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

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

Mastering the specialised lexicon of accounting is pivotal for excelling in the Pre-U Cambridge syllabus. A robust vocabulary not only clarifies exam questions but also enables you to articulate financial logic with precision. This guide collates mnemonic devices, analogies and classification shortcuts to help you memorise key terms, from the accounting equation to auditing concepts.

掌握会计专业词汇对在Pre-U剑桥课程中脱颖而出至关重要。扎实的术语功底既能透彻理解考题，又能精准表达财务逻辑。本指南汇集了记忆术、类比法和分类捷径，助您牢记从会计恒等式到审计概念的核心术语。

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1. The Bedrock Role of Terminology | 术语的基石作用

Without a clear distinction between terms such as ‘accruals’ and ‘prepayments’, or ‘profit’ and ‘cash’, responses become ambiguous and lose marks. The acronym ALICE (Assets, Liabilities, Income, Capital, Expenses) instantly recalls the five fundamental account types. Visualise Alice in Wonderland falling down the balance sheet hole.

若无法清晰区分“应计费用”与“预付费用”或“利润”与“现金”，答案就会模糊并失分。缩略词ALICE（资产、负债、收入、资本、费用）能快速唤起五大基本账户类型。想象爱丽丝(Alice)掉进资产负债表洞穴的情景。

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2. The Accounting Equation Unlocked | 解锁会计恒等式

The core identity Assets = Liabilities + Equity can be encoded with the phrase ‘After Lunch, Energy’. Take ‘After’ for Assets, ‘Lunch’ for Liabilities and ‘Energy’ for Equity. For the expanded dynamic equation A = L + C + R – E – D (Capital, Revenue, Expenses, Drawings), chant ‘All Lions Can Roar Eagerly, Dancing’. This rhythmic sequence reinforces the sign changes of revenue and expenses.

核心恒等式 资产 = 负债 + 权益 可用短语“After Lunch, Energy”编码。将“After”对应资产，“Lunch”对应负债，“Energy”对应权益。对于扩展的动态等式 A = L + C + R – E – D（资本、收入、费用、提款），吟唱“All Lions Can Roar Eagerly, Dancing”。这一韵律强化了收入和费用的符号转换。

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3. Debits and Credits: DEAD CLIC | 借方与贷方：DEAD CLIC

The mnemonic DEAD CLIC remains unbeaten. Debit increases Expenses, Assets, Drawings; Credit increases Liabilities, Income, Capital. Think of DEAD items as what the business ‘owns, spends or takes out’, while CLIC items are what it ‘owes, earns or invests’.

助记法DEAD CLIC无可匹敌。借方增加费用、资产、提款；贷方增加负债、收入、资本。将DEAD项目视为企业“拥有、花费或提取”的，而CLIC项目则是“欠款、赚取或投入”的。

• DEAD: Debit raises Expenses, Assets, Drawings.
• DEAD：借方增加费用、资产、提款。
• CLIC: Credit raises Liabilities, Income, Capital.
• CLIC：贷方增加负债、收入、资本。

Position them on a T-account: left is debit, right is credit. Visualise a clock face where the left side (9 o’clock) is debit and the right side (3 o’clock) is credit.

在T型账户中定位：左方为借，右方为贷。想象钟面，左侧（9点钟）为借方，右侧（3点钟）为贷方。

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4. Accruals vs. Prepayments: Time-Travel Test | 应计与预付：时间旅行测试

Accruals represent expenses incurred but not yet paid – a time traveller who has performed the work but has not collected the cash. Prepayments are payments made in advance for future benefits – you have paid for a ticket before the show. Use the mnemonic ‘APPEAR’: Accrued Payable (liability), Prepaid Expense (Asset).

应计费用代表已发生但尚未支付的费用——如同时间旅行者已完成工作却未收现款。预付费用则是为获取未来利益而预先支付的款项——演出前已购票。使用“APPEAR”记忆：应计应付（负债），预付费用（资产）。

Always ask: has the benefit been consumed? If yes and not paid → accrual. If paid but not consumed → prepayment.

始终发问：服务是否已被消耗？若是且未付款 → 应计。若已付款但未消耗 → 预付。

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5. Current vs. Non-Current: The One-Year Rule | 流动与非流动：一年规则

Any asset expected to be turned into cash, sold or used up within twelve months of the reporting date is current. Apply the ‘birthday test’: if it converts to cash before your next birthday, it is current. For liabilities, current means due within the same operating cycle.

任何预计在报告日后十二个月内变现、出售或被耗用的资产均属流动。运用“生日测试”：若在下个生日前能转换为现金，即为流动。对于负债，流动意味着在同一经营周期内到期。

Non-current assets are the ‘long stay’; current assets are the ‘short trip’. Link non-current to ‘NON-stop productive for years’.

非流动资产是“长居客”；流动资产是“短途旅行”。将非流动联想为“NON-stop productive for years（多年不停产）”。

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6. Financial Statements: Snapshot and Video | 财务报表：快照与视频

The Statement of Financial Position (SOFP) captures the financial standing at one point in time – a photograph. The Statement of Profit or Loss (SOPL) records performance over a period – a video. Link SOFP to ‘Still On Frozen Pose’; SOPL to ‘Story Of Performance Live’.

财务状况表（SOFP）捕捉某一时点的财务状况——一张照片。损益表（SOPL）记录一段时期的业绩——一段视频。将SOFP联想为“Still On Frozen Pose（定格姿势）”；SOPL为“Story Of Performance Live（业绩实况故事）”。

Net profit from SOPL feeds into retained earnings in the SOFP. Never forget the ‘profit pipeline’.

损益表的净利润汇入财务状况表的留存收益。切勿忘记这条“利润管道”。

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7. Revenue vs. Capital Expenditure | 收益支出与资本支出

Revenue expenditure covers day-to-day running costs (repairs, rent, salaries). Capital expenditure achieves long-term benefit (buying machinery, upgrading a building). The acronym ‘ReX = Recurring Expense; CapEx = Creating Asset’ works perfectly.

收益支出涵盖日常运营成本（维修、租金、薪金）。资本支出获取长期利益（购买机器、升级建筑）。缩略词“ReX = 经常性费用；CapEx = 创造资产”完美适用。

Misclassifying a capital item as revenue understates profit and assets – remember ‘Capital goes to the SOFP, Revenue hits SOPL instantly’.

误将资本项目归类为收益会低估利润和资产——牢记“资本进入财务状况表，收益立即影响损益表”。

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8. Depreciation Methods: SLIDE and RB | 折旧方法：SLIDE与RB

Straight-line depreciation spreads cost evenly. The mnemonic ‘SLIDE’ stands for Straight-Line Is Dividing Equally. Formula: (Cost – Residual Value) ÷ Useful Life. Reducing balance applies a constant percentage to the carrying amount; early years carry a larger charge. Remember ‘RB = Reducing Bubble’ – starts big, shrinks over time.

直线法折旧均匀分摊成本。“SLIDE”代表直线就是平分。公式：(成本 – 残值) ÷ 使用寿命。余额递减法对账面价值采用恒定百分比；早期年份折旧额较大。记住“RB = Reducing Bubble（递减气泡）”——开始大，逐渐缩小。

Method	Formulas	记忆提示
Straight-line	(Cost − Residual Value) ÷ Useful Life	直线均分，每年相同
Reducing Balance	Carrying Amount × %	余额递减，先大后小

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9. Ratio Analysis: Memory Formulas | 比率分析：记忆公式

Ratios unlock performance secrets. Profitability: Gross Margin = (Gross Profit ÷ Revenue) × 100. ‘Gross is across’ — revenue divides gross profit. Operating Margin = (Operating Profit ÷ Revenue) × 100.

比率揭开业绩秘密。盈利能力：毛利率 = (毛利 ÷ 收入) × 100。“Gross is across”——收入除以毛利。营业利润率 = (营业利润 ÷ 收入) × 100。

Liquidity: Current Ratio = Current Assets ÷ Current Liabilities. Sing ‘C A L’ as ‘Cow Always Licks’. Quick Ratio removes inventory: (Current Assets – Inventory) ÷ Current Liabilities. Efficiency: Inventory Turnover = Cost of Sales ÷ Average Inventory; think ‘turn over a new inventory leaf’.

流动性：流动比率 = 流动资产 ÷ 流动负债。吟唱“C A L”为“Cow Always Licks”。速动比率剔除存货：(流动资产 – 存货) ÷ 流动负债。效率：存货周转率 = 销售成本 ÷ 平均存货；联想“翻新存货之叶”。

Ratio	Formula	速记口诀
Gross Margin	(Gross Profit ÷ Revenue) × 100	利润在上，收入在下，乘百得率
Current Ratio	CA ÷ CL	奶牛常舔盐(CA ÷ CL)
Quick Ratio	(CA − Inventory) ÷ CL	速动，撇去存货的浮沫
Inventory Turnover	Cost of Sales ÷ Average Inv.	成本除平均，周转快慢见分晓

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10. Costing Terminology: Direct, Indirect, Fixed, Variable | 成本术语：直接、间接、固定、变动

Direct costs are traceable to a product (raw materials, direct labour). Use ‘D-TRACE’. Indirect costs (overheads) are shared. Fixed costs (rent, salaries) stay put regardless of output. ‘FIXED stays FIXED’. Variable costs (materials, packaging) move with volume. Remember the contribution mantra: Sales – Variable Cost = Contribution. ‘Super Very Confident’ or ‘C = S − V’.

直接成本可追溯到产品（原材料、直接人工），使用“D-TRACE”。间接成本（制造费用）则分摊。固定成本（租金、薪金）无论产量如何均不变。“固定的就保持固定”。变动成本（材料、包装）随产量变动。牢记贡献毛利口诀：销售收入 – 变动成本 = 贡献毛利。“Super Very Confident”或“C = S − V”。

Break-even sales units = Fixed Costs ÷ Contribution per unit. Chant ‘Fix the Bridge’: Fixed costs over contribution builds the bridge to zero profit.

盈亏平衡销量 = 固定成本 ÷ 单位贡献毛利。吟诵“Fix the Bridge（修桥）”：固定成本除以贡献毛利就是通向零利润的桥梁。

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11. Share Capital and Reserves Code | 股本与储备密码

Ordinary shares carry voting rights; preference shares usually carry a fixed dividend but no vote. Memory: ‘Ordinary people VOTE, Preference people want DIVIDENDS first.’ Share premium arises when shares are issued above par value; think ‘Premium is price above face’.

普通股带有投票权；优先股通常带有固定股息但无投票权。记忆：“普通人投票，优先人先拿股息。”股份溢价来自股票发行价超过面值；想想“溢价就是超越面值的价格”。

Retained earnings are cumulative profits kept in the business. The abbreviation ‘R.E.’ recalls ‘Reinvested Earnings’. Capital redemption reserve and revaluation reserve safeguard legal capital.

留存收益是企业累积保留的利润。缩写“R.E.”令人想到“Reinvested Earnings（再投资收益）”。资本赎回储备和重估储备保护法定资本。

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12. Internal Control and Auditing Vocabulary | 内部控制与审计词汇

Segregation of duties prevents fraud; remember ‘SCAM’ — Segregate Custody, Authorisation, Recording, and Management. Audit evidence: vouching traces from ledger back to source documents (‘Vouch = exit the ledger’); verification confirms existence (‘Verify = Visible’).

职责分离防止舞弊；记住“SCAM”——分离保管、授权、记录和管理。审计证据：核证从分类账追溯到原始凭证（“核证 = 退出分类账”）；核实确认存在性（“核实 = 可见的存在”）。

Internal control procedures – bank reconciliations, physical inventory counts, approval limits – form the ‘BPA shield’. Bank reconciliation matches bank statement to cash book; it’s ‘Reconciling the unsynchonised twins’.

内部控制程序——银行调节表、实物盘点、审批限额——构成“BPA护盾”。银行调节表将银行对账单与现金出纳簿匹配；这是“调解不同步的双胞胎”。

Published by TutorHao | Accounting Revision Series | aleveler.com

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