📚 Year 11 Cambridge Accounting: Core Knowledge Review | Year 11 Cambridge 会计：核心知识点梳理
This article provides a comprehensive revision of the core accounting topics for Year 11 Cambridge IGCSE Accounting. Mastering these fundamentals will help you build a solid foundation for trial balances, financial statements, control accounts, and more.
本文为 Year 11 Cambridge IGCSE 会计的核心知识点提供全面梳理。掌握这些基础内容，能帮助你为试算平衡、财务报表、控制账户等重要主题打下扎实根基。
1. Introduction to Accounting | 会计导论
Accounting is the systematic process of recording, classifying, and summarising financial transactions to provide information for decision‑making. It helps businesses track income, expenses, assets, and liabilities.
会计是对财务交易进行系统性地记录、分类和汇总，为决策提供信息的过程。它帮助企业追踪收入、支出、资产和负债。
The main users of accounting information are internal (e.g. owners, managers) and external (e.g. investors, lenders, tax authorities). External users rely on published financial statements.
会计信息的主要使用者包括内部使用者（如所有者、管理者）和外部使用者（如投资者、债权人、税务机关）。外部使用者依赖已公布的财务报表。
2. The Accounting Equation | 会计等式
The accounting equation is the foundation of double‑entry bookkeeping: Assets = Liabilities + Capital. Every transaction affects at least two items in this equation, keeping it balanced.
会计等式是复式记账的基础：资产 = 负债 + 资本。每笔交易至少会影响等式中的两个项目，从而保持等式平衡。
Assets = Liabilities + Capital
The expanded equation is: Assets = Capital + Liabilities + (Income – Expenses). When income exceeds expenses, profit increases capital.
扩展后的会计等式为：资产 = 资本 + 负债 + （收入 – 费用）。当收入大于费用时，利润将增加资本。
3. Double‑Entry Bookkeeping | 复式记账
Double‑entry bookkeeping states that for every debit there is an equal and opposite credit. Accounts are classified as assets, liabilities, capital, income, or expenses. Debits increase assets and expenses; credits increase liabilities, capital, and income.
复式记账法规定，每一笔借方必有一笔等额的贷方。账户分为资产、负债、资本、收入或费用。借方增加资产和费用；贷方增加负债、资本和收入。
A simple example: If a business purchases a vehicle for cash £10,000, the vehicle account (asset) is debited and the bank/cash account (asset) is credited. Both sides remain in balance.
简单举例：企业以现金 £10,000 购入一辆车，车辆账户（资产）借记，银行/现金账户（资产）贷记。两边仍保持平衡。
4. Trial Balance | 试算平衡
A trial balance is a list of all ledger account balances at a particular date, arranged in debit and credit columns. It checks the arithmetic accuracy of the ledger. If total debits equal total credits, the books are 'balanced'. However, a balanced trial balance does not guarantee error‑free accounts.
试算平衡表是某特定日期所有分类账户余额的列表，分为借方栏和贷方栏。它用于检查分类账的数学准确性。如果借方总额等于贷方总额，账簿即为“平衡”。然而，试算平衡表平衡并不能保证账户完全无误。
Errors not revealed by a trial balance include omission, commission, principle, compensating errors, and complete reversal of entries. These require careful checking.
试算平衡表无法揭示的错误包括：遗漏错误、记账错误、原则性错误、抵消性错误和完全反向分录。这些错误需要仔细核查。
5. Income Statement for a Sole Trader | 独资经营者利润表
operating expenses to arrive at net profit. Cost of sales = Opening inventory + Purchases – Closing inventory.
利润表计算一定期间内的损益。它以收入为起点，扣除销售成本得出毛利，再扣除营业费用得出净利润。销售成本 = 期初存货 + 购货 – 期末存货。
Typical expenses include wages, rent, insurance, and depreciation. An accruals basis is used: expenses are matched to the period they relate to, not when paid.
典型费用包括工资、租金、保险和折旧。采用权责发生制：费用与其归属期间相匹配，而非支付之时。
6. Statement of Financial Position | 财务状况表
This statement shows the business's assets, liabilities, and capital at a specific date. Assets are classified as non‑current (e.g. machinery, vehicles) and current (e.g. inventory, receivables, bank). Liabilities are classified as non‑current (long‑term loans) and current (payables, bank overdraft).
该报表反映企业在特定日期的资产、负债和资本状况。资产分为非流动资产（如机器、车辆）和流动资产（如存货、应收账款、银行存款）。负债分为非流动负债（长期借款）和流动负债（应付账款、银行透支）。
net profit, less drawings. This matches the accounting equation: Net assets = Total assets – Total liabilities = Capital.
资本部分包括期初资本，加净利润，减提款。这与会计等式相符：净资产 = 总资产 – 总负债 = 资本。
7. Accruals and Prepayments | 应计与预付款项
Under the accruals concept, expenses and income must be recognised in the period they are incurred or earned. Accrued expenses are amounts owing, treated as current liabilities. Prepaid expenses are amounts paid in advance, treated as current assets.
根据应计概念，费用和收入必须在其发生或赚取的期间确认。应计费用是应付未付的金额，作为流动负债处理。预付费用是提前支付的金额，作为流动资产处理。
Adjustments are made in the ledger: for accrued expense, debit expense account, credit accruals account. For prepaid expense, debit prepayments account, credit expense account.
在分类账中进行调整：对于应计费用，借记费用账户，贷记应计账户；对于预付费用，借记预付账款账户，贷记费用账户。
8. Depreciation | 折旧
Depreciation is the systematic allocation of a non‑current asset's cost over its useful life. It follows the matching principle. Common methods: straight‑line method (charge equal amounts each year) and reducing balance method (a fixed percentage applied to net book value).
折旧是将非流动资产成本在其使用寿命内进行系统分配。它遵循配比原则。常用方法：直线法（每年计提相等金额）和余额递减法（每年按固定百分比乘以账面净值）。
Straight‑line depreciation = (Cost − Residual value) ÷ Useful life
The reducing balance charge = (Net book value × Depreciation rate% Depreciation is recorded through a provision for depreciation account, reducing the asset's carrying amount in the statement of financial position.
余额递减法折旧额 = 账面净值 × 折旧率%。折旧通过累计折旧账目记录，在财务状况表中降低资产的账面金额。
9. Provision for Doubtful Debts | 坏账准备
When a credit customer is unlikely to pay, a provision for doubtful debts is created to match the expected loss against the period's income. The provision is a deduction from trade receivables in the statement of financial position.
当赊销客户很可能无法付款时，需计提坏账准备，将预期损失与当期收入匹配。坏账准备在财务状况表中作为应收账款的抵减项。
An increase in provision is charged as an expense in the income statement; a decrease is credited to the income statement. The specific allowance method targets known doubtful accounts; a general allowance is a percentage of total receivables.
坏账准备的增加作为费用计入利润表；减少则贷记利润表。特定准备法针对已知坏账账户；一般准备是按应收账款总额的一定比例计提。
10. Control Accounts | 控制账户
Control accounts summarise the transactions from subsidiary ledgers. The sales ledger control account shows the total owed by all credit customers; the purchases ledger control account shows the total owed to all credit suppliers. They help in verifying accuracy and detecting errors.
控制账户汇总辅助分类账的交易。销售分类账控制账户反映所有赊销客户欠款总额；采购分类账控制账户反映欠所有赊购供应商的总额。它们有助于验证准确性和发现错误。
Balances in control accounts must agree with the sum of individual balances in the subsidiary ledgers. Common items entered include credit sales, cash received, discounts allowed, and sales returns.
控制账户余额必须与辅助分类账中各明细余额的合计一致。常见入账项目包括赊销、现金收款、销货折扣和销售退回。
11. Bank Reconciliation | 银行对账
A bank reconciliation compares the cash book balance with the bank statement balance, explaining differences caused by timing (unpresented cheques, deposits in transit) and errors. The adjusted cash book balance should equal the adjusted bank statement balance.
银行对账通过比较现金账余额与银行对账单余额，解释由时间差异（未兑现支票、在途存款）和错误导致的差额。调整后的现金账余额应等于调整后的银行对账单余额。
Unpresented cheques are amounts paid by the business but not yet deducted by the bank; they reduce the bank statement balance. Deposits not yet credited increase the bank statement balance.
未兑现支票是企业已付款但银行尚未扣除的金额，会减少银行对账单余额。未贷记存款增加银行对账单余额。
12. Correction of Errors | 差错更正
Errors in ledger accounts are corrected through journal entries with proper narrations. Errors can be identified before or after the trial balance. Those that do not affect trial balance agreement require a double‑entry correction; those that do affect may need a suspense account.
分类账中的错误通过带有恰当说明的日记账分录进行更正。错误可能在试算平衡前或后被发现。不影响试算平衡表平衡的错误需要进行复式更正；影响平衡的错误可能需要使用暂记账户。
Examples: an amount posted to wrong account (error of commission) – correct by transferring the amount. A complete reversal of entries – double the entry to correct. A suspense account is opened when the trial balance totals disagree, and later cleared when errors are found.
举例：金额记入错误账户（记账错误）——通过转移金额更正。分录完全颠倒——加倍分录进行更正。当试算平衡表总额不等时，开设暂记账户，之后发现错误时予以冲销。
Published by TutorHao | Accounting Revision Series | aleveler.com
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