Pre-U CAIE Accounting: A Quick Guide to Memorising Key Terms | Pre-U CAIE 会计：词汇术语速记指南

📚 Pre-U CAIE Accounting: A Quick Guide to Memorising Key Terms | Pre-U CAIE 会计：词汇术语速记指南

Mastering accounting terminology is the cornerstone of success in Pre-U CAIE examinations. This guide presents the most essential terms with clear definitions, memory aids, and bilingual explanations. Read each pair of sentences, repeat them aloud, and you will internalise the language of accounting quickly and confidently.

掌握会计术语是 Pre-U CAIE 考试成功的基石。本指南用清晰的定义、记忆辅助和双语解释呈现最关键的术语。阅读每一组句子，大声重复，你就能迅速且自信地内化会计语言。

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1. Fundamental Accounting Concepts | 基本会计概念

Accounting Entity Concept: The business is treated as a legal and accounting unit distinct from its owners. The owner’s personal transactions must never be mixed with business records.

会计主体概念：企业被视为与其所有者不同的法律和会计单元。所有者的个人交易绝不能与业务记录混在一起。

Going Concern Concept: Financial statements are prepared on the assumption that the entity will continue to operate for the foreseeable future. Assets are therefore valued at historical cost, not liquidation value.

持续经营概念：财务报表基于主体将在可预见未来继续经营的假设编制。因此资产按历史成本而非清算价值计量。

Accruals (Matching) Concept: Revenue is recognised when earned, and expenses are recognised when incurred, regardless of when cash is received or paid. This ensures profit reflects economic effort, not merely cash flows.

权责发生制（配比）概念：收入在赚取时确认，费用在发生时确认，而不论现金收付时间。这确保利润反映经济努力，而非仅仅是现金流。

Prudence Concept: Profits should not be anticipated, but all foreseeable losses must be provided for immediately. Inventory is stated at the lower of cost and net realisable value.

审慎性概念：不应预期利润，但必须立即对所有可预见的损失计提准备。存货按成本与可变现净值孰低列示。

Consistency Concept: The same accounting methods and presentation formats should be applied from one period to the next, unless a change is justified and disclosed. This allows meaningful comparison of financial statements.

一致性概念：除非有正当理由并披露，否则各期应采用相同的会计方法和列报格式。这样才能对财务报表进行有意义的比较。

Mnemonic tip: Use the acronym ACE (Accruals, Consistency, Entity) to recall three core concepts; then add GP (Going concern, Prudence) for a complete conceptual framework.

记忆技巧：用首字母缩略词 ACE（权责发生制、一致性、主体）记三个核心概念；再补上 GP（持续经营、审慎性）构成完整的概念框架。

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2. The Accounting Equation and Double-Entry Rules | 会计等式与复式记账规则

Accounting Equation: Assets = Liabilities + Owner’s Equity. Every single transaction will have a dual effect that keeps this equation in perfect equilibrium.

会计等式：资产 = 负债 + 所有者权益。每一笔交易都会产生双重影响，使这一等式始终保持完美平衡。

Double-entry system: For every debit entry recorded, there must be an equal and corresponding credit entry. The total value of debits must always equal the total value of credits.

复式记账系统：每记录一笔借方分录，就必须有相等且对应的贷方分录。借方总额必须始终等于贷方总额。

DEAD CLIC rule: Debit entries are used to increase Expenses, Assets, and Drawings. Credit entries are used to increase Liabilities, Income, and Capital.

D.E.A.D. C.L.I.C. 规则：借方分录用于增加费用（E）、资产（A）、提款（D）。贷方分录用于增加负债（L）、收入（I）、资本（C）。

Trade receivables: Amounts owing by customers who purchased goods or services on credit. This is an asset to the business, often called debtors.

应收账款：客户赊购商品或服务所欠的金额。这是企业的资产，常称为债务人。

Trade payables: Amounts the business owes to suppliers for credit purchases. This is a liability, often called creditors.

应付账款：企业因赊购而欠供应商的金额。这是一项负债，常称为债权人。

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3. Books of Original Entry and Ledgers | 原始账簿与分类账

Sales Day Book: A special journal used to record all credit sales of goods. Each entry is later posted to the debit side of individual customer accounts in the sales ledger.

销售日记账：用于记录所有商品赊销的专用日记账。每笔记录随后过账至销售分类账中各个客户账户的借方。

Purchases Day Book: A book of prime entry that lists all credit purchases of goods for resale. The totals are posted to the purchases account and to suppliers’ accounts.

采购日记账：记录所有用于再销售的商品赊购的原始分录簿。总额过账至采购账户和供应商账户。

Cash Book: Records all cash and bank transactions. It functions as both a book of prime entry and a ledger account, showing cash at bank and cash in hand.

现金日记账：记录所有现金和银行交易。它兼具原始分录簿和分类账的功能，反映银行存款和库存现金。

General Ledger: Contains all the nominal accounts, including income, expenses, assets, and liabilities. It summarises the financial data posted from the specialised journals and cash book.

总分类账：包含所有名义账户，包括收入、费用、资产和负债。它汇总从专用日记账和现金日记账过账的财务数据。

Subsidiary ledgers: The sales ledger (debtors ledger) and purchases ledger (creditors ledger) hold the detailed individual accounts, while the general ledger carries the control accounts.

明细分类账：销售分类账和采购分类账记录详细的个别账户，而总分类账载有控制账户。

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4. Trial Balance and Correction of Errors | 试算平衡表与错误更正

Trial Balance: A list of all closing balances from the general ledger at a particular date. The total of debit balances should equal the total of credit balances; any difference signals recording errors.

试算平衡表：特定日期来自总分类账的所有期末余额的列表。借方余额合计应等于贷方余额合计；任何差额都表明存在记录错误。

Error of Commission: A transaction is posted to the correct class of account but the wrong personal account. For example, a credit sale is debited to Customer A instead of Customer B.

入账错误：交易记入正确类别的账户但错误的个人账户。例如，赊销借记了客户 A 而非客户 B。

Error of Principle: An entry is made in the wrong class of account, such as treating the purchase of a delivery van as a revenue expense. This breaks accounting rules.

原则性错误：分录记入错误类别的账户，例如将购买货车视为收益性支出。这违反了会计规则。

Error of Original Entry: The incorrect figure is entered in both the debit and credit sides, so the trial balance still agrees but the amounts are wrong.

原始分录错误：借方和贷方均输入了错误数字，因此试算平衡表依然平衡但金额有误。

Suspense Account: A temporary account opened to force the trial balance to agree while the error is being located. Once the error is found and corrected, the suspense account balance is eliminated.

暂记账户：为查找错误期间强行让试算平衡表平衡而开设的临时账户。一旦发现并更正错误，暂记账户余额即被消除。

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5. Adjustments for Accruals and Prepayments | 应计与预付调整

Accrued Expense: An expense that has been incurred during the period but has not yet been paid by the year-end. An adjusting entry debits the expense account and credits an accrued liability.

应计费用：当期已发生但至年末尚未支付的费用。调整分录借记费用账户，贷记应计负债。

Prepaid Expense: A payment made in advance for benefits to be received in the next accounting period. The adjusting entry debits a prepayment asset and credits the relevant expense account.

预付费用：为下一个会计期间将获得的利益而提前支付的款项。调整分录借记预付资产，贷记相关费用账户。

Accrued Income: Revenue that has been earned but not yet received or invoiced. It is recorded as a current asset and credited to the income account.

应计收入：已赚得但尚未收到或开票的收入。它记录为一项流动资产，并贷记收入账户。

Deferred Income: Cash received in advance for services or goods not yet provided. This is recorded as a liability until the revenue is earned.

递延收入：为尚未提供的服务或货物而预先收到的现金。在收入赚得前，这作为负债记录。

The matching principle demands that expenses and income be reported in the period to which they relate, hence these year-end adjustments are essential for fair profit measurement.

配比原则要求费用和收入在其相关期间报告，因此这些年末调整对于公允计量利润至关重要。

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

Depreciation: The systematic allocation of the depreciable amount of a non-current asset over its useful life. It matches the cost of the asset to the revenue it generates, not a fall in market value.

折旧：非流动资产应折旧金额在其使用寿命内的系统分配。它将资产成本与其产生的收入配比，而非反映市场价值的下降。

Straight-line method: Depreciation charge = (Cost – Residual value) ÷ Useful life. This method spreads the cost evenly over the asset’s life.

直线法：折旧费用 = (成本 – 残值) ÷ 使用年限。该方法将成本在资产寿命内均匀分摊。

Reducing balance method: A constant percentage is applied to the reducing net book value each year. This results in higher depreciation charges in the earlier years.

余额递减法：每年按固定百分比乘以递减的账面净值计提。这导致早期折旧费用更高。

Net Book Value (NBV): Cost less accumulated depreciation to date. This is the carrying amount presented in the statement of financial position.

账面净值 (NBV)：成本减去截至目前的累计折旧。这是在财务状况表中列示的账面金额。

On disposal, the difference between the sale proceeds and the NBV is a profit or loss on disposal, recognised in the income statement, not as part of revenue.

处置时，销售收入与账面净值之间的差额为处置利得或损失，在损益表中确认，而非作为收入的一部分。

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7. Preparation of Financial Statements | 财务报表编制

Income Statement: Calculates gross profit (Revenue – Cost of Sales) and then deducts all operating expenses to arrive at profit for the period. It presents the financial performance over a span of time.

利润表：计算毛利润（收入 – 销售成本），然后扣除所有营业费用得出当期净利润。它列示了一段时间内的财务业绩。

Statement of Financial Position: A snapshot of the entity’s assets, liabilities, and equity at the reporting date. It proves that Assets = Liabilities + Equity.

财务状况表：反映主体在报告日资产、负债和权益的瞬间情况。它证明资产 = 负债 + 权益。

Current assets: Resources expected to be realised in cash, sold, or consumed within one year. Examples include inventory, trade receivables, and prepayments.

流动资产：预期在一年内变现、出售或消耗的资源。例如存货、应收账款和预付款项。

Non-current liabilities: Obligations not due for settlement within one year, such as long-term bank loans and debentures.

非流动负债：不在一年内到期清偿的义务，如长期银行贷款

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