit = Revenue – Cost of sales. Profit for the year (net profit) = Gross profit + Other income – Operating expenses. Memorise the flow: Sales → less cost of sales → gross profit → plus other income → less expenses → net profit.
毛利 = 收入 − 销售成本。年度利润（净利润）= 毛利 + 其他收入 − 经营费用。记住这个流程：销售 → 减销售成本 → 毛利 → 加其他收入 → 减费用 → 净利润。
5. Double‑Entry Rules: Debits & Credits | 复式记账规则：借与贷
Double‑entry bookkeeping means every transaction affects at least two accounts, keeping the accounting equation balanced. A debit is recorded on the left, a credit on the right. The terms do not mean ‘increase’ or ‘decrease’ on their own; it depends on the type of account.
复式记账意味着每笔交易至少影响两个账户，保持会计等式平衡。借方（Debit）记录在左侧，贷方（Credit）记录在右侧。这些术语本身并不表示“增加”或“减少”，而是取决于账户类型。
The classic memory device is ‘DEAD CLIC’:
经典的记忆方法是 “DEAD CLIC”：
- Debit Expenses, Assets, Drawings
- Credit Liabilities, Income, Capital.
Thus, an increase in an asset is a debit, while an increase in a liability is a credit. For revenue (income) and capital, an increase is a credit; for expenses and drawings, an increase is a debit.
因此，资产增加记借方，负债增加记贷方。对于收入（Income）和资本，增加记贷方；对于费用和提款，增加记借方。
A handy check: in the statement of financial position, assets normally have debit balances, liabilities and equity have credit balances. By contrast, the income statement accounts typically follow the opposite pattern—expenses are debit, revenue is credit.
一个实用的检验方法：在财务状况表中，资产通常有借方余额，负债和权益有贷方余额。相反，利润表账户通常遵循相反模式——费用在借方，收入在贷方。
6. Accruals & Prepayments: Timing Matters | 应计与预付：时间差异
Under the accruals (matching) concept, transactions are recorded in the period they relate to, regardless of when cash flows. This gives rise to four key adjusting entries:
根据权责发生制（配比概念），交易应记录在所属期间，而非现金收付时。这带来了四种关键的调整分录：
- Accrued expense: an expense incurred but not yet paid. It is a current liability.
- Accrued income: income earned but not yet received. It is a current asset.
- Prepaid expense: an expense paid in advance for a future benefit. It is a current asset.
- Prepaid income: income received in advance for services not yet provided. It is a current liability.
- 应计费用（Accrued expense）：已发生但尚未支付的费用，属于流动负债。
- 应计收入（Accrued income）：已赚取但尚未收到的收入，属于流动资产。
- 预付费用（Prepaid expense）：为未来利益提前支付的费用，属于流动资产。
- 预收收入（Prepaid income）：提前收到的、尚未提供服务的收入，属于流动负债。
A quick way to remember: ‘accrued’ means the benefit has been received but cash hasn’t moved; ‘prepaid’ means cash has gone out but the benefit is still to come. In the exam, correctly classifying these is essential for calculating profit under the accruals basis.
快速记忆法：“应计”表示经济利益已获得但现金未动；“预付”表示现金已付但利益尚未到来。在考试中，正确区分这些项目对于按权责发生制计算利润至关重要。
7. Depreciation & Non‑Current Asset Terms | 折旧与非流动资产术语
Depreciation is the systematic allocation of the cost of a non‑current asset over its useful life. It is an application of the matching principle and appears as an expense in the income statement.
折旧是将非流动资产成本在其使用年限内系统分摊的过程。它是配比原则的具体应用，作为费用列示于利润表。
Key terms to master:
需要掌握的关键术语：
- Cost: the purchase price plus any directly attributable costs of bringing the asset to working condition (e.g. delivery, installation).
- Residual value: the estimated amount the asset will be sold for at the end of its useful life.
- Useful life: the period over which the asset is expected to be used by the entity.
- Depreciation charge: the annual amount expensed, depending on the method used.
- Accumulated depreciation: the total depreciation charged to date, shown as a deduction from the asset’s cost.
- Carrying amount (or net book value): Cost – Accumulated depreciation.
- 成本（Cost）：购买价格加上任何可直接归属于使资产达到可用状态的支出（如运输、安装）。
- 残值（Residual value）：估计的使用寿命结束时资产可出售的金额。
- 使用年限（Useful life）：企业预期使用该资产的期间。
- 折旧费用（Depreciation charge）：每年计入费用的金额，取决于所采用的方法。
- 累计折旧（Accumulated depreciation）：迄今已计提的折旧总额，作为资产成本的抵减项列示。
- 账面金额（Carrying amount）（或净账面价值）：成本 – 累计折旧。
The two standard methods are straight‑line (cost – residual value ÷ useful life) and reducing balance (a fixed percentage applied to the carrying amount). Linking the term ‘carrying amount’ to ‘carry the asset forward at a reduced value’ can help you visualise the reducing balance method.
两种标准方法是直线法（（成本 – 残值）÷ 使用年限）和余额递减法（按账面金额的一个固定百分比计算）。把“账面金额”联想为“将资产以递减价值转至下期”，有助于理解余额递减法。
8. Inventories & Cost of Sales | 存货与销售成本
Inventories are assets held for sale in the ordinary course of business or to be consumed in the production process. For a retailer, inventory refers to goods purchased for resale.
存货 是指在正常经营过程中持有以备出售的资产，或在生产过程中被消耗的资产。对零售商而言，存货指为转售而购入的商品。
The cost of sales calculation is at the heart of the income statement: Opening inventory + Purchases – Closing inventory = Cost of sales. Always remember: opening inventory is a debit in the trading account, while closing inventory is brought in as a credit.
销售成本的计算是利润表的核心：期初存货 + 购货 – 期末存货 = 销售成本。务必记住：期初存货在购销账户中为借方，而期末存货作为贷方记入。
Stock valuation methods like FIFO (first‑in, first‑out) and AVCO (average cost) affect profit and asset values. FIFO assumes the earliest goods purchased are sold first; AVCO averages the cost of all units available during the period. Under rising prices, FIFO gives a higher closing inventory and thus higher profit.
存货估值方法，如先进先出法（FIFO）和加权平均法（AVCO），会影响利润和资产价值。FIFO 假设最早购入的商品最先售出；AVCO 则对期间内所有可用存货的成本求平均值。在物价上涨时，FIFO 会得出更高的期末存货和更高的利润。
Other inventory‑related terms include net realisable value (NRV), the estimated selling price less costs to complete and sell. Inventories must be valued at the lower of cost and NRV, reflecting prudence.
其他与存货相关的术语包括可变现净值（NRV），即估计售价减去完工和销售成本。存货必须按成本与NRV孰低法计价，体现谨慎性原则。
9. Receivables, Payables & Provisions | 应收账款、应付账款与准备金
Trade receivables represent amounts owed by customers for credit sales. Because not all debts may be collected, an allowance for doubtful debts is created to reduce the receivables figure to its expected recoverable amount.
应收账款 表示因赊销顾客所欠的款项。由于并非所有债务都能收回，因此需要设立坏账准备，将应收账款金额减至预计可收回的数额。
A bad debt is an amount written off as irrecoverable. An increase in the allowance is charged to the income statement as an expense, while a decrease is credited as income. Linking bad debts to the phrase ‘gone bad, write off’ helps internalise the concept.
坏账 是指确认无法收回并冲销的金额。准备金的增加作为费用计入利润表，减少则贷记为收入。把坏账联想成“变坏，冲销”，有助于内化这一概念。
Trade payables are the opposite: amounts the business owes to its suppliers for goods or services received on credit. They are a source of short‑term finance and appear under current liabilities.
应付账款 则相反：企业因赊购商品或服务而欠供应商的款项。它属于短期融资来源，列在流动负债下。
A provision is a liability of uncertain timing or amount, such as provision for warranties or legal claims. It is recognised when there is a present obligation, a probable outflow of resources, and a reliable estimate can be made. Contingent liabilities, by contrast, are only disclosed in the notes unless the outflow is remote.
准备金 是一项时间或金额不确定的负债，例如保修准备金或法律索赔准备金。当存在现时义务、很可能导致资源流出且能可靠估计时，才予以确认。与之相对，或有负债只在极小可能导致资源流出时才仅在附注中披露。
10. Financial Statements: Format & Components | 财务报表：格式与组成
A complete set of AS financial statements includes a statement of financial position (balance sheet) and an income statement. The structure follows strict headings that you must memorise.
一套完整的 AS 财务报表包括财务状况表（资产负债表）和利润表。其结构遵循严格的标题，必须熟记。
The statement of financial position is organised into non‑current assets, current assets, current liabilities, non‑current liabilities, and equity. The order follows increasing liquidity within asset categories. Use the sentence ‘Non‑current first, then current, subtract liabilities, reach equity’ to recall the layout.
财务状况表 按非流动资产、流动资产、流动负债、非流动负债和所有者权益的顺序排列。资产类别内部按流动性递增排列。用句子“先非流动，再流动，减去负债，得到权益”来回忆布局。
The income statement starts with revenue, subtracts cost of sales to yield gross profit, adds other income, subtracts operating expenses, and arrives at profit for the year. Key subtotals must be clearly labelled.
利润表 从收入开始，减去销售成本得出毛利，加上其他收入，减去经营费用，得出年度利润。关键的小计数必须明确标示。
Memorising standard formats by drawing them repeatedly is the best approach. In exam questions, always include headings like ‘Statement of financial position as at 31 December…’ and ‘Income statement for the year ended…’.
通过反复绘制标准格式来记忆是最佳方法。在考试解题时，始终要包括标题，如“截至20XX年12月31日的财务状况表”和“截至该日止年度的利润表”。
11. Ratio Analysis Lingo | 比率分析行话
Ratio analysis transforms financial statements into meaningful comparisons. Ratios are grouped into profitability, liquidity, and efficiency. Knowing the formula and the interpretation is equally important.
比率分析将财务报表转化为有意义的比较。比率分为盈利能力、流动性和效率比率。知晓公式和解释同等重要。
Profitability ratios:
盈利能力比率：
- Gross profit margin = (Gross profit / Revenue) × 100. It shows the percentage of revenue retained after covering direct costs.
- Profit for the year margin = (Net profit / Revenue) × 100. It reflects overall cost control.
- Return on capital employed (ROCE) = (Net profit before interest and tax / Capital employed) × 100. Capital employed = Equity + Non‑current liabilities.
- 毛利率 = (毛利 / 收入) × 100。表示扣除直接成本后留存的收入百分比。
- 净利率 = (净利润 / 收入) × 100。反映整体成本控制。
- 运用资本报酬率（ROCE） = (息税前利润 / 运用资本) × 100。运用资本 = 所有者权益 + 非流动负债。
Liquidity ratios:
流动性比率：
- Current ratio = Current assets / Current liabilities. A tool to assess short‑term solvency.
- Quick ratio (acid test) = (Current assets – Inventory) / Current liabilities. It excludes inventory, the least liquid current asset.
- 流动比率 = 流动资产 / 流动负债。用于评估短期偿债能力。
- 速动比率（酸性测试） = (流动资产 – 存货) / 流动负债。排除了流动性最差的存货。
Efficiency ratios:
效率比率：
- Inventory turnover (times) = Cost of sales / Average inventory. Measures how quickly inventory is sold.
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