📚 AQA Year 12 Accounting: Key Terms Memory Guide | AQA Year 12 会计：词汇术语速记指南
Mastering AQA Year 12 Accounting starts with building a robust vocabulary. This guide presents essential terms grouped by topic and offers memory aids to help you recall definitions, relationships and journal entries quickly during revision and exams.
掌握 AQA Year 12 会计从建立扎实的词汇基础开始。本指南按主题分组呈现核心术语，并提供记忆辅助，帮助你在复习和考试中快速回忆定义、关联和日记账分录。
1. The Accounting Equation & Dual Effect | 会计等式与双重影响
The bedrock of all double-entry bookkeeping is Assets = Capital + Liabilities. Think of the acronym A-C-L and the phrase 'Always Check Ledger' to remind yourself that every resource (asset) is funded either by the owner (capital) or by outsiders (liabilities).
复式记账的基石是资产 = 资本 + 负债。记住首字母缩写 A-C-L 和短语 'Always Check Ledger'，提醒自己每一项资源（资产）不是由所有者（资本）提供资金，就是由外部（负债）提供资金。
A rearrangement gives Assets - Liabilities = Capital, often called the 'net assets' approach. Visualise a seesaw: left side assets, right side liabilities and capital; it must balance after every transaction. This dual effect ensures that for every debit there is an equal and opposite credit.
重新排列可得资产 - 负债 = 资本，常被称为 '净资产' 法。想象一个跷跷板：左边是资产，右边是负债和资本；每笔交易后它必须平衡。这种双重影响确保每一笔借方都有等额的反向贷方。
The memory phrase DEAD (Debit increases in Expenses, Assets and Drawings) is useful here, as it links directly to the fact that assets are on the left and normally carry debit balances, while liabilities and capital – right-side items – normally carry credit balances.
记忆短语 DEAD（借方增加费用 Expenses、资产 Assets 和提款 Drawings）在这里很有用，因为它直接联系到资产在左边且通常为借方余额，而负债和资本——右边的项目——通常为贷方余额。
2. Debits and Credits: The Golden Rules | 借方与贷方：黄金法则
To recall which side increases each type of account, use the combined mnemonic DEAD CLIC: Debit increases in Expenses, Assets and Drawings; Credit increases in Liabilities, Income and Capital. The five account categories are neatly divided into two groups.
要回忆每个账户类型增加的方向，可使用组合助记符 DEAD CLIC：借方增加费用、资产和提款；贷方增加负债、收入和资本。这五个账户类别被整齐地分成两组。
Another way to reinforce this is to think of the accounting equation in motion. Assets (Dr) always sit on the left, so they increase with a debit. Liabilities and Capital sit on the right, so they increase with a credit. Because income adds to capital, credits increase income; expenses reduce capital, so debits increase expenses – exactly what DEAD CLIC teaches.
另一种巩固方法是思考动态的会计等式。资产（借方）总在左边，因此用借方增加。负债和资本在右边，因此用贷方增加。由于收入增加资本，贷方增加收入；费用减少资本，因此借方增加费用——这正是 DEAD CLIC 所教授的。
Practice by drawing a T-account. Write DEAD on the left leaf and CLIC on the right leaf. Every time you record a transaction, ask: does this item fall under DEAD (debit to increase) or CLIC (credit to increase)? This active recall builds automaticity.
通过画 T 型账练习。在左翼写上 DEAD，右翼写上 CLIC。每当你记录一笔交易时，自问：这个项目属于 DEAD（借方增加）还是 CLIC（贷方增加）？这种主动回忆能培养自动化反应。
3. Source Documents & Books of Prime Entry | 原始凭证与原始分录簿
Every accounting entry traces back to a source document. Use the flow SIP: Source, Input to book, Post to ledger. A sales invoice triggers an entry in the Sales Day Book, a purchase invoice in the Purchases Day Book, and cash transactions in the Cash Book.
每一笔会计分录都追溯到原始凭证。使用流程 SIP：凭证 Source、入簿 Input to book、过账 Post to ledger。销售发票引发销售日记账的分录，采购发票引发购货日记账的分录，现金交易则进入现金簿。
The main books of prime entry you must know are: Sales Day Book (credit sales), Purchases Day Book (credit purchases), Sales Returns Day Book, Purchases Returns Day Book, Cash Book, and the General Journal. A handy recall phrase: 'Some People Purchase Roses; Some People Simply Care' – Sales, Purchases, Purchases Returns, Sales Returns, Sales, Purchases... but better simply to group by 'selling' and 'buying'.
你必须知道的主要原始分录簿有：销售日记账（赊销）、购货日记账（赊购）、销售退回日记账、购货退回日记账、现金簿和普通日记账。一个便于回忆的句子：'出售和购买，退回分开记，现金在簿里，杂项用日记账'。可以将它们按 '销售' 和 '采购' 分组记忆。
Remember that the Cash Book is unique: it acts as a book of prime entry and simultaneously as a ledger account for cash and bank. All receipts are debited, all payments credited. The General Journal is used for non-regular transactions such as year-end adjustments, correction of errors, and transfer entries.
记住现金簿很独特：它既是原始分录簿，又是现金和银行存款的分类账账户。所有收款记借方，所有付款记贷方。普通日记账用于非经常性交易，如年末调整、更正错误和转账分录。
4. Ledger Accounts & Balancing Off | 分类账与结平
After posting from the books of prime entry, each account in the general ledger must be balanced off. The key terms are balance carried down (c/d) and balance brought down (b/d). Visualise a lift: you carry the balance down at the end of a period, then bring it down as the opening balance for the next period.
从原始分录簿过账后，总分类账中的每个账户都必须结平。关键术语是结转余额 balance carried down (c/d) 和承前余额 balance brought down (b/d)。想象一部电梯：你在期末把余额 'carry down' 下去，下一期再把它 'bring down' 上来作为期初余额。
For assets, the b/d balance is on the debit side; for liabilities and capital, the b/d balance is on the credit side. The phrase 'DEAD starts the party, CLIC keeps it going' can help: accounts that increase with debits (assets, expenses, drawings) normally show debit b/d; accounts that increase with credits (liabilities, income, capital) show credit b/d.
对于资产，承前余额在借方；对于负债和资本，承前余额在贷方。短语 'DEAD 开场，CLIC 续航' 可以帮到你：借方增加的账户（资产、费用、提款）通常显示借方承前余额；贷方增加的账户（负债、收入、资本）显示贷方承前余额。
When balancing off, total both sides, record the larger total on both sides, insert the c/d figure to make the two sides agree, then bring down the balance to the opposite side. Practice saying: 'totals level, c/d inserted, b/d reversed'.
结平时，合计两边，把较大合计数记录在两边，插入 c/d 数字使两边相等，然后在相反方向承前余额。练习口诀：'合计对齐，插入 c/d，反转 b/d'。
5. The Trial Balance | 试算平衡表
A trial balance lists all ledger account balances and proves the arithmetic accuracy of the double-entry system. If total debits equal total credits, the books 'balance'. Think of a scale: two pans holding debits and credits must be level.
试算平衡表列出所有分类账账户余额，证明复式记账系统的算术准确性。如果借方总额等于贷方总额，账簿就 '平衡'。想象一架天平：两个托盘装着借方和贷方，必须水平。
Common errors not revealed by a trial balance include commission (correct amount, wrong account of the same class), omission (missing transaction completely), principle (wrong class of account, e.g. capital expenditure treated as revenue), original entry (incorrect amount in both accounts), and compensating errors. Use COOPC – Commission, Omission, Original entry, Principle, Compensating – to remember these.
试算平衡表无法揭示的常见错误包括：串户错误 commission（金额正确，记入同类型错误账户）、遗漏错误 omission（完全漏记交易）、原则错误 principle（记错账户类别，如将资本性支出作收益性支出）、原值错误 original entry（双方均以错误金额入账）和抵消错误 compensating errors。用 COOPC――串户、遗漏、原值、原则、抵消――来记忆。
A suspense account is opened temporarily when a trial balance does not agree and the difference is parked until the error is found. The suspense account must disappear once correction journals are posted.
当试算平衡表不符时，会临时开设暂记账户 suspense account，差额暂挂其中直到找到错误。暂记账户在更正分录过账后必须消失。
6. Income Statement Structure | 利润表结构
The Income Statement (or Statement of Profit or Loss) calculates profit or loss over a period. Learn the layout: ost of Sales = Gross Profit; Gross Profit + Other Income - Expenses = Profit for the Year. A memory phrase: 'Really Cool Girls Party Every Time' – Revenue, Cost of sales, Gross profit, plus Other income, minus Expenses = net Profit.
利润表计算一个期间的利润或亏损。学习结构：收入 - 销售成本 = 毛利；毛利 + 其他收入 - 费用 = 年度利润。记忆短语：'收入减成本得毛利，加其他减费用得净利'。
Key terminology: Carriage inwards (cost of bringing goods into the business) is added to purchases in cost of sales; carriage outwards (cost of delivering goods to customers) is a selling expense. Think: inwards = incoming stock, added to cost; outwards = outgoing goods, an expense.
关键术语：进货运费 Carriage inwards（货物运入企业的成本）在销售成本中加至购货；销货运费 Carriage outwards（向客户交货的成本）是销售费用。想：inwards = 进来，加入成本；outwards = 出去，是费用。
Returns inwards (sales returns) reduce revenue; returns outwards (purchases returns) reduce purchases. Notice the direction: inwards come back to us, so reduce our sales; outwards we send back, so reduce our purchases.
销售退回 Returns inwards 减少收入；购货退回 Returns outwards 减少购货。注意方向：inwards 是回到我们这里，所以减少销售；outwards 是我们送回去，所以减少购货。
7. Statement of Financial Position Terminology | 财务状况表术语
The Statement of Financial Position shows assets, liabilities and capital at a point in time. Non-current assets are held for more than one year (e.g. machinery, vehicles); current assets are likely to be turned into cash within one year (e.g. inventory, trade receivables, cash).
财务状况表反映某一时点的资产、负债和资本。非流动资产 Non-current assets 持有超过一年（如机器、车辆）；流动资产 Current assets 预计在一年内变现（如存货、应收账款、现金）。
Liabilities are similarly split: non-current liabilities (repayable after more than one year, like a bank loan) and current liabilities (repayable within one year, like trade payables and bank overdraft). Use the N-C-C rhythm: Non-current assets, then Current assets, then Non-current liabilities, then Current liabilities.
负债同样划分：非流动负债 Non-current liabilities（一年后偿还，如银行贷款）和流动负债 Current liabilities（一年内偿还，如应付账款和银行透支）。使用 N-C-C 节奏：先非流动资产，再流动资产，然后非流动负债，最后流动负债。
Working capital is Current assets - Current liabilities. It measures short-term liquidity. Net assets are Total assets - Total liabilities, which should equal capital. The phrase 'Working capital works for you, net assets equal owner's claim' can stick.
营运资金 Working capital 是流动资产 - 流动负债。它衡量短期流动性。净资产是总资产 - 总负债，应等于资本。短语 '营运资金反映流动性，净资产等于所有者权益' 有助于记忆。
8. Adjustments: Accruals and Prepayments | 调整：应计与预付
Accruals (or accrued expenses) are expenses incurred but not yet paid. The double entry: Dr Expenses, Cr Accruals (liability). Think 'expense first, cash later'. The mnemonic A=E+: Accrual = Expense higher, creates a liability.
应计（或应计费用）指已发生但尚未支付的费用。分录：借费用，贷应计（负债）。想 '先有费用，后付现金'。助记符 A=E+：应计使费用增加，产生一项负债。
Prepayments (or prepaid expenses) are expenses paid in advance. The double entry: Dr Prepayments (asset), Cr Expenses. The expense is reduced this period. Think 'cash paid first, expense later'. Prepayment turns cash into an asset that will be used up.
预付（或预付费用）指提前支付的费用。分录：借预付（资产），贷费用。本期费用减少。想 '先付现金，后形成费用'。预付将现金转化为一项将耗用的资产。
Accrued income and prepaid income work symmetrically. Accrued income: Dr Accrued income (asset), Cr Income. Prepaid income: Dr Income, Cr Prepaid income (liability). Recall that income adjustments follow the same pattern but reversed relative to expenses.
应计收入和预收收入对称处理。应计收入：借应计收入（资产），贷收入。预收收入：借收入，贷预收收入（负债）。记住收入调整遵循相同模式，但相对于费用方向相反。
A quick check: accruals and prepaid income create liabilities; prepayments and accrued income create assets. In all cases the income statement charge or credit is adjusted to the actual amount relating to the period.
快速检测：应计费用和预收收入产生负债；预付费用和应计收入产生资产。在所有情况下，利润表的费用或收入都调整为当期实际金额。
9. Depreciation Concepts | 折旧概念
Depreciation spreads the cost of a non-current asset over its useful life. Two methods dominate Year 12: straight-line and reducing balance dual value) / Useful life. Reducing balance: Net book value × Fixed percentage. Visualise: 'straight' gives the same number each year; 'reducing' gives a smaller number as the value falls.
折旧将非流动资产成本分摊到其使用寿命内。Year 12 主要涉及两种方法：直线法和余额递减法。直线法：（成本 - 残值）÷ 使用寿命。余额递减法：账面净值 × 固定百分比。想象：直线法每年数字相同；余额递减法随价值下降给出递减数字。
The double entry for annual depreciation is Dr Depreciation expense (income statement), Cr Accumulated depreciation (statement of financial position). Accumulated depreciation is a contra-asset account that reduces the carrying amount. Think: 'expense hits profit, accumulated builds up'.
每年折旧的分录为：借折旧费用（利润表），贷累计折旧（财务状况表）。累计折旧是抵减资产的备抵账户，减少账面金额。想到：'费用影响利润，累计逐渐堆高'。
. When an asset is sold, the profit or loss on disposal is the difference between sale proceeds and carrying amount. Remember: If proceeds > NBV, profit on disposal; if proceeds < NBV, loss on disposal.
账面金额（账面净值）= 成本 - 累计折旧。出售资产时，处置损益为售价与账面净值之差。记住：如果售价 > 账面净值，产生处置收益；如果售价 < 账面净值，产生处置损失。
10. Bad Debts and Provision for Doubtful Debts | 坏账与坏账准备
A bad debt is an amount owed by a customer that is definitively irrecoverable. The write-off entry: Dr Bad debts (expense), Cr Trade receivables. The asset is removed, and profit falls. Use the phrase 'Bad debt = gone for good'.
坏账是经确认无法收回的客户欠款。注销分录：借坏账（费用），贷应收账款。资产移除，利润下降。记住短语：'坏账，彻底消失'。
A provision for doubtful debts (allowance) is an estimate of future bad debts, applying the prudence concept. The adjustment is the change in the allowance. Increase allowance: Dr Income statement, Cr Provision for doubtful debts. Decrease allowance: Dr Provision, Cr Income statement. A growing provision reduces profit; a shrinking provision increases profit.
坏账准备（allowance）是依据谨慎概念对未来坏账的估计。调整额是准备金的变动额。增加准备：借利润表，贷坏账准备。减少准备：借坏账准备，贷利润表。计提准备会减少利润；冲回准备会增加利润。
The statement of financial position shows trade receivables at their net realisable value: Trade receivables - Provision for doubtful debts. Think of the provision as a cushion that absorbs potential losses before they occur.
财务状况表按可变现净值列示应收账款：应收账款 - 坏账准备。将准备视作一个吸收潜在损失的垫子，以防患于未然。
A common pitfall is confusing a bad debt write-off with a specific allowance. If a debt is known to be bad, it must be written off directly; provisions cover the remaining pool of receivables that might go bad. The wording of exam questions usually guides you clearly.
常见误区是混淆坏账注销与特定准备。如果某笔欠款已知为坏账，必须直接注销；准备则涵盖其余可能变坏的应收款。考题的措辞通常会明确引导你。
11. Inventory Valuation: FIFO & AVCO | 存货计价：先进先出与加权平均
Closing inventory must be valued at the lower of cost and net realisable value. When identical items are bought at different prices, we use cost flow assumptions: FIFO (First In, First Out) and AVCO (Weighted Average Cost). Think: 'FIFO follows the physical flow of goods; AVCO blends all purchases'.
期末存货必须按成本与可变现净值孰低计价。当相同商品以不同价格买入时，我们使用成本流转假设：先进先出法 FIFO 和加权平均成本法 AVCO。想：FIFO 遵循实物流转；AVCO 混合所有采购。
Under FIFO, closing inventory consists of the most recent purchases, so its value tends to be closer to current market prices. The cost of sales is based on older prices. Under AVCO, each time a new purchase is made a new weighted average cost per unit is calculated and used for subsequent issues.
在 FIFO 下，期末存货由最近购入的商品组成，因此其价值更接近当前市价。销售成本则以较早价格为基础。在 AVCO 下，每次新购货后都重新计算单位加权平均成本，并用于后续发出。
The AVCO formula: Total cost of inventory held ÷ Total units held. Update the average after each purchase. In a period of rising prices, FIFO gives a higher closing inventory and a lower cost of sales than AVCO, so higher reported profit. This can be remembered as 'FIFO inflates inventory when prices inflate'.
AVCO 公式：持有存货总成本 ÷ 持有总数量。每次采购后更新平均成本。在价格上升时期，FIFO 比 AVCO 给出更高的期末存货和更低的销售成本，因此报告的利润更高。可记为：'价格涨，FIFO 存货胀'。
Examination questions may ask you to compute closing inventory and cost of sales using both methods. Always show workings clearly in a table, tracking date, quantity, unit cost and total cost. This structured layout itself is a memory aid.
考题可能要求你使用两种方法计算期末存货和销售成本。始终在表格中清晰展示计算过程，追踪日期、数量、单位成本和总成本。这种结构化布局本身就是一种记忆辅助。
12. Capital and Revenue Expenditure | 资本性支出与收益性支出
Capital expenditure buys, improves or extends non-current assets. It is recorded as a non-current asset on the statement of financial position and depreciated over time. Revenue expenditure relates to day-to-day running costs and repairs; it is written off immediately to the income statement. A mnemonic: 'Capital lasts, Revenue passes'.
资本性支出用于购买、改良或扩建非流动资产。它作为非流动资产列示于财务状况表，并随时间折旧。收益性支出涉及日常运营成本和维修；它立即计入利润表。助记：'资本长留，收益即走'。
Getting this classification wrong distorts profit and asset values. Treating capital expenditure as revenue understates profit and non-current assets. Treating revenue expenditure as capital overstates profit and assets. A useful test: does the spending bring a benefit lasting beyond one year? If yes, it's likely capital; if the benefit is used up within the current period, it's revenue.
分类错误会扭曲利润和资产价值。把资本性支出误作收益性支出会低估利润和非流动资产；把收益性支出误作资本性支出会高估利润和资产。一个有用的测试：这项支出带来的利益是否超过一年？如果是，可能属于资本性；如果利益在当前期间内耗尽，则属于收益性。
Typical examples: buying a vehicle is capital; replacing tyres is revenue. Installing a new extension is capital; repainting the office is revenue. Legal fees for purchasing a property are capital (added to cost), but legal fees for a court case over a customer dispute are revenue. Let the 'lasting benefit' rule guide you.
典型例子：购买车辆是资本性；更换轮胎是收益性。安装新扩建部分是资本性；重新粉刷办公室是收益性。购买房产的法律费用属于资本性（加入成本），但因客户纠纷引发诉讼的法律
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