📚 IGCSE CCEA Accounting: Key Terms & Vocabulary Quick Revision Guide | IGCSE CCEA 会计：词汇术语速记指南
This revision guide covers the essential accounting terms and vocabulary examined in the CCEA IGCSE Accounting course. Use it to build precision in definitions, double entry reasoning, and final accounts language. Each section pairs English terms with Chinese explanations so you can revise both meanings and technical accuracy at the same time.
本速记指南覆盖 CCEA IGCSE 会计课程中考查的核心会计术语和词汇，帮助你精准掌握定义、复式记账逻辑和财务报表用语。每个小节将英文术语与中文解释成对呈现，方便你同时复习含义和专业准确性。
1. Basic Accounting Terms and the Accounting Equation | 基础会计术语与会计等式
Assets are resources controlled by a business from which future economic benefits are expected to flow. Liabilities are present obligations arising from past events. Capital is the owner’s stake or equity in the business.
中文：资产是企业控制、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；资本是所有者投入企业的权益或净资产份额。
The accounting equation must always balance: every transaction affects at least two items in the accounting records.
中文：会计等式必须始终保持平衡：每笔交易至少影响会计记录中的两个项目。
Assets = Capital + Liabilities
资产 = 资本 + 负债
- Trade receivables – customers who owe money for credit sales.
- Trade payables – suppliers the business owes for credit purchases.
- Inventory – goods held for resale or raw materials used in production.
- Drawings – money or goods taken from the business by the owner for personal use.
中文：应收账款是因赊销而欠款的客户；应付账款是企业因赊购而欠供应商的款项；存货是持有用于销售或作为生产原料的商品；提款是所有者从企业取走用于个人用途的现金或商品。
2. Source Documents and Books of Prime Entry | 原始凭证与原始分录簿
Source documents record transactions at the point of origin. The main source documents are invoices, credit notes, debit notes, receipts, cheques, bank statements, and petty cash vouchers.
中文：原始凭证在交易发生时进行记录。主要原始凭证包括发票、贷项通知单、借项通知单、收据、支票、银行对账单和零用现金凭单。
Books of prime entry are the first accounting records where source documents are listed before posting to ledgers. They summarise similar transactions in one place.
中文：原始分录簿是原始凭证在过账到分类账之前首次汇总记录的账簿。它们将类似交易集中在一个地方进行汇总。
- Sales day book – records credit sales.
- Purchases day book – records credit purchases.
- Returns inwards day book – records goods returned by customers.
- Returns outwards day book – records goods returned to suppliers.
- Cash book – records all cash and bank transactions.
- Petty cash book – records small cash payments.
- General journal – records non-regular transactions and corrections.
中文：销售日记账记录赊销；购货日记账记录赊购；销售退回日记账记录客户退回的商品；购货退回日记账记录退给供应商的商品；现金簿记录全部现金和银行交易；零用现金簿记录小额现金支付；普通日记账记录非经常性交易和更正分录。
3. Double Entry Rules and Ledger Accounts | 复式记账规则与分类账账户
Double entry means every transaction is recorded twice: one debit entry and one credit entry of equal value. This keeps the accounting equation balanced.
中文：复式记账意味着每笔交易记录两次：金额相等的一笔借方分录和一笔贷方分录。这使会计等式保持平衡。
The debit and credit rules depend on the type of account affected. Use the table below for quick recall.
中文：借贷规则取决于受影响的账户类型。使用下表可快速回忆。
| 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 |
| Capital | 资本 | Decrease | 减少 | Increase | 增加 |
| Income | 收入 | Decrease | 减少 | Increase | 增加 |
| Expenses | 费用 | Increase | 增加 | Decrease | 减少 |
When recording, always ask: which account is receiving value and which account is giving value? The receiving account is debited; the giving account is credited.
中文：记录时先判断：哪个账户收到价值，哪个账户给出价值？收到价值的账户记借方，给出价值的账户记贷方。
4. Trial Balance and Error Correction | 试算平衡表与错误更正
A trial balance lists all ledger balances in debit and credit columns to check arithmetic accuracy. If total debits equal total credits, the books are arithmetically in balance, but not necessarily correct.
中文：试算平衡表将所有分类账余额按借方和贷方两栏列示，用于检查算术准确性。如果借方总额等于贷方总额，账簿在算术上是平衡的，但不一定完全正确。
It does not prove all entries are correct because some errors do not affect the trial balance. These are called non-disclosing errors.
中文：试算平衡表不能证明所有分录都正确，因为有些错误不影响试算平衡。这些错误称为不暴露错误。
- Error of commission – correct amount, correct side, wrong account of the same type.
- Error of omission – a transaction is completely left out of the books.
- Error of original entry – both debit and credit use the same wrong amount.
- Error of principle – entry is made in the wrong class of account, such as treating capital expenditure as revenue expenditure.
- Compensating error – two errors cancel each other out.
- Complete reversal – debit and credit entries are reversed.
中文：串户错误指金额正确、方向正确，但记入同一类别中的错误账户；漏账错误指一笔交易完全未记账；原始分录错误指借方和贷方使用了相同的错误金额；原则性错误指记入错误类别的账户，例如将资本性支出当作收益性支出；抵销错误指两个错误相互抵销；完全反向错误指借方和贷方方向记反。
5. Income Statement Terminology | 利润表术语
The income statement shows financial performance over a period. Key terms include sales revenue, sales returns, opening inventory, purchases, purchase returns, carriage inwards, closing inventory, cost of goods sold, gross profit, expenses, and profit for the year.
中文：利润表反映企业在一定期间的财务业绩。关键术语包括销售收入、销售退回、期初存货、购货、购货退回、进货运费、期末存货、销售成本、毛利、费用和本年利润。
Cost of goods sold = Opening inventory + Purchases + Carriage inwards − Purchase returns − Closing inventory
销售成本 = 期初存货 + 购货 + 进货运费 − 购货退回 − 期末存货
Gross profit = Sales revenue − Sales returns − Cost of goods sold
毛利 = 销售收入 − 销售退回 − 销售成本
Profit for the year = Gross profit + Other income − Expenses
本年利润 = 毛利 + 其他收入 − 费用
Carriage inwards is the cost of bringing goods into the business and is added to purchases. Carriage outwards is the cost of delivering goods to customers and is an expense.
中文：进货运费是将商品运入企业的成本，应加入购货成本；销货运费是将商品交付给客户的成本，属于费用。
6. Statement of Financial Position Terminology | 财务状况表术语
The statement of financial position shows financial position at a point in time. Key terms include non-current assets, current assets, current liabilities, non-current liabilities, net assets, capital, and retained profit.
中文：财务状况表反映企业在某一时点的财务状况。关键术语包括非流动资产、流动资产、流动负债、非流动负债、净资产、资本和留存利润。
Net assets = Total assets − Total liabilities
净资产 = 总资产 − 总负债
Closing capital = Opening capital + Profit for the year − Drawings
期末资本 = 期初资本 + 本年利润 − 提款
- Non-current assets – assets used in the business for more than one year, such as machinery and vehicles.
- Current assets – assets expected to be turned into cash within one year, such as inventory and trade receivables.
- Current liabilities – debts due within one year, such as trade payables and bank overdraft.
- Non-current liabilities – debts due after one year, such as long-term loans.
中文：非流动资产是使用期限超过一年的资产，例如机器和车辆；流动资产是预计一年内转换为现金的资产，例如存货和应收账款；流动负债是一年内到期的债务，例如应付账款和银行透支；非流动负债是一年后到期的债务，例如长期贷款。
7. Accounting Concepts and Conventions | 会计概念与惯例
Accounting concepts are the fundamental assumptions and rules that guide financial reporting. You must be able to define and apply them in CCEA IGCSE Accounting.
中文：会计概念是指导财务报告的基本假设和规则。在 CCEA IGCSE 会计中，你必须能够定义并应用这些概念。
- Business entity – the business is treated as separate from its owner.
- Going concern – the business is assumed to continue operating in the foreseeable future.
- Accruals – income and expenses are recorded when earned or incurred, not when cash is paid or received.
- Consistency – the same accounting treatment is applied from one period to the next.
- Prudence – profits are not anticipated, but all potential losses are recognised.
- Materiality – items that are immaterial do not need to be separately disclosed.
- Money measurement – only items that can be measured in money terms are recorded.
- Realisation – revenue is recognised when goods or services are transferred, not necessarily when cash is received.
中文：企业主体指企业与其所有者作为独立主体处理；持续经营假设企业在可预见的未来继续经营；权责发生制指收入和费用在其赚取或发生时记录，而不是在现金收付时记录；一致性指前后期间采用相同的会计处理方法；谨慎性指不预计利润，但确认所有潜在损失；重要性指不重要的项目无需单独披露；货币计量指只有能以货币计量的项目才被记录；实现原则指收入在商品或服务转移时确认，而不一定在收到现金时确认。
8. Depreciation and Disposal of Non-Current Assets | 折旧与非流动资产处置
Depreciation is the systematic allocation of the cost of a non-current asset over its useful life. It matches the cost of using the asset with the revenue it generates.
中文：折旧是将非流动资产成本在其使用寿命内系统分摊的过程。它将使用资产的成本与其产生的收入进行配比。
Straight-line depreciation per year = (Cost − Residual value) ÷ Useful life
直线法年折旧额 = （成本 − 残值）÷ 使用年限
Reducing balance depreciation = Net book value × Depreciation rate
余额递减法折旧额 = 账面净值 × 折旧率
Key terms include cost, residual value, useful life, accumulated depreciation, and net book value.
中文：关键术语包括成本、残值、使用年限、累计折旧和账面净值。
When a non-current asset is disposed of, the business must remove its cost and accumulated depreciation from the books and record any profit or loss on disposal.
中文：处置非流动资产时，企业必须将其成本和累计折旧从账簿中转出，并记录处置损益。
9. Ratios and Analysis of Financial Statements | 财务报表比率与分析
Ratio analysis helps stakeholders assess profitability, liquidity, and efficiency. You must learn the formulas and be able to comment on changes from one year to the next.
中文：比率分析帮助利益相关者评价企业的盈利能力、流动性和效率。你必须掌握公式，并能对年度间的变化进行评论。
Gross profit margin = Gross profit ÷ Sales revenue × 100
毛利率 = 毛利 ÷ 销售收入 × 100
Profit margin = Profit for the year ÷ Sales revenue × 100
净利率 = 本年利润 ÷ 销售收入 × 100
Return on capital employed = Profit for the year ÷ Capital employed × 100
资本报酬率 = 本年利润 ÷ 运用资本 × 100
Current ratio = Current assets ÷ Current liabilities
流动比率 = 流动资产 ÷ 流动负债
Acid test ratio = (Current assets − Inventory) ÷ Current liabilities
酸性测试比率 = （流动资产 − 存货）÷ 流动负债
Use the words ‘improved’, ‘worsened’, ‘more liquid’, ‘less profitable’, or ‘more efficient’ when interpreting ratios in exam answers.
中文：在考试答案中解释比率时，使用“改善”、“恶化”、“流动性增强”、“盈利能力下降”或“效率提高”等表述。
10. Control Accounts, Bank Reconciliation and Petty Cash | 控制账户、银行对账与零用现金
Control accounts summarise many individual ledger accounts. The sales ledger control account summarises credit customers, while the purchases ledger control account summarises credit suppliers.
中文：控制账户汇总许多个别的分类账账户。销售分类账控制账户汇总赊销客户，购货分类账控制账户汇总赊购供应商。
Bank reconciliation compares the cash book with the bank statement to identify timing differences and errors. Typical timing differences include unpresented cheques and outstanding lodgements.
中文：银行对账将现金簿与银行对账单进行比较，以识别时间性差异和错误。典型的时间性差异包括未兑现支票和未入账存款。
Petty cash is small cash payments recorded in a petty cash book using the imprest system. The petty cashier is reimbursed to restore the float to the original amount.
中文：零用现金是记录在零用现金簿中的小额现金支付，采用定额备用金制度。零用现金保管员通过报销将备用金恢复到原定金额。
- Unpresented cheques – cheques issued but not yet presented
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