📚 Accounting Terminology Quick-Memorisation Guide for Pre-U CCEA | Pre-U CCEA 会计：词汇术语速记指南
Mastering accounting terminology is the first step to succeeding in the Pre-U CCEA Accounting examination. This guide breaks down essential terms into logical clusters and provides mnemonic devices, acronyms, and visual memory hooks to help you recall definitions instantly. Each section pairs an English explanation with its Chinese equivalent so that bilingual learners can reinforce understanding through dual-language processing.
掌握会计术语是通过 Pre-U CCEA 会计考试的第一步。本指南将核心术语划分为逻辑组块，并提供助记符号、首字母缩略词和视觉记忆挂钩，帮助你立刻回忆起定义。每个部分都将英文说明与中文对应，方便双语学习者通过双重语言加工加深理解。
1. The Accounting Equation | 会计等式
The foundation of all double-entry bookkeeping is the accounting equation: Assets = Liabilities + Equity. Picture a three-legged stool – each leg must be balanced for the business to stand. The mnemonic ‘ALE’ (Assets, Liabilities, Equity) reminds you of the relationship, and you can imagine a glass of ale that never spills.
复式记账的根基是会计等式：资产 = 负债 + 所有者权益。可以想象成一把三脚凳——每只脚都必须平衡，企业才能立住。助记词“ALE”（资产、负债、权益）让你想起这一关系，还可以想象一杯永不洒出的艾尔啤酒。
Rearranging the equation gives Equity = Assets − Liabilities, which highlights the residual claim of owners. Use the ‘net assets’ shortcut: think of equity as the net worth remaining after debts are paid.
将等式变形可得：所有者权益 = 资产 − 负债，这体现了所有者对企业剩余资产的要求权。记住“净资产”捷径：权益就是偿还债务后剩余的净值。
2. Assets – Types and Memory Hacks | 资产 – 类型与速记技巧
Assets are resources controlled by the entity from which future economic benefits are expected. They split into non-current and current. Non-current assets last more than one year; remember them as ‘LIP-T’: Land, Intangible assets, Property, Plant, and long-Term investments.
资产是企业所控制的、预期会带来未来经济利益的资源。它们分为非流动资产和流动资产。非流动资产使用超过一年，可以用“LIP-T”记忆：土地 (Land)、无形资产 (Intangible)、房产 (Property)、厂房设备 (Plant) 和长期投资 (long-Term)。
Current assets are those expected to be turned into cash within one year. The quick list is ‘CASH PIE’: Cash, Accounts receivable, Short-term investments, Inventory, and Prepayments/Expenses prepaid. Visualize a cash pie on the table – everything melts quickly into cash.
流动资产是预计在一年内变现的资产。快速记忆列表是“CASH PIE”：现金 (Cash)、应收账款 (Accounts receivable)、短期投资 (Short-term investments)、存货 (Inventory) 和预付费用 (Prepayments/Expenses prepaid)。想象桌上有一个现金馅饼——所有东西都会很快变成现金。
3. Liabilities – The ‘OUT’ Family | 负债 – “OUT” 家族
Liabilities are present obligations arising from past events, the settlement of which is expected to result in an outflow of resources. Split them using ‘OUT’: Obligations Under one year (current) and obligations Under no immediate pressure (non-current, usually beyond one year).
负债是由于过去事项而产生的现时义务，该义务的履行预计将导致资源流出。可以用“OUT”区分：一年以内的义务 (Obligations Under one year) 为流动负债，时间宽松的义务 (Obligations Under no immediate pressure) 为非流动负债（通常超过一年）。
Common current liabilities are ‘TOP’: Trade payables, Overdrafts, and Provisions (short-term). Common non-current liabilities include bank loans, debentures, and pension obligations – think of them as ‘LDP’ long-dated promises. Each time you see ‘liability’, visualise cash going out.
常见的流动负债用“TOP”记忆：应付账款 (Trade payables)、透支 (Overdrafts) 和短期准备金 (Provisions)。常见的非流动负债包括银行贷款、债券和养老金义务——可以把它们视为“LDP” (Long-Dated Promises)，即长期承诺。每当你见到“负债”，就要在脑海里想象现金流出。
4. The Double-Entry System – DEAD CLIC | 复式记账系统 – DEAD CLIC
Every transaction has a dual effect, recorded as a debit and a credit. The classic mnemonic is DEAD CLIC: Debit Expenses, Assets, Drawings; Credit Liabilities, Income, Capital. Drawings reduce equity, so they are debited like expenses.
每笔交易都有双重影响，以借方和贷方记录。经典的助记口诀是DEAD CLIC：借方记费用 (Expenses)、资产 (Assets)、提款 (Drawings)；贷方记负债 (Liabilities)、收入 (Income)、资本 (Capital)。提款减少所有者权益，因此与费用一样记在借方。
To visualise the rule, place DEAD on the left and CLIC on the right of a T-account. When you think ‘debit’, recall anything on the left side normally increases; when you think ‘credit’, the right side increases. The accounting equation always stays in balance.
为了形象化这一规则，可以把 DEAD 放在 T 型账户左边，CLIC 放在右边。想到“借方”，就想到左边账户通常增加；想到“贷方”，右边账户增加。会计等式始终保持平衡。
5. Income and Expenses – I Find E | 收入与费用 – I Find E
Income increases equity from the sale of goods or services. The keyword is ‘RISE’: Revenue, Interest received, Sales commissions, and any other Earnings. Expenses are outflows that reduce equity; think of ‘COST’ – Cost of sales, Operating costs, Selling expenses, Taxation.
收入是来自销售商品或服务的、导致所有者权益增加的流入。关键词是“RISE”：营业收入 (Revenue)、利息收入 (Interest received)、销售佣金 (Sales commissions) 和其他收益 (Earnings)。费用是导致所有者权益减少的流出；用“COST”记忆：销售成本 (Cost of sales)、运营成本 (Operating costs)、销售费用 (Selling expenses)、税费 (Taxation)。
To remember the profit equation, use Profit = Income − Expenses. Think ‘I Find E’ as a detective: I must find expenses and deduct them from income. Whenever you see a revenue account, expect a credit entry; an expense account, a debit entry.
为了记住利润等式，用 利润 = 收入 − 费用。想象成一个侦探“I Find E”（我找到费用），我必须找到费用并从收入中扣除。每当你看到收入账户，预计是贷方记录；费用账户则是借方记录。
6. The Trial Balance – TB or Not TB | 试算平衡表 – TB 是否平衡
A trial balance lists all ledger account balances to prove that total debits equal total credits. The mnemonic is ‘Trial Balance is a PROOF’: Preparing a Report Of Our Figures. If it balances, your double-entry is arithmetically correct, but it does not guarantee there are no errors of omission, principle, or commission.
试算平衡表列示所有分类账账户余额，以证明借方总额等于贷方总额。助记词是“试算平衡表即 PROOF”：编制我们数字的报告 (Preparing a Report Of Our Figures)。如果平衡，说明复式记账在算术上是正确的，但不能保证没有遗漏错误、原则错误或记账错误。
To memorize the errors a trial balance can MISS, use ‘MISS OCP’: Missing entry (omission), Irrecoverable error, Slide error, and Original entry wrong, along with Commission, Principle, Omission errors. These do not affect the arithmetic balance.
要记住试算平衡表无法发现的错误，可以用“MISS OCP”：遗漏记录 (Missing entry)、不可恢复的错误 (Irrecoverable error)、移项错误 (Slide error)、原始分录错误 (Original entry wrong)，以及记账错误 (Commission)、原则错误 (Principle) 和遗漏错误 (Omission)。这些都不影响算术平衡。
7. Accruals and Prepayments – The Cut-off Rule | 应计与预付 – 截止规则
Accruals are expenses or income that are recognised before cash changes hands. The matching concept requires that we record them in the period they relate to, not when paid. Use the phrase ‘Act Now, Cash Later’ – the action (recognition) comes before the cash movement for accrued expenses.
应计项目是指在现金收付之前就确认的费用或收入。配比原则要求我们在相关期间确认它们，而非在支付时。请记住“先行动，后现金”——对于应计费用，确认的动作先于现金流动。
Prepayments are the opposite: cash is paid in advance but the expense belongs to a future period. Think ‘Cash First, Expense Later’. A prepaid insurance of £600 for six months means only the part that relates to the current period goes into the income statement; the rest stays as a current asset.
预付项目则相反：现金提前支付，但费用属于未来期间。记住“先现金，后费用”。一笔 600 英镑的六个月预付保险费，只有与本期相关的部分才计入利润表；其余部分作为流动资产保留。
8. Depreciation Methods – Straight Away or Reducing? | 折旧方法 – 直线法还是余额递减法？
Depreciation allocates the cost of a non-current asset over its useful life. Two main methods: straight-line and reducing balance. Straight-line is simple: same charge each year. The formula is (Cost − Residual value) ÷ Useful life. Picture a straight railway track – constant slope.
折旧是将非流动资产成本在其使用寿命期间进行分配。主要有两种方法：直线法和余额递减法。直线法很简单：每年相同的折旧额。计算公式为（成本 − 残值）÷ 使用年限。想象一条笔直的铁路——坡度恒定。
Reducing balance applies a constant percentage to the net book value, so the charge falls each year. The mnemonic ‘RB for Rushing Brakes’ reminds you that reducing balance depreciation is front-loaded, like a car losing value fast at first. Always remember to swap to straight-line if the reducing charge falls below the residual value spread.
余额递减法对账面净值应用固定百分比，因此费用逐年下降。助记词“RB 代表 Rushing Brakes（急刹车）”提醒你，余额递减折旧法前期费用较高，就像汽车起初贬值很快。务必记住，如果递减的折旧额低于残值摊销额，就应转为直线法。
9. Bad Debts and Provisions – The Prudence Principle | 坏账与准备金 – 谨慎性原则
A bad debt is a receivable that is written off because it is irrecoverable. A provision for doubtful debts is an estimated amount set aside in case some customers do not pay. Use the ‘BAD CAT’ memory tool: Bad debts Are Definite losses; Doubtful debts Are Cautionary Anticipated Troubles.
坏账是指因无法收回而注销的应收账款。呆账准备金是针对部分客户可能不付款而预提的估计金额。使用“BAD CAT”记忆工具：坏账 (Bad debts) 是确定的损失 (Are Definite)；呆账 (Doubtful debts) 是预计可能发生的谨慎麻烦 (Cautionary Anticipated Troubles)。
To record a bad debt, debit irrecoverable debts expense, credit trade receivables. To increase a provision, debit expense for increase in provision, credit provision for doubtful debts. Think ‘P for Prudence’: provisions reflect the prudence concept, recognising losses as soon as they are foreseen.
记录坏账时，借记不可收回债务费用，贷记应收账款。增加准备金时，借记准备金费用增加，贷记呆账准备金。记住“P 代表谨慎性 (Prudence)”：准备金体现了谨慎性原则，一旦预见损失就立即确认。
10. Financial Statements – Skeleton Map | 财务报表 – 骨架地图
The main financial statements are the income statement, the statement of financial position, and the statement of cash flows. Use the phrase ‘I Saw Cash’ to recall: Income statement, Statement of financial position, Cash flow statement. The income statement uses revenue minus expenses to show profit or loss for the period.
主要的财务报表包括利润表、财务状况表和现金流量表。用“I Saw Cash”来记忆：利润表 (Income statement)、财务状况表 (Statement of financial position)、现金流量表 (Cash flow statement)。利润表以收入减费用来显示期间损益。
The statement of financial position reflects the accounting equation at a point in time: Assets = Liabilities + Equity. The cash flow statement is divided into operating, investing, and financing activities – think ‘OIF’ like an oil fund. A complete set of accounts also includes a statement of changes in equity and notes.
财务状况表反映某一时点的会计等式：资产 = 负债 + 所有者权益。现金流量表分为经营活动、投资活动和融资活动——可以联想“OIF”（像石油基金）。一套完整的报表还包括所有者权益变动表和附注。
11. Key Ratios for Analysis – POWER Formula | 分析关键比率 – POWER 公式
Ratio analysis evaluates profitability, liquidity, efficiency, and gearing. The acronym ‘POWER’ groups them: Profitability (gross margin, net margin, ROCE), Operational liquidity (current ratio, quick ratio), Working capital activity (inventory turnover, trade receivables collection), Earnings per share and Efficiency, and Risk (gearing, interest cover).
比率分析用于评估盈利能力、流动性、效率性和杠杆水平。缩写“POWER”将它们分组：盈利能力 (Profitability) —— 毛利率、净利率、已动用资本回报率；经营流动性 (Operational liquidity) —— 流动比率、速动比率；营运资本活动 (Working capital activity) —— 存货周转率、应收账款收款期；收益与效率 (Earnings per share and Efficiency)；风险 (Risk) —— 杠杆比率、利息保障倍数。
A quick profitability memory: Gross margin = Gross profit ÷ Revenue × 100. Think ‘Grow Revenue’ to highlight the numerator. For liquidity, current ratio = Current assets ÷ Current liabilities; ideally 1.5−2:1. Visualise a liquid gold mug with ‘2’ inscribed.
盈利能力的快速记忆：毛利率 = 毛利 ÷ 收入 × 100。联想“增收 (Grow Revenue)”以突出分子。对于流动性，流动比率 = 流动资产 ÷ 流动负债；理想值为 1.5 至 2 倍。可以想象一只刻有“2”的液态金杯。
12. Cash Flow Statements – The Bridge | 现金流量表 – 桥梁
The statement of cash flows explains the change in cash and cash equivalents. It bridges between accrual-based profit and actual cash movements. Use the ‘COF’ pattern: Cash from Operations, Financing, and Investment activities. Each section shows inflows and outflows.
现金流量表解释了现金及现金等价物的变动。它在权责发生制利润与实际现金流动之间架起桥梁。使用“COF”结构：来自经营活动 (Operations)、融资活动 (Financing) 和投资活动 (Investment) 的现金流量。每个部分列示流入与流出。
Operating cash flow can be prepared using the indirect method: start with profit and adjust for non-cash items like depreciation, gains/losses on disposal, and changes in working capital. Mnemonics: ‘Paper Profit Plus’ – add back paper deductions that didn’t use cash.
经营活动现金流可用间接法编制：从利润出发，调整折旧、处置损益等非现金项目以及营运资本变动。助记符：“Paper Profit Plus” —— 加回那些减少利润但未动用现金的纸上扣除项。
Remember that investing activities involve non-current assets; financing activities involve equity and borrowings. The net increase or decrease in cash plus the opening balance equals the closing cash balance, which must tie to the statement of financial position.
记住，投资活动涉及非流动资产；融资活动涉及权益和借款。现金净增加额或减少额加上期初余额等于期末现金余额，并且必须与财务状况表中的现金数字一致。
Published by TutorHao | Accounting Revision Series | aleveler.com
更多咨询请联系16621398022（同微信）
屏轩国际教育cambridge primary/secondary checkpoint, cat4, ukiset,ukcat,igcse,alevel,PAT,STEP,MAT, ibdp,ap,ssat,sat,sat2课程辅导，国外大学本科硕士研究生博士课程论文辅导