📚 IGCSE Cambridge Accounting: Core Knowledge Points Explained | IGCSE 剑桥会计：核心知识点梳理
Accounting is often called the language of business. In the Cambridge IGCSE Accounting syllabus, you are expected not only to record transactions accurately but also to understand why financial information is prepared and how it helps users make decisions.
会计常被称为商业的语言。在剑桥 IGCSE 会计课程中，你不仅要准确记录交易，还要理解为什么要编制财务信息，以及这些信息如何帮助使用者做出决策。
1. The Accounting Equation and Double Entry | 会计等式与复式记账
The accounting equation states that assets equal capital plus liabilities. Every transaction affects at least two items in this equation, and the equation must always remain balanced.
会计等式表明资产等于资本加负债。每笔交易至少影响等式中的两个项目，而且等式必须始终保持平衡。
Double entry bookkeeping is the system used to record both aspects of a transaction: one account is debited and another account is credited. This is based on the rule that every debit must have an equal and opposite credit.
复式记账是用来记录交易两个方面的系统：一个账户记借方，另一个账户记贷方。其基础规则是每一笔借方必须有相等且对应的贷方。
A common memory aid is ‘DEAD CLIC’: Debit expenses, assets and drawings; Credit liabilities, income and capital.
常用记忆口诀是 ‘DEAD CLIC’：费用、资产和提款记借方；负债、收入和资本记贷方。
2. Source Documents and Books of Prime Entry | 原始凭证与原始分录簿
Source documents provide evidence of transactions. Common examples include invoices, credit notes, debit notes, receipts, cheque counterfoils and bank statements.
原始凭证为交易提供证据。常见例子包括发票、贷项通知单、借项通知单、收据、支票存根和银行对账单。
These documents are first recorded in books of prime entry such as the sales journal, purchases journal, sales returns journal, purchases returns journal, cash book and general journal. Only after this are amounts posted to ledger accounts.
这些凭证首先记录在原始分录簿中，例如销售日记账、采购日记账、销售退回日记账、采购退回日记账、现金簿和普通日记账。之后金额才过入分类账账户。
The cash book serves as both a book of prime entry and a ledger account because it records cash and bank transactions chronologically and also supports double entry posting.
现金簿既是原始分录簿，也是分类账账户，因为它按时间顺序记录现金和银行交易，同时也支持复式记账过账。
3. Ledger Accounts and Balancing | 分类账账户与结平
Ledger accounts group transactions of the same type. The main ledger is the general ledger, but many businesses also keep sales and purchases ledgers for individual customers and suppliers.
分类账账户将同类交易归类。主要分类账是总账，但许多企业还为个别客户和供应商设置销售分类账和采购分类账。
At the end of a period, accounts are balanced. The difference between the debit and credit sides is carried down as the balance, and the closing balance is also brought down on the opposite side to start the next period.
期末时，账户要结平。借方和贷方之间的差额作为余额结转，期末余额也结转到相反一边作为下期期初余额。
Asset and expense accounts normally have debit balances, while liability, capital and income accounts normally have credit balances.
资产和费用账户通常有借方余额，而负债、资本和收入账户通常有贷方余额。
4. Trial Balance and Correction of Errors | 试算平衡表与错误更正
A trial balance lists all ledger balances at a particular date. If total debits equal total credits, it proves the arithmetic accuracy of the double entry records, but it does not prove that all transactions have been recorded correctly.
试算平衡表列出某一日期的所有分类账余额。如果借方总额等于贷方总额，就证明复式记账的算术准确性，但并不能证明所有交易都已正确记录。
Errors that do not affect the trial balance include omission, commission, principle, original entry, compensating and complete reversal errors. Errors that do affect the trial balance are corrected using a suspense account until the discrepancy is found.
不影响试算平衡表的错误包括漏记、错记账户、原则性错误、原始分录错误、抵消错误和完全颠倒错误。影响试算平衡表的错误要使用暂记账户更正，直到找出差异。
When a suspense account is used, it is cleared once all errors are located and corrected. The trial balance should then balance without any remaining suspense account balance.
使用暂记账户时，一旦所有错误都找到并更正，暂记账户就会被清零。试算平衡表随后应在没有暂记账户余额的情况下实现平衡。
5. Financial Statements for Sole Traders | 独资经营者财务报表
Sole traders prepare an income statement to calculate profit or loss for the year, and a statement of financial position to show assets, liabilities and capital at the year end.
独资经营者编制利润表来计算当年利润或亏损，并编制财务状况表来显示年末的资产、负债和资本。
Gross profit is sales revenue less cost of sales. Net profit is gross profit plus other income less expenses. The closing capital is opening capital plus additional capital plus profit less drawings.
毛利等于销售收入减销售成本。净利等于毛利加其他收入减费用。期末资本等于期初资本加追加资本加利润减提款。
Cost of sales is calculated as opening inventory plus purchases less purchases returns less closing inventory. This figure must match the sales made during the period.
销售成本等于期初存货加采购减采购退回减期末存货。该数字必须与本期实现的销售收入相配比。
6. Accruals and Prepayments | 应计与预付
The accruals concept requires income and expenses to be matched to the period to which they relate, not merely when cash is received or paid. An accrual is an expense or income due but not yet recorded.
应计概念要求收入和费用与它们所属的期间相配比，而不仅仅是在收到或支付现金时记录。应计是指已发生但尚未记录的费用或收入。
A prepayment is an amount paid in advance for a future period. Adjustments for accruals and prepayments ensure that the income statement shows the correct expense or income for the current year.
预付是指为未来期间预先支付的金额。应计和预付调整可以确保利润表显示当年正确的费用或收入。
For example, if rent paid during the year includes an amount for the next period, that portion is carried forward as a current asset. If an expense is due but unpaid, it is added to the expense and shown as a current liability.
例如，如果当年支付的租金包括下期金额，则该部分作为流动资产结转。如果某项费用已发生但未支付，则应加入该费用并作为流动负债列示。
7. Depreciation and Disposal of Non-current Assets | 折旧与固定资产处置
Depreciation is the systematic allocation of the cost of a non-current asset over its useful life. It is an application of the matching principle, not a process of valuing an asset at market price.
折旧是将非流动资产的成本在其使用寿命内系统分配的过程。它是配比原则的应用，而不是按市场价格对资产进行估值。
The straight-line method charges an equal amount each year, while the reducing balance method charges a fixed percentage on the carrying amount. When an asset is sold, the difference between sale proceeds and carrying amount is recorded as a profit or loss on disposal.
直线法每年计提相同金额，而余额递减法按账面价值的固定百分比计提。当资产出售时，出售收入与账面价值之间的差额记为处置利得或损失。
The carrying amount is cost less accumulated depreciation. Depreciation expense is charged in the income statement, while accumulated depreciation is deducted from the asset cost in the statement of financial position.
账面价值等于成本减累计折旧。折旧费用在利润表中列支，而累计折旧在财务状况表中从资产成本中扣除。
8. Irrecoverable Debts and Provision for Doubtful Debts | 坏账与坏账准备
An irrecoverable debt is an amount owed by a credit customer that is written off because it is unlikely to be collected. It is charged as an expense in the income statement.
坏账是指因不太可能收回而注销的信用客户欠款。坏账在利润表中作为费用列支。
A provision for doubtful debts is an estimate of debts that may become irrecoverable in the future. It is based on the prudence concept and is deducted from trade receivables in the statement of financial position.
坏账准备是对未来可能无法收回债务的估计。它以谨慎性概念为基础，在财务状况表中从应收账款中扣除。
When the provision increases, the extra amount is an expense. When it decreases, the reduction is shown as income. The income statement charge is only the change in the provision, not the whole provision balance.
当准备增加时，增加额作为费用。当准备减少时，减少额作为收入。利润表中列支的只是准备变动额，而不是全部准备余额。
9. Bank Reconciliation | 银行对账
A bank reconciliation statement explains the difference between the cash book balance and the bank statement balance. Differences arise from timing, such as unpresented cheques and uncredited deposits, or from items discovered only on the bank statement.
银行对账单调节表解释现金簿余额与银行对账单余额之间的差异。差异产生于时间性差异，如未兑现支票和未贷记存款，或仅在银行对账单上发现的项目。
Unpresented cheques are cheques issued but not yet cleared by the bank, so they are deducted from the bank statement balance. Uncredited deposits are amounts paid in but not yet shown on the statement, so they are added.
未兑现支票是指已开出但银行尚未结算的支票，因此要从银行对账单余额中扣除。未贷记存款是指已存入但尚未显示在对账单上的金额，因此要加上。
Bank charges, direct debits, standing orders and bank interest may appear on the bank statement before they are entered in the cash book. These items must be updated in the cash book before preparing the reconciliation.
银行手续费、直接借记、常设指令和银行利息可能先出现在银行对账单上，然后才记入现金簿。这些项目必须在编制调节表前先更新现金簿。
10. Control Accounts | 控制账户
Control accounts summarise many individual ledger accounts. A sales ledger control account records totals for trade receivables, while a purchases ledger control account records totals for trade payables.
控制账户汇总多个个别分类账账户。销售分类账控制账户记录应收账款总额，而采购分类账控制账户记录应付账款总额。
Control accounts help locate errors, reduce fraud risk and allow faster preparation of draft financial statements because the total receivable or payable balance can be found without listing every customer or supplier.
控制账户有助于发现错误、降低舞弊风险，并可以更快地编制财务报表草稿，因为无需逐一列出每个客户或供应商即可得出应收或应付总额。
Typical entries in a sales ledger control account include credit sales and dishonoured cheques on the debit side, and receipts from customers, sales returns and discounts allowed on the credit side.
销售分类账控制账户的典型借方包括赊销和拒付支票，贷方包括客户付款、销售退回和允许的折扣。
11. Ratio Analysis | 比率分析
Ratios help users interpret financial statements. Profitability ratios include gross margin, profit margin and return on capital employed. Liquidity ratios include the current ratio and quick ratio.
比率有助于使用者解读财务报表。盈利能力比率包括毛利率、净利率和资本报酬率。流动性比率包括流动比率和速动比率。
Efficiency ratios such as inventory turnover and trade receivables turnover show how well resources are managed. For IGCSE, you need to calculate the ratio, explain its meaning and suggest possible reasons for changes.
效率比率如存货周转率和应收账款周转率显示资源管理的好坏。在 IGCSE 中，你需要计算比率、解释其含义，并提出可能的变化原因。
The current ratio is current assets divided by current liabilities. A ratio below 1 means current liabilities exceed current assets, which may indicate a liquidity problem; a very high ratio may suggest inefficient use of resources.
流动比率等于流动资产除以流动负债。比率低于 1 意味着流动负债超过流动资产，可能表明存在流动性问题；而比率过高可能表明资源利用效率低下。
12. Partnerships and Limited Companies | 合伙企业与有限公司
In a partnership, profits are shared according to the partnership agreement. The appropriation account shows how profit is divided between interest on capital, partners’ salaries and profit shares, after making adjustments for drawings interest.
在合伙企业中，利润按照合伙协议分配。利润分配账户显示资本利息、合伙人薪金和利润分成之间如何分配利润，并先调整提款利息。
Limited companies are separate legal entities. They prepare an income statement and a statement of financial position, with share capital and reserves shown in the equity section. Companies may also issue debentures as long-term liabilities.
有限公司是独立法人。它们编制利润表和财务状况表，在权益部分列示股本和储备。公司还可以发行债券作为长期负债。
For IGCSE, focus on the differences between sole traders, partnerships and companies: only companies have share capital, and only partnerships have appropriation accounts that share profit among partners.
在 IGCSE 中，重点关注独资经营者、合伙企业和公司之间的区别：只有公司有股本，只有合伙企业有在合伙人之间分配利润的利润分配账户。
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