📚 Year 13 CCEA Accounting: Vocabulary and Terminology Memorisation Guide | Year 13 CCEA 会计：词汇术语速记指南
Mastering accounting terminology is essential for success in the Year 13 CCEA Accounting examination. Clear definitions not only sharpen your answers but also strengthen your ability to apply concepts to practical scenarios. This guide provides a structured approach to memorising key vocabulary through logical grouping, memory hooks, and bilingual explanations.
掌握会计术语对于 Year 13 CCEA 会计考试至关重要。清晰的定义不仅能提升答题质量，还能增强你将概念应用于实际场景的能力。本指南通过逻辑分组、记忆挂钩和中英双语解释，为你提供一套结构化的关键词汇记忆方法。
1. The Accounting Equation and its Components | 会计等式及其组成部分
The accounting equation forms the backbone of double-entry bookkeeping. Memorise it as ALE.
会计等式是复式记账的基石。可以记作 ALE。
Assets = Liabilities + Equity
Assets: resources controlled by an entity as a result of past events, from which future economic benefits are expected to flow. Think of 'A for Advantage'.
资产：由企业因过去事项而控制的、预期能够带来未来经济利益的资源。联想“资产即优势”。
Liabilities: present obligations arising from past events, the settlement of which is expected to result in an outflow of resources. Think of 'L for Loan'.
负债：由过去事项产生的现时义务，预期将导致资源流出。联想“L 代表贷款（Loan）”。
Equity: the residual interest in the assets of the entity after deducting all its liabilities. Think of 'E for Owner's Entitlement'.
所有者权益：企业资产扣除全部负债后的剩余权益。联想“E 代表所有者的权利”。
Memory tip: picture a pint of 'ALE' – Assets = Liabilities + Equity. The equation must always balance.
记忆技巧：想象一杯“ALE”啤酒——资产 = 负债 + 所有者权益。这个等式必须始终平衡。
2. Key Elements of Financial Statements | 财务报表的关键要素
Income encompasses increases in economic benefits during the accounting period, including sales revenue, interest received, and gains on disposal of non-current assets.
收入涵盖会计期间内经济利益的增加，包括销售收入、收到的利息以及处置非流动资产的利得。
Expenses are decreases in economic benefits, such as cost of sales, wages, depreciation, and rent. They reduce profit.
费用是经济利益的减少，例如销售成本、工资、折旧和租金。它们会减少利润。
Profit = Income – oss profit focuses on core trading, while net profit accounts for all income and expenses.
利润 = 收入 - 费用。毛利关注核心贸易，而净利润则考虑全部收入和费用。
Dividends represent distributions of profits to shareholders. They are not an expense but an allocation of retained earnings.
股利代表向股东分配的利润。股利不是费用，而是对留存收益的分配。
Retained earnings are accumulated profits kept in the business after dividends. They appear under equity on the statement of financial position.
留存收益是支付股利后留在企业的累积利润。它们出现在财务状况表的权益部分。
3. Depreciation Methods | 折旧方法
Depreciation is the systematic allocation of the depreciable amount of a non-current asset over its useful life. It matches the cost of using the asset with the revenue it generates.
折旧是对非流动资产在其使用寿命内应折旧金额的系统分摊。它将使用资产的成本与其产生的收入相配比。
Straight-line method: (Cost – Residual value) / Useful life. The same amount is charged each year. Best suited for assets that provide steady benefits, like buildings.
直线法：(成本 – 残值) / 使用寿命。每年计提相同金额。最适合提供稳定效益的资产，如建筑物。
epreciation rate. Results in a higher charge in early years, reflecting faster loss of value for assets such as vehicles.
余额递减法：折旧额 = 账面净值 × 给定折旧率。早期计提金额更高，反映车辆等资产价值损失较快的特点。
Carrying amount (net book value) = Cost – ciation. Remember that the carrying amount never falls below the estimated residual value.
账面净值 = 成本 – 累计折旧。请记住，账面净值不会低于估计的残值。
4. Inventory Valuation Methods | 存货估值方法
IAS 2 requires inventories to be measured at the lower of cost and net realisable value (NRV). NRV is the estimated selling price less costs to complete and sell.
IAS 2 要求存货按成本与可变现净值（NRV）孰低计量。NRV 指估计售价减去至完工和销售所需费用后的余额。
FIFO (First-In, First-Out): assumes the oldest inventory items are sold first. Closing inventory is valued at the most recent purchase prices, which more closely approximates current cost.
FIFO（先进先出）：假设最早购入的存货最先售出。期末存货按最近的采购价格估值，更接近当前成本。
LIFO (Last-In, First-Out): assumes the newest items are sold first. Not permitted under IAS 2, but sometimes referred to in exam discussions.
LIFO（后进先出）：假设最新购入的存货最先售出。IAS 2 不允许使用，但考试中可能提及。
AVCO (Weighted average cost): uses a weighted average of all purchase costs to value inventory and cost of sales. It smooths out price fluctuations.
AVCO（加权平均成本）：用所有采购成本的加权平均值来计量存货和销售成本。它能平滑价格波动。
5. Ratio Analysis – Profitability Ratios | 比率分析——盈利能力比率
Gross profit margin = (Gross profit / Revenue) × 100%. It measures the percentage of revenue left after covering direct costs of sales.
毛利率 = (毛利 / 营业收入) × 100%。它衡量在支付直接销售成本后剩余收入的百分比。
Net profit margin = (Net profit / Revenue) × 100%. It indicates overall efficiency by considering all expenses.
净利润率 = (净利润 / 营业收入) × 100%。它通过考虑全部费用来反映企业的整体效率。
ROCE = Operating profit ÷ Capital employed × 100%
it from the long-term funds invested. Capital employed = equity + non-current liabilities.
已动用资本回报率（ROCE）显示企业运用长期投资产生利润的效率。已动用资本 = 所有者权益 + 非流动负债。
ployed. It measures how efficiently assets are used to generate sales. Together with net profit margin, it explains ROCE.
资产周转率 = 营业收入 / 已动用资本。它衡量资产创造销售的效率。与净利润率一起，可以解释 ROCE 的变动。
6. Ratio Analysis – Liquidity and Efficiency | 比率分析——流动性与效率
ent liabilities. It shows the ability to meet short-term obligations. A ratio above 1:1 is generally good, but it varies by industry.
流动比率 = 流动资产 / 流动负债。它反映偿还短期债务的能力。通常认为高于1:1较好，但因行业而异。
Quick ratio (acid test) = (Current assets – e it is the least liquid current asset. A ratio of 1:1 or higher is often considered safe.
速动比率（酸性试验）= (流动资产 – 存货) / 流动负债。剔除存货是因为它是流动资产中流动性最弱的。通常认为1:1或更高较为安全。
asures the average time taken to collect debts. Lower days indicate better credit control.
应收账款周转天数 = (应收账款 / 赊销收入) × 365。它衡量收回应收账款的平均时间。天数越少，表明信用控制越好。
verage inventory. A higher turnover suggests efficient inventory management, but too high could risk stock-outs.
存货周转率 = 销售成本 / 平均存货。周转率越高，说明存货管理越高效，但过高可能导致缺货风险。
7. Budgeting and Standard Costing | 预算与标准成本
A budget is a detailed financial plan for a future period, expressed in monetary terms. It helps in planning and control.
预算是未来期间以货币形式表述的详细财务计划。它有助于计划和控制。
A standard cost is a predetermined unit cost built up from expected material, labour, and overhead quantities and prices. It acts as a benchmark.
标准成本是根据预期材料、人工和制造费用的用量与价格预先设定的单位成本。它起到基准作用。
Variance = Actual result – t or Standard. Variances can be analysed into price/rate and volume/efficiency components.
差异 = 实际结果 – 预算或标准。差异可进一步分解为价格/费率差异和用量/效率差异。
A favourable (F) variance increases profit relative to the budget, while an adverse (A) variance decreases profit. Remember: 'F' means better for profit, 'A' means worse.
有利差异（F）相对于预算增加利润，而不利差异（A）则减少利润。请记住：“F”代表利润更好，“A”代表利润更差。
8. Investment Appraisal | 投资评估
Payback period is the time taken to recover the initial investment from net cash inflows. Shorter payback is preferred. It is simple but ignores the time value of money.
回收期是从净现金流入中收回初始投资所需的时间。回收期越短越好。该方法简单但忽略了货币时间价值。
ARR = (Average annual profit / Average investment) × 100%
Accounting Rate of Return (ARR) uses accounting profit rather than cash flow. It is easy to understand but also ignores the time value of money.
会计回报率（ARR）使用会计利润而非现金流。它容易理解，但也忽略了货币时间价值。
Net Present Value (NPV) discounts all future cash flows to present value using a required rate of return, then subtracts the initial outlay. A positive NPV means the project adds value.
净现值（NPV）使用要求回报率将所有未来现金流折现为现值，再减去初始投资。NPV 为正表示项目能增加价值。
rnal Rate of Return (IRR) is the discount rate at which NPV = 0. It represents the project's actual rate of return. Accept if IRR exceeds the cost of capital.
内部回报率（IRR）是使 NPV = 0 的折现率。它代表项目的实际回报率。当 IRR 高于资本成本时可以接受。
9. Cash Flow Statements | 现金流量表
A cash flow statement reports cash inflows and outflows during a period, classified into operating, investing, and financing activities. It explains the change in cash and cash equivalents.
现金流量表报告某一期间的现金流入和流出，分为经营活动、投资活动和筹资活动。它解释现金及现金等价物的变动。
Operating activities are the principal revenue-producing activities. Cash from operations can be calculated using the direct method (major classes of cash receipts and payments) or the indirect method (adjusts profit for non-cash items and working capital changes).
经营活动是主要产生收入的活动。经营活动现金流可用直接法（列出主要现金收入与支出）或间接法（将利润调整为非现金项目和营运资本变动）计算。
Investing activities include the purchase and sale of non-current assets and investments. Outflows for acquisitions and inflows from disposals are shown here.
投资活动包括购买和出售非流动资产及投资。此处列示购置资产的现金流出和处置资产的现金流入。
Financing activities relate to changes in equity and borrowings. Examples include issuing shares, repaying loans, and paying dividends.
筹资活动与权益和借款的变动有关。例如发行股票、偿还贷款和支付股利。
10. Accounting Concepts and Conventions | 会计概念与惯例
Going concern: the financial statements are prepared on the assumption that the entity will continue in operation for the foreseeable future. No intention or need to liquidate.
持续经营：编制财务报表的假设是企业将在可预见的未来继续运营，无意图也无需清算。
Accruals basis: transactions are recorded in the periods in which they occur, regardless of when cash is received or paid. Revenue is recognised when earned, expenses when incurred.
权责发生制：交易应于发生的期间确认，而非在收到或支付现金时。收入在赚取时确认，费用在发生时确认。
Prudence (conservatism): exercise a degree of caution when making estimates under uncertainty. Assets and income should not be overstated, liabilities and expenses should not be understated.
谨慎性（稳健性）：在不确定条件下进行估计时应保持一定程度的审慎。资产和收入不应高估，负债和费用不应低估。
Consistency: same accounting policies and methods are applied from one period to the next, unless a change is justified and disclosed. This enables comparability.
一致性：除非有合理理由并予以披露，否则前后各期应采用相同的会计政策和方法。这有助于可比性。
Materiality: information is material if its omission or misstatement could influence economic decisions. Immaterial items need not be presented separately.
重要性：如果某项信息的遗漏或误报可能影响经济决策，则该信息属于重要。不重要项目无需单独列报。
11. Correction of Errors and Suspense Accounts | 错账更正与暂记账户
Errors can be classified as errors of omission (transaction not recorded), commission (wrong account of same type), principle (wrong class of account, e.g. capital vs. revenue), original entry (wrong figure in original book), compensating errors (two errors cancel each other), and complete reversal (debits and credits swapped).
错账可分为遗漏错误（交易未记录）、佣金错误（记入同类的错误账户）、原则错误（账户类别错误，如资本性支出与收益性支出）、原分录错误（原始账簿数字错误）、抵消错误（两个错误相互抵消）以及完全反方向错误（借贷方颠倒）。
A suspense account is a temporary account used to balance the trial balance when there is a difference. It is cleared once the errors are identified and corrected.
暂记账户是当试算平衡表出现差异时用于强行调平的临时账户。一旦发现并更正错账，暂记账户即可结清。
Correction entries require double-entry: undo the wrong entry and record the correct one. The net effect should clear the suspense and reflect the true financial position.
更正分录须遵循复式记账：冲销错误分录并记录正确分录。净影响应消除暂记余额并反映真实财务状况。
12. Marginal and Absorption Costing | 边际成本与完全成本法
. Fixed production overheads are written off as period costs. Contribution = Sales revenue – Variable costs.
边际成本法仅将变动生产成本视为产品成本。固定制造费用作为期间费用冲销。贡献毛益 = 销售收入 – 变动成本。
Absorption costing allocates all production costs, both variable and fixed, to units produced. Inventory is valued at full production cost per unit.
完全成本法将全部生产成本（包括变动和固定）分配至所生产的产品。存货按单位完全生产成本估值。
In marginal costing, profit is a function of sales volume; in absorption costing, profit is influenced by both sales and production levels because fixed overheads are absorbed.
在边际成本法下，利润是销售量的函数；而在完全成本法下，利润同时受销售和生产水平的影响，因为固定制造费用被吸收。
osts / Contribution per unit. It is the point where total revenue equals total costs, resulting in zero profit.
盈亏平衡点（销售量）= 固定成本 / 单位贡献毛益。该点上总收入等于总成本，利润为零。
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