Pre-U OCR Accounting: Essential Terminology Quick-Memorization Guide | Pre-U OCR 会计：必背术语速记指南

📚 Pre-U OCR Accounting: Essential Terminology Quick-Memorization Guide | Pre-U OCR 会计：必背术语速记指南

Mastering the language of accounting is the first step towards exam success. This guide breaks down the essential vocabulary for Pre-U OCR Accounting into logical groups, pairing each term with clear explanations and memory tricks. Whether you are revising the conceptual framework or drilling ratios, these snapshots will help you retain definitions and use them confidently in your answers.

掌握会计语言是迈向考试成功的第一步。这本指南将 Pre-U OCR 会计必备词汇按逻辑分组，每个术语都配有清晰的解释和记忆技巧。无论你是在复习概念框架还是在练习比率计算，这些精要讲解都能帮助你记住定义，并在答题时自信运用。

1. Fundamental Accounting Concepts | 会计基本概念

Going concern – the assumption that the business will continue operating for the foreseeable future, so assets are valued at cost rather than forced‑sale value.

持续经营 – 假设企业在可预见的未来将继续运营，因此资产按成本而非强制出售价值计量。

Accruals (matching) concept – income and expenses are recorded in the period they are earned or incurred, not when cash changes hands. This ensures profit reflects true economic activity.

权责发生制（配比）概念 – 收入和费用在赚取或发生的期间记录，而不是在现金收付时。这确保利润反映真实的经济活动。

Prudence – caution should be exercised so that assets and income are not overstated, and liabilities and expenses are not understated. Provision for doubtful debts is a classic example.

审慎性 – 应保持谨慎，不高估资产和收入，不低估负债和费用。坏账准备就是一个典型例子。

Consistency – the same accounting treatment must be applied from one period to the next to allow meaningful comparison. Any change must be disclosed and justified.

一致性 – 不同期间必须采用相同的会计处理方法，以便进行有意义的比较。任何变更必须披露并说明理由。

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2. Assets, Liabilities and Equity | 资产、负债与权益

Non‑current asset – a resource held for use in the business for more than one year, such as land, buildings, or machinery. These are depreciated (except land) over their useful lives.

非流动资产 – 持有以供企业长期使用（超过一年）的资源，如土地、建筑或机器。这些资产在使用寿命内计提折旧（土地除外）。

Current asset – a resource expected to be turned into cash or used up within one year, e.g. inventory, trade receivables, and cash at bank.

流动资产 – 预计在一年内变现或消耗的资源，例如存货、应收账款和银行存款。

Liability – a present obligation arising from past events, the settlement of which is expected to result in an outflow of resources. Classified as current (payable within 12 months) or non‑current.

负债 – 因过去事项而产生的现时义务，履行该义务预期会导致资源流出。分为流动负债（12个月内偿还）和非流动负债。

Equity – the residual interest in the assets after deducting all liabilities. Represented by share capital, retained earnings, and other reserves.

权益 – 资产扣除所有负债后的剩余利益。由股本、留存收益和其他储备构成。

Memory hack: A – L = E – Assets minus Liabilities equals Equity. Visualise a balance sheet as a teeter‑totter where the left side (assets) must equal the right side (equity + liabilities).

记忆技巧：A – L = E，资产减负债等于权益。把资产负债表想象成一个跷跷板，左边（资产）必须等于右边（权益+负债）。

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3. Income, Expense and Profit Terms | 收入、费用与利润术语

Revenue – income generated from the ordinary activities of a business, such as sales of goods or services. Recognised when control passes to the customer.

收入 – 企业日常经营活动产生的收益，如商品销售或服务收入。在控制权转移给客户时确认。

Cost of sales – the direct costs attributable to the goods sold, calculated as opening inventory + purchases – closing inventory. Also called cost of goods sold (COGS).

销售成本 – 已售商品的直接成本，计算公式为期初存货+采购−期末存货。也称主营业务成本。

Gross profit – revenue minus cost of sales. It measures the basic profitability of trading before overheads.

毛利 – 收入减去销售成本。衡量在扣除间接费用前的基本交易盈利能力。

Operating expense – costs incurred in running the business that are not directly tied to production, e.g. rent, salaries, utilities, depreciation.

经营费用 – 运营企业发生的、不直接与生产挂钩的成本，如租金、工资、水电费、折旧。

Profit for the year (net profit) – the final profit after all expenses, finance costs, and tax. This figure flows into retained earnings in the equity section.

年度利润（净利润） – 扣除所有费用、融资成本和税费后的最终利润。该金额转入权益部分的留存收益。

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4. Financial Statements Vocabulary | 财务报表词汇

Statement of financial position (balance sheet) – a snapshot of the business’s assets, liabilities, and equity at a specific date. It follows the equation A = L + E.

财务状况表（资产负债表） – 企业在某一特定日期资产、负债和权益的快照。遵循等式 A = L + E。

Income statement (profit and loss account) – summarises revenue and expenses over a period to show the profit or loss generated.

利润表（损益表） – 汇总一段期间内的收入和费用，以显示所产生的利润或损失。

Statement of cash flows – shows cash inflows and outflows classified into operating, investing, and financing activities. Prepared under IAS 7.

现金流量表 – 显示按经营、投资和筹资活动分类的现金流入和流出。根据 IAS 7 编制。

Statement of changes in equity – reconciles the movement in equity from the opening to closing balance, showing share issues, dividends, and total comprehensive income.

权益变动表 – 调节权益从期初到期末的变动，显示股票发行、股利和全面收益总额。

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5. Valuation and Measurement | 估值与计量

Historical cost – assets are recorded at the amount paid to acquire them. Widely used because it is objective and verifiable, though it may become outdated.

历史成本 – 资产按其购置时支付的金额入账。因其客观可验证而被广泛使用，尽管可能变得过时。

Fair value – the price that would be received to sell an asset in an orderly transaction between market participants. Often used for investment properties under IAS 40.

公允价值 – 在有序交易中市场参与者出售资产所能收到的价格。常根据 IAS 40 用于投资性房地产。

Net realisable value (NRV) – estimated selling price less any costs to complete and sell. Used to value inventory when it is lower than cost (prudence).

可变现净值（NRV） – 估计售价减去完工和销售所需费用。当存货可变现净值低于成本时（审慎性），用于存货计价。

Depreciation – the systematic allocation of a non‑current asset’s cost over its useful life. Methods include straight‑line (equal annual charge) and reducing balance (higher charge in early years).

折旧 – 将非流动资产成本在其使用寿命内系统分摊。方法包括直线法（每年等额）和余额递减法（早期费用较高）。

Impairment – when an asset’s carrying amount exceeds its recoverable amount, it must be written down. Governed by IAS 36.

减值 – 当资产的账面金额超过其可收回金额时，必须减记。由 IAS 36 规范。

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6. Inventory and Cost Flow Assumptions | 存货与成本流转假设

FIFO (First In, First Out) – assumes the oldest inventory is sold first. In times of rising prices, FIFO gives a higher closing inventory value and lower cost of sales.

先进先出法（FIFO） – 假设最早购进的存货最先售出。在价格上涨时，FIFO 会导致期末存货价值较高、销售成本较低。

AVCO (Weighted Average Cost) – inventory is valued at the weighted average cost of all units available during the period. Smoothes out price fluctuations.

加权平均成本法（AVCO） – 存货按期同所有可用单位的加权平均成本计价。能平滑价格波动。

Lower of cost and net realisable value – inventory must be stated at the lower of these two figures. This prevents overstatement of current assets.

成本与可变现净值孰低 – 存货必须按两者中较低者列报。防止流动资产高估。

Memory phrase: “FIFO = First in first out, AVCO = Average it out, Lower is prudent.”

记忆口诀：”FIFO 先来先走，AVCO 平均来凑，孰低原则要遵守。”

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7. Ratio Analysis Keywords | 比率分析关键词

English Term	中文术语	Formula / Quick Hint
Gross margin	毛利率	(Gross profit ÷ Revenue) × 100
Net margin	净利率	(Net profit ÷ Revenue) × 100
Current ratio	流动比率	Current assets ÷ Current liabilities
Quick ratio (acid test)	速动比率（酸性测试）	(Current assets – Inventory) ÷ Current liabilities
ROCE (Return on Capital Employed)	已用资本回报率	(Operating profit ÷ Capital employed) × 100
Gearing ratio	杠杆比率	(Debt ÷ (Debt + Equity)) × 100
Inventory turnover (days)	存货周转天数	(Inventory ÷ Cost of sales) × 365
Trade payables payment period	应付账款周转天数	(Payables ÷ Credit purchases) × 365

A high quick ratio suggests strong liquidity, but context matters. Link ratios to stakeholder decisions: a bank looks at gearing and interest cover, while an investor focuses on ROCE and dividend yield.

速动比率高表明流动性强，但需要结合背景。将比率与利益相关者的决策联系起来：银行关注杠杆比率和利息保障倍数，而投资者关注已用资本回报率和股息率。

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8. Budgeting and Variances | 预算与差异

Budget – a financial plan for a future period, expressed in monetary terms. Master budgets pull together sales, production, and cash budgets.

预算 – 未来期间的财务计划，以货币形式表达。总预算整合销售、生产和现金预算。

Flexible budget – adjusts the original budget to reflect the actual level of activity. Enables meaningful variance analysis by comparing like with like.

弹性预算 – 根据实际业务量水平调整原预算。通过可比口径比较，实现有意义的差异分析。

Variance – the difference between budgeted and actual figures. Favourable (F) increases profit, adverse (A) reduces it. For example, an adverse material price variance means you paid more per unit than planned.

差异 – 预算数字与实际数字之间的差额。有利差异（F）增加利润，不利差异（A）减少利润。例如，不利的直接材料价格差异意味着你为单位材料支付了比计划更多的钱。

Responsibility accounting – managers are held accountable only for the costs and revenues they can control. Variances are investigated at the appropriate responsibility centre.

责任会计 – 管理者只对其能控制的成本和收入负责。差异在相应的责任中心进行调查。

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9. Costing Terminology | 成本计算术语

Direct cost – a cost that can be traced directly to a cost object, such as raw materials and direct labour used in making a product.

直接成本 – 可直接追溯到成本对象的成本，如用于制造产品的原材料和直接人工。

Indirect cost (overhead) – a cost that cannot be easily traced to a single product, e.g. factory rent, supervisor salaries. Allocated or apportioned to cost centres.

间接成本（制造费用） – 不易追溯到单一产品的成本，如厂房租金、主管工资。分配到成本中心。

Absorption costing – all manufacturing costs (variable + fixed overheads) are absorbed into product cost. Required for external financial reporting under IAS 2.

吸收成本法 – 将所有制造成本（变动+固定制造费用）都吸收进产品成本。根据 IAS 2 用于外部财务报告。

Marginal costing – only variable costs are charged to product cost; fixed overheads are treated as period costs. Useful for short‑term decision making, like break‑even analysis.

边际成本法 – 只有变动成本计入产品成本；固定制造费用作为期间费用处理。对于短期决策（如盈亏平衡分析）很有用。

Contribution – selling price less variable cost per unit. It contributes towards covering fixed costs and then profit.

贡献毛益 – 售价减去单位变动成本。它首先用于弥补固定成本，剩余部分形成利润。

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10. Accounting Standards and Regulatory Bodies | 会计准则与监管机构

IASB (International Accounting Standards Board) – an independent body that develops and issues IFRS Standards. Its conceptual framework underpins standard‑setting.

国际会计准则理事会（IASB） – 独立制定和发布国际财务报告准则（IFRS）的机构。其概念框架是准则制定的基础。

IFRS vs. IAS – IFRS refers to standards issued after 2001; IAS are older standards still in force. For Pre-U, you will meet IAS 2 (Inventories), IAS 16 (PPE), IAS 36 (Impairment), IAS 37 (Provisions), and IAS 7 (Cash flows).

IFRS 与 IAS – IFRS 指 2001 年后发布的准则；IAS 是仍有效的旧准则。在 Pre-U 课程中，你会遇到 IAS 2（存货）、IAS 16（不动产、厂场和设备）、IAS 36（减值）、IAS 37（准备）和 IAS 7（现金流量表）。

True and fair view – an overriding requirement that financial statements should faithfully represent the economic substance of transactions. Compliance with IFRS is presumed to achieve this.

真实与公允反映 – 一项首要要求，即财务报表应忠实反映交易的经济实质。遵循 IFRS 被假定可实现这一目标。

Ethics in accounting – integrity, objectivity, professional competence, confidentiality, and professional behaviour are the five fundamental principles issued by the International Ethics Standards Board for Accountants (IESBA).

会计职业道德 – 诚信、客观、专业胜任能力、保密和专业行为是国际会计师职业道德准则理事会（IESBA）发布的五项基本原则。

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11. Common Abbreviations in OCR Exam Papers | OCR 试卷常见缩写

Abbreviation	Full Form	中文全称
SPL	Statement of profit or loss	损益表
SFP	Statement of financial position	财务状况表
COS	Cost of sales	销售成本
GP	Gross profit	毛利
NP	Net profit	净利润
NCA	Non‑current asset	非流动资产
CA / CL	Current asset / Current liability	流动资产 / 流动负债
TB	Trial balance	试算平衡表
PPE	Property, plant and equipment	不动产、厂场和设备
VAT	Value added tax	增值税

In the exam, always write full terms in written sections, but these abbreviations save time in workings and spreadsheets. Recognising them instantly in scenarios prevents misreading.

在考试中，书面作答部分应写出完整术语，但这些缩写可以节约计算和电子表格中的时间。在案例中能即时识别缩写可防止误读。

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12. Tips for Long‑Term Memory | 长期记忆技巧

Create dual‑language flashcards – write the English term on one side and the Chinese definition + a short example on the reverse. Test yourself by translating in both directions. Apps like Anki are excellent for spaced repetition.

制作双语闪卡 – 一面写英文术语，另一面写中文定义加简短示例。双向翻译自测。像 Anki 这样的应用非常适合间隔重复。

Chunk terms by topic – do not try to memorise all terms in one sitting. Group them as in this guide (e.g., all inventory terms together) and recall them before attempting past‑paper questions on that topic.

按主题分块记忆 – 不要试图一次记住所有术语。按照本指南分组（例如所有存货术语一起），在练习该主题的真题前先回忆。

Explain to a peer – teaching is one of the most effective revision methods. Explain ‘accruals concept’ or ‘ROCE’ to a study partner using simple language; if you get stuck, you will know where to focus.

向同伴讲解 – 教学是最有效的复习方法之一。用简单的语言向学习伙伴解释’权责发生制’或’已用资本回报率’；如果讲不清楚，就知道哪里需要加强。

Use mnemonics – for the five ethical principles, remember “I Owe People Coffee Professionally” (Integrity, Objectivity, Professional competence, Confidentiality, Professional behaviour). For ratios, draw a mind map linking formulas to financial statement items.

使用记忆术 – 对于五项职业道德原则，记住 “I Owe People Coffee Professionally”（诚信、客观、专业胜任能力、保密、专业行为）。对于比率，画出思维导图将公式与财务报表项目联系起来。

Apply immediately – after learning a set of terms, attempt relevant Pre-U questions. Application cements meaning. For instance, compute inventory turnover and then explain its business significance in your own words.

立即应用 – 学习一组术语后，尝试做相关的 Pre-U 题目。应用能巩固含义。例如，计算存货周转率，然后用自己的话解释其商业意义。

Published by TutorHao | Accounting Revision Series | aleveler.com

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