📚 A-Level CAIE Accounting: Glossary & Memory Hacks | A-Level CAIE 会计：词汇术语速记指南
Mastering accounting terminology is not just about memorising definitions; it is about building a mental map that links each term to the double-entry system, financial statements and exam-style applications. This guide groups essential CAIE A-Level Accounting vocabulary into logical clusters and gives you memory hooks, contrasts and common pitfalls.
掌握会计术语不只是背定义，而是建立一张把每个术语与复式记账、财务报表和考试应用题联系起来的心智地图。本指南将 CAIE A-Level 会计核心词汇按逻辑分组，并提供记忆钩子、对比和常见陷阱。
1. The Accounting Equation | 会计等式核心词
Assets are resources controlled by the business from past events, expected to bring future economic benefits. They include cash, inventory, trade receivables and machinery.
资产是企业因过去事项而控制、预期带来未来经济利益的资源。它们包括现金、存货、应收账款和机器设备。
Liabilities are present obligations arising from past events, settled by an outflow of resources. Trade payables and bank overdrafts are typical examples.
负债是因过去事项形成的现时义务，须以资源流出清偿。应付账款和银行透支是典型例子。
Equity is the residual interest in assets after deducting all liabilities. In sole trader accounts it is often called capital, but it also includes retained earnings in companies.
权益是资产扣除全部负债后的剩余利益。在个体工商户账户中通常称为资本，但在公司中还包括留存收益。
Drawings are amounts taken out of the business by the owner for personal use, reducing equity without being a business expense.
提款是业主为个人用途从企业取出的金额，会减少权益，但不属于企业费用。
Assets = Liabilities + Equity
Assets = Liabilities + Capital + Income − Expenses − Drawings
Use the memory hook “ALE” to recall the order: Assets = Liabilities + Equity. Always identify which side of the equation a transaction affects before recording it.
使用记忆钩子 “ALE” 来记住顺序：资产 = 负债 + 权益。在记录任何交易前，先判断它影响等式的哪一边。
2. Double-Entry Terms | 复式记账术语
Every transaction has a dual effect: a debit entry and a credit entry of equal amount. This is the foundation of double-entry bookkeeping.
每笔交易都有双重影响：金额相等的借方分录和贷方分录。这是复式记账的基础。
Debit (Dr) is the left side of an account; it increases assets and expenses but decreases liabilities, equity and income. Credit (Cr) is the right side; it increases liabilities, equity and income but decreases assets and expenses.
借方（Dr）是账户的左侧；它增加资产和费用，但减少负债、权益和收入。贷方（Cr）是右侧；它增加负债、权益和收入，但减少资产和费用。
A useful mnemonic is DEAD CLIC: Debit increases Expenses, Assets, Drawings; Credit increases Liabilities, Income, Capital.
一个有用的助记口诀是 DEAD CLIC：借方增加费用、资产、提款；贷方增加负债、收入、资本。
| Account type 账户类型 | Debit 借方 | Credit 贷方 |
|---|---|---|
| Assets 资产 | Increase 增加 | Decrease 减少 |
| Liabilities 负债 | Decrease 减少 | Increase 增加 |
| Equity 权益 | Decrease 减少 | Increase 增加 |
| Income 收入 | Decrease 减少 | Increase 增加 |
| Expenses 费用 | Increase 增加 | Decrease 减少 |
Do not confuse debit with increase or credit with decrease; the effect depends on the type of account being recorded.
不要混淆借方与增加、贷方与减少；影响取决于所记录账户的类型。
3. Source Documents & Books of Prime Entry | 原始凭证与日记簿
Source documents provide evidence of transactions before entries are made in books of prime entry. They are the starting point of the accounting cycle.
原始凭证在记账前为交易提供证据。它们是会计循环的起点。
An invoice records a credit sale or purchase; a credit note is issued for returns or overcharges; a debit note may request a credit note from a supplier.
发票记录赊销或赊购；贷项通知单因退货或多收而签发；借项通知单可用来向供应商请求贷项通知单。
Books of prime entry include the sales day book for credit sales, purchases day book for credit purchases, returns inwards and returns outwards day books, cash book and general journal.
日记簿包括记录赊销的销售日记簿、记录赊购的采购日记簿、销售退货和采购退货日记簿、现金簿和普通日记账。
| Source document 原始凭证 | Book of prime entry 日记簿 | Main purpose 主要用途 |
|---|---|---|
| Sales invoice 销售发票 | Sales day book 销售日记簿 | Record credit sales 记录赊销 |
| Purchase invoice 采购发票 | Purchases day book 采购日记簿 | Record credit purchases 记录赊购 |
| Credit note 贷项通知单 | Returns day books 退货日记簿 | Record returns or allowances 记录退货或折让 |
| Cheque counterfoil 支票存根 | Cash book 现金簿 | Record bank payments 记录银行付款 |
In exams, be ready to state which source document supports a transaction and which book of prime entry it should be recorded in first.
考试中要能说出哪张原始凭证支持某笔交易，以及首先应记入哪本日记簿。
4. Ledger & Trial Balance | 分类账与试算平衡表
The trial balance is a list of ledger balances at a given date; total debits should equal total credits. It checks the arithmetic accuracy of double entry.
试算平衡表是某一日期分类账余额的列表；借方总额应等于贷方总额。它检查复式记账的算术准确性。
If a trial balance does not balance, a suspense account is opened to hold the difference until errors are located and corrected.
如果试算不平衡，会开设暂记账户容纳差额，直到找出并更正错误。
Balance carried down (c/d) is used to close an account at the end of a period, then brought down (b/d) as the opening balance in the next period.
结转余额（c/d）用于期末结账，下一期间作为期初余额（b/d）转入。
A folio column links ledger entries to the relevant journal or ledger account, helping auditors trace transactions.
页码栏将分类账分录与相关日记账或分类账账户联系起来，帮助审计人员追踪交易。
Remember: a balanced trial balance does not prove there are no errors, because some errors do not affect the equality of debits and credits.
记住：试算平衡并不证明没有错误，因为某些错误不影响借贷相等。
5. Financial Statements Keywords | 财务报表关键词
The income statement matches revenue earned with expenses incurred to calculate profit or loss for the period. It follows the accruals concept, not cash movement.
利润表将已赚取收入与已发生费用相配比，计算当期损益。它遵循应计概念，而不是现金流动。
Revenue is income earned from selling goods or services in the ordinary course of business, usually net of trade discounts and value added tax.
收入是在正常经营过程中出售商品或服务赚取的所得，通常扣除商业折扣和增值税。
Cost of sales = Opening inventory + Purchases − Closing inventory. Gross profit = Revenue − Cost of sales. Net profit = Gross profit + Other income − Expenses.
销售成本 = 期初存货 + 购货 − 期末存货。毛利 = 收入 − 销售成本。净利润 = 毛利 + 其他收入 − 费用。
Trade receivables are amounts owed by credit customers; trade payables are amounts owed to credit suppliers. Prepayments are expenses paid in advance, while accruals are expenses incurred but not yet paid.
应收账款是赊销客户欠款；应付账款是欠赊购供应商款项。预付款是预先支付的费用，应计费用是已发生但尚未支付的费用。
Depreciation spreads the cost of a non-current asset over its useful life; it is an expense, not a cash outflow. The provision for doubtful debts estimates future losses from receivables.
折旧将非流动资产成本在其使用寿命内分摊；它是费用，不是现金流出。坏账准备估计应收账款未来的损失。
| Term 术语 | Statement 报表 | Effect 影响 |
|---|---|---|
| Prepayments 预付款 | Income statement 利润表 | Reduce expenses 减少费用 |
| Accruals 应计费用 | Income statement 利润表 | Increase expenses 增加费用 |
| Depreciation 折旧 | Income statement 利润表 | Increase expenses 增加费用 |
| Trade receivables 应收账款 | Statement of financial position 财务状况表 | Current asset 流动资产 |
Always adjust for accruals and prepayments before preparing final accounts; otherwise profit and asset or liability balances will be misstated.
在编制最终账目前，始终调整应计和预付款项；否则利润和资产或负债余额将被错报。
6. Ratio Analysis Vocabulary | 比率分析词汇
Liquidity ratios measure ability to meet short-term obligations; profitability ratios measure return; efficiency ratios measure use of resources; gearing ratios measure financial risk.
流动性比率衡量短期偿债能力；盈利能力比率衡量回报；效率比率衡量资源使用；杠杆比率衡量财务风险。
Current ratio = Current assets ÷ Current liabilities
Acid test = (Current assets − Inventory) ÷ Current liabilities
The current ratio includes inventory, but the acid test excludes it because inventory may not be quickly converted into cash. A healthy acid test is often around 1:1.
流动比率包含存货，但速动比率剔除存货，因为存货可能无法快速变现。健康的速动比率通常约为 1:1。
ROCE = Operating profit ÷ Capital employed × 100%
Gross margin = Gross profit ÷ Revenue × 100%; Net margin = Net profit ÷ Revenue × 100%
Efficiency ratios include inventory turnover (Cost of sales ÷ Average inventory), trade receivable days (Receivables ÷ Credit sales × 365) and trade payable days (Payables ÷ Credit purchases × 365).
效率比率包括存货周转率（销售成本 ÷ 平均存货）、应收账款周转天数（应收账款 ÷ 赊销额 × 365）和应付账款周转天数（应付账款 ÷ 赊购额 × 365）。
Gearing ratio compares debt to equity or total capital. A high gearing means higher interest commitment and greater financial risk.
杠杆比率将债务与权益或总资本进行比较。高杠杆意味着更高的利息负担和更大的财务风险。
7. Costing & Inventory Terms | 成本与存货术语
Direct costs can be traced directly to a product: direct materials, direct labour and direct expenses. Indirect costs, or overheads, cannot be traced directly and include factory rent and supervisor wages.
直接成本可以直接追溯到产品：直接材料、直接人工和直接费用。间接成本（即间接费用）无法直接追溯，包括厂房租金和监工工资。
Prime cost = Direct materials + Direct labour + Direct expenses
Marginal cost = Variable cost per unit
Marginal costing treats fixed overheads as period costs; absorption costing allocates fixed overheads to units using an absorption rate based on budgeted activity.
边际成本法将固定间接费用作为期间费用；吸收成本法根据预算业务量按吸收率将固定间接费用分配到产品单位。
FIFO (First In First Out) assumes earliest purchases are issued or sold first; AVCO (Average Cost) uses weighted average cost recalculated after each purchase.
先进先出法假设最早购入的存货最先发出或售出；加权平均法在每次购入后重新计算加权平均成本。
Under IAS 2, inventory must be valued at the lower of cost and net realisable value. This prevents overstating current assets and profit.
根据 IAS 2，存货必须按成本与可变现净值孰低计价。这可以防止高估流动资产和利润。
When output increases, total variable costs increase in direct proportion, but total fixed costs remain constant. This is a key concept for break-even and variance questions.
当产量增加时，总变动成本按正比增加，但总固定成本保持不变。这是盈亏平衡和差异题的关键概念。
8. Budgeting & Standard Costing | 预算与标准成本
A budget is a quantitative plan of action for a future period. A master budget combines all sub-budgets into one overall plan.
预算是未来期间的量化行动计划。总预算将所有分项预算合并为一个整体计划。
A flexible budget adjusts budgeted figures for actual activity levels, making comparison with actual results more meaningful.
弹性预算根据实际业务量水平调整预算数，使与实际结果的比较更有意义。
A variance is the difference between actual and budgeted or standard figures. A favourable variance increases profit or reduces cost; an adverse variance reduces profit or increases cost.
差异是实际数与预算或标准数之间的差额。有利差异增加利润或减少成本，不利差异减少利润或增加成本。
Material price variance = (Standard price − Actual price) × Actual quantity purchased
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