CCEA KS3 Accounting: Key Terminology Quick Memorisation Guide | CCEA KS3 会计：关键词汇速记指南

📚 CCEA KS3 Accounting: Key Terminology Quick Memorisation Guide | CCEA KS3 会计：关键词汇速记指南

Mastering accounting starts with understanding its language. This guide breaks down the essential terms you will meet in CCEA KS3 Accounting, pairing clear English definitions with Chinese translations. Use these bite-sized explanations to build confidence before tackling ledgers, trial balances, and financial statements.

掌握会计要从理解它的语言开始。本指南拆解了 CCEA KS3 会计课程中会遇到的核心术语，用清晰的中英文释义搭配呈现。通过这些简明的解释，你可以在接触分类账、试算平衡表和财务报表之前打好基础，树立信心。

1. The Accounting Equation | 会计恒等式

The accounting equation is the foundation of all double-entry bookkeeping: Assets = Liabilities + Capital. It shows what a business owns and how it is funded.

会计恒等式是所有复式记账的基石：资产 = 负债 + 资本。它反映了企业拥有什么资源，以及这些资源的资金来源。

Assets represent resources controlled by the business, such as cash, inventory, and equipment. Liabilities are obligations to pay third parties, like bank loans and trade payables. Capital is the owner’s stake in the business.

资产代表企业控制的资源，例如现金、存货和设备。负债是企业对第三方的付款义务，比如银行贷款和应付账款。资本则是所有者投入企业的权益。

Assets = Liabilities + Capital

资产 = 负债 + 资本

Every transaction keeps this equation in balance. If you buy a computer with cash, one asset (cash) decreases while another asset (equipment) increases. No change to liabilities or capital.

每一笔交易都会保持这个等式平衡。如果你用现金购买电脑，一项资产（现金）减少，另一项资产（设备）增加，负债和资本不变。

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2. Assets, Liabilities and Capital | 资产、负债与资本

Assets are split into current assets (cash, trade receivables, inventory) expected to be turned into cash within a year, and non-current assets (machinery, vehicles, property) held for long-term use.

资产分为流动资产和非流动资产。流动资产（现金、应收账款、存货）预计在一年内变现；非流动资产（机器、车辆、房产）则供长期使用。

Liabilities are also divided into current liabilities (trade payables, bank overdraft) due within one year, and non-current liabilities (long-term loans) repayable after more than one year.

负债同样分为流动负债（应付账款、银行透支）在一年内到期，以及非流动负债（长期借款）偿还期超过一年。

Capital is the residual interest after deducting all liabilities from total assets. It can increase through profit or additional owner investment, and decrease through losses and drawings.

资本是总资产扣除全部负债后的剩余权益。它可以通过利润或所有者追加投资而增加，也会因亏损和提款而减少。

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3. Income and Expenses | 收入与费用

Income is the inflow of economic benefits earned from selling goods or providing services. Common examples include sales revenue, commission received, and rent received.

收入是企业通过销售商品或提供服务而获取的经济利益流入。常见例子有销售收入、收到的佣金和租金收入。

Expenses are the costs incurred in generating that income. Typical expenses are wages and salaries, rent paid, electricity, advertising, and depreciation. Day-to-day running costs are called revenue expenditure.

费用是为创造收入而发生的成本。典型的费用包括工资薪金、租金支出、电费、广告费和折旧。日常经营成本称为收益性支出。

Profit arises when income exceeds expenses. If expenses are greater than income, the business makes a loss. The income statement (profit and loss account) matches income and expenses for a period.

当收入超过费用时即产生利润。如果费用大于收入，企业就发生亏损。利润表（损益表）配比某一期间的收入和费用。

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4. Double-Entry Bookkeeping | 复式记账法

Every transaction is recorded twice: one debit entry and one credit entry. The total amount debited always equals the total amount credited. This system catches errors because imbalances become obvious.

每笔交易都要记录两次：一个借方分录和一个贷方分录。借方总额必须始终等于贷方总额。这种体系可以发现错误，因为不平衡会立刻显现。

The accounting equation guides the double-entry rules. An increase in an asset is a debit; an increase in a liability or capital is a credit. The opposite applies for decreases.

会计恒等式引导了复式记账规则。资产增加记为借方；负债或资本增加记为贷方。减少时则做相反分录。

Think of dual effect: if a business buys stock for cash, the asset of inventory (stock) increases (debit) while the asset of cash decreases (credit). Both sides of the equation stay balanced.

记住双重影响：企业用现金购买存货，存货资产增加（借方），现金资产减少（贷方）。等式两边依然平衡。

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5. Debit and Credit Rules | 借方与贷方规则

Use the mnemonic ‘DEAD CLIC’ to remember increases: Debit Expenses, Assets, Drawings; Credit Liabilities, Income, Capital. This covers all main account types.

用口诀 “DEAD CLIC” 记忆增加方：借方记费用、资产、提款；贷方记负债、收入、资本。这涵盖了所有主要账户类型。

Account Type	Increase entry	Decrease entry
Assets	Debit	Credit
Expenses	Debit	Credit
Drawings	Debit	Credit
Liabilities	Credit	Debit
Income	Credit	Debit
Capital	Credit	Debit

账户类型 | 增加分录 | 减少分录
资产 | 借方 | 贷方
费用 | 借方 | 贷方
提款 | 借方 | 贷方
负债 | 贷方 | 借方
收入 | 贷方 | 借方
资本 | 贷方 | 借方

Remember that ‘credit’ does not mean good and ‘debit’ does not mean bad. They are simply the left-hand side and right-hand side of an account. In asset accounts, the balance usually sits on the debit side.

记住，“贷方”不代表好事，“借方”也不代表坏事。它们仅仅是账户的左边和右边。在资产账户中，余额通常在借方。

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6. Ledger Accounts and T-Accounts | 分类账与T型账户

A ledger is a collection of individual accounts. Each account is often drawn as a T-account with a left (debit) side and a right (credit) side. The title sits at the top.

分类账是多个单独账户的集合。每个账户通常画成T型账户，左边是借方，右边是贷方，顶部写上账户名称。

To record a transaction, you identify which accounts are affected, decide whether each entry is a debit or credit, and post the amounts. The date, details, and amount are written on the appropriate side.

记录交易时，你需要判断哪些账户受到影响，确定每笔分录是借还是贷，然后过账到对应账户。日期、摘要和金额写在相应的一方。

Balancing a T-account means finding the difference between the debit and credit totals and inserting a ‘balance c/d’ (carried down). That same figure is brought down as ‘balance b/d’ on the opposite side for the next period.

结算T型账户是指求出借方总额和贷方总额的差额，并插入“结转差额”(balance c/d) 使两边相等。同一金额会在下期作为“上期转入”(balance b/d) 记录在相反一方。

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7. Journals and Source Documents | 日记账与原始凭证

Before entries reach the ledger, they are first recorded in books of prime entry, often called journals. Common journals include the sales journal, purchases journal, and cash book.

在进入分类账之前，交易先记录在原始分录簿中，通常称为日记账。常见的日记账有销售日记账、采购日记账和现金簿。

Source documents provide the evidence for every entry. They include invoices, receipts, credit notes, and bank statements. Accountants must always be able to trace figures back to these documents.

原始凭证为每笔分录提供证据。包括发票、收据、贷项通知单和银行对账单。会计人员必须始终能将数字追溯回这些凭证。

When a transaction cannot fit into a specialised journal, it is recorded in the general journal with a clear narration explaining the debit and credit. This is vital for non-routine entries like corrections and depreciation.

当交易无法记入专用日记账时，它会被记录在普通日记账中，并附上清晰摘要说明借方和贷方。这对于更正分录、折旧等非常规记录至关重要。

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8. Trial Balance | 试算平衡表

A trial balance lists all ledger account balances in debit and credit columns at a particular date. Its main purpose is to check the arithmetic accuracy of double-entry records.

试算平衡表是在特定日期，将所有分类账账户余额按借贷两列汇总的清单。其主要目的是检查复式记账数字上的准确性。

If total debits equal total credits, the trial balance agrees. This suggests there are no one-sided entries, but it does not guarantee that every entry is correctly classified or that omissions have not occurred.

如果借方合计等于贷方合计，试算表就平衡了。这表明没有单边分录，但不能保证每笔分录都正确分类，也不能保证没有漏记交易。

Common errors that a trial balance will NOT reveal include complete omission, commission (posting to wrong account of same type), principle (treating capital as income), and compensating errors.

试算表无法发现的常见错误有：完全遗漏、串户（过账到同类型错误账户）、原则性错误（将资本当作收入处理）和互相抵消的错误。

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9. Profit, Loss and Drawings | 利润、损失与提款

Gross profit is the difference between sales revenue and cost of sales. Net profit is what remains after deducting all other expenses from gross profit. Both appear on the income statement.

毛利润是销售收入减去销售成本后的差额。净利润是毛利润再扣除所有其他费用后的剩余。两者都出现在利润表中。

If total expenses exceed total income, a net loss occurs. A loss reduces the capital of the business. Consistent losses can lead to insolvency if liabilities grow faster than assets.

如果总费用超过总收入，就产生了净损失。损失会减少企业资本。如果负债增长快于资产，持续亏损可能导致企业资不抵债。

Drawings are when the owner takes cash or goods out of the business for personal use. Drawings reduce capital but are not an expense. They are recorded separately and shown after the net profit calculation.

提款是指所有者从企业提取现金或商品供个人使用。提款减少资本，但不算作费用。它会单独记录，并在净利润计算之后列示。

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10. Cash Flow and Cash Book | 现金流与现金簿

Cash flow refers to the movement of cash into and out of a business over a period. Positive cash flow means more cash is coming in than going out; negative cash flow is the reverse.

现金流是指在一段时间内现金流入和流出企业的运动。正现金流意味着流入的现金多于流出；负现金流则相反。

The cash book is a combined ledger and journal that records all cash and bank transactions. It has debit entries for receipts and credit entries for payments, much like a bank statement but from the business’s perspective.

现金簿兼具分类账和日记账功能，记录所有现金和银行交易。收入记在借方，支出记在贷方，这一点类似银行对账单，但是从企业的角度记录。

A business can be profitable but still run out of cash if customers delay payment. That is why cash flow statements are prepared separately from profit calculations.

一家企业可能盈利，但如果客户延迟付款，仍可能耗尽现金。这就是为什么需要将现金流量表与利润计算分开编制。

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11. Key Financial Statements | 关键财务报表

The main financial statements are the Income Statement (profit and loss account) and the Statement of Financial Position (balance sheet). KS3 students mainly work with vertical formats.

主要的财务报表是利润表（损益表）和财务状况表（资产负债表）。KS3 学生主要使用垂直格式进行练习。

The income statement shows the performance over a period: Sales less Cost of sales = Gross profit; Gross profit less Expenses = Net profit. It helps users assess profitability.

利润表反映一段时间内的经营业绩：销售收入减销售成本等于毛利润；毛利润减费用等于净利润。它帮助使用者评估盈利能力。

The statement of financial position lists assets, liabilities and capital at the end of the period. It uses the accounting equation and shows the business’s financial position on a single date.

财务状况表列出期末的资产、负债和资本。它运用会计恒等式，反映企业在特定日期的财务状况。

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12. Common Accounting Abbreviations | 常用会计缩写

KS3 pupils often meet shortened forms on statements and in exam scenarios. Grasp these to save time and improve accuracy.

KS3 学生常在报表和考题情景中遇到缩写形式。掌握它们可以节省时间并提高准确性。

• GP = Gross Profit (毛利润); NP = Net Profit (净利润)

• TB = Trial Balance (试算平衡表); P&L = Profit and Loss (损益)

• Dr = Debit (借方); Cr = Credit (贷方)

• c/d = Carried down (结转下期); b/d = Brought down (上期转入)

• PO = Purchase Order (采购订单); INV = Invoice (发票)

• VAT = Value Added Tax (增值税)

• BS = Balance Sheet (资产负债表); IS = Income Statement (利润表)

• CL = Current Liabilities (流动负债); NCL = Non-Current Liabilities (非流动负债)

Keep a glossary card handy. As you practise ledgers and trial balances, these abbreviations will become second nature.

随身携带一张术语卡片。当你练习分类账和试算表时，这些缩写会自然变得熟悉。

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Published by TutorHao | Accounting Revision Series | aleveler.com

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