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

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

Mastering accounting terminology is essential for success in the Pre-U WJEC examination. This guide transforms complex financial language into memorable chunks through categorisation, acronyms, visual associations and consistent bilingual reinforcement – equipping you to recall precise definitions under pressure.

掌握会计术语是攻克 Pre-U WJEC 考试的关键。本指南通过分类、首字母缩略、图像联想法以及持续的双语强化，将复杂的财务语言转化为易于记忆的模块，帮助你在考试压力下准确调取定义。

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1. Foundation: The Accounting Equation | 基础：会计等式

The accounting equation underpins double-entry bookkeeping. It states that total resources equal total claims against those resources. Memorising it as a balanced scale helps visualise every transaction’s dual effect.

会计等式是复式记账的基础，它表明总资产等于对这些资产的总求偿权。把它想象成一架天秤，有助于看清每一笔交易的双重影响。

Term	Memory Aid (EN)	术语	记忆法
Assets	Resources controlled by the business – think ‘All Stuff I Own & Control’.	资产	企业控制的资源——联想“我拥有和控制的所有东西”。
Liabilities	Obligations to transfer resources – ‘Lendings I Absorb & Owe’.	负债	转移资源的义务——谐音“来背贴”，即背上债务。
Equity / Capital	Owner’s residual claim – ‘Entitled Quantity Unclaimed Initially for Trading’.	权益/资本	所有者的剩余求偿权——把 Equity 看作“业主的存量利益”。

Recall the equation Assets = Liabilities + Equity. If you rearrange it as Equity = Assets − Liabilities, you can remember that the owner gets what is left after paying debts.

记住资产 = 负债 + 权益。如果变形为权益 = 资产 − 负债，就能记住偿还债务后剩下的归业主所有。

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2. Double-Entry Rules: Debits & Credits | 复式记账法则：借方与贷方

The double-entry system requires every transaction to have equal debit and credit totals. A robust mnemonic for account types is ‘DEAD CLIC’ – Debit increases Expenses, Assets, Drawings; Credit increases Liabilities, Income, Capital.

复式记账要求每笔交易的借方总额等于贷方总额。一个可靠的记忆口诀是 “DEAD CLIC”——借方增加费用、资产、提款；贷方增加负债、收入、资本。

Term	Memory Aid (EN)	术语	记忆法
Debit (Dr)	Left-hand side. ‘D’ for ‘Due to receive’ or ‘Direct entry’.	借方	在左边。”借” 字下有 “日” 像钱入账。
Credit (Cr)	Right-hand side. ‘C’ for ‘Came from’ or ‘Creditor’.	贷方	在右边。”贷” 字内有 “贝”，代表资金来源。
T-account	A skeleton ledger shaped like a ‘T’—debit left, credit right.	T 型账户	形状如字母 T，左借右贷。
Trial balance	A listing of all ledger balances to check Dr = Cr. ‘Try all balances’.	试算平衡表	汇总所有余额验证借贷相等，”试算” 即试探是否平衡。

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3. Financial Statement Components | 财务报表构成

Pre-U candidates must know the structure of the statement of profit or loss and statement of financial position. Think of the income statement as a film covering a period, while the balance sheet is a photograph at a point in time.

Pre-U 考生必须掌握利润表与财务状况表的结构。可把利润表想象成反映一个时期的电影，而资产负债表则是某一时点的快照。

Term	Memory Aid (EN)	术语	记忆法
Gross profit	Revenue less cost of sales. ‘Gross’ = big figure before expenses.	毛利润	销售收入减销售成本。 “毛” 即粗略的、未扣除其他费用的利。
Operating profit	Gross profit minus operating expenses. ‘Operating’ = day-to-day engine of the business.	营业利润	毛利减营业费用。核心经营活动产生的利润。
Retained earnings	Accumulated profits not distributed. ‘Retained’ = kept in the business.	留存收益	未分配的累积利润，留在企业内部用于再投资。

For the statement of financial position, remember the layout: non-current assets, current assets, equity, non-current liabilities, current liabilities. Using the mnemonic ‘No Cat Eats Noisy Crow’ can anchor the sequence (Non-current, Current assets, Equity, Non-current liabilities, Current liabilities).

财务状况表的结构可记为：非流动资产、流动资产、权益、非流动负债、流动负债。记忆口诀 “非流动-流动-权益-非流动负债-流动”，可用 “非刘权费流” 谐音助记。

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4. Accruals & Prepayments | 应计项目与预付款项

The accrual concept requires income and expenses to be recorded in the period they are earned or incurred, not when cash changes hands. Accruals and prepayments are the adjusting entries that enforce this principle.

权责发生制概念要求收入和费用在产生的期间确认，而非收付现金时确认。应计与预付款项正是落实这一原则的调整分录。

Term	Memory Aid (EN)	术语	记忆法
Accrual (expense)	Expense incurred but not paid. ‘Accrue’ = accumulate — debt grows.	应计费用	已发生未付的费用。 “应计” = 应该计入本期。
Prepayment	Expense paid in advance. ‘Pre-‘ means before — you paid before use.	预付费用	提前支付的费用，尚未消耗，是一项资产。
Accrued income	Income earned but not received. Think ‘earning first, cash later’.	应计收入	已赚得但未收到的收入，增加应收账款。
Deferred income	Cash received for future performance. ‘Deferred’ = postponed liability.	递延收入	预先收款但尚未提供服务，属于负债。

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5. Inventory Valuation Methods | 存货计价方法

Inventory is valued at the lower of cost and net realisable value. Different cost flow assumptions – FIFO, AVCO – affect profit and asset values. Visualise physical flow to recall the impact.

存货按成本与可变现净值孰低计价。不同的成本流转假设——先进先出法、加权平均法——会影响利润和资产价值。通过想象实物流转来记忆其影响。

Term	Memory Aid (EN)	术语	记忆法
FIFO (First In, First Out)	Oldest units sold first. ‘FIFO = queue: first arrive, first leave’.	先进先出法	最早购入的存货先卖出，就像排队先到先走。
AVCO (Weighted Average Cost)	Average cost per unit after each purchase. ‘AVerage COst’.	加权平均法	每次进货后重新计算平均成本，平滑价格波动。
Net Realisable Value (NRV)	Selling price minus completion & selling costs. ‘NRV = Net what you Really get after costs’.	可变现净值	估计售价减去完工和销售费用，即真正能收回的金额。
Closing inventory	Asset at year end. ‘Closing’ = the lid on the stockroom for the period.	期末存货	期末剩余的存货，成为下期期初存货。

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6. Non-Current Assets & Depreciation | 非流动资产与折旧

Non-current assets provide benefits over multiple periods. Depreciation spreads the cost over useful life. Remember: depreciation is an expense, accumulated depreciation is a contra-asset.

非流动资产在多个期间带来经济利益。折旧将成本分摊至使用年限。记住：折旧是费用，累计折旧是资产的抵减项。

Term	Memory Aid (EN)	术语	记忆法
Depreciation	Allocation of cost. ‘De-preciate’ = lose value over time.	折旧	将资产的成本在使用期内分摊，非一次扣除。
Straight-line method	Equal annual charge. Think ‘straight line = steady decline’.	直线法	每年折旧额相等，像画一条笔直的下降线。
Reducing balance method	Constant percentage on net book value. ‘Reducing = shrinking curvature’.	余额递减法	按固定比例计提账面净值折旧，前期多后期少。
Net book value (NBV)	Cost minus accumulated depreciation. ‘Net Book Value = original cost less total written off’.	账面净值	原值减去累计折旧，反映资产尚未分摊的成本。

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7. Ratio Analysis Formula Kit | 比率分析公式集

Ratios interpret financial performance and position. Grouping them into profitability, liquidity, efficiency and investment categories makes recall easier. Use a formula card and mental pictures.

比率用于解读财务业绩和状况。将比率分为盈利性、流动性、效率性和投资类别，便于回忆。可使用公式卡片和脑海图像。

Term	Formula & Memory Link (EN)	术语	公式与记忆链接
Gross profit margin	(Gross profit / Revenue) × 100. ‘Margin on sales before overheads’.	毛利率	（毛利 ÷ 营业收入）×100。衡量每元销售留下的毛利。
Current ratio	Current assets / Current liabilities. ‘Do current assets cover what’s due soon?’	流动比率	流动资产 ÷ 流动负债。衡量短期偿债能力。
Quick ratio (acid test)	(Current assets − Inventory) / Current liabilities. ‘Quick = no slow inventory’.	速动比率	（流动资产 − 存货）÷ 流动负债。剔除变现慢的存货。
Return on capital employed (ROCE)	(Operating profit / Capital employed) × 100. ‘Return for the long-term funds’.	已用资本回报率	营业利润 ÷ 已用资本。反映长期资金的回报效率。

Create your own mental stories: ‘Gross margin feels greedy if too low – the business starves before paying rent.’ This emotional hook reinforces the ratio’s importance.

创造自己的情景故事：“毛利率太低就像蛋糕太小，还没分租金就没了。”用情感联结强化比率的重要性。

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8. Cost Classification & Behaviour | 成本分类与习性

Understanding cost behaviour underpins break-even analysis and budgeting. Key categories include fixed, variable, semi-variable, direct and indirect costs. Use the ‘touch’ test: direct costs can be traced to a product, indirect cannot.

理解成本习性是盈亏平衡分析和预算编制的基础。关键类别包括固定成本、变动成本、半变动成本、直接成本和间接成本。可用 “触摸测试”：直接成本能追溯到产品，间接成本不行。

Term	Memory Aid (EN)	术语	记忆法
Fixed cost	Stays constant in total. ‘Fixed = stuck in place, no matter the output’.	固定成本	总额不受产量影响，如租金、直线折旧。
Variable cost	Changes directly with output. ‘Variable = varies in step with production’.	变动成本	随产量正比例变化，如原材料、计件工资。
Contribution	Selling price less variable cost per unit. ‘Contribution = what each unit adds towards fixed costs and profit’.	贡献毛利	单价减单位变动成本，用于覆盖固定成本并创造利润。
Overhead absorption rate (OAR)	Budgeted overhead ÷ budgeted activity. ‘Absorb overheads like a sponge into product cost’.	制造费用分配率	预算制造费用 ÷ 预算作业量，将间接成本 “吸收” 至产品。

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9. Budgeting & Standard Costing | 预算与标准成本

Budgets are financial plans, while standard costs are predetermined unit targets. Variance analysis compares actual with budget/standard. Split variances into price and usage to pinpoint causes.

预算是财务计划，标准成本是预先设定的单位目标。差异分析将实际与预算或标准对比，拆分为价格差异和用量差异以找出原因。

Term	Memory Aid (EN)	术语	记忆法
Flexed budget	Original budget adjusted for actual volume. ‘Flex = bend with output’.	弹性预算	按实际产出调整后的预算，使比较更有意义。
Favourable variance	Actual profit higher or cost lower than budget. ‘Favourable like a happy smile’.	有利差异	实际利润高于预算或成本低于预算，记成 “F”。
Material price variance	(Standard price − Actual price) × Actual quantity. ‘Price paid versus expected’.	材料价格差异	（标准价格 − 实际价格）× 实际用量。抓采购部门的责任。
Labour efficiency variance	(Standard hours − Actual hours) × Standard rate. ‘Efficiency = how quickly job is done’.	人工效率差异	（标准工时 − 实际工时）× 标准工资率。反映生产力的高低。

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10. Mnemonic Toolkit & Final Tips | 记忆工具包与终极提示

Combine acronyms, visualisation, chunking and active recall. Create your own glossary mind map linking English terms to Chinese

Published by TutorHao | Pre-U Accounting Revision Series | aleveler.com

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