Quick Guide to Accounting Terminology for Pre-U Edexcel | Pre-U Edexcel 会计：词汇术语速记指南

📚 Quick Guide to Accounting Terminology for Pre-U Edexcel | Pre-U Edexcel 会计：词汇术语速记指南

Mastering accounting terminology is the first step to excelling in Pre-U Edexcel Accounting. This guide breaks down essential terms with clear English definitions and Chinese translations, paired with memory aids to help you learn faster and retain key concepts for exams.

掌握会计术语是在 Pre-U Edexcel 会计中取得优异成绩的第一步。本指南将关键术语分解为清晰的英文定义和中文翻译，并搭配记忆方法，帮助你更快学习并在考试中牢记核心概念。

1. The Building Blocks: Assets, Liabilities & Equity | 基本要素：资产、负债与权益

An asset is a resource controlled by a business as a result of past events and from which future economic benefits are expected to flow to the entity. Common examples include cash, inventory, and machinery.

资产是企业因过去事项而控制的、预期会导致未来经济利益流入企业的资源。常见例子包括现金、存货和机器设备。

A liability is a present obligation of the business arising from past events, the settlement of which is expected to result in an outflow of resources. Typical liabilities are trade payables and bank loans.

负债是企业因过去事项而承担的现时义务，履行该义务预期会导致经济资源流出企业。典型的负债包括应付账款和银行贷款。

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

权益是资产扣除所有负债后的剩余利益，代表所有者对企业的索取权，包括投入资本和留存利润。

Accounting equation: Assets = Liabilities + Equity

会计等式：资产 = 负债 + 权益

Memory tip: Think of a seesaw: assets on one side, liabilities and equity on the other. They must always balance.

记忆技巧：设想一个跷跷板：资产在一端，负债和权益在另一端，它们必须始终保持平衡。

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2. Income and Expenses: The Profit Drivers | 收入与费用：利润的引擎

Income (or revenue) is the gross inflow of economic benefits during a period arising from the ordinary operating activities of a business. It includes sales revenue, fees, and interest received.

收入（或营业收入）是企业在日常经营活动中产生的、导致当期经济利益总流入的金额，包括销售收入、服务费收入和利息收入。

Expenses are the costs incurred in generating income. They represent decreases in economic benefits in the form of outflows or depletions of assets, such as rent, wages, and utilities.

费用是为产生收入而发生的成本，表现为资产流出或损耗导致的经济利益减少，例如租金、工资和水电费。

The matching principle states that expenses should be recognised in the same period as the income they help generate.

配比原则指出，费用应在其帮助产生的收入确认的同一期间内予以确认。

Memory tip: Income lifts profit up, expenses pull it down. Remember the formula: Profit = Income – Expenses.

记忆技巧：收入提升利润，费用压低利润。记住公式：利润 = 收入 – 费用。

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

Every transaction affects at least two accounts, and the total value of debits must equal the total value of credits. This dual effect ensures the accounting equation stays balanced.

每笔交易至少影响两个账户，借方总额必须等于贷方总额。这种双重影响确保了会计等式的持续平衡。

A debit entry increases assets and expenses, but decreases liabilities, equity, and income. A credit entry does the reverse.

借方分录增加资产和费用，但减少负债、权益和收入。贷方分录则相反。

The classic mnemonic is DEAD CLIC: Debit Expenses, Assets, Drawings; Credit Liabilities, Income, Capital.

经典助记法是DEAD CLIC：借记费用、资产、提款；贷记负债、收入、资本。

Memory tip: Visualise a T-account: left side is debit, right side is credit. Practice by drawing T-accounts for common transactions.

记忆技巧：想象一个T型账户：左边是借方，右边是贷方。通过为常见交易绘制T型账户来练习。

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4. The Trial Balance: Spotting Errors | 试算平衡表：发现错误

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

试算平衡表是特定日期所有分类账账户余额的列表，分为借方和贷方两栏。其主要目的是检查复式记账记录的算术准确性。

If total debits equal total credits, the trial balance ‘balances’. However, this does not guarantee that there are no errors — errors of omission, commission, principle, or compensating errors can still exist.

如果借方总额等于贷方总额，则试算表『平衡』。但这并不能保证没有错误——遗漏错误、记账错误、原则性错误或抵销性错误仍可能存在。

Error Type / 错误类型	Effect on Trial Balance / 对试算表的影响
Error of omission / 遗漏错误	No effect / 无影响
Error of commission / 记账错误	May or may not balance / 可能平衡也可能不平衡
Error of principle / 原则性错误	No effect / 无影响
Compensating error / 抵销性错误	No effect / 无影响

Memory tip: Use the phrase ‘Trial Balance is a check, not a guarantee’ — it only confirms the maths, not the logic.

记忆技巧：使用短语『试算平衡表是一种检查，而非保证』——它只能确认数学运算，不能确认逻辑。

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5. Accruals and Prepayments: Timing Matters | 应计与预付：时间很重要

Accruals (accrued expenses) are expenses that have been incurred but not yet paid by the end of the accounting period. An example is electricity used but not yet invoiced.

应计费用（应计项目）是指会计期间结束时已经发生但尚未支付的费用，例如已使用但尚未收到账单的电费。

Prepayments are expenses paid in advance for benefits that will be received in future periods, such as rent paid for the next quarter.

预付费用是预先支付的、将在未来期间受益的支出，例如为下一季度预付的租金。

The matching principle requires adjusting entries to record accruals and prepayments so that expenses are matched with the income they help generate.

配比原则要求编制调整分录以记录应计和预付项目，使费用与其帮助产生的收入相匹配。

Memory tip: Accruals ‘add’ to expenses now, prepayments ‘postpone’ expenses. Think: ‘Accrue = Owe now, Prepay = Paid now for later.’

记忆技巧：应计费用是现在『增加』费用，预付费用是『推迟』费用。想一想：『应计 = 现在欠的，预付 = 现在为以后支付。』

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6. Depreciation: Spreading the Cost | 折旧：分摊成本

Depreciation is the systematic allocation of the depreciable amount of a non-current asset over its useful life. It reflects the wearing out, using up, or obsolescence of the asset.

折旧是将非流动资产的应折旧金额在其使用寿命内进行系统分摊，它反映了资产的磨损、消耗或过时。

Two common methods are the straight-line method (equal annual charges) and the reducing balance method (a constant percentage applied to the net book value).

两种常见方法是直线法（等额年折旧费用）和余额递减法（对账面净值应用固定百分比）。

Straight-line: (Cost – Residual value) ÷ Useful life

直线法：（成本 – 残值）÷ 使用寿命

Memory tip: Straight-line is like slicing a loaf of bread into equal pieces; reducing balance is like eating a bigger slice first and smaller later.

记忆技巧：直线法就像把一条面包切成相等的片；余额递减法就像先吃一大口，后吃小口。

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7. Inventory Valuation: FIFO and AVCO | 存货计价：先进先出与平均成本

Inventory is valued at the lower of cost and net realisable value. When determining cost, assumptions like First-In-First-Out (FIFO) or Average Cost (AVCO) are used.

存货按成本与可变现净值孰低计量。在确定成本时，使用先进先出法（FIFO）或平均成本法（AVCO）等假设。

FIFO assumes that the oldest inventory items are sold first, so the remaining inventory is valued at the most recent purchase prices. AVCO computes a weighted average cost per unit after each purchase.

FIFO 假设最先购入的存货最先售出，因此期末存货按最近采购价格计价。AVCO 在每次采购后计算加权平均单位成本。

Memory tip: FIFO = ‘First In, First Out’ — like a supermarket shelf rotation. AVCO = ‘Average’ — mix everything and find the average price.

记忆技巧：FIFO = 『先进先出』——像超市货架轮换。AVCO = 『平均成本』——混合所有商品并找出平均价格。

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8. Financial Ratios: Liquidity & Profitability | 财务比率：流动性与盈利能力

Liquidity ratios measure a business’s ability to meet short-term obligations. The current ratio is Current Assets ÷ Current Liabilities, and the acid test (quick) ratio is (Current Assets – Inventory) ÷ Current Liabilities.

流动性比率衡量企业履行短期债务的能力。流动比率 = 流动资产 ÷ 流动负债，酸性测试（速动）比率 = （流动资产 – 存货）÷ 流动负债。

Profitability ratios assess how well a business generates profit. Gross profit margin = (Gross Profit ÷ Revenue) × 100%, and net profit margin = (Net Profit ÷ Revenue) × 100%.

盈利能力比率评估企业创造利润的能力。毛利率 = （毛利 ÷ 营业收入）× 100%，净利率 = （净利润 ÷ 营业收入）× 100%。

Return on capital employed (ROCE) shows the return generated from all capital used: (Operating Profit ÷ Capital Employed) × 100%.

已动用资本回报率（ROCE）显示从所有使用的资本中获得的回报：（营业利润 ÷ 已动用资本）× 100%。

Memory tip: Liquidity is ‘Can I pay my bills tomorrow?’, profitability is ‘Am I making enough money?’ Link ratios to these two simple questions.

记忆技巧：流动性指『明天我能付账单吗？』，盈利能力指『我赚的钱足够多吗？』将比率与这两个简单问题联系起来。

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9. Accounting Concepts and Conventions | 会计概念与惯例

Going concern assumes that a business will continue operating for the foreseeable future, so assets are not valued at forced-sale prices.

持续经营假设企业将在可预见的未来持续经营，因此资产不以强制出售价格计价。

Prudence (conservatism) says that assets and income should not be overstated, while liabilities and expenses should not be understated. This ensures realistic financial statements.

谨慎性（保守主义）原则要求不高估资产和收入，不低估负债和费用，以确保财务报表的现实性。

Consistency requires using the same accounting treatment for similar items from one period to the next, allowing meaningful comparisons.

一致性原则要求对相似项目在不同期间采用相同的会计处理方法，以便进行有意义的比较。

Materiality allows firms to ignore strict accounting rules for small items that would not influence users’ decisions.

重要性原则允许企业对不会影响用户决策的小额项目放宽严格的会计规则。

Memory tip: Use the acronym ‘GC PCM’ — Going Concern, Prudence, Consistency, Materiality. Imagine a ‘General Certificate of Practical Common sense’ to recall them.

记忆技巧：使用首字母缩略词『GC PCM』——持续经营、谨慎性、一致性、重要性。想象一个『实用常识通用证书』来记忆它们。

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10. Quick Mnemonics for Key Terms | 关键术语的快速助记符

For the layout of an income statement, recall ‘S-C-G-P’: Sales – Cost of sales = Gross profit – Expenses = Profit for the year.

对于损益表的布局，记住『S-C-G-P』：销售收入 – 销售成本 = 毛利 – 费用 = 年度利润。

For statement of financial position categories, use ‘ALOE’: Assets, Liabilities, Owner’s Equity. Or remember ‘ALICE’ — Assets, Liabilities, Income, Capital, Expenses.

对于财务状况表的分类，使用『ALOE』：资产、负债、业主权益。或者记住『ALICE』——资产、负债、收入、资本、费用。

To distinguish current and non-current items: Current usually means within 12 months. Non-current extends beyond one year.

区分流动和非流动项目：流动通常意味着12个月内，非流动则超过一年。

The classic ‘DEBIT = LEFT, CREDIT = RIGHT’ can be recalled by thinking that ‘debit’ has an ‘L’ for left, and ‘credit’ has an ‘R’ for right (in the word’s sound, not spelling). Alternatively, visualise a T-account with Dr on the left and Cr on the right.

经典的『借方 = 左，贷方 = 右』可以通过联想记忆：dr 中有一个 /d/ 音像左的起点，cr 中有一个 /r/ 音指向右边。或者直接在 T 型账户上标出 Dr 在左，Cr 在右。

Memory tip: Create your own flashcards with the English term on one side and the Chinese definition plus a simple picture or story on the other. Active recall builds long-term memory.

记忆技巧：制作自己的闪卡，正面写英文术语，背面写中文定义加上一个简单的图画或故事。主动回忆能建立长期记忆。

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Published by TutorHao | Accounting Revision Series | aleveler.com

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