Pre-U AQA Accounting: Vocabulary & Terminology Memorisation Guide | Pre-U AQA 会计：词汇术语速记指南

📚 Pre-U AQA Accounting: Vocabulary & Terminology Memorisation Guide | Pre-U AQA 会计：词汇术语速记指南

Mastering accounting terminology is the first critical step towards exam success in the Pre-U AQA Accounting course. Precise language allows you to interpret examination questions correctly, structure coherent answers, and demonstrate the depth of understanding that examiners expect. This guide groups essential terms by topic and provides contextualised explanations, memory shortcuts, and real syllabus applications to help you memorise them efficiently.

掌握会计术语是 Pre-U AQA 会计课程考试成功的第一步。准确的语言能帮助你正确解读考题、构建条理清晰的答案，并展现考官所期望的理解深度。本指南将核心词汇按主题分组，配有情境解释、记忆窍门和真实考纲应用，旨在帮助你高效记忆。

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1. The Accounting Equation and Fundamental Elements | 会计等式与基本要素

Assets are resources controlled by the entity as a result of past events from which future economic benefits are expected to flow. They are divided into non‑current assets (retained for more than one year) and current assets (realised within twelve months). Memorise this by linking ‘non‑current’ with longevity and ‘current’ with the operating cycle.

资产是指企业因过去事项而控制的，预期将带来未来经济利益的资源。它们分为非流动资产（持有超过一年）和流动资产（在十二个月内变现）。你可将“非流动”与长期性联系起来，将“流动”与营业周期联系起来加以记忆。

Liabilities are present obligations of the entity arising from past events, the settlement of which is expected to result in an outflow of resources. Current liabilities are due within twelve months, while non‑current liabilities extend beyond one year.

负债是指企业因过去事项而承担的现时义务，预期偿还时会导致资源流出。流动负债在十二个月内到期，非流动负债则超过一年。

Equity is the residual interest in the assets after deducting all liabilities. It comprises capital introduced and retained profits. The fundamental equation Assets = Liabilities + Equity must always hold.

权益是扣除全部负债后剩余的资产利益，包括投入资本和留存利润。基本等式资产 = 负债 + 权益必须始终成立。

Income encompasses revenue from ordinary activities plus gains. Expenses are decreases in economic benefits during the accounting period. Using the expanded equation helps you visualise how profit affects equity:

收入包括日常活动带来的收益及其他利得。费用是会计期间内经济利益的减少。借助扩展等式可直观理解利润如何影响权益：

Assets = Liabilities + Equity + (Income − Expenses)

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2. Double-Entry Rules: Debits and Credits | 复式记账规则：借方与贷方

Every transaction has a dual effect. Debit (Dr) means an entry on the left side of an account; credit (Cr) is an entry on the right side. For asset and expense accounts, a debit increases the balance and a credit decreases it. For liabilities, equity, and income accounts, the opposite applies.

每笔交易都有双重影响。借记（Dr）指账户左侧的分录；贷记（Cr）指右侧的分录。对于资产和费用类账户，借方增加余额，贷方减少余额；对于负债、权益和收入类账户则相反。

Use the mnemonic DEAD CLIC to recall how balances rise: Debits increase Expenses, Assets, and Drawings; Credits increase Liabilities, Income, and Capital.

借用助记符号 DEAD CLIC 牢记余额增加规则：借方增加费用、资产和提款；贷方增加负债、收入和资本。

When purchasing machinery for cash, you debit the Machinery account (asset increasing) and credit Bank. Always check that total debits equal total credits for every journal entry.

以现金购买机器时，借记机器账户（资产增加），贷记银行存款。始终确保每笔分录借方总额等于贷方总额。

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3. Books of Prime Entry and Ledgers | 原始分录账簿与分类账

Sales day book records credit sales from copies of invoices. Purchases day book records credit purchases. Cash book serves as both a book of prime entry and part of the double‑entry for cash and bank transactions. The journal is used for non‑regular entries such as correction of errors, acquisition of non‑current assets on credit, and year‑end adjustments.

销售日记簿根据发票副本记录赊销。采购日记簿记录赊购。现金簿既是原始账簿，又是现金及银行存款复式记账的一部分。普通日记账用于非日常分录，如更正错误、赊购非流动资产和年末调整等。

The general ledger contains all T‑accounts where the double‑entry is completed. Subsidiary ledgers, such as the sales ledger (debtors) and purchases ledger (creditors), provide detailed breakdowns that are controlled by the sales ledger control account and purchases ledger control account respectively.

总分类账包含完成复式记账的全部T型账户。明细分类账，如销售明细账（债务人）和采购明细账（债权人），提供明细信息，分别由销货控制账户和购货控制账户进行统驭。

Memorise the flow: source documents → books of prime entry → ledgers → trial balance. This chain ensures audit trail and accuracy.

记住流程：原始凭证 → 原始分录账簿 → 分类账 → 试算平衡表。这一链条确保审计线索和准确性。

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4. Trial Balance and Errors | 试算平衡与错误类型

A trial balance lists all general ledger balances at a point in time to check that total debits equal total credits. It is a tool for arithmetic accuracy, not a definitive proof that the books are error‑free.

试算平衡表在某个时点列示所有总账余额，用以检查借方总额是否等于贷方总额。它只是算术准确性的工具，并不能证明账簿完全没有错误。

Errors that do not affect the trial balance include omission, commission, principle, original entry, compensating errors, and complete reversal of entries. The trial balance still balances despite these mistakes. Errors that cause an imbalance, such as single‑sided entries or incorrect additions in ledger accounts, are revealed and a suspense account is opened temporarily.

不影响试算平衡的错误包括漏记、过账错误（账户记错）、原则性错误、原始分录错误、抵销性错误以及分录完全颠倒。尽管存在这些错误，试算平衡仍然成立。导致不平衡的错误，如单边分录或账户加总错误，则会被发现，此时会临时开立暂记账户。

When checking your work, remember: a balanced trial balance confirms double‑entry discipline but not necessarily the completeness or correctness of the accounting records.

检查作业时请记住：试算平衡仅证实复式记账逻辑，并不一定确保会计记录的完整性和正确性。

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5. Adjustments: Accruals and Prepayments | 调整：应计与预付款项

The accruals concept requires expenses and income to be matched to the period in which they are incurred or earned, regardless of the cash flow. An accrued expense is an obligation for a benefit received that has not been billed by the period‑end. It is recorded as a liability (accruals) and an increase to the expense.

应计概念要求费用和收入匹配于其发生或赚取的期间，而非现金收付期。应计费用是指已获取利益但期末尚未收到账单的付款义务，记为负债（应计项）并增加相应费用。

A prepayment arises when a payment is made in advance for an expense that relates to a future period. It is recorded as a current asset and the expense in the income statement is reduced accordingly.

预付款项指的是为未来期间的费用提前付款的情况。它被记为流动资产，利润表中的费用金额则相应减少。

Accrued income is earned but not yet received; deferred income (income received in advance) is recorded as a liability until the performance obligation is satisfied. A typical exam scenario will ask you to adjust rent, insurance, or interest accounts.

应计收入是已赚取但尚未收到的收入；递延收入（预收收入）在履约义务完成前计入负债。典型考题会要求你调整租金、保险费或利息账户。

The standard journal is to debit the expense account and credit Accruals for accrued expenses, and to debit Prepayments and credit the expense account for prepayments.

标准分录为：对于应计费用，借记费用账户、贷记应计项；对于预付款项，借记预付款项、贷记费用账户。

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6. Depreciation and Disposal of Non‑Current Assets | 折旧与非流动资产处置

Depreciation is the systematic allocation of a non‑current asset’s depreciable amount over its useful life. The two main methods tested are the straight‑line method (equal annual charge) and the reducing balance method (a constant percentage on the net book value).

折旧是指将非流动资产的可折旧金额在其使用寿命内系统分摊。主要考察的两种方法为直线法（等额年费用）和余额递减法（按账面净值乘以固定百分比）。

Straight‑line charge = (Cost − Residual value) ÷ Useful life

The carrying amount (net book value) is cost minus accumulated depreciation. When an asset is sold, the disposal account collects the original cost and the accumulated depreciation, and the sale proceeds are compared with the carrying amount to determine a profit or loss on disposal.

账面净值（净值）等于成本减去累计折旧。出售资产时，处置账户汇集原始成本和累计折旧，将出售所得与账面净值对比，即可得出处置损益。

Journal entries: debit Disposal and credit Asset at cost; debit Accumulated depreciation and credit Disposal; on receipt, debit Bank and credit Disposal. Any balancing figure on the Disposal account is transferred to the income statement.

分录示例：借记资产处置，贷记资产（以成本计）；借记累计折旧，贷记处置；收到款项时借记银行存款，贷记处置。处置账户的平衡差额则转入利润表。

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7. Irrecoverable Debts and Allowances | 坏账与坏账准备

An irrecoverable debt (bad debt) is a receivable confirmed as uncollectible. It is written off by debiting Irrecoverable Debts Expense and crediting Trade Receivables. The allowance for doubtful debts is a provisions account that estimates future credit losses in compliance with the prudence concept.

坏账是指已确认无法收回的应收账款。注销时借记坏账费用，贷记应收账款。坏账准备是根据谨慎性原则预计未来信用损失的一个备抵账户。

A specific allowance is calculated by reviewing individual trade receivables, while a general allowance applies a percentage to total receivables based on past experience. The movement in allowance (increase or decrease) is charged or credited to the income statement.

特定准备通过逐项审查应收账款来确定，一般准备则依据过往经验对全部应收账款按百分比计提。准备的变动（增加或减少）计入利润表。

Memorise the double‑entry: to create or increase an allowance, debit Irrecoverable Debts Expense, credit Allowance for Doubtful Debts. To reduce the allowance, reverse the entry. On the statement of financial position, trade receivables are shown net of the allowance.

记住分录：计提或增加准备时，借记坏账费用，贷记坏账准备；减少准备时，分录相反。在财务状况表上，应收账款以扣除准备后的净额列示。

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8. Financial Statements Structure | 财务报表结构

The statement of profit or loss presents income less expenses to arrive at profit for the year. Key sections to memorise: revenue, cost of sales (opening inventory + purchases − closing inventory), gross profit, distribution costs, administrative expenses, other operating income, finance costs, and profit before tax.

利润表列示收入减费用以得出年度利润。需熟记的关键部分：营收、销售成本（期初存货 + 采购 − 期末存货）、毛利、销售费用、管理费用、其他经营收益、财务费用及税前利润。

The statement of financial position lists assets (non‑current then current), equity, and liabilities (non‑current then current). Equity is typically presented as share capital, retained earnings, and other reserves. The statement of cash flows classifies cash flows into operating, investing, and financing activities.

财务状况表列示资产（先非流动后流动）、权益及负债（先非流动后流动）。权益通常包括股本、留存收益和其他储备。现金流量表将现金流分为经营活动、投资活动和筹资活动。

Connecting the statements: profit for the year flows into retained earnings, and the closing cash balance appears on both the statement of cash flows and the statement of financial position. Understanding this linkage helps you detect errors in exam‑style construction questions.

报表之间的勾稽关系：本年利润转入留存收益，期末现金余额同时出现在现金流量表和财务状况表上。理解这一联系有助于在考试建构题中发现错误。

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9. Key Ratios for Analysis | 关键比率分析

Profitability ratios assess the ability to generate profit. Gross profit margin = (Gross profit ÷ Revenue) × 100%. Operating profit margin = (Operating profit ÷ Revenue) × 100%. Return on capital employed (ROCE) = (Profit before interest and tax ÷ Capital employed) × 100%.

盈利能力比率衡量创造利润的能力。毛利率 =（毛利 ÷ 营收）× 100%；营业利润率 =（营业利润 ÷ 营收）× 100%；运用资本回报率（ROCE）=（息税前利润 ÷ 运用资本）× 100%。

Liquidity ratios reveal short‑term solvency. Current ratio = Current assets ÷ Current liabilities. Acid test (quick) ratio = (Current assets − Inventories) ÷ Current liabilities. An ideal range depends on the industry but the acid test ratio should normally be at least 1:1 to offer comfort over liquidity.

流动性比率反映短期偿债能力。流动比率 = 流动资产 ÷ 流动负债；速动比率 =（流动资产 − 存货）÷ 流动负债。理想范围因行业而异，但速动比率通常至少应达到 1:1 才能令人安心。

Efficiency ratios: trade receivables collection period = (Trade receivables ÷ Credit sales) × 365 days. Inventory turnover = Cost of sales ÷ Average inventory, or inventory days = (Average inventory ÷ Cost of sales) × 365. These ratios show how efficiently working capital is managed.

效率比率：应收账款回收期 =（应收账款 ÷ 赊销额）× 365 天；存货周转率 = 销售成本 ÷ 平均存货，或存货周转天数 =（平均存货 ÷ 销售成本）× 365。这些比率体现营运资本管理效率。

Gearing ratio = (Non‑current liabilities ÷ Capital employed) × 100% or using debt to equity. It measures financial risk. The interest cover ratio = Profit before interest and tax ÷ Finance costs, indicating the margin of safety for interest payments.

杠杆比率 =（非流动负债 ÷ 运用资本）× 100% 或采用负债与权益比，衡量财务风险。利息保障倍数 = 息税前利润 ÷ 财务费用，反映支付利息的安全边际。

Memorising ratios is easier when you group them by purpose and understand the story each tells about the business.

将比率按目的分组，并理解每个比率所讲述的企业故事，可更容易地记住它们。

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10. Inventory Valuation: FIFO and AVCO | 存货计价：先进先出与加权平均

Under IAS 2, inventories are valued at the lower of cost and net realisable value. The cost must be assigned using a consistent cost formula. AQA expects you to apply FIFO (first‑in, first‑out) and AVCO (average cost).

根据 IAS 2，存货按成本与可变现净值孰低计价。必须采用一致的成本公式来分配成本。AQA 要求你运用先进先出法（FIFO）和加权平均法（AVCO）。

FIFO assumes that the oldest items are sold first; closing inventory reflects the most recent costs. In times of rising prices, FIFO produces a higher closing inventory value and higher profit, but also higher tax burden. AVCO recalculates a weighted average unit cost after each purchase or at the period‑end. The formula:

FIFO 假设最早购入的存货最先售出，期末存货反映最近的成本。物价上涨时，FIFO 会产生较高的期末存货价值和利润，但税负也更高。AVCO 在每次采购后或期末重新计算加权平均单位成本。计算公式为：

AVCO = Total cost of inventory held ÷ Total units held

For periodic AVCO, use total goods available for sale during the period. In perpetual AVCO, a new average is computed after every receipt. Be comfortable with both approaches for examination scenarios.

在定期制下，AVCO 使用期间内可供销售的全部商品总量计算；在永续制下，每次入库后都重新计算平均成本。要熟练应对这两种考查情景。

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11. Control Accounts and Reconciliations | 控制账户与调节

A sales ledger control account summarises all individual trade receivable accounts. Its balance should equal the total of all debtors’ balances in the sales ledger. Import the totals from the books of prime entry: credit sales from the sales day book, receipts from cash book, returns, and discounts.

销货控制账户汇总所有应收账款明细账户，其余额应与销售明细账中全部债务人余额之和相等。需根据原始账簿的汇总数过入：赊销额来自销售日记簿，收款来自现金簿，还有退货和折扣。

Purchases ledger control account works similarly, monitoring trade payables. Memorise typical debit entries: payments to suppliers, purchase returns, and discounts received. Credit entries include credit purchases and interest charged by suppliers.

购货控制账户以类似方式监控应付账款。请牢记常见的借方分录：支付供应商款、采购退货和已收折扣。贷方分录则包括赊购和供应商收取的利息。

Bank reconciliation explains the differences between the cash book balance and the bank statement balance. Items requiring adjustment include unpresented cheques, outstanding lodgements, bank errors, and standing orders or direct debits not yet recorded. Present the reconciliation as a logical vertical calculation rather than a T‑account.

银行存款调节表解释现金簿余额与银行对账单余额之间的差异。需要调整的项目包括未兑现支票、在途存款、银行错误以及尚未记录的自动转账或直接借记。应当以清晰的竖式计算形式而非T型账户格式来呈现。

Control accounts and reconciliations are powerful internal checks that strengthen the reliability of financial records.

控制账户和调节表是强有力的内部检查手段，能增强财务记录的可靠性。

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12. Partnership and Company Accounting Terms | 合伙企业及公司会计术语

In partnership accounting, a capital account records the partners’ permanent investment, while a current account handles profit shares, drawings, and interest on capital or drawings. The appropriation account splits the profit or loss according to the partnership agreement: salaries, interest on capital, and the residual profit‑sharing ratio.

在合伙会计中，资本账户记录合伙人的永久投资，而往来账户处理利润分配、提款以及资本利息或提款利息。利润分配账户根据合伙协议分割损益：包括薪金、资本利息和剩余利润分配比例。

Goodwill in a partnership may be valued on admission or retirement and is credited or debited to partners’ capital accounts in the old profit‑sharing ratio. Retiring partners often receive a transfer to a loan account if their capital is not paid immediately.

合伙企业中的商誉在入伙或退伙时可能被评估，并按原损益比例记入或冲减合伙人资本账户。退伙人若未立即收回资本，通常将其转入贷款账户。

Limited company terminology: authorised share capital (now called authorised number of shares), issued share capital, and paid‑up capital. Ordinary shares and preference shares carry different rights. Retained earnings accumulate profits not distributed as dividends. Companies present a statement of changes in equity showing share issues, dividends, and total comprehensive income.

有限公司术语：法定股本（现称法定股份数）、已发行股本和实收资本。普通股与优先股享有不同权利。留存收益是未作为股利分配的累积利润。公司需编制权益变动表，列示股份发行、股利和综合收益总额。

Other important corporate terms: debentures (long‑term loans secured on assets), dividends declared (liability once approved), and reserves such as revaluation surplus. Their classification in the statement of financial position is frequently assessed.

其他重要公司术语：债券（以资产担保的长期借款）、已宣告股利（一经批准即成为负债）以及重估价盈余等储备。它们在财务状况表中的分类经常被考查。

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