KS3 OCR Accounting: Essential Terms and Mnemonics Quick Guide | KS3 OCR 会计：词汇术语速记指南

📚 KS3 OCR Accounting: Essential Terms and Mnemonics Quick Guide | KS3 OCR 会计：词汇术语速记指南

Welcome to your quick-reference guide to the most important accounting terms you will meet in KS3 OCR Accounting. Understanding these words is like learning the alphabet of business – once you know them, everything else begins to make sense. This guide pairs clear English definitions with Chinese translations and uses mnemonics, tables and real examples to help you memorise each term fast.

欢迎阅读你 KS3 OCR 会计课程中最重要的会计术语速记指南。理解这些词语就如同学习商业的字母表——一旦掌握，其他一切都会迎刃而解。本指南将清晰的英文定义与中文翻译配对，并使用助记口诀、表格和真实例子，帮助你快速记住每个术语。

1. The Core Accounting Equation | 核心会计等式

The foundation of all accounting is a simple equation: Assets = Liabilities + Owner’s Equity. This must always balance, no matter how many transactions a business makes. It shows that everything the business owns is financed either by borrowing (liabilities) or by the owner’s own money (equity).

所有会计的根基是一个简单的等式：资产 = 负债 + 所有者权益。无论企业进行多少笔交易，这个等式必须始终平衡。它表明企业拥有的一切资源，要么是通过借款（负债）获得，要么是由所有者自己的钱（权益）提供资金。

A useful mnemonic in English is ‘A L O E’ – think of the plant to soothe your skin: Assets = Liabilities + Owner’s Equity. In Chinese, remember the phrase “资负权” (zī fù quán) from the first syllables of 资产, 负债 and 权益.

一个有用的英语助记是 ‘A L O E’——就像舒缓皮肤的芦荟植物（Aloe）：Assets = Liabilities + Owner’s Equity。中文则可以记住“资负权”三个首字：资产、负债和权益。

Element (元素)	Definition (定义)	Example (例子)
Assets (资产)	Resources owned by a business that have value	Cash, inventory, equipment
Liabilities (负债)	Debts or obligations the business owes to others	Bank loan, accounts payable
Owner’s Equity (所有者权益)	The owner’s financial interest in the business	Capital invested, retained profits

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2. Types of Assets | 资产类型

Assets are split into two main groups: current assets and non-current assets (also called fixed assets). Current assets are items that a business expects to turn into cash or use up within one year, such as cash itself, money owed by customers (trade receivables), and inventory.

资产主要分为两类：流动资产和非流动资产（也称固定资产）。流动资产是企业预计在一年内变现或耗用的项目，例如现金本身、客户欠款（应收账款）和存货。

Non-current assets are long-term resources held for more than one year. These include land, buildings, machinery and vehicles. They are used to run the business, not to be sold quickly.

非流动资产是持有超过一年的长期资源，包括土地、房屋、机器和车辆。它们用于经营企业，而非快速出售。

A mnemonic for the order of liquidity: ‘C I C’ – Cash, Inventory, then (trade) receivables – often these are listed from most liquid to least. In Chinese, visualise “现金存货应收款” flowing down a liquidity ladder.

按流动性排序的助记：‘C I C’——现金（Cash）、存货（Inventory）、应收账款（Receivables），常按流动性从高到低排列。中文可想象“现金存货应收款”顺着一架流动性阶梯向下流动。

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3. Types of Liabilities | 负债类型

Like assets, liabilities are classified as current or non-current. Current liabilities must be paid within twelve months. The most common are trade payables (money owed to suppliers) and bank overdrafts.

与资产类似，负债也分为流动负债和非流动负债。流动负债必须在十二个月内偿还。最常见的是应付账款（欠供应商的钱）和银行透支。

Non-current liabilities are debts due after more than one year. A typical example is a long-term bank loan used to buy a building or a vehicle.

非流动负债是超过一年到期的债务。典型的例子是用于购买房屋或车辆的长期银行贷款。

Remember: ‘Current = Quickly payable, Non-current = Not so quickly’. In Chinese, think “短期急还，长期缓还” – short-term must be paid urgently, long-term can be paid slowly.

记住：‘Current = Quickly payable, Non-current = Not so quickly’（流动=快速偿还，非流动=不那么快）。中文可记“短期急还，长期缓还”。

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4. Owner’s Equity Unpacked | 解构所有者权益

Owner’s equity represents the residual interest in the assets after all liabilities are paid. It increases when the owner invests more capital or when the business makes a profit. It decreases when the owner draws money out (drawings) or when a loss occurs.

所有者权益代表偿付所有负债后资产的剩余权益。当所有者投入更多资本或企业盈利时，它会增加。当所有者提取资金（提款）或发生亏损时，它会减少。

The basic formula for equity is: Equity at end = Equity at start + Capital introduced + Profit – Drawings. You will use this to track changes over a period.

权益的基本公式是：期末权益 = 期初权益 + 投入资本 + 利润 – 提款。你将用这个公式追踪一定时期内的变化。

A visual trick: draw a seesaw with ‘Assets’ on one side and ‘Liabilities + Equity’ on the other. When profit grows, equity rises – the seesaw tips, so assets must rise too. In Chinese, picture the sentence “盈利推高权益，权益推高资产” like climbing two steps of a stair.

一个视觉技巧：画一个跷跷板，一端是“资产”，另一端是“负债 + 权益”。当利润增长时，权益上升——跷跷板倾斜，所以资产也必须上升。中文可想象“盈利推高权益，权益推高资产”像爬两级台阶。

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5. Revenue, Expenses and Profit | 收入、费用与利润

Revenue (also called sales or turnover) is the money coming in from selling goods or services, before any costs are deducted. Expenses are the costs of running the business, such as rent, wages and electricity.

收入（也称销售额或营业额）是在扣除任何成本之前，通过销售商品或服务获得的资金。费用是经营企业的成本，例如租金、工资和电费。

Profit is calculated as: Revenue – Expenses. If expenses exceed revenue, the business makes a loss. Profit belongs to the owner and is added to equity at the end of the period.

利润的计算公式为：收入 – 费用。如果费用超过收入，企业就产生亏损。利润属于所有者，并在期末加入权益。

The mnemonic ‘R – E = P’ is easy to remember: Revenue minus Expenses equals Profit. In Chinese, chant “收减费得利” – shōu jiǎn fèi dé lì – three beats that mirror the equation.

助记‘R – E = P’很容易记：收入减去费用等于利润。中文可吟诵“收减费得利”，三个节拍正好对应这个等式。

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6. Double-Entry Bookkeeping | 复式记账法

Every transaction affects at least two accounts – this is the double-entry system. For each transaction, the total amount entered on the debit side must equal the total amount entered on the credit side. This keeps the accounting equation balanced.

每一笔交易至少影响两个账户——这就是复式记账系统。对于每一笔交易，记入借方的总金额必须等于记入贷方的总金额。这样才能保持会计等式平衡。

You will often hear the rule: ‘Debit the receiver, credit the giver’ for personal accounts, but for KS3 it is simpler to remember: Assets increase with a debit, decrease with a credit. Liabilities and equity increase with a credit, decrease with a debit.

你经常会听到一条规则：“借入方记借方，贷出方记贷方”（用于个人账户），但对 KS3 来说更容易记住的是：资产增加记借方，减少记贷方；负债和权益增加记贷方，减少记借方。

Think of the mnemonic ‘DEAD CLIC’: Debit Expenses, Assets, Drawings; Credit Liabilities, Income, Capital. In Chinese, make a rhyme: “费资提借增，负收资贷增” – fee/asset/drawings rise on debit, liabilities/income/capital rise on credit.

可以记住助记‘DEAD CLIC’：借记费用、资产、提款（Debit Expenses, Assets, Drawings）；贷记负债、收入、资本（Credit Liabilities, Income, Capital）。中文可编顺口溜：“费资提借增，负收资贷增”。

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7. Debits and Credits in Practice | 实际操作中的借方与贷方

In a T-account, the left side is always the debit side and the right side is the credit side. When you record a transaction, you decide which account receives a debit entry and which receives a credit entry.

在T 型账户中，左边永远是借方，右边永远是贷方。当你记录一笔交易时，你需要决定哪个账户记借方，哪个账户记贷方。

For example, if a business buys a computer for £500 in cash, the computer (an asset) increases, so we debit the Computer Equipment account. Cash (also an asset) decreases, so we credit the Cash account.

例如，企业用 500 英镑现金购买一台电脑，电脑（资产）增加，因此我们借记电脑设备账户。现金（也是资产）减少，因此我们贷记现金账户。

A quick test: ‘Did the business receive value? Debit. Did the business give value? Credit.’ In Chinese, ask “收到利益？借。给出利益？贷。” This simple check works for many simple transactions.

一个快速测试：“企业是否收到价值？借记。企业是否给出价值？贷记。” 中文问“收到利益？借。给出利益？贷。” 这种简单的检查适用于许多简单交易。

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8. The Trial Balance | 试算平衡表

A trial balance is a list of all the accounts and their balances at a particular date. The total of all debit balances must equal the total of all credit balances. It is used to check the accuracy of the double-entry records.

试算平衡表是特定日期所有账户及其余额的列表。所有借方余额的总和必须等于所有贷方余额的总和。它用于检查复式记账记录的准确性。

If the two columns do not agree, there is an error somewhere – perhaps a figure was entered on the wrong side or an amount was missed. However, a balanced trial balance does not guarantee there are no errors; some mistakes (like a transaction omitted entirely) still leave the totals equal.

如果两栏不相等，则某处有错误——可能数字记错了方向，或者遗漏了某笔金额。然而，试算平衡表平衡并不能保证没有错误；有些错误（比如整笔交易遗漏）仍会使合计数相等。

Mnemonic: ‘TB = Totals Balance’. In Chinese, think of “试算平衡像天平” – Trial Balance is like a weighing scale. Both sides must weigh the same.

助记：‘TB = Totals Balance’（试算表=合计平衡）。中文可想象“试算平衡像天平”，两边必须秤量相同。

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9. Statement of Financial Position (Balance Sheet) | 财务状况表（资产负债表）

The balance sheet, officially called the Statement of Financial Position, shows the assets, liabilities and equity of a business at a single point in time. It follows the accounting equation and is often presented in a vertical format.

资产负债表正式名称是财务状况表，它显示企业在某一个时间点的资产、负债和权益。它遵循会计等式，通常以垂直格式呈现。

Assets are listed starting with non-current assets (like property, plant and equipment), followed by current assets. Liabilities are listed with current liabilities first, then non-current liabilities. The bottom section shows equity, which is the net assets (assets minus liabilities).

资产先列示非流动资产（如不动产、厂房和设备），然后是流动资产。负债则先列示流动负债，然后是非流动负债。最下方部分显示权益，即净资产（资产减去负债）。

Remember the layout by the phrase: ‘Long-life assets first, short-term bills first’. In Chinese, “先长命资产，后短命负债” – first long-lived assets, then short-dated liabilities.

用一句话记布局：“长命资产在前，短期债单在前”。中文可记“先长命资产，后短命负债”。

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10. Income Statement (Profit and Loss Account) | 利润表（损益表）

The income statement shows the revenue and expenses over a period of time (a month or a year), and calculates the profit or loss. It starts with revenue at the top, then subtracts cost of sales to find gross profit, and then deducts other expenses to arrive at net profit.

利润表显示一段时间内（一个月或一年）的收入和费用，并计算出利润或亏损。它从顶部收入开始，减去销售成本得出毛利润，然后扣除其他费用得出净利润。

Two key profit measures appear: Gross profit = Revenue – Cost of sales. Net profit = Gross profit – Other expenses. Understanding this two-step process is essential for KS3.

出现两个重要的利润指标：毛利润 = 收入 – 销售成本。净利润 = 毛利润 – 其他费用。理解这个两步过程对 KS3 至关重要。

A memory hook: ‘GPS → NP’ – Gross Profit minus stuff = Net Profit. Chinese hook: “毛利减费得净利” – gross profit minus expenses gives net profit, just like the earlier R-E=P.

一个记忆钩子：‘GPS → NP’——毛利润减项 = 净利润。中文钩子：“毛利减费得净利”——毛利润减去费用得到净利润，就像之前的 R-E=P。

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11. Putting It All Together: A Mini Example | 综合实例

Let us look at a simple business: Sam’s Smoothies. Sam starts with £1,000 of his own money (capital). He buys a blender for £300 (an asset) using cash. He also buys fruit worth £100 on credit from a supplier (a liability – trade payable).

让我们看一个简单的企业：Sam’s Smoothies。Sam 以 1,000 英镑自有资金（资本）起步。他用现金 300 英镑购买了一台搅拌机（资产）。他还从供应商那里赊购了价值 100 英镑的水果（负债——应付账款）。

After these two transactions, the accounting equation looks like this:

这两笔交易后，会计等式如下：

Assets (Cash £700 + Blender £300 + Inventory £100) = £1,100

Liabilities (Trade payables £100) + Equity (£1,000) = £1,100

The balance remains. If Sam sells all smoothies for £200 cash, revenue increases equity and cash. The pattern never breaks.

等式保持平衡。如果 Sam 将所有奶昔以 200 英镑现金售出，收入会增加权益和现金。这个模式永远不会打破。

Practice by writing out the effects: ‘Each transaction: pick two accounts, one debit, one credit, check A = L + E still holds.’ In Chinese, train with the mantra: “每笔交易选两户，一借一贷，验等式。”

通过写出影响练习：“每笔交易：选两个账户，一个借，一个贷，检查 A = L + E 是否仍然成立。” 中文可用口诀训练：“每笔交易选两户，一借一贷，验等式。”

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12. Quick Recap and Mnemonic Master Sheet | 快速复习与助记总表

Here is a final summary of the most important terms and their memory aids. Use this table to test yourself daily.

以下是最终总结的最重要术语及其记忆辅助工具。每天用这个表格自测。

English Term	中文术语	Mnemonic / 助记
Assets	资产	A in ALOE / “资”本有价
Liabilities	负债	L in ALOE / 负 = 欠债
Owner’s Equity	所有者权益	OE = A – L / 权 = 资 – 负
Revenue	收入	R in R-E=P / “收”入为源
Expenses	费用	E in R-E=P / “费”用流出
Profit	利润	R – E / “利” = 收 – 费
Debit	借方	DEAD (Exp, Asset, Draw) / “借”增资产费用提款
Credit	贷方	CLIC (Liab, Inc, Cap) / “贷”增负债收入资本
Trial Balance	试算平衡表	Totals Balance / 天平两端平
Balance Sheet	资产负债表	Snapshot of A = L + E / 快照等式

Keep this guide handy and revisit it whenever you start a new topic. Accounting language will soon become second nature. Now go and try labelling some transactions with these new words – the best way to remember is to use them!

把这份指南放在手边，每当你开始新课题时重温一下。会计语言很快就会成为你的第二天性。现在就去试着用这些新词标注一些交易吧——最好的记忆方式就是使用它们！

Published by TutorHao | Accounting Revision Series | aleveler.com

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