📚 Year 11 Cambridge Accounting: Key Terms Memorisation Guide | 剑桥11年级会计：关键术语速记指南
Mastering the terminology is the first step to excelling in Cambridge IGCSE Accounting. This guide uses mnemonics, word associations and simple logic to help you memorise essential terms quickly and permanently, giving you confidence in exams and in real-world accounting tasks.
掌握术语是学好剑桥IGCSE会计的第一步。本指南运用助记符、单词联想和简单逻辑，帮助你快速并长久地记住核心词汇，让你在考试和实际会计工作中信心十足。
1. The Building Blocks: Assets, Liabilities and Equity | 基础模块：资产、负债与权益
Every accounting transaction affects at least one of these three fundamental elements. Knowing their definitions is the foundation of your entire study.
每笔会计交易至少影响这三个基本要素之一。清楚它们的定义是学习会计的基石。
An asset is a resource controlled by the business as a result of past events, from which future economic benefits are expected to flow. Mnemonic: think of 'A' for 'Access to future cash'. Assets are what the business uses to generate income, such as premises, inventory, and trade receivables.
资产是由企业因过去事项而控制的资源，预期将有未来经济利益流入。速记法：'资'代表着‘资源’，未来可生财。资产是企业用来赚钱的东西，如房地、存货和应收账款。
A liability is a present obligation of the business arising from past events, the settlement of which is expected to result in an outflow of resources. Remember 'L' for 'Load' you must bear. Common liabilities include loans, trade payables and bank overdrafts.
负债是企业因过去事项而产生的现时义务，履行该义务会导致经济利益流出。把'负'想象成‘负担’，必须偿还。常见负债有贷款、应付账款和银行透支。
Equity e is the residual interest in the assets after deducting all liabilities. It represents the owner's stake in the business. In a sole trader' ically capital plus retained profit less drawings. The simple equation is: Equity = Assets – Liabilities.
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。在个体经营者的资产负债表里，权益一般等于投入资本加留存利润减提款。核心公式：权益 = 资产 – 负债。
2. The Accounting Equation: Your First Formula | 会计等式：你的第一道公式
The accounting equation is the backbone of the double-entry system. It must always balance, and it is tested in nearly every topic.
会计等式是复式记账系统的脊梁，必须永远保持平衡，几乎所有考点都会涉及。
The ultimate form is Assets = Liabilities + Equity. An easy way to recall the order is the acronym 'ALE', which sounds like ale – and a balanced ale tastes best! For everyday use, remember that whatever the business owns equals what it owes
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