Quick Guide to Accounting Vocabulary & Terminology | 会计词汇术语速记指南

📚 Quick Guide to Accounting Vocabulary & Terminology | 会计词汇术语速记指南

Welcome to the world of accounting! This guide is designed to help KS3 students master the essential vocabulary and terminology of accounting. Think of this as your personal dictionary that explains key concepts in simple, clear language. Whether you are just starting out or need a quick refresher, these definitions and memory aids will build your confidence in understanding the language of business. Let’s dive in and make accounting words easy to remember.

欢迎来到会计的世界！本指南旨在帮助KS3学生掌握会计的基本词汇和术语。把它想象成你的个人词典，用简单明了的语言解释关键概念。无论你是刚刚入门还是需要快速复习，这些定义和记忆辅助工具都将建立你理解商业语言的信心。让我们深入探索，让会计词汇变得容易记忆。

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1. What is Accounting? | 什么是会计？

Accounting is the process of recording, classifying, summarising, and interpreting financial transactions of a business. It is often called the ‘language of business’ because it communicates the financial health of an organisation. Every time money moves in or out, accounting tracks it.

会计是记录、分类、汇总和解释企业财务交易的过程。它常被称为”商业的语言”，因为它传达了一个组织的财务健康状况。每当资金进出时，会计都会追踪这些变动。

There are two main branches you will encounter: financial accounting, which focuses on producing reports for external users like investors and tax authorities, and management accounting, which provides information for internal decision-making by managers. At KS3, we concentrate on the foundational principles of financial accounting.

你将会接触到两个主要分支：财务会计侧重于为投资者和税务机关等外部用户制作报告，而管理会计则为管理层的内部决策提供信息。在KS3阶段，我们专注于财务会计的基础原则。

Why is accounting important? It helps businesses track their income and expenses, make informed decisions, secure loans, and comply with legal requirements. Understanding accounting terms is the first step to becoming financially literate.

为什么会计很重要？它帮助企业追踪收入和支出，做出明智的决策，获得贷款，并遵守法律要求。理解会计术语是成为具备财务素养的人的第一步。

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2. Assets | 资产

Assets are resources owned by a business that have economic value and are expected to provide future benefits. They are everything a company owns that can be converted into cash. Assets are typically divided into two categories: non-current assets and current assets.

资产是企业拥有的具有经济价值并预期能提供未来利益的资源。它们是公司拥有的可以转换为现金的一切。资产通常分为两类：非流动资产和流动资产。

Non-current assets, also known as fixed assets, are items that a business plans to keep for more than one year. Examples include buildings, machinery, vehicles, and office equipment. These are used to run the business day-to-day, not sold for quick profit.

非流动资产，也称为固定资产，是企业计划持有超过一年的项目。例子包括建筑物、机器、车辆和办公设备。这些用于日常经营，而不是为快速获利而出售的。

Current assets are short-term resources expected to be used or converted into cash within one year. Common current assets include cash in the bank, inventory (stock), and trade receivables (money owed by customers). A simple memory trick: assets put money into your pocket!

流动资产是预计在一年内使用或转换为现金的短期资源。常见的流动资产包括银行存款、存货以及应收账款（客户欠款）。一个简单的记忆技巧：资产会把钱放进你的口袋！

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3. Liabilities | 负债

Liabilities are the debts or obligations of a business; they represent what the company owes to others. Like assets, liabilities are classified as either non-current (long-term) or current (short-term). Understanding liabilities is crucial because they show how a business finances its assets.

负债是企业的债务或义务；它们代表公司欠他人的一切。与资产一样，负债分为非流动（长期）负债和流动（短期）负债。理解负债至关重要，因为它们显示企业如何为其资产融资。

Non-current liabilities are debts that do not need to be repaid within the next year. A typical example is a bank loan that stretches over five or ten years. Another example is a mortgage on business property. These are long-term commitments.

非流动负债是未来一年内不需要偿还的债务。一个典型的例子是跨越五年或十年的银行贷款。另一个例子是企业房产的抵押贷款。这些是长期承诺。

Current liabilities are obligations due within one year. Examples include trade payables (money owed to suppliers), bank overdrafts, and short-term loans. The key idea: if you owe it within a year, it is a current liability. Remember: liabilities take money out of your pocket!

流动负债是一年内到期的义务。例子包括应付账款（欠供应商的钱）、银行透支和短期贷款。关键理念：如果你在一年内欠下它，它就是流动负债。记住：负债会把钱从你的口袋中拿走！

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4. Owner’s Equity | 所有者权益

Owner’s equity, also called capital or net worth, represents the owner’s claim on the assets of the business after all liabilities have been deducted. In simple terms, it is what is left for the owner if all assets were sold and all debts paid off. The formula is: owner’s equity equals assets minus liabilities.

所有者权益，也称为资本或净值，代表了扣除所有负债后所有者对企业资产的索取权。简单来说，如果所有资产被出售且所有债务被清偿，剩下的就是所有者的。公式是：所有者权益等于资产减去负债。

For a sole trader (a business owned by one person), the owner’s equity fluctuates with profits and drawings. Profit increases equity, while drawings (money taken out by the owner for personal use) decrease it. Think of owner’s equity as the business’s scorecard: if the number is growing, the business is healthy.

对于独资经营者（个人拥有的企业），所有者权益会随着利润和提款而波动。利润增加权益，而提款（所有者取走用于个人用途的钱）则减少权益。把所有者权益想象成企业的计分卡：如果数字在增长，企业就是健康的。

In a limited company, owner’s equity is called shareholders’ equity and includes share capital and retained earnings. At KS3, we usually focus on sole trader and partnership structures, so the term ‘capital’ is used frequently to describe the owner’s stake.

在有限公司中，所有者权益称为股东权益，包括股本和留存收益。在KS3阶段，我们通常关注独资经营和合伙制结构，因此”资本”一词经常用来描述所有者的份额。

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5. Revenue and Expenses | 收入与费用

Revenue (also called sales or turnover) is the total income generated by a business from its normal trading activities, usually from selling goods or providing services. Revenue is recorded when the sale occurs, not necessarily when cash changes hands. It is the top line of an income statement.

收入（也称为销售额或营业额）是企业正常经营活动产生的总收入，通常来自销售商品或提供服务。收入在销售发生时记录，不一定是在现金转手时。它位于利润表的首行。

Expenses are the costs incurred by a business to generate revenue. Typical expenses include rent, wages, electricity, advertising, and the cost of goods sold. Expenses are subtracted from revenue to determine profit. The golden rule: to earn revenue, you must spend money first.

费用是企业为产生收入而发生的成本。典型的费用包括租金、工资、电费、广告费和销售成本。费用从收入中扣除以确定利润。黄金法则：为了赚取收入，你必须先花钱。

A useful memory technique: revenue is the car’s forward movement; expenses are the fuel consumed. You want revenue to grow faster than expenses. The matching principle states that expenses should be recorded in the same period as the revenue they helped generate. This ensures accurate profit measurement.

一个有用的记忆技巧：收入是汽车的前进运动；费用是消耗的燃料。你希望收入的增长快于费用的增长。配比原则指出，费用应记录在其帮助产生收入的同一期间。这确保了利润计量的准确性。

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6. Debits and Credits | 借方与贷方

Debits and credits are the foundation of the double-entry bookkeeping system. Every financial transaction affects at least two accounts: one is debited, and one is credited. The total value of debits must always equal the total value of credits for the books to balance. This provides a built-in error-checking mechanism.

借方与贷方是复式记账系统的基础。每笔财务交易至少影响两个账户：一个记入借方，另一个记入贷方。借方总额必须始终等于贷方总额，账目才能平衡。这提供了一个内置的错误检查机制。

Do not think of debit as ‘bad’ or credit as ‘good’. In accounting, debit simply means left side, and credit means right side. The rules for increases and decreases depend on the type of account. This is the hardest concept for many beginners, so take your time to learn the rules for each account type.

不要把借方看作”坏的”，把贷方看作”好的”。在会计中，借方仅仅表示左侧，贷方表示右侧。增加和减少的规则取决于账户类型。这是许多初学者最难的观念，所以要花时间去学习每种账户类型的规则。

A simple mnemonic is DEAD CLIC: Debit increases Expenses, Assets, Drawings; Credit increases Liabilities, Income, Capital. When you record a transaction, ask yourself: what did I receive (debit) and what did I give (credit)? With practice, debits and credits will become second nature.

一个简单的记忆法是DEAD CLIC：借方增加费用、资产、提款；贷方增加负债、收入、资本。当你记录一笔交易时，问自己：我收到了什么（借方），我付出了什么（贷方）？通过练习，借方与贷方将成为你的第二天性。

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7. The Accounting Equation | 会计等式

The accounting equation is the cornerstone of all accounting and forms the basis of the balance sheet. It states that:

会计等式是所有会计的基石，构成了资产负债表的基础。它表述为：

Assets = Liabilities + Owner’s Equity

This equation must always balance. It reflects the dual aspect concept: everything a business owns (assets) is financed by either borrowing (liabilities) or by the owner’s investment and retained profits (owner’s equity). When you understand this equation, the entire structure of financial statements becomes clear.

这个等式必须始终平衡。它反映了双重概念：企业拥有的一切（资产）要么通过借款（负债）融资，要么通过所有者的投资和留存利润（所有者权益）融资。当你理解了这个等式，财务报表的整个结构就变得清晰了。

You can rearrange the equation to find missing values. For example, owner’s equity equals assets minus liabilities. If a business has assets of £50,000 and liabilities of £20,000, owner’s equity is £30,000. Every transaction maintains this balance, which is why double-entry works: a change on one side always triggers an equal change elsewhere.

你可以重新排列这个等式来找到缺失的数值。例如，所有者权益等于资产减去负债。如果一个企业拥有50,000英镑的资产和20,000英镑的负债，所有者权益就是30,000英镑。每笔交易都维持这种平衡，这就是复式记账法有效的原因：一侧的变化总是触发另一侧等量的变化。

Use this as a mental check: whenever you record a transaction, ask whether the equation still holds. If it does not, you have made a recording error. The accounting equation is your best friend when learning bookkeeping.

把这作为心智检查：每当你记录一笔交易时，问自己等式是否仍然成立。如果不成立，你就犯了记录错误。会计等式是你学习簿记时最好的朋友。

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8. The Balance Sheet | 资产负债表

The balance sheet (also called the statement of financial position) is a financial statement that shows the assets, liabilities, and owner’s equity of a business at a specific point in time. It is a snapshot of the company’s financial position on that date. Think of it as a photograph that captures everything the company owns and owes.

资产负债表（也称为财务状况表）是一份财务报表，显示企业在特定时间点的资产、负债和所有者权益。它是公司在该日期财务状况的快照。把它想象成一张照片，捕捉了公司拥有和欠下的一切。

The layout follows the accounting equation. Assets are listed on one side (or at the top), while liabilities and owner’s equity appear on the other side (or below). Total assets must always equal the sum of total liabilities and owner’s equity. This ‘balance’ is why it is called a balance sheet.

其布局遵循会计等式。资产列在一侧（或顶部），而负债和所有者权益出现在另一侧（或下方）。总资产必须始终等于总负债和所有者权益的总和。这种”平衡”就是它被称为资产负债表的原因。

Non-current assets are usually listed first, followed by current assets. Similarly, non-current liabilities come before current liabilities. Owners’ equity typically includes the opening capital, plus any additional capital introduced, plus profit, less drawings. This final section connects the balance sheet to the income statement.

非流动资产通常先列示，随后是流动资产。类似地，非流动负债列在流动负债之前。所有者权益通常包括期初资本，加上任何追加投入的资本，加上利润，减去提款。这个最后的部分将资产负债表与利润表联系起来。

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9. The Income Statement | 利润表

An income statement (also called a profit and loss account) summarises a business’s revenues and expenses over a period of time, such as a month or a year. It shows whether the business has made a profit or a loss. If revenue exceeds expenses, the business earns a net profit. If expenses exceed revenue, it suffers a net loss.

利润表（也称为损益表）汇总了企业在特定期间（如一个月或一年）内的收入和费用。它显示企业是盈利还是亏损。如果收入超过费用，企业赚取净利润。如果费用超过收入，则遭受净亏损。

The basic structure starts with revenue at the top. Then, the cost of sales (the direct cost of goods sold) is subtracted to find gross profit. Next, other operating expenses such as rent, wages, and advertising are deducted to arrive at net profit. Each stage reveals important information about business performance.

基本结构从顶部的收入开始。然后减去销售成本（销售商品的直接成本）来求出毛利润。接着，扣除租金、工资和广告等其他运营费用，得出净利润。每个阶段都揭示了关于企业业绩的重要信息。

The income statement is dynamic, showing flow over time, unlike the static balance sheet. A helpful analogy: if the balance sheet is a photograph, the income statement is a video recording the financial journey. Both statements together tell the complete story of a business’s financial health.

利润表是动态的，显示一段时间内的流动，而不像静态的资产负债表。一个有用的类比：如果资产负债表是一张照片，利润表就是记录财务旅程的录像。这两份报表一起讲述了企业财务健康状况的完整故事。

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10. Trade Payables and Trade Receivables | 应付账款与应收账款

Trade payables represent amounts a business owes to its suppliers for goods or services purchased on credit. When a business buys inventory and agrees to pay later, the supplier becomes a trade payable. These are current liabilities on the balance sheet. Managing payables effectively ensures good relationships with suppliers.

应付账款代表企业因赊购商品或服务而欠供应商的款项。当企业购买存货并同意稍后付款时，供应商就成为应付账款。这些是资产负债表上的流动负债。有效管理应付账款确保了与供应商的良好关系。

Trade receivables are amounts owed to a business by its customers who have purchased goods or services on credit. When a sale is made but cash has not yet been received, a trade receivable is created. These are current assets. Collecting receivables on time is vital for maintaining healthy cash flow.

应收账款是客户因赊购商品或服务而欠企业的款项。当完成销售但尚未收到现金时，就产生了应收账款。这些是流动资产。及时收回应收账款对维持健康的现金流至关重要。

A quick tip: payables = you pay them (liability); receivables = you receive from them (asset). Many students confuse the two. If you owe money to a supplier, it is a payable. If a customer owes you money, it is a receivable. Think about which direction the cash will flow to keep them straight.

快速提示：应付账款=你付给他们（负债）；应收账款=你从他们那里收取（资产）。许多学生会混淆这两个概念。如果你欠供应商钱，那是应付账款。如果客户欠你钱，那是应收账款。想想现金的流向就能把它们区分开来。

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11. The Trial Balance | 试算表

A trial balance is a list of all the account balances in the general ledger at a specific date. Its main purpose is to check the arithmetical accuracy of the double-entry records. The total of all debit balances must equal the total of all credit balances. If they differ, an error has occurred somewhere in the recording process.

试算表是特定日期总分类账中所有账户余额的列表。其主要目的是检查复式记账记录的算术准确性。所有借方余额的合计必须等于所有贷方余额的合计。如果它们不一致，说明记录过程的某处发生了错误。

However, a balanced trial balance does not guarantee that the accounts are completely error-free. Some errors are not revealed by the trial balance, such as omission of a whole transaction, posting an entry to the wrong account, or compensating errors where two mistakes cancel each other out. The trial balance is a detective tool, not a perfect cure-all.

然而，试算表平衡并不保证账户完全没有错误。有些错误是试算表无法揭示的，例如整笔交易的遗漏、把分录过入错误的账户，或者两个错误相互抵消的抵偿性错误。试算表是一种检测工具，但不是完美的万灵药。

Preparing a trial balance is a key step in the accounting cycle before producing financial statements. It is like tidying your room before guests arrive: you find missing socks and misplaced books. Regular trial balances help keep your accounting records accurate and reliable.

编制试算表是会计循环中制作财务报表之前的的关键步骤。这就像客人到达前整理房间：你会发现丢失的袜子和放错地方的书。定期试算有助于保持你的会计记录准确可靠。

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12. Key Memory Aids for WJEC KS3 Accounting | WJEC KS3会计关键记忆辅助

To help you remember the essential terminology, here are some mnemonics and quick-reference tables that summarise the most commonly tested concepts. Keep this section handy for last-minute revision before your assessments.

为了帮助你记住基本术语，这里有一些记忆法和速查表，总结了最常考的概念。在评估前的最后复习中，请务必参考这一部分。

English Term	中文术语	Quick Memory Tip
Assets	资产	What you OWN – puts money IN
Liabilities	负债	What you OWE – takes money OUT
Revenue	收入	Money EARNED from sales
Expenses	费用	Money SPENT to run business
Debit	借方	LEFT side (Dr)
Credit	贷方	RIGHT side (Cr)
Drawings	提款	Owner TAKES out for personal use
Capital	资本	Owner PUTS into business

Always remember the extended accounting equation incorporating revenue, expenses, and drawings: ending capital equals beginning capital plus additional investment plus net profit minus drawings. Where net profit equals revenue minus expenses. This connection links all the key terms together.

始终记住包含收入、费用和提款的扩展会计等式：期末资本等于期初资本加上追加投资加上净利润减去提款。其中净利润等于收入减去费用。这种联系将所有关键术语连在一起。

When tackling an exam question, first identify which elements are given. Use the accounting equation to find any missing figures. Draw a quick diagram if it helps visualise the relationships between the accounts. Consistent practice with these terms will make them stick permanently in your memory.

在解决考试问题时，首先确定已知要素。使用会计等式找到任何缺失的数字。如果有助于将账户之间的关系形象化，可以画一个快速图表。持续练习这些术语将使它们永久地留在你的记忆中。

Published by TutorHao | Accounting Revision Series | aleveler.com

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