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

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

Learning accounting is like learning a new language. Before you can record transactions, prepare financial statements, or analyse business performance, you must master the essential vocabulary. This quick guide breaks down the key terms you will encounter in KS3 Edexcel Accounting, providing clear definitions in both English and Chinese, along with memory aids to help you retain them. Use this resource regularly, and you will soon find that the jargon becomes second nature.

学习会计就像学习一门新语言。在你能记录交易、编制财务报表或分析企业业绩之前，你必须掌握基本的词汇。这份速记指南分解了你在 KS3 Edexcel 会计课程中会遇到的关键术语，提供清晰的中英双语定义，并辅以记忆辅助，帮助你牢牢记住。经常使用这份资料，你将很快发现这些专业术语变得驾轻就熟。

1. The Accounting Equation | 会计等式

The accounting equation is the foundation of all double-entry bookkeeping. It states that everything a business owns (assets) is financed by what it owes (liabilities) and by the owner’s investment (equity). It must always balance.

会计等式是所有复式记账的基础。它表明企业拥有的一切（资产）是由其欠款（负债）和所有者投入（权益）共同提供的资金。该等式必须始终保持平衡。

Assets = Liabilities + Owner’s Equity

资产 = 负债 + 所有者权益

Every transaction affects at least two elements of this equation without breaking the balance. For example, buying equipment with cash reduces one asset (cash) and increases another (equipment).

每笔交易至少影响该等式的两个要素，而不会破坏平衡。例如，用现金购买设备会减少一项资产（现金）并增加另一项资产（设备）。

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2. Key Elements: Assets, Liabilities, Equity | 关键要素：资产、负债、权益

Assets are resources controlled by a business from which future economic benefits are expected to flow. They can be tangible like machinery, or intangible like trademarks.

资产是企业控制的、预期能带来未来经济利益的资源。它们可以是有形的，如机器，也可以是无形的，如商标。

Current Assets: Assets expected to be converted into cash or used up within one year, such as inventory, trade receivables, and cash at bank.

流动资产：预期在一年内变现或耗用的资产，如存货、应收账款和银行存款。

Non-current Assets: Assets held for long-term use in the business, including property, plant, equipment, and motor vehicles.

非流动资产：企业持有供长期使用的资产，包括房产、厂房、设备以及机动车辆。

Liabilities are present obligations of the business arising from past events, the settlement of which is expected to result in an outflow of resources.

负债是企业因过去事项而产生的现时义务，其清偿预期会导致资源流出。

Current Liabilities: Obligations that are due to be settled within one year, such as trade payables, bank overdrafts, and accrued expenses.

流动负债：在一年内应偿付的义务，如应付账款、银行透支和应付费用。

Non-current Liabilities: Obligations that are not due within one year, like long-term bank loans and mortgages.

非流动负债：不在一年内到期的义务，如长期银行贷款和抵押贷款。

Owner’s Equity represents the owner’s residual interest in the assets after deducting all liabilities. It includes capital contributed and retained profits.

所有者权益代表扣除所有负债后所有者对资产的剩余权益。它包括投入的资本和留存利润。

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3. Revenue and Expenses | 收入与费用

Revenue (or sales) is the income generated from the ordinary activities of a business, such as selling goods or providing services. It is recorded when earned, not necessarily when cash is received.

收入（或称销售额）是企业正常活动所产生的所得，例如销售商品或提供服务。它在赚得时记录，而不一定在收到现金时。

Expenses are the costs incurred in earning revenue. Common examples include rent, wages, electricity, and cost of sales. Expenses decrease owner’s equity.

费用是为赚取收入而发生的成本。常见例子包括租金、工资、电费和销售成本。费用会减少所有者权益。

Profit arises when revenue exceeds expenses. A loss occurs when expenses exceed revenue. Gross profit is revenue less cost of sales, while net profit deducts all other expenses.

利润是收入超过费用时的差额。当费用超过收入时则产生亏损。毛利是收入减去销售成本，而净利润则进一步扣减所有其他费用。

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4. Double-Entry System: Debits and Credits | 复式记账系统：借方与贷方

Every transaction is recorded twice: once as a debit and once as a credit. The total debit amount must equal the total credit amount, maintaining the accounting equation.

每笔交易都记录两次：一次作为借方，一次作为贷方。借方总额必须等于贷方总额，从而维持会计等式。

Debit (abbreviated Dr) is the left side of an account. Credit (abbreviated Cr) is the right side. Whether a debit increases or decreases an account depends on the account type.

借方（缩写 Dr）是账户的左侧。贷方（缩写 Cr）是账户的右侧。借方是增加还是减少一个账户取决于账户类型。

For assets and expenses, a debit increases the balance and a credit decreases it. For liabilities, equity, and revenue, a credit increases the balance and a debit decreases it.

对于资产和费用，借方增加余额，贷方减少余额。对于负债、权益和收入，贷方增加余额，借方减少余额。

To remember easily, use the mnemonic DEAD CLIC: Debit to increase Expenses, Assets, Drawings; Credit to increase Liabilities, Income, Capital.

为了方便记忆，使用助记法 DEAD CLIC：Debit 增加 Expenses（费用）、Assets（资产）、Drawings（提款）；Credit 增加 Liabilities（负债）、Income（收入）、Capital（资本）。

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5. T-Accounts and the Mechanics | T型账和记录机制

A T-account is a visual representation of an account in the general ledger, shaped like the letter T. The left side is the debit side and the right side is the credit side.

T型账是总分类账中账户的一种直观表示，形状像字母 T。左侧为借方，右侧为贷方。

When you post a transaction, you enter the amount on the debit side of one account and the credit side of another. This double posting keeps the books in balance.

当你过账一笔交易时，你将金额记入一个账户的借方和另一个账户的贷方。这种双重过账使账簿保持平衡。

The balance of an account is the difference between the total debits and total credits. If debits exceed credits, the account has a debit balance; if credits exceed debits, it has a credit balance.

账户余额是借方总额与贷方总额之间的差额。如果借方超过贷方，账户有借方余额；如果贷方超过借方，则有贷方余额。

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6. Source Documents | 原始凭证

Source documents provide evidence of transactions and are the first point of record. They include invoices, credit notes, receipts, cheques, and bank statements.

原始凭证为交易提供证据，是记录的起点。它们包括发票、信用凭单、收据、支票和银行对账单。

An invoice is issued by a seller to request payment for goods or services. A credit note is issued to reduce the amount owed, often due to returned goods or overcharges.

发票由卖方签发，要求支付货物或服务款项。信用凭单用于减少应付金额，通常是因为退货或多收费用。

A receipt confirms that payment has been received. A cheque is a written order to a bank to pay a specific sum from the payer’s account.

收据确认已收到付款。支票是向银行发出的书面指令，要求从付款人账户支付特定金额。

Always keep source documents organised; they are essential for verifying entries and preparing financial statements.

务必保管好原始凭证；它们对于核实分录和编制财务报表至关重要。

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7. Books of Prime Entry and Ledgers | 原始分录簿与分类账

Before entries reach the ledgers, they are often recorded in books of prime entry. These simplify the recording of similar transactions in one place.

在分录进入分类账之前，它们通常先记录在原始分录簿中。这便于将同类交易集中记录在一处。

Sales Day Book: Records all credit sales. Purchases Day Book: Records all credit purchases. Sales Returns Day Book: Records goods returned by customers.

销售日记账：记录所有赊销。购货日记账：记录所有赊购。销售退回日记账：记录客户退回的货物。

Purchases Returns Day Book: Records goods returned to suppliers. Cash Book: Records all cash and bank transactions. General Journal: Records transactions that do not fit other books, including corrections.

购货退回日记账：记录退回给供应商的货物。现金簿：记录所有现金和银行交易。普通日记账：记录不适合其他账簿的交易，包括更正分录。

After the prime entry, amounts are posted to the ledgers. The main ledger is the General Ledger, containing accounts for assets, liabilities, capital, revenue, and expenses.

原始分录完成后，金额被过账到分类账。主要分类账是总分类账，包含资产、负债、资本、收入和费用账户。

In addition, Debtors Ledger (or Sales Ledger) lists amounts owed by individual credit customers, while Creditors Ledger (or Purchases Ledger) lists amounts owed to individual suppliers.

此外，债务人分类账（销售分类账）列示各个赊销客户所欠金额，而债权人分类账（购货分类账）列示应付各个供应商的金额。

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8. The Trial Balance | 试算平衡表

A trial balance is a list of all the balances from the general ledger at a specific date, divided into debit and credit columns. It is used to check the arithmetical accuracy of the double-entry records.

试算平衡表是特定日期总分类账所有余额的列表，分为借方栏和贷方栏。它用于检查复式记录的算术准确性。

If total debits equal total credits, the trial balance is said to ‘agree’. However, this does not guarantee there are no errors; some errors do not affect the balancing of totals.

如果借方总额等于贷方总额，则称试算平衡表“相符”。然而，这并不能保证没有错误；某些错误不影响总额的平衡。

Errors that do not affect the trial balance agreement include omission, commission, principle, compensating errors, original entry errors, and complete reversal of entries.

不影响试算平衡表相符的错误包括遗漏错误、账户记错错误、原则性错误、抵销性错误、原始分录错误以及完全颠倒分录。

When the trial balance does not balance, you must check for mistakes such as single entry, posting to the wrong side, or incorrect addition. A suspense account may be used temporarily to force a balance.

当试算平衡表不平衡时，你必须检查诸如单边入账、过入错误方向或加总错误等问题。可能会暂时使用暂记账户来强制平衡。

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9. Financial Statements Overview | 财务报表概述

At the end of an accounting period, two key statements are prepared: the Income Statement and the Statement of Financial Position (also called Balance Sheet).

在会计期末，要编制两份关键报表：损益表和财务状况表（也称资产负债表）。

The Income Statement reports the financial performance over a period. It starts with revenue, subtracts cost of sales to give gross profit, then deducts operating expenses to arrive at net profit or loss.

损益表报告一个期间的财务业绩。它从收入开始，减去销售成本得出毛利，再扣除经营费用得到净利润或净亏损。

The Statement of Financial Position shows the financial position at a specific point in time. It presents assets, liabilities, and equity, and must always satisfy Assets = Liabilities + Equity.

财务状况表展示某一特定时点的财务状况。它列示资产、负债和权益，并且始终要满足资产 = 负债 + 权益。

Another key term is drawings: money or goods taken from the business by the owner for personal use. Drawings reduce owner’s equity but are not business expenses.

另一个关键术语是提款：所有者从企业提取供个人使用的现金或货物。提款减少所有者权益，但不属于企业费用。

Depreciation is the systematic allocation of the cost of a non-current asset over its useful life. The straight-line method is commonly used.

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。常用的是直线法。

Annual Depreciation = (Cost – Residual Value) / Useful Life

年折旧额 = (成本 – 残值) / 使用寿命

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10. Quick Memory Aids and Study Tips | 快速记忆辅助与学习技巧

Create flashcards with the English term on one side and the Chinese meaning plus definition on the other. Test yourself daily until you can recall the definitions instantly.

制作抽认卡，一面写英文术语，另一面写中文含义和定义。每天自测，直到你能即时回忆定义。

Use acronyms like ALICE for the five main account types: Assets, Liabilities, Income, Capital, Expenses. Remember DEAD CLIC for debit/credit rules.

使用首字母缩略词，如 ALICE 代表五种主要账户类型：Assets（资产）、Liabilities（负债）、Income（收入）、Capital（资本）、Expenses（费用）。记住 DEAD CLIC 来掌握借贷规则。

To recall the format of the Income Statement, think ‘G-R-O-S-S’: Gross profit = Revenue – Cost of Sales; Remaining expenses are deducted; Operating expenses include rent, wages; Subtract to get Net Profit; So the end result is profit or loss.

为了记住损益表的格式，可以想“G-R-O-S-S”：Gross profit（毛利）= 收入 – 销售成本；Remaining expenses（剩余费用）被扣除；Operating expenses（经营费用）包括租金、工资；Subtract（减去）后得到净利润；So（因此）最终结果是利润或亏损。

For the Balance Sheet, keep in mind the order: Non-current assets first, then current assets, then current liabilities, non-current liabilities, and finally equity. This structure mirrors the accounting equation.

对于资产负债表，记住顺序：先列非流动资产，然后流动资产，接着流动负债、非流动负债，最后是权益。这个结构映照了会计等式。

Finally, always practise with example transactions. The more you apply the terminology in context, the faster it will stick. Write out entries, draw T-accounts, and check your trial balance.

最后，始终通过示例交易来练习。你在具体场景中应用术语的次数越多，它们就越牢固。写出分录、绘制 T 型账并检查你的试算平衡表。

Published by TutorHao | Accounting Revision Series | aleveler.com

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