KS3 AQA Accounting: Vocabulary & Terminology Memorisation Guide | KS3 AQA 会计：词汇术语速记指南

📚 KS3 AQA Accounting: Vocabulary & Terminology Memorisation Guide | KS3 AQA 会计：词汇术语速记指南

Welcome to your quick memorisation guide for the key accounting terms you need to master at KS3 AQA level. Accounting has its own language, and learning these words and rules early will help you read financial information like a pro. This guide pairs every term with a simple definition, a memory trick, and an immediate translation into Chinese, so you can lock the concepts into your brain step by step.

欢迎使用这份针对 KS3 AQA 阶段的会计核心术语速记指南。会计有自己的一套语言，尽早掌握这些词汇和规则能让你像专业人士一样阅读财务信息。本指南为每个术语配上简单定义、记忆窍门和同步中文释义，帮你一步步把概念牢牢记在心里。

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1. Accounting Language Basics | 会计语言基础

Accounting is often called the “language of business” because it tells the story of a company’s money. Every transaction is recorded using standard terms like assets, liabilities, revenue, and expenses. The moment you understand these words, you can start to decode a business’s financial health.

会计常被称为”商业的语言”，因为它讲述了企业资金的故事。每一笔交易都使用资产、负债、收入、费用等标准术语记录。一旦你理解了这些词汇，就能开始解读一家企业的财务健康状况。

At KS3, you do not need to be an expert; you simply need a solid vocabulary foundation. Treat each term like a new word in a foreign language class – repeat it, write it, and use it in a sentence.

在 KS3 阶段，你不需要成为专家，只需要打下扎实的词汇基础。把每个术语当作外语课上的新词——反复朗读、拼写并造句运用。

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2. The Accounting Equation | 会计等式

The fundamental formula you must remember is: Assets = Liabilities + Owner’s Equity. This equation always balances, which means what a business owns is always funded by what it owes and what the owner has invested.

你必须记住的基本公式是：资产 = 负债 + 所有者权益。这个等式永远保持平衡，也就是说企业拥有的资源总是通过它欠别人的和所有者投入的资金来支持的。

Think of it as a seesaw: left side (assets) must equal the right side (liabilities plus equity). If the business borrows more money, assets go up, but liabilities also go up, so the equation stays true. A memory aid: “A = L + OE – Always Level!”

把它想象成跷跷板：左边(资产)必须等于右边(负债加权益)。如果企业借了更多钱，资产增加，负债也增加，等式依然成立。记忆口诀：”A = L + OE – 永远平衡！”

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3. Assets – What You Own | 资产——你拥有的

An asset is anything a business owns that has value and can bring future economic benefit. Common examples include cash, inventory, equipment, buildings, and even money owed by customers (trade receivables).

资产是指企业拥有的、有价值且能带来未来经济利益的任何资源。常见例子包括现金、存货、设备、建筑物，甚至顾客欠企业的钱(应收账款)。

A simple way to remember: “Assets are what the business HAS.” In a T-account, assets sit on the left (debit side) and normally have a debit balance. Short-term assets, like inventory, are called current assets; long-term ones, like machinery, are non-current assets.

简单记忆法：”资产就是企业手上拥有的。” 在 T 型账户中，资产放在左边(借方)，通常有借方余额。像存货这样的短期资产称为流动资产；像机器这样的长期资产称为非流动资产。

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4. Liabilities – What You Owe | 负债——你欠的

A liability represents a business’s debts or obligations. When a company buys goods on credit or takes a bank loan, it creates a liability. Liabilities are settled over time by paying cash or providing services.

负债代表企业的债务或付款义务。当公司赊购商品或取得银行贷款时，就会产生负债。负债会随着时间的推移通过支付现金或提供服务来清偿。

Memory phrase: “Liabilities are what you OWE.” Like assets, liabilities are split into current liabilities (due within one year, e.g., trade payables, bank overdraft) and non-current liabilities (due after more than one year, e.g., long-term loans). In a T-account, liabilities normally sit on the right (credit side).

记忆口诀：”负债就是你欠别人的。” 与资产类似，负债分为流动负债(一年内到期，如应付账款、银行透支)和非流动负债(一年后到期，如长期贷款)。在 T 型账户中，负债通常列在右边(贷方)。

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5. Owner’s Equity – Your Stake | 所有者权益——你的份额

Owner’s equity is the residual interest in the assets after deducting all liabilities. In simple terms, it is the amount the business truly “owes” to the owner. Equity increases with capital introduced and profits earned; it decreases with drawings (money taken out) and losses.

所有者权益是扣除所有负债后剩余的对资产的索取权。说得通俗些，就是企业真正”归属”于所有者的那部分钱。权益会因投入资本和赚取的利润而增加，因提款(抽走资金)和亏损而减少。

Using the accounting equation, we rearrange it to: Equity = Assets – Liabilities. A memorable line: “Equity is what’s LEFT for you after everyone else gets paid.”

利用会计等式，我们可以改写为：权益 = 资产 – 负债。一句好记的话：”权益就是还给别人之后，剩下来归你的。”

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6. Revenue and Expenses – Earning and Spending | 收入与费用——赚钱与花钱

Revenue (or income) is the money a business earns from its normal activities, such as selling goods or providing services. It is recorded when the service is performed, not necessarily when cash is received – this is the accrual basis.

收入(或收益)是企业通过正常经营活动赚取的钱，例如销售商品或提供服务。收入在服务完成时记录，而不一定在收到现金时——这遵循权责发生制。

Expenses are the costs incurred to earn that revenue: rent, wages, electricity, and materials. Profit is simply Revenue minus Expenses. A quick phrase to lock it in: “Revenue IN, Expenses OUT – Profit is what you SHOUT about.”

费用是为赚取收入而发生的成本：租金、工资、电费和原材料。利润就是收入减去费用。一句顺口溜记牢：”收入进，费用出，利润才值得欢呼。”

The KS3 AQA syllabus may ask you to classify items, so remember: sales, fees, and interest received are revenues; cost of goods sold, rent, and advertising are expenses.

KS3 AQA 课程可能要求你对项目进行分类，所以请记住：销售收入、服务费、利息收入是收入；销售成本、租金、广告费是费用。

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7. Debits and Credits – The Double-Entry Rules | 借方与贷方——复式记账规则

Debit (Dr) and credit (Cr) are the two sides of every accounting entry. The rule is: for every transaction, total debits must equal total credits. This is double-entry bookkeeping, and it keeps the accounting equation in balance.

借方(Dr)和贷方(Cr)是每一笔会计分录的两面。规则是：每一笔交易中，借方总额必须等于贷方总额。这就是复式记账法，它确保会计等式始终平衡。

A super-popular mnemonic is DEAD CLIC: Debits increase Expenses, Assets, and Drawings; Credits increase Liabilities, Income, and Capital. So if you buy a computer with cash, you debit the asset “computer” and credit the asset “cash”.

超级流行的助记法是 DEAD CLIC：借方增加费用(Expenses)、资产(Assets)和提款(Drawings)；贷方增加负债(Liabilities)、收入(Income)和资本(Capital)。因此，如果用现金购买电脑，你借记资产”电脑”并贷记资产”现金”。

To visualise: Assets and expenses normally carry a debit balance; liabilities, income, and capital normally carry a credit balance. Write DEAD on your left hand (debit side) and CLIC on your right (credit side) – it works wonders!

想象一下：资产和费用通常有借方余额；负债、收入和资本通常有贷方余额。在左手上写 DEAD(代表借方)，右手上写 CLIC(代表贷方)——效果神奇！

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8. Books of Prime Entry – Recording Transactions | 原始分录簿——记录交易

Before transactions reach the main ledgers, they are first recorded in books of prime entry. These are specialised journals that group similar transactions together, making the accounting process efficient and reducing errors.

交易在进入主分类账之前，会先记录在原始分录簿中。这些是专门的分录簿，将同类交易归集在一起，从而提高会计处理效率并减少错误。

Key books of prime entry include: the Sales Journal (for credit sales), Purchases Journal (for credit purchases), Cash Book (for all bank and cash movements), and the General Journal (for adjustments and rare items). Each book focuses on one type of transaction.

主要的原始分录簿包括：销售日记账(记录赊销)、购货日记账(记录赊购)、现金簿(记录所有银行及现金收付)和普通日记账(用于调整和特殊项目)。每本账簿专注于一种交易类型。

Memory trick: “SPaCeG” – Sales, Purchases, Cash, General. Think of the journals as separate inboxes that organise your business mail before you file them properly in the ledgers.

记忆窍门：”SPaCeG”——销售(Sales)、购货(Purchases)、现金(Cash)、普通(General)。把这些日记账想象成分开的收件箱，先把企业邮件整理好，再妥善归档到分类账中。

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9. Ledgers and T-Accounts | 分类账与T型账户

A ledger is the main book of accounts where all transactions are sorted into separate accounts – such as Sales Account, Rent Account, or Bank Account. The general ledger is often represented using T-accounts for simplicity.

分类账是主要账簿，所有交易被分门别类记入不同账户——如销售收入账户、租金账户或银行账户。总分类账常使用 T 型账户来简化表示。

A T-account has a left side (debit) and a right side (credit). When you “post” entries from the books of prime entry, you enter amounts into the correct side of the corresponding T-account. Balancing off an account means finding the difference between the two sides to determine the closing balance.

T 型账户分为左边(借方)和右边(贷方)。当你从原始分录簿”过账”时，就是将金额填入相应 T 型账户的正确一边。”结平”账户是指计算两边的差额，得出期末余额。

An easy rhyme: “Left is Debit, Right is Credit – Post it right, and you won’t regret it.” Understanding ledgers is essential for the trial balance and financial statements.

一首易记小诗：”左边是借方，右边是贷方——过账正确，绝不会慌。” 理解分类账对试算平衡表和财务报表至关重要。

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10. Trial Balance – Checking the Books | 试算平衡表——检查账簿

A trial balance is a list of all the ledger account balances at a particular date. Its purpose is to check the mathematical accuracy of the double-entry records: total debit balances must equal total credit balances.

试算平衡表是列示某一特定日期所有分类账户余额的汇总表。它的目的是检查复式记账记录的数学准确性：所有借方余额合计必须等于所有贷方余额合计。

If the trial balance totals do not match, there is an error somewhere – perhaps a figure was placed on the wrong side or a transaction was entered twice. A balanced trial balance is a signal that the books are ready to prepare financial statements, though it does not guarantee zero mistakes (e.g., a completely omitted sale).

如果试算平衡表两边不相等，就说明某个地方出错了——也许是金额记错了方向，或者一笔交易重复登账。试算平衡表的两边相等，表示账簿已准备好编制财务报表，但这并不保证没有任何错误(例如完全漏记了一笔销售)。

Memory phrase: “A Trial Balance is just a BIG equal sign – debits left, credits right, all must tie.”

记忆口诀：”试算平衡表就是一个大大的等号——借方在左，贷方在右，必须相等。”

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11. Financial Statements – Income Statement & Balance Sheet | 财务报表——利润表与资产负债表

Two core statements summarise a business’s performance and position. The Income Statement (or profit and loss account) shows revenue less expenses to calculate the profit or loss over a period, e.g., a month or a year.

两份核心报表总结了企业的业绩和财务状况。利润表(或损益表)显示某一时期(如一个月或一年)的收入减去费用，计算出利润或亏损。

The layout: Revenue – Cost of Sales = Gross Profit; then subtract other operating expenses to reach Net Profit. This statement tells you whether the business is earning more than it spends.

其格式为：销售收入 – 销售成本 = 毛利；再减去其他营业费用得到净利润。这张报表告诉你是赚得比花得多，还是赔了。

The Balance Sheet (or Statement of Financial Position) is a snapshot at one point in time, showing Assets, Liabilities, and Equity. It always illustrates the accounting equation. A handy way to recall the difference: “Income Statement measures flow over time; Balance Sheet measures what you hold at a moment.”

资产负债表(财务状况表)是某一时点的快照，展示资产、负债和权益。它永远体现会计等式。一个分辨两者的好办法：”利润表衡量一段时间里的流量；资产负债表衡量你此刻拥有什么。”

In KS3, you may be asked to arrange items into the correct statement, so memorise that inventory, cash, and equipment go on the balance sheet, while sales and wages belong on the income statement.

在 KS3 阶段，你可能会被要求将项目填入正确的报表，因此记住存货、现金、设备计入资产负债表，而销售收入和工资属于利润表。

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12. Quick Memory Hacks for AQA KS3 Accounting | AQA KS3 会计快速记忆技巧

Use mnemonics to lock in all the vocabulary. Here are the best ones: for the accounting equation, picture an “ALE” – Assets on left, Liabilities plus Equity on right. For double-entry rules, repeat “DEAD CLIC” daily. To remember the order of financial statements, think “IT Before BS” (Income statement prepared first, then Balance Sheet).

使用助记符号把所有词汇牢牢记住。以下是最好的几个：对于会计等式，想象”ALE”——资产(Assets)左边，负债(Liabilities)加权益(Equity)右边。对于复式记账规则，每天念”DEAD CLIC”。要记住财务报表的顺序，就想”先 I 后 B”——先编制利润表(Income statement)，再编资产负债表(Balance sheet)。

Another fun acronym is “ALICE” for permanent accounts found on the balance sheet: Assets, Liabilities, Income (not quite, but use it carefully), Capital, and Expenses? Better to use ALICE for the full list: Assets, Liabilities, Income, Capital, Expenses – but note that Income and Expenses are temporary accounts that close to Capital. In KS3, simply know that revenue and expense accounts feed into equity.

另一个有趣的缩略词是”ALICE”，代表资产负债表上的永久性账户：资产、负债、收入(不完全是，小心使用)、资本、费用？更准确用于账户分类：资产、负债、收入、资本、费用——不过收入和费用是过渡性账户，最终结转到资本。在 KS3，只需知道收入和费用账户会影响权益即可。

For the ledger sides, visualise your hands: left hand “DEAD” (Debits: Expenses, Assets, Drawings), right hand “CLIC” (Credits: Liabilities, Income, Capital). Such body-based memory tricks are perfect for exams.

对于分类账的左右方，可视化你的双手：左手”DEAD”(借方：费用、资产、提款)，右手”CLIC”(贷方：负债、收入、资本)。这种基于身体记忆的方法特别适合考试。

Finally, keep a personal glossary notebook: write the English term on one side and the Chinese explanation on the other. Cover one side and test yourself regularly. Active recall is the secret to making these accounting terms second nature.

最后，准备一本个人词汇笔记本：一边写英文术语，另一边写中文解释。遮住一面，定期自测。主动回忆是让这些会计术语成为第二天性的秘诀。

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Published by TutorHao | Accounting Revision Series | aleveler.com

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