📚 Pre-U CIE Accounting: A Quick Memorisation Guide to Key Terms | Pre-U CIE 会计：词汇术语速记指南
Mastering accounting terminology is half the battle in Pre-U CIE Accounting. This guide presents clever mnemonics, memory hooks, and bilingual explanations to help you instantly recall the definitions and treatment of key terms—from the basics of debit and credit to complex concepts like accruals, depreciation, and ratio formulas.
掌握会计术语是攻克 Pre-U CIE 会计考试的关键一步。本指南提供巧妙的口诀、记忆线索和中英双语解释，帮助你迅速记住从借贷基础到应计项目、折旧以及比率公式等各类关键术语的定义与处理方法。
1. The Language of Debit and Credit | 借与贷的语言
Double-entry bookkeeping rests on one essential rule: every transaction has a dual effect. To instantly know which side to use, commit the mnemonic DEAD CLIC to memory. DEAD stands for Debit increases in Expenses, Assets, and Drawings. CLIC stands for Credit increases in Liabilities, Income, and Capital. Simply recall ‘DEAD accounts go up on the left, CLIC accounts go up on the right’.
复式记账的核心规则是每笔交易都具有双重影响。为了迅速判断使用哪一方，请牢记口诀 DEAD CLIC。DEAD 代表借方（Debit）增加费用（Expenses）、资产（Assets）和提款（Drawings）。CLIC 代表贷方（Credit）增加负债（Liabilities）、收入（Income）和资本（Capital）。只需记住：“DEAD类账户左边增，CLIC类账户右边增”。
Think of a T-account: assets normally have a debit balance, while liabilities and equity normally have a credit balance. Income and capital injections are credits because they increase equity; expenses and drawings are debits because they reduce equity.
试想一个T型账户：资产通常有借方余额，而负债和权益通常有贷方余额。收入和资本投入记在贷方，因为它们增加权益；费用和提款记在借方，因为它们减少权益。
| DEAD (Debit increases) | CLIC (Credit increases) |
| Expenses | Liabilities |
| Assets | Income |
| Drawings | Capital |
If you ever get confused, simply visualise the accounting equation: Assets = Liabilities + Equity. Debits must equal credits, so assets (normally debit balances) equal liabilities plus equity (normally credit balances). The mnemonic respects this balance perfectly.
如果你感到困惑，想象会计等式：资产 = 负债 + 权益。借方总额必须等于贷方总额，因此资产（通常是借方余额）正好等于负债加权益（通常是贷方余额）。这个口诀完美地遵循了该平衡关系。
2. The Accounting Equation: ALE | 会计等式：资产、负债与权益
The backbone of every statement of financial position is Assets = Liabilities + Equity. Learn it as ALE: Assets, Liabilities, Equity. A helpful memory hook is ‘All Lazy Elephants’ where A stands for Assets, L for Liabilities, E for Equity—but note the order is A = L + E. Another hook: ‘After Lunch, Eat’ reminds you that Assets are on the left (debit side) and Liabilities with Equity are on the right (credit side).
每张财务状况表的核心是 资产 = 负债 + 权益。记住 ALE：资产（Assets）、负债（Liabilities）、权益（Equity）。一个助记方法是 “All Lazy Elephants”，其中 A 代表资产，L 代表负债，E 代表权益，但要留意顺序是 A = L + E。另一个记忆线索是 “After Lunch, Eat”，提醒你资产在左侧（借方），负债与权益在右侧（贷方）。
This equation never changes. Every transaction keeps it in balance. When a business buys inventory with cash, one asset (inventory) increases and another asset (cash) decreases—still balanced. When it borrows from a bank, assets (cash) increase and liabilities (loan) increase. When it earns revenue, assets or receivables increase, and equity (via retained earnings) increases on the other side.
这个等式永远不会改变。每笔交易都让它保持平衡。当企业用现金购买存货，一项资产（存货）增加，另一项资产（现金）减少，等式依然平衡。当它向银行借款，资产（现金）增加，负债（借款）增加。当它赚取收入，资产或应收账款增加，另一边权益（通过留存收益）增加。
3. Asset Categories and Mnemonics | 资产分类与记忆诀窍
Assets split into non-current and current. Non-current assets are held for long-term use and include Property, Plant, Equipment, and Intangible assets. The abbreviation PPE&I covers them all. Think ‘Please Protect Every Investment’.
资产分为非流动资产和流动资产。非流动资产 是为长期使用而持有的，包括不动产、厂场、设备以及无形资产。缩写 PPE&I 涵盖了全部。可以联想为 “请保护每一项投资”。
Current assets are expected to be turned into cash within one year. Memorise them as I SCRIP: Inventories, Short-term investments, Cash and cash equivalents, Receivables (trade), and Prepayments. ‘I SCRIP’ sounds like ‘I script’, suggesting the immediate resources a business writes its daily story with.
流动资产 预计在一年内变现。可以把它们记为 I SCRIP：存货（Inventories）、短期投资（Short-term investments）、现金及现金等价物（Cash）、应收贸易账款（Receivables）和预付款（Prepayments）。“I SCRIP” 听起来像 “我写剧本”，暗示企业用它来谱写日常运营的脚本。
Note the distinction: a prepayment is an asset because it represents a future benefit; inventory is an asset until it is sold, at which point its cost becomes an expense (cost of sales).
注意区分：预付款是一项资产，因为它代表未来经济利益；存货在出售前是一项资产，一旦出售，其成本转化为费用（销售成本）。
4. Liability and Equity: Difference and Memory Hooks | 负债与权益：区分与记忆线索
Both liabilities and equity appear on the right side of the accounting equation, but they have very different natures. Liabilities are obligations to outsiders—amounts the business owes. Equity is the residual interest of the owners in the assets after deducting liabilities.
负债和权益都出现在会计等式的右侧，但性质截然不同。负债 是对外部的义务，即企业欠别人的款项。权益 是所有者对资产扣除负债后的剩余利益。
Use the memory hook: Liability begins with ‘L’ for ‘Loan’ or ‘Lender’—you owe it to someone else. Equity begins with ‘E’ for ‘Owner’ or ‘Entitlement’. Another trick: liabilities are claims that must be repaid; equity represents the owner’s stake that grows with profits and shrinks with losses and drawings.
利用记忆线索：负债（Liability）以 L 开头，联想“Loan”（贷款）或“Lender”（出借人），说明你欠别人的。权益（Equity）以 E 开头，联想“Owner”（所有者）或“Entitlement”（应得权利）。另一个窍门：负债是必须偿还的索偿权；权益代表所有者的投入，随利润增长，随亏损和提款而缩减。
Short-term (current) liabilities include trade payables, bank overdraft, and accrued expenses. Long-term (non-current) liabilities include bank loans and debentures. Relate ‘current’ to ‘coming soon’ and ‘non-current’ to ‘later’.
短期（流动）负债包括应付贸易账款、银行透支和应计费用。长期（非流动）负债包括银行贷款和债券。可以把“流动”联想为 “很快到来”，“非流动” 联想为 “以后再说”。
5. Income and Expenses: Remembering the Rules | 收入与费用：规则记忆
Income increases equity, so it is credited. Expenses decrease equity, so they are debited. This aligns with DEAD CLIC: Income belongs to CLIC (credit increases) and expenses belong to DEAD (debit increases).
收入增加权益，所以记入贷方。费用减少权益，所以记入借方。这与 DEAD CLIC 一致：收入属于 CLIC（贷方增加），费用属于 DEAD（借方增加）。
Think of the income statement as a temporary account that ultimately closes into equity. A simple verbal cue: ‘Revenue Rises on the Right (Credit), Expenses Eat on the Left (Debit)’. Every time you record a sale, you credit sales revenue; every time you record rent or wages, you debit the expense.
可以把损益表视为一个临时性账户，最终结转入权益。一个简单的口头提示：“收入在右边（贷方）上升，费用在左边（借方）吃掉。” 每次记录销售，你贷记销售收入；每次记录租金或工资，你借记该费用。
Common income items: sales revenue, discount received, commission income, rent received. Common expense items: cost of sales, wages and salaries, rent paid, insurance, depreciation, and bad debts. Remember, income statement accounts are ‘temporary’—they are reset to zero at the end of each period.
常见收入项目：销售收入、获得的折扣、佣金收入、租金收入。常见费用项目：销售成本、工资薪金、租金支出、保险费、折旧和坏账。请记住，损益表账户是 “临时性” 的，每个会计期末会归零。
6. Accruals and Prepayments: The T-Account Trick | 应计与预付：T型账户窍门
Under the accruals concept, expenses and income are recorded when they are incurred or earned, not when cash is paid or received. This creates two pairs of adjustments: accrued expenses (expenses incurred but not yet paid) and prepaid expenses (expenses paid in advance); similarly accrued income and prepaid income.
根据应计概念，费用和收入在发生或赚取时记录，而非在现金收付时。由此产生两对调整项：应计费用（已发生但尚未支付的费用）和预付费用（提前支付的费用）；同理还有应计收入和预付收入。
Use a simple T-account trick: for expenses, the opening balance in the expense T-account plus the amount paid in the period might not equal the charge for the period. To find the charge, use: Charge = amount paid + closing accrued – opening accrued – closing prepaid + opening prepaid. Visualise the adjustments as ‘Accrual adds a liability, Prepayment creates an asset’.
运用一个简单的T型账户窍门：对于费用，T型账户的期初余额加上本期支付的金额可能不等于本期应计的费用额。计算费用额可用公式：费用 = 支付额 + 期末应计 – 期初应计 – 期末预付 + 期初预付。试想 “应计增加一项负债，预付创造一项资产”。
Memory device: AE = L (Accrued Expense is a Liability) and PE = A (Prepaid Expense is an Asset). For income, accrued income is an asset (debit) and prepaid income is a liability (credit). Imagine a timeline: if you owe money for a used service, you have a liability; if you paid ahead, you hold an asset.
记忆口诀：AE = L（应计费用是负债）和 PE = A（预付费用是资产）。对于收入而言，应计收入是资产（借方），预付收入是负债（贷方）。想象一条时间线：如果你欠款购买已使用的服务，你就有一项负债；如果你提前付款，你就持有一项资产。
7. Depreciation Terminology Made Easy | 折旧术语轻松记
Depreciation allocates the cost of a non-current asset over its useful life. The two common methods in Pre-U CIE are the straight-line method and the reducing balance method. The straight-line formula is: (Cost – Residual value) / Useful life. Reducing balance applies a fixed percentage to the carrying amount each year.
折旧是将非流动资产的成本在其使用寿命内进行分摊。Pre-U CIE 中常见的两种方法是直线法和余额递减法。直线法公式为：(成本 – 残值) / 使用年限。余额递减法每年按固定百分比计算账面净值。
Key terms: Carrying amount (net book value) = Cost – Accumulated depreciation. Accumulated depreciation is the total depreciation charged to date. The depreciation charge for the year appears in the income statement as an expense.
关键术语：账面净值（Carrying amount）= 成本 – 累计折旧。累计折旧 是迄今为止计提的折旧总额。当年的折旧费用在损益表中列为费用。
Straight-line annual depreciation = (Cost – Residual value) / Useful life
To remember that residual value is deducted: ‘You only depreciate what you use up, not what you get back’. For reducing balance, highlight that the depreciation amount decreases over time, so the asset is never fully written down.
要记住残值需要被扣除：“你只折旧被消耗的部分，而不是最后能收回的部分。” 对于余额递减法，强调折旧额逐年递减，因此资产永远不会完全减记到零。
A useful visual: the straight-line graph of carrying amount over time is a straight line sloping down; the reducing balance graph is a curve flattening out. Link ‘straight’ with ‘same amount each year’ and ‘reducing balance’ with ‘depreciation reduces as balance falls’.
一个有用的图像：直线法下账面净值随时间呈一条向下的直线；余额递减法是逐渐平缓的曲线。把 “直线” 和 “每年等额” 联系起来，把 “余额递减” 和 “折旧额随余额下降而减少” 联系起来。
8. Bad Debts and Provisions: Spot the Difference | 坏账与坏账准备：区分要点
When a receivable is confirmed uncollectible, it becomes a bad debt written off. This reduces trade receivables and is an expense in the income statement. A provision for doubtful debts is an estimate of future bad debts, recognising possible losses before they are certain. It is a contra-asset account that reduces the carrying amount of receivables.
当一笔应收账款被确认无法收回时，就成为坏账注销。这会减少应收贸易账款，并在损益表中列为费用。坏账准备是对未来坏账的估计，在损失确定之前先予以确认。它是一个资产抵减账户，减少了应收账款的账面金额。
Think of it this way: Bad debt = ‘specific and certain’, provision = ‘general and cautious’. An increase in provision is an expense; a decrease is income (unless it relates to previous over-provision). Watch for the phrase ‘Movement in provision’ in exam questions.
可以这样理解：坏账 = “具体且确定”，准备 = “笼统且谨慎”。准备金的增加属于费用；减少则属于收入（除非与以前多提准备相关）。考试中注意 “准备金的变动” 这一表述。
Memory hook: BD for Bad Debts – both letters are straight and definite, like a specific write-off. PDD for Provision for Doubtful Debts – the letter ‘P’ suggests ‘probable, not certain’, and ‘Doubtful’ starts with D, together forming a cushion.
记忆线索：BD 代表坏账，这两个字母笔直而明确，就像一笔确定的核销。PDD 代表坏账准备，字母 P 暗示 “很可能，但不绝对”，而 Doubtful 以 D 开头，共同构成一个缓冲垫。
When you adjust the provision, the double entry is: Debit Income Statement (expense) and Credit Provision for Doubtful Debts. When writing off a specific bad debt: Debit Bad Debts (expense) and Credit Trade Receivables.
调整准备金的会计分录是：借记损益表（费用），贷记坏账准备。注销一笔特定坏账时：借记坏账（费用），贷记应收贸易账款。
9. Inventory Valuation: FIFO vs AVCO Simplified | 存货计价：先进先出与加权平均简化
Pre-U CIE candidates must apply FIFO (First In, First Out) and AVCO (Weighted Average Cost). FIFO assumes the oldest inventory is sold first, so closing inventory consists of the latest purchases. AVCO recalculates the average cost after each purchase.
Pre-U CIE 考生需要掌握 FIFO（先进先出）和 AVCO（加权平均成本）。FIFO 假设最早购入的存货最先出售，因此期末存货由最近购入的存货组成。AVCO 则在每次采购后重新计算平均成本。
Use the memory picture: in a supermarket, milk cartons are often shelved so that the oldest date is at the front (FIFO). With AVCO, imagine pouring different batches of identical liquid into one tank—the mixture has a single average cost.
想象一个记忆画面：超市里的牛奶通常将最早到期的放在最前面（FIFO）。对于 AVCO，可以想象将不同批次的相同液体倒进同一个大罐——混合后只有一个平均成本。
During rising prices, FIFO gives a higher closing inventory value and lower cost of sales, resulting in higher profit. AVCO smooths out price fluctuations. Remember: ‘FIFO inflates profits in inflation, AVCO averages everything.’
在物价上涨期间，FIFO 导致期末存货价值较高，销售成本较低，从而利润较高。AVCO 则平滑了价格波动。请记住：“通胀下 FIFO 虚增利润，AVCO 平均一切。”
AVCO per unit = Total cost of inventory / Total units on hand after each purchase
In exams, clearly label your inventory card columns: Date, Purchases (units, $/unit, total), Sales (units, $/unit, total), Balance (units, $/unit, total). Consistency in layout prevents costly mistakes.
考试时，请在存货明细卡上清晰标注栏目：日期、购入（数量、单价、总价）、销售（数量、单价、总价）、结存（数量、单价、总价）。一致的格式能避免代价高昂的错误。
10. Key Accounting Concepts and Conventions | 关键会计概念与惯例
Pre-U CIE exams often test knowledge of fundamental concepts. Memorise this list with the first-letter mnemonic: B G A P C M H R M — ‘Big Gorillas Always Play Catch My Hamster Really Mad’. Each stands for: Business entity, Going concern, Accruals, Prudence, Consistency, Materiality, Historical cost, Realisation, Money measurement. (You may also include Matching and Duality.)
Pre-U CIE 考试常考察基本概念。用首字母口诀记忆：B G A P C M H R M —— “大猩猩总是玩抓我的仓鼠，真是疯了”。每个字母依次代表：企业主体（Business entity）、持续经营（Going concern）、应计制（Accruals）、审慎性（Prudence）、一致性（Consistency）、重要性（Materiality）、历史成本（Historical cost）、实现原则（Realisation）、货币计量（Money measurement）。还可以加上配比原则（Matching）和复式原则（Duality）。
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