IGCSE Cambridge Accounting: Key Terms Rapid Memory Guide | IGCSE 剑桥会计：核心术语速记指南

📚 IGCSE Cambridge Accounting: Key Terms Rapid Memory Guide | IGCSE 剑桥会计：核心术语速记指南

In IGCSE Cambridge Accounting, many exam marks depend on using the correct technical vocabulary. Terms such as trade receivable, accrual, depreciation and working capital are not just definitions: they are applied in ledger accounts, financial statements and ratio analysis. This guide groups high-frequency terms into logical clusters, with bilingual explanations and memory hooks to help you learn them efficiently.

在 IGCSE 剑桥会计中，许多考试分数取决于你是否使用了正确的专业术语。贸易应收款、应计费用、折旧和营运资本等术语不仅是定义，还用于分类账、财务报表和比率分析。本指南将高频术语按逻辑分组，提供中英双语解释和记忆线索，帮助你高效掌握。

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1. The Accounting Equation and Financial Position Terms | 会计等式与财务状况术语

The accounting equation is the foundation of the whole syllabus: assets are what the business controls, liabilities are what the business owes, and capital is the owner’s remaining interest in the business. You must be able to classify items under these three headings before you can prepare or interpret any financial statement.

会计等式是整个课程的基础：资产是企业控制的资源，负债是企业欠下的义务，资本是所有者对企业资产的剩余权益。在编制或解读任何财务报表之前，你必须能够将项目归入这三个标题之一。

Assets = Liabilities + Capital

Non-current assets are held for use in the business for more than one accounting year, such as machinery and vehicles. Current assets are expected to be turned into cash or used within one year, including inventory, trade receivables and cash. Current liabilities are payable within one year, while non-current liabilities are repayable after more than one year.

非流动资产供企业使用超过一个会计年度，如机器和车辆。流动资产预计在一年内变现或使用，包括存货、贸易应收款和现金。流动负债在一年内偿还，非流动负债则在超过一年后偿还。

A quick memory hook is to read A = L + C as ‘Assets must be financed by Liabilities plus Capital’. If an asset increases, it must be funded by an increase in a liability or in capital, otherwise the equation will not balance.

一个快速记忆线索是把 A = L + C 读作“资产必须由负债加资本提供资金”。如果一项资产增加，它必须由负债或资本的增加来提供资金，否则等式就无法平衡。

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2. Double Entry and Ledger Account Terms | 复式记账与分类账账户术语

Double entry means every transaction affects at least two accounts: one account is debited and another is credited, and total debit entries must equal total credit entries. A ledger account is often drawn as a ‘T’ account, with the debit side on the left and the credit side on the right.

复式记账意味着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，借方总额必须等于贷方总额。分类账账户通常画成“T”形账户，左侧为借方，右侧为贷方。

The mnemonic DEAD CLIC is widely used in IGCSE Accounting. DEAD means Debit increases Expenses, Assets and Drawings. CLIC means Credit increases Liabilities, Income and Capital. For decreases, simply apply the opposite side.

DEAD CLIC 是 IGCSE 会计中广泛使用的记忆口诀。DEAD 表示借方增加费用、资产和提款。CLIC 表示贷方增加负债、收入和资本。发生减少时，只需反向处理。

For example, buying machinery for cash increases an asset, so debit the machinery account and credit the cash account. Paying wages increases an expense, so debit wages and credit cash.

例如，用现金购买机器会增加资产，因此借记机器账户，贷记现金账户。支付工资会增加费用，因此借记工资账户，贷记现金账户。

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3. Source Documents and Books of Prime Entry | 原始凭证与原始分录簿

Source documents provide the evidence for recording transactions. An invoice records a credit sale or credit purchase. A credit note reduces the amount a customer owes, often because goods are returned or an overcharge has been made. A debit note requests a credit note or records a change in amount. A receipt proves that cash has been received, and a statement summarises the transactions between a supplier and a customer.

原始凭证为记录交易提供证据。发票记录赊销或赊购。贷项通知单减少客户所欠金额，通常是因为退货或多收款项。借项通知单用于要求对方开具贷项通知单或记录金额变更。收据证明收到现金，对账单汇总供应商与客户之间的交易。

The books of prime entry organise source documents before posting to the ledger. These include the sales journal, purchases journal, returns inwards journal, returns outwards journal, cash book and general journal. The cash book is unusual because it is both a book of prime entry and a ledger account.

原始分录簿在过入分类账之前对原始凭证进行分类整理。它们包括销售日记账、购货日记账、销售退回日记账、购货退回日记账、现金簿和普通日记账。现金簿比较特殊，因为它既是原始分录簿又是分类账账户。

Remember the order: source document first, book of prime entry second, ledger account third. This sequence helps control large volumes of transactions while maintaining the accuracy of double entry.

记住这个顺序：先有原始凭证，再有原始分录簿，最后是分类账账户。这一顺序有助于在保证复式记账准确性的同时，处理大量交易。

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4. Revenue, Purchases and Returns Terminology | 收入、购货与退货术语

Revenue, often called sales, is the income earned from selling goods or services in the ordinary course of business. Sales returns, also called returns inwards, are goods returned by customers, so they reduce sales revenue. Purchases are goods bought for resale, while purchase returns, also called returns outwards, are goods sent back to suppliers and reduce purchases.

收入，通常称为销售额，是企业在正常经营过程中销售商品或服务所赚取的收入。销售退回，也称退货入账，是客户退回的商品，因此减少销售收入。购货是为转售而购买的商品，购货退回，也称退货出账，是退回给供应商的商品，并减少购货。

Net sales = Sales − Returns inwards

Net purchases = Purchases − Returns outwards

Carriage inwards is the cost of bringing purchased goods into the business; it is part of cost of sales. Carriage outwards is the cost of delivering goods to customers, and it is treated as a selling and distribution expense in the income statement.

购货运费是将所购货物运入本企业的成本，属于销售成本的一部分。销货运费是向客户交付货物的成本，在利润表中作为销售和配送费用处理。

A trade discount is deducted at the point of sale and is not separately recorded in the accounting books. A cash discount is offered for early payment: discount allowed is recorded when the business gives a discount to its customers, and discount received is recorded when a supplier gives the business a discount.

商业折扣在销售时直接扣减，不单独记入账簿。现金折扣是为提前付款而提供的折扣：本企业给客户的折扣记作折扣允许，供应商给本企业的折扣记作折扣收到。

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5. Income Statement Terms: Gross Profit and Profit | 利润表术语：毛利润与利润

The income statement calculates profit or loss over an accounting period. Its trading section calculates gross profit by matching net sales with cost of sales. Cost of sales represents the cost of the goods that were actually sold, not all goods purchased.

利润表计算一个会计期间内的利润或亏损。其交易部分通过将净销售额与销售成本相配比来计算毛利润。销售成本表示实际售出商品的成本，而不是所有采购商品的成本。

Cost of sales = Opening inventory + Net purchases + Carriage inwards − Closing inventory

Gross profit = Net sales − Cost of sales

After gross profit, add other income such as rent received or discount received, then subtract operating expenses such as wages, rent, insurance, depreciation and carriage outwards. The result is profit for the year.

在毛利润之后，加上其他收入，如租金收入或折扣收到，再减去经营费用，如工资、租金、保险、折旧和销货运费。所得结果就是当年利润。

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