📚 Year 11 Eduqas Accounting: Vocabulary and Terminology Quick Revision Guide | 11年级Eduqas会计：词汇术语速记指南
Mastering accounting vocabulary is essential for success in the Year 11 Eduqas course. This guide provides a rapid revision of key terms, organised by topic, to help you build confidence in reading questions, writing explanations, and completing financial statements.
掌握会计词汇是Year 11 Eduqas课程成功的关键。本指南按主题组织核心术语，帮助您快速复习，在读题、撰写解释和编制财务报表时增强信心。
1. The Accounting Equation | 会计等式
The accounting equation is the foundation of double-entry bookkeeping. It states that a business's assets always equal the sum of its liabilities and owner's equity. This equation must balance after every transaction.
会计等式是复式记账的基础。它表明企业的资产总是等于其负债与所有者权益之和。每笔交易后该等式必须保持平衡。
Assets = Liabilities + Equity
资产 = 负债 + 所有者权益
Owner's equity represents the owner's claim on the business assets after all liabilities have been paid. It includes capital introduced and retained profits.
所有者权益代表在清偿所有负债后所有者对企业资产的求偿权，包括投入资本和留存利润。
2. Double-Entry System: Debits and Credits | 复式记账系统：借方与贷方
Every business transaction is recorded in at least two accounts using debits and credits. A debit entry increases assets and expenses, while a credit entry increases liabilities, equity, and income. The total debits must always equal total credits.
每笔企业交易至少会在两个账户中以借方和贷方记录。借方分录增加资产和费用，而贷方分录增加负债、所有者权益和收入。借方总额必须始终等于贷方总额。
For example, when a business purchases inventory on credit, the inventory account (asset) is debited, and the trade payables account (liability) is credited.
例如，企业赊购存货时，借记存货账户（资产），贷记应付账款账户（负债）。
Memorising the acronym 'DEAD CLIC' can help: Debit Expenses, Assets, Drawings; Credit Liabilities, Income, Capital.
记忆缩略词'DEAD CLIC'会有所帮助：借方为费用、资产、提款；贷方为负债、收入、资本。
3. Assets: Current and Non-Current | 资产：流动与非流动
An asset is a resource controlled by the business from which future economic benefits are expected. Assets are classified as current if they will be used or converted into cash within one year; otherwise, they are non-current.
资产是由企业控制、预期会带来未来经济利益的资源。如果资产在一年内将被使用或转换为现金，则分类为流动资产；否则为非流动资产。
Examples of current assets include cash, inventory, trade receivables, and prepayments. Non-current assets include property, plant, equipment, and motor vehicles.
流动资产的例子包括现金、存货、应收账款和预付款项。非流动资产包括土地建筑物、厂房设备、机动车等。
4. Liabilities: Current and Non-Current | 负债：流动与非流动
A liability is an obligation of the business to transfer economic benefits. Like assets, liabilities are split into current (due within one year) and non-current (due after more than one year).
负债是企业转移经济利益的义务。与资产类似，负债分为流动负债（一年内到期）和非流动负债（超过一年到期）。
Trade payables, bank overdrafts, and accrued expenses are typical current liabilities. Non-current liabilities include long-term bank loans and mortgages.
应付账款、银行透支和应计费用是典型的流动负债。非流动负债包括长期银行贷款和抵押借款。
5. Income and Expenses | 收入与费用
Income arises from the ordinary activities of the business, such as sales revenue, rent received, and commission income. Expenses are the costs incurred to generate income, including rent, salaries, and electricity.
收入产生于企业的日常活动，如销售收入、收到的租金和佣金收入。费用是为产生收入而发生的成本，包括租金、薪金和电费。
Net profit is calculated by deducting total expenses from total income. This is presented in the income statement.
净利润是通过从总收入中扣除总费用计算得出的，并在利润表中列示。
Income - Expenses = Profit/(Loss)
收入 - 费用 = 利润/(亏损)
6. The Trial Balance | 试算平衡表
A trial balance is a list of all ledger account balances at a specific date, arranged in debit and credit columns. It is used to check the arithmetic accuracy of the double-entry system.
试算平衡表是特定日期所有分类账账户余额的列表，分借方和贷方两栏。它用于检查复式记账系统的算术准确性。
If total debits equal total credits, the trial balance is considered balanced. However, a balanced trial balance does not prove there are no errors; omitting a transaction entirely still leaves it balanced.
如果借方总额等于贷方总额，则认为试算平衡表是平衡的。然而，平衡的试算平衡表并不能证明没有错误；完全遗漏一笔分录时它仍然平衡。
Common errors that do not affect the trial balance include commission, omission, principle, compensating, and original entry errors.
不影响试算平衡表的常见错误包括过账错误、遗漏错误、原则性错误、抵消性错误和原记错误。
7. Financial Statements: Income Statement | 财务报表：利润表
The income statement (profit or loss account) summarises the revenues and expenses for a financial period. It shows gross profit (sales revenue less cost of sales) and net profit (gross profit less other operating expenses).
利润表汇总了一个会计期间的收入和费用。它列示毛利（销售收入减销售成本）和净利润（毛利减其他营业费用）。
Cost of sales includes opening inventory plus purchases less closing inventory. This calculation matches the cost of goods actually sold.
销售成本包括期初存货加采购减期末存货。该计算匹配实际已售商品的成本。
rmat would show Sales, less Cost of Sales = Gross Profit, then less Expenses = Net Profit.
典型格式为销售收入减销售成本等于毛利，再减费用等于净利润。
8. Statement of Financial Position | 财务状况表
The statement of financial position (balance sheet) shows the assets, liabilities, and equity of a business at a particular date. It is a snapshot of the accounting equation.
财务状况表（资产负债表）列示企业在特定日期的资产、负债和所有者权益。它是会计等式的一个缩影。
Assets are typically listed in order of liquidity, starting with non-current assets, then current assets. Liabilities are presented as current and non-current, with equity at the bottom.
资产通常按流动性排列，先列非流动资产，然后是流动资产。负债分为流动和非流动，底部为所有者权益。
The total of net assets (total assets less total liabilities) equals total equity, demonstrating the balance.
净资产总额（总资产减总负债）等于所有者权益总额，体现出平衡关系。
9. Adjustments: Accruals and Prepayments | 调整：应计与预付款
Under the accruals concept, expenses and income are recorded when they are incurred or earned, not when cash is paid or received. This requires adjustments for accruals and prepayments at the period end.
根据应计概念，费用和收入在其发生时确认，而非在现金支付或收到时确认。这需要在期末对应计和预付款项进行调整。
An accrued expense is an expense incurred but not yet paid, such as electricity used but not billed. It is added to the expense in the income statement and shown as a current liability.
应计费用是已发生但尚未支付的费用，如已使用但未开票的电费。它在利润表中加到相关费用上，并作为流动负债列示。
A prepayment is an expense paid in advance, like insurance paid in advance for the next period. The portion relating to the next period is deducted from the expense and shown as a current asset.
预付款是预先支付的费用，如提前支付的下一期保险费。与下一期相关的部分从费用中扣除，并作为流动资产列示。
Accrued income and deferred income follow similar logic for revenue side adjustments.
应计收入和预收收入在收入方调整时遵循类似逻辑。
10. Depreciation and Bad Debts | 折旧与坏账
Depreciation allocates the cost of a non-current asset over its useful life. The two common methods are straight-line (equal charge each year) and reducing balance (percentage of net book value).
折旧将非流动资产成本在其使用寿命内分摊。两种常见方法是直线法（每年等额费用）和余额递减法（按账面净值百分比计提）。
Straight-line depreciation = (Cost - Residual value) ÷ Useful life
直线折旧 = (成本 - 残值) ÷ 使用年限
The depreciation expense is recorded in the income statement, and accumulated depreciation reduces the asset's carrying amount in the statement of financial position.
折旧费用记入利润表，累计折旧在财务状况表中抵减资产账面值。
A bad debt arises when a credit customer fails to pay the amount owed. The irrecoverable amount is written off as an expense. A provision for doubtful debts is created for potential future losses, based on a percentage of trade receivables.
坏账产生于赊销客户未能支付所欠款项。无法收回的金额作为费用冲销。根据应收账款的一定百分比计提坏账准备，以应对未来潜在损失。
11. Control Accounts and Subsidiary Ledgers | 统驭账户与明细账
Control accounts summarise many individual accounts kept in subsidiary ledgers. The sales ledger control account (trade receivables) and purchases ledger control account (trade payables) help check the accuracy of the individual accounts.
统驭账户汇总明细分类账中的众多个别账户。销售分类账统驭账户（应收账款）和采购分类账统驭账户（应付账款）有助于检查个别账户的准确性。
The balance on the sales ledger control account should equal the total of all individual customer balances at any time. Differences indicate errors needing investigation.
销售分类账统驭账户的余额在任何时候都应等于所有个别客户余额的合计。差异表明存在需要调查的错误。
Entries to control accounts come from the books of prime entry, such as the sales journal, purchases journal, and cash book. Memorising the sources of entries is vital for reconciliation.
统驭账户的分录来自原始分录簿，如销售日记账、采购日记账和现金簿。熟记分录来源对调节至关重要。
12. Key Ratios for Analysis | 关键分析比率
te business performance and position. Gross profit margin = (Gross profit ÷ Revenue) × 100%. It indicates how effectively a business manages its cost of sales.
财务比率用于评价企业业绩和状况。毛利率 = (毛利 ÷ 销售收入) × 100%。该比率表明企业管理销售成本的效率。
Net profit margin = (Net profit ÷ Revenue) × 100% ntrol. Return on capital employed (ROCE) measures profit relative to the capital invested.
净利率 = (净利润 ÷ 销售收入) × 100%，反映总体成本控制。资本回报率（ROCE）衡量相对于投入资本的利润水平。
- Inventory) ÷ Current liabilities (ideally around 1:1). These assess short-term solvency.
流动性比率包括流动比率 = 流动资产 ÷ 流动负债（理想值约为1.5:1至2:1）和酸性测试比率 = (流动资产 - 存货) ÷ 流动负债（理想值约为1:1）。它们评估短期偿债能力。
Understanding the formula and interpretation is essential for exam success.
理解公式及其解读对考试成功至关重要。
Published by TutorHao | Accounting Revision Series | aleveler.com
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