📚 Year 13 AQA Accounting: Rapid Terminology Revision Guide | Year 13 AQA 会计：词汇术语速记指南
Mastering key accounting terminology is essential for success in Year 13 AQA Accounting. This guide breaks down complex terms into memorable definitions, grouped by core topics such as financial reporting, cost accounting, budgeting, and ratio analysis. Each term is presented with a concise English explanation followed by a clear Chinese equivalent, designed to accelerate your revision and deepen conceptual understanding before the exam.
掌握关键会计术语对于 Year 13 AQA 会计考试至关重要。本指南将复杂术语分解为易于记忆的定义，按财务报告、成本会计、预算编制和比率分析等核心主题分组。每个术语都配有简洁的英文解释和清晰的中文对应，旨在加速你的复习并加深考前对概念的理解。
1. Financial Statements Essentials | 财务报表基础术语
The statement of profit or loss shows the financial performance of a business over a period, revealing revenue, cost of sales, gross profit, expenses, and net profit or loss. It follows the accruals concept, matching income with expenses incurred in earning it.
损益表反映企业在一定期间内的财务业绩，揭示收入、销售成本、毛利、费用和净利润或亏损。它遵循权责发生制概念，将收入与为赚取该收入而发生的费用进行配比。
ime. The fundamental equation is: Assets = Equity + Liabilities. This underpins the double‑entry system.
财务状况表（原资产负债表）呈现在某一特定时间点的资产、负债和权益。基本等式为：资产 = 权益 + 负债。这是复式记账系统的基础。
- Non‑current assets 非流动资产: resources held for more than one year, e.g., property, plant, and equipment. 持有一年以上的资源，如不动产、厂房和设备。
- Current assets 流动资产: short‑term resources expected to convert to cash within 12 months, e.g., inventory, trade receivables, cash. 预计在 12 个月内转化为现金的短期资源，如存货、应收账款、现金。
- Current liabilities 流动负债: obligations due within one year, e.g., trade payables, bank overdraft. 一年内到期的债务，如应付账款、银行透支。
- Non‑current liabilities 非流动负债: debts payable after more than one year, e.g., bank loans, debentures. 一年以上偿还的债务，如银行贷款、债券。
- Equity 权益: the residual interest in assets after deducting liabilities, representing owners' claims. 扣除负债后资产的剩余权益，代表所有者的要求权。
The statement of cash flows classifies cash movements into operating, investing, and financing activities, reconciling opening and closing cash balances. It highlights liquidity independent of non‑cash items like depreciation.
现金流量表将现金流动分为经营活动、投资活动和筹资活动，调节期初与期末现金余额。它突出了独立于折旧等非现金项目的流动性。
2. Accounting Concepts and Conventions | 会计概念与惯例
The going concern concept assumes the business will continue operating for the foreseeable future, justifying the valuation of assets at historical cost rather than break‑up value.
持续经营概念假设企业在可预见的未来继续运营，从而以历史成本而非清算价值计量资产。
Accruals (matching) concept requires recording income and expenses in the period they are earned or incurred, not when cash is received or paid. This gives a more faithful representation of performance.
权责发生制（配比）概念要求在收入和费用发生的期间记录它们，而不是在收到或支付现金时。这能更忠实反映业绩。
Prudence (conservatism) dictates that profits should not be anticipated, but all foreseeable losses should be provided for. It prevents overstatement of assets and income.
谨慎性（保守性）原则规定不得预计利润，但所有可预见的损失应予计提。它防止资产和收入的高估。
Consistency requires using the same accounting treatments from one period to the next, enabling meaningful comparison. Changes are only allowed if disclosed and justified.
一致性要求各期使用相同的会计处理方法，以便进行有意义的比较。只有在披露并有合理理由时才允许变更。
Materiality allows insignificant items to be treated in a simpler way if their omission or misstatement would not influence users' decisions. This balances accuracy with practicality.
重要性允许以更简单的方式处理不重大的项目，只要其省略或错报不会影响使用者的决策。这在准确性与实用性之间取得平衡。
3. Accounting for Inventory | 存货会计术语
Inventory is valued at the lower of cost and net realisable value (NRV). Cost includes all expenditure incurred in bringing goods to their present location and condition, while NRV is the estimated selling price less costs to completion and selling expenses.
存货按成本与可变现净值孰低计价。成本包括将货物运至当前地点和状态所发生的全部支出，而可变现净值是估计售价减去至完工成本和销售费用。
Cost formulas under IAS 2 include First‑In‑First‑Out (FIFO) and Average Cost (AVCO). FIFO assumes oldest units are sold first, leaving most recent costs in closing inventory. AVCO recalculates a weighted average after each purchase.
IAS 2 下的成本公式包括先进先出法和平均成本法。先进先出法假设最早入库的单位先售出，留下最近的成本在期末存货中。平均成本法每次采购后重新计算加权平均成本。
LIFO is prohibited under IAS 2 because it often understates inventory and mismatches revenue with the latest costs. AQA candidates must understand why standard setters avoid it.
后进先出法在 IAS 2 下被禁止，因为它通常低估存货并使收入与最新成本不匹配。AQA 考生须理解准则制定者为何避免此方法。
| Term | English Definition | 中文定义 |
|---|---|---|
| Inventory write‑down | Reducing the carrying amount of inventory to NRV when cost exceeds NRV. | 当成本超过可变现净值时，将存货账面金额减记至可变现净值。 |
| Opening inventory | Unsold goods from the previous period; included in cost of sales. | 上期未出售的商品；包含在销售成本中。 |
| Closing inventory | Unsold goods at period‑end; deducted from cost of goods available for sale. | 期末未售商品；从可供销售货物成本中扣除。 |
4. Depreciation and Non‑Current Assets | 折旧与非流动资产
Depreciation is the systematic allocation of the depreciable amount of an asset over its useful life. It follows the matching concept by recognising the expense as the asset generates revenue, not when acquired.
折旧是在资产使用寿命内系统分摊其可折旧金额。它遵循配比概念，在资产产生收入期间确认费用，而非在取得时确认。
value. Useful life is the period over which the asset is expected to be used by the entity, not its total physical life.
可折旧金额 = 成本 − 残值。使用寿命是主体预期使用该资产的期间，而非其总物理寿命。
Common methods: straight‑line (equal annual charge) and reducing balance (constant percentage on net book value). Straight‑line is simpler; reducing balance better matches repairs increasing over time.
常用方法：直线法（每年等额摊销）和余额递减法（账面净值乘以固定百分比）。直线法更简单；余额递减法更好地匹配随时间增加的维修费用。
When a non‑current asset is sold, a disposal account is used to remove the asset's cost and accumulated depreciation, recognising a profit or loss on disposal.
出售非流动资产时，使用处置账户冲销资产成本和累计折旧，确认处置损益。
5. Liabilities and Provisions | 负债与准备金术语
A provision is a liability of uncertain timing or amount, recognised when a past event creates a present obligation, an outflow of resources is probable, and a reliable estimate can be made. This follows IAS 37.
准备金是一项时间或金额不确定的负债，当过去事项形成现时义务、资源很可能流出且能可靠估计时确认。这遵循 IAS 37。
A contingent liability is a possible obligation depending on an uncertain future event, or a present obligation not recognised because an outflow is not probable or cannot be measured reliably. It is disclosed in notes, not recognised.
或有负债是取决于不确定未来事件的可能义务，或因其流出不是很可能或无法可靠计量而未确认的现时义务。它在附注中披露，不予确认。
Trade payables arise from credit purchases and are classified as current liabilities. Accruals represent expenses incurred but not yet invoiced or paid at the reporting date.
应付账款产生于赊购，归类为流动负债。应计费用是指在报告日已发生但尚未开票或支付的费用。
6. Cost Accounting and Absorption Costing | 成本会计与吸收成本法
Absorption costing allocates both variable and fixed manufacturing overheads to units produced, ensuring inventory is valued at full production cost. It satisfies the accruals concept by matching all production costs with revenue.
吸收成本法将变动和固定制造间接费用全部分配到生产单位，确保存货按完全生产成本计价。它通过将所有生产成本与收入配比来满足权责发生制。
Key components: direct materials, direct labour, direct expenses (prime cost), plus production overheads absorbed using a predetermined overhead absorption rate (OAR).
关键组成：直接材料、直接人工、直接费用（主要成本），加上使用预定间接费用吸收率吸收的生产间接费用。
- OAR formula: Budgeted overheads ÷ Budgeted activity level (often labour hours or machine hours). 吸收率公式：预算间接费用 ÷ 预算作业量（通常为人工小时或机器小时）。
- Over‑absorption 过度吸收: absorbed overheads > actual overheads, increasing profit. 吸收的间接费用多于实际间接费用，增加利润。
- Under‑absorption 吸收不足: absorbed overheads < actual overheads, reducing profit. 吸收的间接费用少于实际间接费用，减少利润。
Marginal costing treats only variable production costs as product costs, treating fixed overheads as period costs written off in full. It aids short‑term decision‑making like break‑even analysis.
边际成本法仅将变动生产成本作为产品成本，固定间接费用作为期间费用全额冲销。它有助于短期决策，如盈亏平衡分析。
7. Budgeting and Standard Costing | 预算编制与标准成本法
A budget is a financial plan expressed in monetary terms for a future period, used for planning and control. Master budget typically comprises a budgeted income statement, budgeted statement of financial position, and cash budget.
预算是以货币形式表达的未来期间财务计划，用于规划和控制。总预算通常包括预算损益表、预算财务状况表和现金预算。
A flexible budget adjusts for actual activity levels, enabling fairer performance evaluation than a fixed budget. Variance analysis compares flexed budget with actual results.
弹性预算根据实际业务量进行调整，比固定预算能更公允地进行业绩评价。差异分析将弹性预算与实际结果进行比较。
Standard costing sets predetermined costs for materials, labour, and overheads. Variances such as material price, material usage, labour rate, and labour efficiency are calculated to highlight areas of concern.
标准成本法为材料、人工和间接费用设定预定成本。计算材料价格、材料耗用、人工工资率和人工效率等差异，以突出需关注的领域。
A favourable variance occurs when actual cost is lower or revenue higher than standard; adverse variance is the opposite. Management by exception focuses on significant variances only.
有利差异发生在实际成本低于标准或收入高于标准时；不利差异则相反。例外管理仅关注重大差异。
8. Ratio Analysis: Profitability and Liquidity | 比率分析：盈利能力与流动性
Ratio analysis interprets financial statements to assess business performance and position. Profitability ratios measure return generation; liquidity ratios assess short‑term solvency; efficiency ratios gauge asset utilisation.
比率分析通过解读财务报表评估企业业绩和状况。盈利能力比率衡量回报生成；流动性比率评估短期偿付能力；效率比率衡量资产利用情况。
Gross Profit Margin = (Gross Profit ÷ Revenue) × 100
毛利率 = (毛利 ÷ 收入) × 100
A declining gross margin may indicate rising material costs or aggressive discounting, necessitating pricing or sourcing review.
毛利率下降可能表明材料成本上升或折扣力度过大，需要审视定价或采购策略。
Operating Profit Margin = (Operating Profit ÷ Revenue) × 100
经营利润率 = (经营利润 ÷ 收入) × 100
It reflects overall cost control, including fixed overheads. Low margin might prompt expense reduction initiatives.
它反映包括固定间接费用在内的总体成本控制。低利润率可能促使开支削减措施。
Current Ratio = Current Assets ÷ Current Liabilities
流动比率 = 流动资产 ÷ 流动负债
A ratio above 1.5 is often considered comfortable, but industry norms vary. Too high may indicate inefficient use of resources.
流动比率高于 1.5 常被认为合适，但行业标准不同。过高可能表明资源利用效率低下。
Quick Ratio (Acid Test) = (Current Assets − Inventories) ÷ Current Liabilities
速动比率 (酸性测试) = (流动资产 − 存货) ÷ 流动负债
It excludes inventory because it is not as readily convertible to cash. A ratio close to 1:1 is usually healthy.
它排除存货，因为存货不易立即转换为现金。接近 1:1 的比率通常健康。
9. Investment Appraisal and Valuation | 投资评估与估值术语
Investment appraisal techniques help evaluate capital projects. Payback period measures the time required to recover the initial investment. It is simple but ignores the time value of money and post‑payback cash flows.
投资评估技术有助于评价资本项目。投资回收期衡量收回初始投资所需的时间。它简单但忽略了货币时间价值和回收期后的现金流量。
Net present value (NPV) discounts future cash flows to their present value using a cost of capital, summing them and subtracting the initial outlay. Positive NPV signals a project should be accepted.
净现值法使用资本成本将未来现金流折现至现值，求和并减去初始支出。正净现值表明项目可接受。
Internal rate of return (IRR) is the discount rate at which NPV equals zero. It represents the project's expected return; accept if IRR exceeds the cost of capital.
内部收益率是使净现值等于零的折现率。它代表项目的预期回报；如果内部收益率超过资本成本，则接受该项目。
Goodwill arises when a business is purchased for more than the fair value of its identifiable net assets. Internally generated goodwill is never recognised; purchased goodwill is capitalised and subject to impairment testing.
商誉产生于企业购买价格超过其可辨认净资产公允价值时。自创商誉永远不予确认；购买商誉予以资本化并进行减值测试。
10. Accounting for Companies and Ethical Considerations | 公司会计与道德考量
Limited companies issue shares to raise capital. Share capital is the nominal value of issued shares, while share premium arises when shares are issued above nominal value. Reserves represent retained profits or revaluation surpluses.
有限公司发行股份筹集资本。股本为已发行股份的面值，而股本溢价产生于股份按高于面值发行时。储备代表留存收益或重估价盈余。
Dividends are distributions of profit to shareholders; they are shown as an appropriation of profit in the statement of changes in equity, not as an expense. Interim dividends are paid during the year, final dividends approved after year‑end.
股利是分配给股东的利润；在权益变动表中作为利润分配列示，而非费用。中期股利在年内支付，年末批准末期股利。
Ethical principles in accounting include integrity, objectivity, professional competence, confidentiality, and professional behaviour. AQA scenarios often test how to respond to pressure to manipulate accounts or disclose confidential information.
会计道德原则包括正直、客观、专业胜任能力、保密和职业行为。AQA 情景题常测试如何应对操纵账目或泄露机密信息的压力。
Related party transactions must be disclosed to ensure transparency, as they may not be conducted at arm's length. Examples include dealings between a company and its directors or major shareholders.
关联方交易必须披露以确保透明度，因为它们可能并非基于公平原则进行。例如公司与董事或主要股东之间的交易。
11. Incomplete Records and Single Entry | 不完整记录与单式簿记
Incomplete records occur when a full double‑entry system is not maintained. Accountants reconstruct missing figures using control accounts, markup/margin percentages, and bank reconciliations.
当未保持完整复式记账系统时会出现不完整记录。会计师使用控制账户、加成率/毛利率百分比和银行对账来重建缺失的数字。
Markup is gross profit expressed as a percentage of cost of sales, while margin is gross profit expressed as a percentage of revenue. Knowing either allows calculation of missing sales or cost figures.
加成率是以销售成本百分比表示的毛利，毛利率是以收入百分比表示的毛利。知道两者之一可计算出缺失的销售额或成本数据。
ntroduced + profit − drawings = closing net assets. Rearranging can solve for any unknown.
会计等式是强大工具：期初净资产 + 投入资本 + 利润 − 提款 = 期末净资产。重新排列可以求解任何未知数。
12. Exam Technique and Memory Hacks | 考试技巧与记忆窍门
Create acronyms for classification: for example, "RED P" for Revenue, Expenses, Drawings (increases debited), "L CLAP" for Liabilities, Capital, Loans, Assets, Purchases (adjust with care). While not a substitute for understanding, mnemonic devices accelerate recall under time pressure.
创建分类首字母缩略词：例如 “RED P” 代表收入、费用、提款（增加记借方），“L CLAP” 代表负债、资本、贷款、资产、采购（谨慎调整）。虽然不能替代理解，但记忆法能在时间压力下加速回忆。
Rewrite definitions in your own words on flashcards, pairing English terms with Chinese equivalents. Repeated retrieval practice embeds terminology into long‑term memory more effectively than passive reading.
在抽认卡上用自己的话重写定义，将英文术语与中文对应配对。反复提取练习比被动阅读更有效地将术语嵌入长期记忆。
For ratio formulas, visualise the relationship rather than memorising letters. The current ratio is simply "currently available assets to cover currently due debts". This structural understanding prevents formula confusion.
对于比率公式，想象关系而非死记字母。流动比率就是“当前可用资产覆盖当前到期债务”。这种结构化理解可防止公式混淆。
During revision, link new terminology to real‑world examples. For instance, "depreciation" connects to a delivery van losing value over time; "provision" connects to a potential warranty claim. Context anchors meaning.
复习时将新术语与实际例子联系起来。例如，“折旧”与送货货车随时间贬值挂钩；“准备金”与潜在保修索赔挂钩。背景锚定含义。
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