📚 Year 13 OCR Accounting: Vocabulary and Terminology Quick Memo Guide | Year 13 OCR 会计：词汇术语速记指南
Mastering the terminology is half the battle in Year 13 OCR Accounting. This guide brings together the key terms you will encounter across financial accounting, management accounting and investment appraisal. Each term is explained concisely in English and Chinese, paired with memory hooks where useful. Use it alongside your notes to build confidence for structured questions and multiple-choice assessments.
掌握术语是攻克 Year 13 OCR 会计的一半。本指南汇集了你在财务会计、管理会计和投资评价中会遇到的关键术语。每个术语均配以简洁的中英双语解释，并在有用处附加记忆钩子。结合你的笔记使用，能增强你对结构化问题和选择题的把握。
1. Core Accounting Concepts | 核心会计概念
Going Concern: The business will continue operating for the foreseeable future, justifying the use of historical cost rather than break-up values.
持续经营：企业在可预见的未来将持续经营，这为采用历史成本而非清算价值提供了依据。记忆：正常经营，不急于变现。
Accruals (Matching) Concept: Income and expenses are recognised when they are earned or incurred, not when cash changes hands. This leads to adjustments for accruals and prepayments.
应计（配比）概念：收入和费用在其赚取或发生的期间确认，而非收付现金时。由此产生应计和预付调整。记忆：业务发生时入账，勿看钱包。
Consistency: The same accounting methods should be applied from one period to the next so that financial statements are comparable over time.
一致性：会计方法应在各期保持一致，以便财务报表跨期可比。记忆：换方法需充分理由并披露。
Prudence: Profits should not be anticipated, but all expected losses must be provided for. This underpins the lower of cost and net realisable value rule for inventory.
审慎性：不预计利润，但须预计所有可能的损失。这是存货按成本与可变现净值孰低法的基础。
Business Entity: The owner's personal transactions are kept separate from the business records.
企业主体：业主个人交易与企业记录分开。记忆：公司是个独立‘人’，私人账目别混入。
Duality (Dual Aspect): s two effects, keeping the accounting equation (Assets = Liabilities + Equity) in balance.
复式（双重性）：每笔交易都有双重影响，保持会计等式（资产 = 负债 + 权益）平衡。
Materiality: Financial information is material if its omission or misstatement could influence the economic decisions of users.
重要性：若遗漏或误报某项信息足以影响使用者的经济决策，该信息即具重要性。小数目可简化，大数目须精确。
Realisation: Revenue is recognised when the goods or services are delivered and title passes, not merely when an order is placed.
实现原则：收入在商品或服务交付且所有权转移时确认，而非接单时。记忆：东西归别人了才算收入。
2. Financial Statement Elements | 财务报表要素
Asset: A resource controlled by the entity as a result of past events from which future economic benefits are expected to flow. Split into non-current (held >1 year) and current (realised within one year).
资产：由过去事项形成的、企业控制且预计会带来未来经济利益的资源。分为非流动（持有期超过1年）和流动（1年内变现）。
Liability: A present obligation arising from past events, the settlement of which is expected to result in an outflow of resources. Non-current liabilities are due after more than one year, current liabilities within one year.
负债：由过去事项产生的现时义务，预期清偿会导致资源流出。非流动负债到期日在一年以上，流动负债在一年以内。
Equity: The residual interest in the assets after deducting all liabilities. For a company, it includes share capital and reserves.
权益：资产扣除所有负债后的剩余利益。对公司而言，包括股本和各种储备。
Income: Increases in economic benefits during the period in the form of inflows or enhancements of assets, including both revenue and gains.
收益：期间内经济利益增加，表现为资产流入或增值，包括收入和利得。
Expenses: Decreases in economic benefits during the period from outflows or depletions of assets. Expressed as cost of sales, operating expenses, finance costs, etc.
费用：期间内经济利益减少，表现为资产流出或耗费。如销售成本、营运费用、财务费用等。
3. Double Entry System | 复式记账系统
Debit (Dr): Left side of an account. Increases assets and expenses, decreases liabilities, equity and income.
借方：账户的左侧。增加资产和费用，减少负债、权益和收益。记忆：左边收资产，右边施恩惠。
Credit (Cr): Right side of an account. Increases liabilities, equity and income, decreases assets and expenses.
贷方：账户的右侧。增加负债、权益和收益，减少资产和费用。
Trial Balance: A list of all ledger balances at a specific date. Total debits must equal total credits. It checks the arithmetical accuracy but not the completeness.
试算平衡表：特定日期所有分类账余额的列表。借方总额必须等于贷方总额。可用于检查算术准确性，但不能确保完全无误。
Suspense Account: A temporary account opened when the trial balance does not balance, to allow the preparation of financial statements while the error is investigated.
暂记账户：试算表不平衡时开设的临时账户，以便在查找错误的同时编制财务报表。记忆：平衡不了先记这里，查明后冲销。
Journal: The book of prime entry used to record non-regular transactions, correcting entries and period-end adjustments.
日记账：记录非常规交易、更正分录和期末调整的原始分录簿。
4. Year‑End Adjustments | 期末调整
Depreciation: : The systematic allocation of the depreciable amount of a non-current asset over its useful life. Straight‑line: (Cost – Residual Value) / Useful Life. Reducing balance: Carrying Amount × %.
折旧：将非流动资产的可折旧金额在其使用寿命内系统分摊。直线法：(成本–残值) / 使用寿命；余额递减法：账面净值 × 百分比。
Bad Debts: Debts that are irrecoverable and therefore written off as an expense in the profit or loss statement.
坏账：确实无法收回的债权，于损益表中作为费用注销。
Provision for Doubtful Debts: An estimate of trade receivables that may not be collected, created in line with the prudence concept. An increase in provision reduces profit; a decrease increases profit.
坏账准备：对可能无法收回的应收账款的预估，遵循审慎概念。计提准备减少利润，转回增加利润。
Accrued Expense: Expense incurred but not yet paid or recorded, so added to both expense and current liabilities.
应计费用：已发生但尚未支付或入账的费用，需同时增加费用和流动负债。
Prepaid Expense: Payment made in advance for a benefit not yet received. It is deducted from the expense and shown as a current asset.
预付费用：为尚未享受的利益而提前支付的款项，从费用中扣除并列为流动资产。
Accrued Income: Income earned but not yet received, added to income and shown as a current asset.
应计收入：已赚取但尚未收到的收入，增加收入并列为流动资产。
5. Inventory Valuation | 存货估值
Cost of Inventory: All costs incurred in bringing goods to their present location and condition, including purchase price, carriage inwards and import duties.
存货成本：将货物运抵当前地点和状态所发生的全部成本，包括买价、运费和进口关税。
Net Realisable Value (NRV): Estimated selling price less any expected costs to complete and sell.
可变现净值：估计售价减去预计完工和销售成本后的金额。
Lower of Cost and NRV: Inventory should be valued at whichever is lower, to avoid overstating assets.
成本与可变现净值孰低法：存货应按两者中较低者计价，防止高估资产。
FIFO (First In, First Out): Assumes the earliest purchased items are sold first. Closing inventory is therefore valued at the most recent prices.
先进先出法：假设最早购入的存货最先售出，因此期末存货按最新价格计价。
AVCO (Weighted Average Cost): A new average unit cost is calculated after each purchase, and issues are priced at that average.
加权平均成本法：每次购货后重新计算加权平均单位成本，发出存货按该平均成本计价。
6. Control & Reconciliation | 控制与对账
Sales Ledger Control Account: Part of the double entry system that summarises all transactions with individual trade receivables. Its balance should equal the total of the individual customers' accounts.
销售分类账控制账户：复式系统的一部分，汇总所有应收账款交易。其余额应等于所有客户明细账户余额之和。
Purchase Ledger Control Account: Summarises trade payables transactions. Reconciles to the total of suppliers' individual accounts.
采购分类账控制账户：汇总应付账款交易，并与供应商明细账总额核对。
Bank Reconciliation Statement: A calculation adjusting the bank statement balance and the cash book balance for items such as unpresented cheques and outstanding lodgements, to arrive at a corrected balance.
银行存款余额调节表：通过调整银行对账单余额和现金簿余额（如未兑现支票、在途存款），得出正确余额的计算表。
Unpresented Cheque: A cheque issued but not yet cleared by the bank. Deducted from the bank statement balance.
未兑现支票：已开出但银行尚未支付的支票，从银行对账单余额中扣除。
Outstanding Lodgements: Amounts recorded in the cash book but not yet entered on the bank statement. Added to the bank statement balance.
在途存款：已记入现金簿但银行对账单上尚未列示的存款金额，加至银行对账单余额。
7. Financial Statements for Different Entities | 不同主体的财务报表
Statement of Profit or Loss: Records the revenue, cost of sales, gross profit, expenses and net profit for a period.
损益表：列示某一期间的收入、销售成本、毛利、费用和净利润。
Statement of Financial Position: A snapshot of assets, liabilities and equity at a specific date, reflecting the accounting equation.
财务状况表：反映特定日期资产、负债和权益状况的快照，体现会计等式。
Appropriation Account (Partnership): Shows how the net profit is shared among partners, including interest on capital, partners' salaries and the residual profit split.
利润分配表（合伙企业）：列示净利如何在合伙人之间分配，包括资本利息、合伙人薪金和剩余利润的分割。
Revaluation Account (Partnership): Records the upward or downward revaluation of assets when a new partner is admitted or an existing partner retires.
重估价账户（合伙企业）：新合伙人入伙或原合伙人退伙时，记录资产重估增值或减值的账户。
Share Capital: The nominal value of issued shares, split into ordinary and preference shares. Only the called‑up portion is shown on the statement of financial position.
股本：已发行股份的面值，分为普通股和优先股。仅已催缴部分列入财务状况表。
Share Premium: The excess received over the nominal value of shares. It is a non‑distributable reserve.
股份溢价：超过股票面值的溢价收入，属于不可分派的储备。
Retained Earnings: Accumulated profits kept in the business after dividends, part of equity.
留存收益：派发股利后留在企业的累积利润，属于权益的一部分。
Statement of Changes in Equity: Reconciles the opening and closing equity, detailing dividends, share issues and total comprehensive income.
权益变动表：调节期初与期末权益，详细列示股利、股票发行和综合收益总额。
8. Ratio Analysis | 比率分析
Return on Capital Employed (ROCE): (Operating Profit / Capital Employed) × 100%. Measures the efficiency with which long‑term capital is used.
资本运用回报率：(营业利润 / 运用资本) × 100%，衡量长期资本的使用效率。
Gross Profit Margin: (Gross Profit / Revenue) × 100%.
毛利率：(毛利 / 收入) × 100%。
Net Profit Margin: (Net Profit / Revenue) × 100%.
净利率：(净利润 / 收入) × 100%。
Current Ratio: Current Assets / Current Liabilities : 1. Shows short‑term solvency.
流动比率：流动资产 / 流动负债 : 1，显示短期偿债能力。
Acid Test (Quick) Ratio: (Current Assets – Inventory) / Current Liabilities : 1. A stricter measure of liquidity.
速动比率：(流动资产 – 存货) / 流动负债 : 1，更严格的流动性指标。
Trade Receivable Days: (Trade Receivables / Credit Sales) × 365 days. Indicates average collection period.
应收账款周转天数：(应收账款 / 赊销收入) × 365 天，反映平均收账期。
Trade Payable Days: (Trade Payables / Credit Purchases) × 365 days.
应付账款周转天数：(应付账款 / 赊购额) × 365 天。
Inventory Turnover: Cost of Sales / Average Inventory. Shows how many times inventory is sold during the period.
存货周转率：销售成本 / 平均存货，表示期间内存货被售出的次数。
Gearing Ratio: (Non‑current Liabilities / Total Capital Employed) × 100% or (Non‑current Liabilities / Equity) × 100%. Measures financial risk from debt.
杠杆比率：(非流动负债 / 总运用资本) × 100% 或 (非流动负债 / 权益) × 100%，衡量债务带来的财务风险。
Earnings per Share (EPS): (Profit after Tax – Preference Dividends) / Number of Ordinary Shares.
每股收益：(税后利润 – 优先股股利) / 普通股股数。
Price/Earnings (P/E) Ratio: Market Price per Share / EPS. Indicates how many years it takes to recoup the share price from earnings.
市盈率：每股市价 / 每股收益，反映市场对每股收益的估值倍数。
Dividend Yield: (Dividend per Share / Market Price per Share) × 100%.
股利率：(每股股利 / 每股市价) × 100%。
9. Budgeting and Budgetary Control | 预算与预算控制
Budget: A quantitative financial plan for a future period, used for planning, coordination and control.
预算：为未来期间编制的量化财务计划，用于规划、协调和控制。
Flexible Budget: A budget adjusted to the actual level of activity, enabling meaningful variance analysis.
弹性预算：按实际业务量调整的预算，可进行有意义的差异分析。
Variance: The difference between budgeted and actual figures. A favourable variance occurs when actual profit exceeds budget or actual cost is lower.
差异：预算数与实际数之间的差额。实际利润高于预算或实际成本低于预算为有利差异。
Adverse Variance: An outcome that reduces profit relative to budget, e.g. actual sales lower than budget or costs higher.
不利差异：相对于预算减少利润的结果，如实际销售额低于预算或成本高于预算。
Master Budget: The comprehensive overall plan, including budgeted income statement and statement of financial position.
总预算：综合的整体计划，包括预算损益表和预算财务状况表。
10. Standard Costing and Variance Analysis | 标准成本与差异分析
Standard Cost: A predetermined estimate of what a product or service should cost under efficient conditions.
标准成本：在有效经营条件下，对产品或服务应有成本的预先估计。
Sales Price Variance: (Actual selling price – Standard selling price) × Actual units sold.
销售价格差异：(实际售价 – 标准售价) × 实际销售数量。
Sales Volume Variance: (Actual units sold – r unit (under absorption costing) or Standard contribution per unit (under marginal costing).
销售数量差异：(实际销量 – 预算销量) × 每单位标准利润（吸收成本法）或每单位标准贡献（边际成本法）。
Material Price Variance: (Standard price – Actual price) × Actual quantity purchased.
材料价格差异：(标准价格 – 实际价格) × 实际采购数量。
Material Usage Variance: (Standard quantity allowed for actual output – Actual quantity used) × Standard price.
材料用量差异：(实际产量允许的标准用量 – 实际用量) × 标准价格。
Labour Rate Variance: (Standard hourly rate – Actual hourly rate) × Actual hours worked.
人工工资率差异：(标准小时工资率 – 实际小时工资率) × 实际工时。
Labour Efficiency Variance: (Standard hours for actual output – Actual hours) × Standard rate per hour.
人工效率差异：(实际产量允许的标准工时 – 实际工时) × 标准小时工资率。
Variable Overhead Expenditure Variance: (Standard variable overhead rate × Actual hours) – Actual variable overhead cost.
变动制造费用支出差异：(标准变动制造费用分配率 × 实际工时) – 实际变动制造费用。
Fixed Overhead Expenditure Variance: Budgeted fixed overhead – Actual fixed overhead.
固定制造费用支出差异：预算固定制造费用 – 实际固定制造费用。
Fixed Overhead Volume Variance: (Actual output – Budgeted output) × Standard fixed overhead absorption rate per unit.
固定制造费用产量差异：(实际产量 – 预算产量) × 每单位标准固定制造费用吸收率。
11. Investment Appraisal Techniques | 投资评价方法
Payback Period: The time required for net cash inflows to recoup the initial investment. Shorter payback is preferred.
回收期：净现金流入收回初始投资所需的时间。越短越好。
Accounting Rate of Return (ARR): (Average Annual Profit / Average Investment) × 100%. Uses profits, not cash flows.
会计收益率：(平均年利润 / 平均投资额) × 100%，使用利润而非现金流。
Net Present Value (NPV): The sum of discounted future net cash flows minus the initial investment. A positive NPV signals a worthwhile project.
净现值：未来净现金流按一定折现率折现后的总和减去初始投资。净现值为正，项目值得进行。
Discount Factor: 1 / (1 + r)ⁿ, where r is the cost of capital and n is the year. Used to convert future cash flows to present value.
折现系数：1 / (1 + r)ⁿ，其中 r 为资本成本，n 为年份，用于将未来现金流转换为现值。
Internal Rate of Return (IRR): The discount rate at which NPV equals zero
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