📚 Year 12 CIE Accounting: Key Terms & Memory Hacks | CIE会计核心术语速记指南
Mastering accounting terminology is the gateway to scoring high in Year 12 CIE Accounting. This guide breaks down the most essential terms into logical categories, pairs each with a clear English definition and its Chinese equivalent, and sprinkles in memory hacks to help you recall definitions under exam pressure. Whether you are just starting the course or need a last-minute revision booster, this resource will get your definitions sharp and exam-ready.
掌握会计术语是拿下CIE会计高分的第一步。本篇指南将最核心的词汇按逻辑分类，每个术语配以清晰的英文定义与中文释义，并融入速记技巧，帮助你在考场上迅速回想。无论你是刚开始学习还是考前冲刺，这份材料都能让你的术语表述更精准、更应试。
1. Fundamental Accounting Concepts | 会计基础概念
Assets are resources controlled by a business as a result of past events, from which future economic benefits are expected to flow to the entity. Common examples: cash, inventory, trade receivables, motor vehicles. Memory hack: "An Asset delivers Advantage in the future."
资产 是企业因过去事项而控制的、预期将带来未来经济利益的资源。常见例子：现金、存货、应收账款、车辆。速记口诀："资产带来未来的好Advantage。"
Liabilities to result in an outflow of resources. Think of trade payables and bank loans. Memory hack: "Liability = something you Likely have to Liquidate."
负债 是因过去事项而产生的现时义务，履行该义务预期会导致经济资源流出。比如应付账款和银行贷款。速记："负债是Likely需要Liquidate（清偿）的东西。"
Owner's equity e is the residual interest in the assets after deducting all liabilities. It represents the owner's stake. In the accounting equation: Assets = Liabilities + Equity. Memory hack: "Equity is what's Entirely Entitled to the owner."
所有者权益 是资产扣除全部负债后的剩余利益，代表所有者的份额。会计等式：资产 = 负债 + 权益。速记："权益就是完全Entirely归属于（Entitled）所有者的部分。"
Income is increases in economic benefits during the accounting period, in the form of inflows or enhancements of assets, or decreases of liabilities, that result in increases in equity (other than contributions). This includes both revenue and gains.
收入 是会计期间内经济利益的增加，表现为资产流入、资产增值或负债减少，从而使权益增加（不包括所有者投入）。它包括营业收入和利得。
Expenses are decreases in economic benefits during the accounting period in the form of outflows or depletions of assets, or incurrences of liabilities, resulting in decreases in equity (other than distributions). Examples: rent, wages, depreciation.
费用 是会计期间内经济利益的减少，表现为资产流出、资产消耗或负债发生，导致权益减少（不包括对所有者分配）。如租金、工资、折旧。
2. Double-Entry System & Debit/Credit Rules | 复式记账与借贷规则
Double-entry bookkeeping means every transaction affects at least two accounts — one debit and one credit — and total debits must equal total credits. This maintains the accounting equation.
复式记账法 指每笔交易至少影响两个账户——一个借方和一个贷方——且借方总额必须等于贷方总额，从而保持会计等式平衡。
Debit (Dr) conventions: increases in assets and expenses; decreases in liabilities, equity and income. Credit (Cr) does the opposite. Memory trick: "Debit the Destination of value, Credit the Cource." Another: "DEAD CLIC" — Debit Expenses, Assets, Drawings; Credit Liabilities, Income, Capital.
借方 (Dr) 规则：资产和费用增加记借方；负债、权益和收入减少记借方。贷方 (Cr) 相反。速记："Debit记价值的Destination（去处），Credit记价值的Cource（来源）。" 也可记 "DEAD CLIC"：Debit 费用、资产、提款；Credit 负债、收入、资本。
Ledger accounts are T-accounts that summarise transactions. Each account has a debit (left) side and a credit (right) side. To close an account, the difference is carried down (c/d) and then brought down (b/d) on the opposite side.
分类账 是汇总交易的T型账户。每个账户有左方（借方）和右方（贷方）。结账时，差额转到下期（carried down c/d），随后在反方向转入下期期初（brought down b/d）。
3. Books of Prime Entry | 原始分录账簿
Books of prime entry are where transactions are first recorded in chronological order before posting to ledgers. They reduce clutter in the main ledger.
原始分录账簿 是按时间顺序首次记录交易的账簿，之后再过账到分类账。它们能减少总分类账的混乱。
Key books for Year 12: Sales Journal (credit sales), Purchases Journal (credit purchases), Returns Inwards Journal (sales returns), Returns Outwards Journal (purchases returns), Cash Book (bank and cash transactions), and General Journal (everything else, including non-regular entries).
Year 12 主要原始账簿：销售日记账（赊销）、采购日记账（赊购）、销售退回日记账、采购退出日记账、现金簿（银行存款和库存现金）以及普通日记账（其余非常规分录）。
Cash discount (discount allowed/received) is an incentive for prompt payment, recorded in the Cash Book. Trade discount is a reduction from the list price and is never recorded separately — only the net amount is entered.
现金折扣（已付折扣/已收折扣）是针对及时付款的奖励，在现金簿中记录。商业折扣是价目表价格的减让，从不单独记录——仅以净额入账。
4. Trial Balance & Errors | 试算平衡表与差错
A trial balance is a list of all ledger account balances at a specific date, with debit and credit totals. If debits equal credits, the books are 'arithmetically' accurate — but errors can still exist.
试算平衡表 是在特定日期列示所有分类账余额的表格，分为借方和贷方两栏。若借方合计等于贷方合计，说明账簿'算术上'正确——但仍可能存在差错。
Errors not revealed by a trial balance: error of omission (transaction completely missed), error of commission (right amount, wrong account of same class), error of principle (capital vs. revenue misclassification), error of original entry (wrong amount in both sides), compensating errors, and complete reversal (debit/credit swapped).
试算平衡表不能发现的错误：漏记错误（整笔交易遗漏）、串户错误（金额正确、记入同类另一账户）、原则性错误（资本性支出与收益性支出混淆）、原记录金额错误（借贷双方都记错同一金额）、抵消性错误以及借贷方向完全颠倒。
Errors that cause a trial balance difference: single-sided entries, different amounts in debit and credit, adding error in trial balance, double-counting one side. A suspense account is opened temporarily to balance the trial balance while errors are investigated.
会导致试算平衡表不平的错误：单边记录、借贷金额不同、试算表加总错误、重复登记某一方。会临时开设暂记账户来强行调平，待查明错误后冲销。
5. Accruals and Prepayments | 应计与预付
Accrual basis: transactions are recorded when they occur, not when cash is received or paid. This requires adjustments at the period end for accruals (amounts owing) and prepayments (amounts paid in advance).
权责发生制：交易在发生时确认，而非收付现金时。这就需要在期末对应计费用/收入（欠付/应收）和预付费用/收入（预付/预收）进行调整。
Accrued expense (other payable) is an expense incurred but not yet paid. It increases expenses in the income statement and creates a current liability. Prepaid expense is payment made in advance; it reduces the expense in the income statement and creates a current asset.
应计费用 是已发生但尚未支付的费用，增加利润表费用并形成流动负债。预付费用 是提前支付的款项，减少利润表费用并形成流动资产。
Adjustment entry memory hack: "Accrue — the expense is Due but not Paid, so add and create liability. Prepay — Paid for the future, so deduct and create asset."
调整分录速记："Accrue——费用已发生（Due）未付（Paid），所以加回并形成负债。Prepay——为未来支付（Paid），所以扣减并形成资产。"
6. Depreciation of Non‑Current Assets | 非流动资产折旧
Depreciation is the systematic allocation of a non‑current asset's cost less residual value over its useful life. It matches the cost to the revenue generated.
折旧 是将非流动资产成本减去残值后在其使用寿命内系统分摊的过程，使成本与产生的收入相配比。
Straight-line: (Cost – Residual value) ÷ Useful life
直线法: (成本 – 残值) ÷ 使用年限
Reducing balance method: a constant percentage is applied to the carrying amount (cost minus accumulated depreciation). This gives higher depreciation in early years.
余额递减法: 以固定百分率乘以账面净值（成本减累计折旧），早期折旧额较高。
| Term 术语 | Definition 定义 |
| Accumulated depreciation 累计折旧 | Total depreciation charged to date, shown as a deduction from cost |
| Carrying amount 账面净值 | Cost – Accumulated depreciation |
Memory tip: "Straight line is flat like a motorway; reducing balance is fast at first, then slows like a sprinter pacing down."
速记：直线法像高速公路一样平坦；余额递减法像一个短跑运动员，一开始快，后来慢。
7. Inventory Valuation (Closing Stock) | 存货估值（期末存货）
Inventory is valued at the lower of cost and net realisable value (NRV). This follows the prudence concept.
存货 按成本与可变现净值 (NRV) 孰低计价，遵循谨慎性原则。
Two common cost-flow assumptions for Year 12: FIFO (first‑in, first‑out) and AVCO (weighted average cost). FIFO assumes the earliest purchased items are sold first, so closing inventory consists of the most recent purchases. This approximates actual physical flow. AVCO recalculates a new average cost after each purchase.
Year 12 常见的两种成本流转假设：FIFO 先进先出法和AVCO 加权平均法。FIFO假定最早购入的存货最先售出，因此期末存货由最近购入的存货组成，接近实际实物流。AVCO每次进货后重新计算加权平均单位成本。
Under rising prices, FIFO gives higher closing inventory and higher profit; AVCO smooths out price changes. CIE often asks you to compute closing inventory value and cost of sales.
价格上涨时，FIFO导致较高的期末存货和利润；AVCO则平滑价格波动。CIE常要求计算期末存货价值和销货成本。
8. Irrecoverable Debts and Allowances | 坏账与坏账准备
An irrecoverable debt (bad debt) is a trade receivable that is confirmed uncollectible. It is written off as an expense. Allowance for doubtful debts is an estimate of potential loss, created to follow the prudence concept.
坏账 是经确认无法收回的应收账款，直接作为费用注销。坏账准备 是对可能损失的估计，遵循谨慎性原则设立。
An allowance for doubtful debts can be specific (identified customers) or general (a percentage of trade receivables). The adjustment affects the income statement only by the change in the allowance — increase (extra expense) or decrease (income).
坏账准备可分为特定准备（针对特定客户）和一般准备（按应收账款百分比计提）。调整只影响准备的变动——增加则为额外费用，减少则为收益。
Memory trick: "Write off when concrete, provide allowance when doubtful. Adjust the allowance with the change — don't double-count the base."
速记：确认坏账时直接注销，怀疑时计提准备。准备只按变动额调整——基础部分不要重复计。
9. Capital and Revenue Expenditure | 资本支出与收益支出
Capital expenditure is spending on acquiring, improving, or extending non‑current assets. It is added to the asset's cost in the statement of financial position, then depreciated. Revenue expenditure is spending on day‑to‑day operations or repairs/maintenance; it is charged to the income statement as an expense.
资本支出 是用于获取、改良或扩充非流动资产的支出，计入资产负债表资产成本并折旧。收益支出 是日常运营或维修保养支出，作为当期费用计入利润表。
Misclassification between the two affects profit and asset values. Replacing a roof is capital; repainting the walls is revenue. Memory hack: "Capital = Create or Improve; Revenue = Repair or Run."
两者分类错误会影响利润和资产价值。更换屋顶属资本性；粉刷墙壁属收益性。速记："资本性支出 = 新建或改良（Create or Improve）；收益性支出 = 维修或日常运营（Repair or Run）。"
10. Financial Statements of Sole Traders | 个体经营者财务报表
The two key statements are the Income Statement (Statement of Profit or Loss) and the Statement of Financial Position (Balance Sheet).
两份核心报表：利润表（损益表）和财务状况表（资产负债表）。
The income statement shows: Revenue – Cost of sales = Gross profit; Gross profit + Other income – Expenses = Profit for the year. Cost of sales = Opening inventory + Purchases – Purchases returns – Closing inventory. All accruals/prepayments must be adjusted.
利润表列示：销售收入 – 销货成本 = 毛利；毛利 + 其他收入 – 费用 = 年度利润。销货成本 = 期初存货 + 购货 – 购货退出 – 期末存货。必须调整所有应计和预付项目。
The statement of financial position follows the format: Non‑current assets (at carrying amount), then Current assets, Current liabilities, Non‑current liabilities, and finally Owner's equity (Capital + Profit – Drawings). It balances the equation: Assets = Capital + Liabilities.
财务状况表格式：非流动资产（按账面净值），然后是流动资产、流动负债、非流动负债，最后是所有者权益（初始资本 + 净利润 – 提款）。它验证等式：资产 = 资本 + 负债。
11. Bank Reconciliation | 银行存款调节表
A bank reconciliation compares the cash book (bank column) balance with the bank statement balance, identifying timing differences and errors. Key reconciling items: unpresented cheques (still not cleared by bank) and lodgements not yet credited (amounts deposited but not recorded by bank).
银行存款调节表 比对现金簿（银行栏目）余额与银行对账单余额，找出时间性差异和差错。主要调节项目：未兑现支票（银行尚未支付）和未贷记存款（已存入但银行尚未记账）。
Calculating the adjusted cash book balance: add direct credits by bank, subtract bank charges, subtract dishonoured cheques. Then reconcile the corrected cash book balance to the bank statement balance with unpresented cheques and outstanding lodgements.
计算调整后现金簿余额：加上银行直接贷记的项目，减去银行手续费、退票。然后用调整后现金簿余额核对于银行对账单余额，通过未兑现支票和未贷记存款进行调节。
12. Ratio Analysis – Profitability and Liquidity | 比率分析——盈利能力与流动性
Year 12 requires a basic grasp of ratio computation and interpretation.
Year 12 要求掌握比率的计算与简要解释。
| Ratio 比率 | Formula 公式 | Meaning 含义 |
| Gross profit margin 毛利率 | (Gross profit ÷ Revenue) × 100% | Profitability on trading 销售盈利能力 |
| Profit margin (net) 净利率 | (Profit for year ÷ Revenue) × 100% | Overall expense control 整体费用控制 |
| Return on capital employed (ROCE) 资本回报率 | (Profit for year ÷ Capital employed*) × 100% *Capital = opening capital + non‑current liabilities | Reward for investment 投资回报 |
Liquidity ratios: Current ratio = Current assets ÷ Current liabilities; Quick ratio (acid test) = (Current assets – entory) ÷ Current liabilities. A current ratio between 1.5 and 2 is often considered safe.
流动性比率：流动比率 = 流动资产 ÷ 流动负债；速动比率（酸性测试） = (流动资产 – 存货) ÷ 流动负债。流动比率在1.5–2之间通常被认为是健康的。
Memory tip: "Profit margins tell a story of pricing and cost control; ROCE tells whether the owner's funds are working hard enough; liquidity ratios tell if the business can pay its bills on time."
速记："利润率反映定价与费用控制的故事；ROCE看所有者资金是否足够努力；流动性比率看企业能否按时付账单。"
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