📚 IGCSE CAIE Accounting: Core Knowledge Checklist | IGCSE CAIE 会计：核心知识点梳理
This article summarises the essential knowledge areas for the Cambridge IGCSE Accounting syllabus. It is designed as a revision checklist for students preparing for CAIE Paper 1 and Paper 2, covering the accounting equation, double-entry rules, books of prime entry, ledger accounts, the trial balance, period-end adjustments, financial statements, control accounts, bank reconciliation, error correction and ratio analysis.
本文梳理剑桥 IGCSE 会计课程的核心知识点，作为 CAIE 试卷一和试卷二的复习清单。内容涵盖会计等式、复式记账规则、原始分录簿、分类账、试算平衡表、期末调整、财务报表、控制账户、银行余额调节表、错账更正和比率分析。
1. The Accounting Equation | 会计等式
The accounting equation is the foundation of the double-entry system. It states that the resources of a business are always equal to the claims against those resources.
会计等式是复式记账系统的基础。它表示企业的资产永远等于对这些资产的求偿权。
Assets = Liabilities + Capital
资产 = 负债 + 资本
Capital is the owner’s share of the business, and it increases when the business earns profit or when the owner introduces additional cash or assets. It decreases when the owner makes drawings or when the business incurs a loss.
资本是所有者对企业的权益。当企业赚取利润或所有者追加投入现金或其他资产时，资本增加；当所有者提款或企业发生亏损时，资本减少。
2. Double-Entry Bookkeeping | 复式记账
Every transaction affects at least two accounts. One account is debited and another account is credited with the same money value, so the accounting equation remains balanced after every entry.
每笔交易至少影响两个账户。一个账户记借方，另一个账户记贷方，金额相等，因此每笔分录后会计等式仍保持平衡。
The basic rules are: assets increase on the debit side and decrease on the credit side; liabilities and capital increase on the credit side and decrease on the debit side; expenses are debited; income is credited.
基本规则是：资产增加记借方、减少记贷方；负债和资本增加记贷方、减少记借方；费用记借方；收入记贷方。
For example, purchasing goods for cash increases the purchases account (debit) and decreases the cash account (credit). A credit sale increases the receivable account (debit) and increases the sales account (credit).
例如，以现金购买商品会增加采购账户（借方）并减少现金账户（贷方）。赊销会增加应收账款账户（借方）并增加销售收入账户（贷方）。
3. Source Documents and Books of Prime Entry | 原始凭证与原始分录簿
Source documents provide evidence of transactions. Common documents include invoices, credit notes, debit notes, cheques, receipts, bank statements and petty cash vouchers.
原始凭证为交易提供证据。常见凭证包括发票、贷项通知单、借项通知单、支票、收据、银行对账单和零用现金凭单。
Books of prime entry are the first accounting records where transactions are entered from source documents. The main books are the sales journal, purchases journal, sales returns journal, purchases returns journal, cash book, petty cash book and the general journal.
原始分录簿是根据原始凭证首次记录交易的账簿。主要原始分录簿包括销售日记账、采购日记账、销售退回日记账、采购退回日记账、现金簿、零用现金簿和普通日记账。
Trade discounts are deducted before recording the net amount in the books, while cash discounts for prompt payment are recorded separately in the discount allowed and discount received accounts.
商业折扣在记账前从总额中扣除，只记录净额；而及时付款的现金折扣要单独记录在折扣允许账户和折扣收入账户中。
4. Ledger Accounts and the Trial Balance | 分类账与试算平衡表
After transactions are entered in the books of prime entry, they are posted to the ledger. The ledger contains T-accounts for each asset, liability, capital, income and expense item.
交易在原始分录簿中记录后，被过入分类账。分类账包含每个资产、负债、资本、收入和费用项目的 T 型账户。
At the end of a period, each ledger account is balanced by calculating the difference between the debit and credit sides. The balance is carried down and then brought down on the opposite side to start the next period.
期末时，每个分类账账户通过计算借方和贷方的差额来结平。余额结转至下一期，并在相反方向作为期初余额重新开账。
The trial balance is a list of all ledger balances arranged in debit and credit columns. It checks the arithmetic accuracy of the double-entry system.
试算平衡表是按借方和贷方栏列示所有分类账余额的清单。它用于检查复式记账系统在算术上的准确性。
Total debit balances = Total credit balances
借方余额合计 = 贷方余额合计
5. Accruals and Prepayments | 应计与预付款项
The accruals concept requires income and expenses to be recorded in the period to which they relate, not merely when cash is received or paid. At the year end, outstanding expenses and accrued income are recognised as current liabilities and current assets respectively.
应计概念要求收入和费用在它们所属的会计期间确认，而不仅仅是在现金收付时确认。年末时，应付未付费用和应计收入分别确认为流动负债和流动资产。
A prepayment arises when an expense is paid in advance. It is treated as a current asset because the business has paid for a benefit that will be used in the next period.
预付款项是指提前支付的费用。它被视为流动资产，因为企业已经支付了将在下一期间使用的好处。
In the income statement, only the expense or income that relates to the current year is shown. In the statement of financial position, prepayments and accrued income are assets, while accruals are liabilities.
在利润表中，只列示与当前年度相关的费用或收入。在财务状况表中，预付款项和应计收入属于资产，而应计费用属于负债。
6. Depreciation and Disposal of Non-Current Assets | 固定资产折旧与处置
Depreciation is the systematic allocation of the cost of a non-current asset over its useful life. It applies to assets held for use in the business for more than one accounting period, such as machinery and vehicles, but not to land under most accounting policies.
折旧是将非流动资产的成本在其使用寿命内系统分摊。它适用于企业使用超过一个会计期间的资产，如机器和车辆，但在大多数会计政策下不适用于土地。
Two common methods are: straight-line depreciation and reducing balance depreciation. The straight-line method charges the same amount each year, while the reducing balance method charges a fixed percentage of the net book value each year.
两种常见方法是直线法和余额递减法。直线法每年计提相同金额，余额递减法按每年净账面价值的固定百分比计提折旧。
Straight-line depreciation = (Cost – Residual value) ÷ Useful life
直线法年折旧额 =（成本 – 残值）÷ 使用寿命
When a non-current asset is sold, the difference between the disposal proceeds and the net book value is recorded as a profit or loss on disposal in the income statement.
当非流动资产被出售时，处置收入与净账面价值之间的差额作为处置损益计入利润表。
7. Bad Debts and Provision for Doubtful Debts | 坏账与坏账准备
A bad debt is a receivable that is written off because it is considered irrecoverable. Writing off a bad debt debits the bad debts account and credits the receivable account.
坏账是指因无法收回而被注销的应收账款。注销坏账时，借记坏账账户，贷记应收账款账户。
A provision for doubtful debts is an estimate of receivables that may not be collected. It is created by debiting the income statement and crediting the provision for doubtful debts account, which is shown as a deduction from trade receivables in the statement of financial position.
坏账准备是对可能无法收回的应收账款的估计。计提时，借记利润表，贷记坏账准备账户；在财务状况表中，坏账准备作为应收账款的减项列示。
When the provision is adjusted at the year end, only the increase or decrease in the provision is charged or credited to the income statement.
年末调整坏账准备时，只有准备的增加额或减少额计入利润表。
8. Control Accounts | 控制账户
The sales ledger control account summarises all individual trade receivable accounts, while the purchases ledger control account summarises all individual trade payable accounts. They act as independent checks on the accuracy of the personal ledgers.
销售分类账控制账户汇总所有单个客户应收账款账户，采购分类账控制账户汇总所有单个供应商应付账款账户。它们作为对个人辅助分类账准确性的独立核对。
The sales ledger control account is debited with credit sales and dishonoured cheques, and credited with cash received, discounts allowed, sales returns and bad debts written off.
销售分类账控制账户借方记录赊销额和拒付支票，贷方记录收到的现金、允许的折扣、销售退回和注销的坏账。
The purchases ledger control account is credited with credit purchases and debited with cash paid, discounts received and purchases returns.
采购分类账控制账户贷方记录赊购额，借方记录支付的现金、获得的折扣和采购退回。
9. Financial Statements for Sole Traders | 独资经营者财务报表
The income statement calculates the profit or loss for the period. It starts with revenue, subtracts cost of sales to find gross profit, and then subtracts other expenses and adds other income to find profit for the year.
利润表计算当期损益。它以销售收入为起点，减去销售成本得出毛利，再减去其他费用并加上其他收入，得出年度利润。
Gross profit = Revenue – Cost of sales
毛利 = 销售收入 – 销售成本
The statement of financial position shows the assets, liabilities and capital of the business at a particular date. Assets are classified as non-current or current, and liabilities are classified as non-current or current.
财务状况表列示企业在某一特定日期的资产、负债和资本。资产分为非流动资产和流动资产，负债分为非流动负债和流动负债。
The capital section is updated by adding profit for the year and subtracting drawings to find the closing capital balance.
资本部分的计算方法是：期初资本加上年度利润，再减去提款，得出期末资本余额。
10. Ratio Analysis | 比率分析
Ratio analysis helps stakeholders assess profitability, liquidity and efficiency. Profitability ratios include gross margin and profit margin, which are expressed as percentages of revenue.
比率分析帮助利益相关者评估盈利能力、流动性和效率。盈利能力比率包括毛利率和净利率，它们以销售收入的百分比表示。
Gross margin = Gross profit ÷ Revenue × 100%
毛利率 = 毛利 ÷ 销售收入 × 100%
Profit margin = Profit for the year ÷ Revenue
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