📚 IGCSE CAIE Accounting: Key Terms Quick Memorisation Guide | IGCSE CAIE 会计：词汇术语速记指南
This guide groups the most common CAIE IGCSE Accounting terms into logical themes so you can memorise them faster. Each section gives clear English definitions followed by Chinese explanations, plus memory hooks that work well in exam conditions.
本指南把 CAIE IGCSE 会计最常见的术语按主题分类，帮助你更快记忆。每个部分先给出清晰的英文定义，再配中文解释，并提供考试中实用的记忆挂钩。
1. Assets, Liabilities and Equity | 资产、负债与所有者权益
Assets are resources controlled by a business as a result of past events, from which future economic benefits are expected to flow. Liabilities are present obligations arising from past events, the settlement of which is expected to result in an outflow of resources. Equity is the residual interest in the assets after deducting all liabilities.
资产是企业因过去事项而控制的、预期会带来未来经济利益的资源；负债是过去事项形成的现时义务，清偿时预期会导致资源流出；所有者权益是资产扣除全部负债后的剩余权益。
Fast memory: a current asset is used or turned into cash within one year, while a non-current asset is held for more than one year. Current liabilities are due within one year; non-current liabilities are due after more than one year.
速记：流动资产会在一年内使用或转换为现金，而非流动资产持有期超过一年；流动负债在一年内到期，非流动负债则在一年以上到期。
The accounting equation must hold after every transaction: assets on one side, claims on the other.
每笔交易后，会计恒等式都必须成立：一边是资产，另一边是所有者的索取权。
Assets = Liabilities + Equity
2. Income, Expenses and Profit | 收入、费用与利润
Income is the increase in economic benefits during an accounting period, mainly from sales revenue, rent received or commission received. Expenses are the decrease in economic benefits arising from costs such as wages, rent paid, electricity and motor expenses.
收入是会计期间内经济利益的增加，主要来自销售收入、收到的租金或佣金；费用是经济利益因工资、租金、电费和车辆费用等成本而减少。
Profit is the positive difference between income and expenses. A loss occurs when expenses exceed income.
利润是收入超过费用的正差额；当费用超过收入时，则产生亏损。
Profit = Income − Expenses
Memory hook: income is the money earned, expenses are the money used up, and profit is what remains.
记忆挂钩：收入是赚到的钱，费用是消耗掉的钱，利润就是剩下的部分。
3. Debit and Credit Rules | 借方与贷方规则
In double-entry bookkeeping, every transaction affects at least two accounts. One account is debited and another account is credited with the same amount, so total debits always equal total credits.
在复式记账中，每笔交易至少影响两个账户：一个账户记在借方，另一个账户记在贷方，金额相同，因此借方总额始终等于贷方总额。
The most useful memory hook for CAIE IGCSE is ‘DEAD CLIC’. Debit increases Expenses, Assets and Drawings. Credit increases Liabilities, Income and Capital.
对 CAIE IGCSE 最实用的记忆口诀是 ‘DEAD CLIC’：借方增加费用、资产和提款；贷方增加负债、收入和资本。
Do not confuse ‘debit’ with ‘increase’ in every situation. For liability, income and capital accounts, a credit increases the balance, while a debit reduces it.
不要在所有情况下都把 ‘借方’ 等同于 ‘增加’。对于负债、收入和资本账户，贷方增加余额，借方则减少余额。
4. Source Documents | 原始凭证
A source document is the original record that proves a transaction has occurred. It provides the information needed to enter the transaction into the books of account.
原始凭证是证明交易已经发生的原始记录，为把交易登记到账簿提供所需信息。
Common source documents tested in CAIE IGCSE Accounting include invoices, credit notes, debit notes, receipts, cheque counterfoils, paying-in slips, bank statements and petty cash vouchers.
CAIE IGCSE 会计常考的原始凭证包括发票、贷项通知单、借项通知单、收据、支票存根、存款单、银行对账单和零用现金凭单。
| Document | Typical purpose |
|---|---|
| Invoice | Records a credit sale of goods or services |
| Credit note | Reduces the amount owed, often for returned goods |
| Receipt | Confirms money has been received |
| Paying-in slip | Records cash or cheques paid into the bank |
5. Books of Prime Entry | 原始分录账簿
Books of prime entry are the first accounting records where transactions are entered before being posted to ledger accounts. They help reduce the number of individual entries in the general ledger.
原始分录账簿是交易在过入分类账之前最先登记的账簿，有助于减少总分类账中的单笔记录数量。
Credit sales are recorded in the sales journal, credit purchases in the purchases journal, sales returns in the sales returns journal, and purchases returns in the purchases returns journal. Cash and cheque transactions are recorded in the cash book, while other transactions and corrections appear in the general journal.
赊销记入销售日记账，赊购记入采购日记账，销售退回记入销售退回日记账，采购退回记入采购退回日记账；现金和支票交易记入现金簿，其他交易和更正记入普通日记账。
Memory hook: match the word ‘sales’ or ‘purchases’ to the journal, and remember that returns always use a separate return journal.
记忆挂钩：把 ‘销售’ 或 ‘采购’ 与对应日记账匹配，记住退回业务要使用单独的退回日记账。
6. Ledger Accounts and Trial Balance | 分类账与试算平衡表
A ledger account is a T-shaped record showing all increases and decreases in a particular asset, liability, income, expense or capital item. The left side is the debit side; the right side is the credit side.
分类账账户是 T 形记录，反映某一资产、负债、收入、费用或资本项目的所有增加和减少。左边是借方，右边是贷方。
After posting transactions, each account is balanced. The balance carried down closes one period, and the balance brought down starts the next period.
过账后，每个账户要结出余额。结转下期余额结束本期，而承上期余额开启下一期。
A trial balance is a list of all ledger balances arranged in debit and credit columns. It checks the arithmetic accuracy of the double entry, but it does not prove that all entries are completely correct.
试算平衡表是所有分类账余额按借方和贷方两栏排列的清单，它检查复式记账的计算准确性，但不能证明所有分录完全正确。
7. Depreciation Terms | 折旧术语
Depreciation is the estimated fall in value of a non-current asset over its useful life. It is an expense in the income statement, not a cash payment.
折旧是非流动资产在其使用寿命内预计的价值下降，是损益表中的一项费用，而非现金支付。
Two main methods are the straight-line method and the reducing balance method. The straight-line method spreads the depreciable amount equally over the useful life.
两种主要方法是直线法和余额递减法。直线法将可折旧金额在使用寿命内平均分摊。
Straight-line annual depreciation = (Cost − Residual value) ÷ Useful life
The carrying amount is the cost of the asset less accumulated depreciation to date. Accumulated depreciation is the total depreciation charged so far.
账面净值是资产成本减去截至目前的累计折旧；累计折旧是截至目前已经计提的折旧总额。
8. Accruals and Prepayments | 应计与预付款项
Under the accruals basis, income and expenses must be recorded in the period they are earned or incurred, not when cash is received or paid.
在权责发生制下，收入和费用必须在赚得或发生的期间确认，而不是在收到或支付现金时确认。
An accrued expense is an amount owing; it is a current liability. A prepaid expense is an amount paid in advance; it is a current asset. Accrued income is income earned but not yet received, while prepaid income is income received before it has been earned.
应计费用是尚未支付的欠款，属于流动负债；预付费用是提前支付的款项，属于流动资产。应计收入是已经赚得但尚未收到的收入，而预收收入是尚未赚得却已提前收到的收入。
Memory hook: ‘accrued’ means owing, ‘prepaid’ means paid in advance. Adjust accruals and prepayments before drawing up financial statements.
记忆挂钩：’应计’ 表示尚未付清，’预付’ 表示提前支付。在编制财务报表前必须调整应计和预付款项。
9. Bad Debts and Provision for Doubtful Debts | 坏账与呆账准备
A bad debt is a trade receivable that is now considered irrecoverable, so it is removed from the books. The entry is to debit the bad debts expense account and credit the trade receivables account.
坏账是现在被认为无法收回的应收账款，因此要从账簿中移除。分录是借记坏账费用账户，贷记应收账款账户。
A provision for doubtful debts is an estimate of future losses from existing trade receivables. It follows the prudence concept, recognising a possible loss before it becomes certain.
呆账准备是对现有应收账款未来可能损失的一种估计，遵循谨慎性原则，在损失确定之前先确认可能发生的损失。
An increase in the provision is charged as an expense; a decrease is treated as income or as a reduction in the expense. The provision is deducted from trade receivables in the statement of financial position.
准备金的增加记为费用；减少则作为收入或费用减少处理。在财务状况表中，该准备从应收账款中扣除。
10. Financial Statements Terms | 财务报表术语
The income statement shows financial performance over a period. Gross profit is the difference between sales revenue and cost of sales. Profit for the year is the final profit after all incomes and expenses have been included.
损益表反映一个期间的财务业绩。毛利是销售收入与销售成本之间的差额；年度利润是扣除所有收入和费用后的最终利润。
Gross profit = Sales revenue − Cost of sales
Cost of sales = Opening inventory + Purchases − Closing inventory
The statement of financial position shows financial position at a point in time. Working capital is current assets minus current liabilities, and capital employed is the total of equity and non-current liabilities.
财务状况表反映某一时点的财务状况。营运资本是流动资产减去流动负债；动用资本是所有者权益与非流动负债的合计。
Working capital = Current assets − Current liabilities
11. Accounting Concepts and Conventions | 会计概念与惯例
Accounting concepts are rules and principles that guide how financial information is recorded and reported. CAIE IGCSE candidates should be able to identify and apply the main concepts.
会计概念是指导财务信息记录和报告的规则与原则。CAIE IGCSE 考生应能识别并应用主要概念。
| Concept | Explanation |
|---|---|
| Business entity | The business is separate from its owner |
| Going concern | The business will continue trading in the foreseeable future |
| Money measurement | Only items that can be measured in money terms are recorded |
| Prudence | Do not overstate assets or income; do not understate liabilities or expenses |
| Consistency | Use the same accounting methods from one period to the next |
| Matching | Expenses should be matched to the revenue they help earn |
12. Ratio Analysis Terms | 比率分析术语
Ratios help analyse the financial performance and liquidity of a business. Profitability ratios measure how successfully the business earns profit, while liquidity ratios measure its ability to pay short-term debts.
比率有助于分析企业的财务业绩和流动性。盈利能力比率衡量企业赚取利润的能力，流动性比率衡量企业偿还短期债务的能力。
The gross margin and profit margin are common profitability ratios. Return on capital employed shows how efficiently the business uses the funds invested in it.
毛利率和净利率是常见的盈利能力比率；资本报酬率反映企业使用投入资金的效率。
Gross margin = (Gross profit ÷ Revenue) × 100
Profit margin = (Profit for the year ÷ Revenue) × 100
Return on capital employed = (Profit for the year ÷ Capital employed) × 100
The current ratio and quick ratio are the main liquidity ratios. The quick ratio is stricter because it excludes inventory, which may not be converted into cash quickly.
流动比率和速动比率是主要的流动性比率。速动比率更为严格，因为它剔除了可能无法快速变现的存货。
Current ratio = Current assets ÷ Current liabilities
Quick ratio = (Current assets − Inventory) ÷ Current liabilities
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