📚 Year 13 SQA Accounting: Quick Vocabulary Memorisation Guide | Year 13 SQA 会计：词汇术语速记指南
Mastering key accounting terminology is essential for success in the Year 13 SQA Accounting course. This guide provides a quick-reference glossary of must-know terms, helping you build a solid foundation for complex topics such as financial reporting, ratio analysis, budgeting and ethical concepts. Each entry is presented in English and Chinese to support bilingual learners and reinforce understanding, and each section ends with a short memory tip you can apply immediately.
掌握关键的会计术语对于在 Year 13 SQA 会计课程中取得成功至关重要。本指南提供了一份必备术语的速查词汇表，帮助您为财务报告、比率分析、预算和道德概念等复杂主题打下坚实基础。每个条目均以英文和中文呈现，以支持双语学习者并加深理解；每个小节末尾还附有一条可立即使用的记忆提示。
1. Core Financial Statements | 核心财务报表
Income Statement (Profit and Loss Account) shows the financial performance over a period by summarising revenues and expenses to arrive at profit or loss.
利润表（损益表） 通过汇总收入和费用来显示一段时期内的财务业绩，计算出利润或亏损。
Statement of Financial Position (Balance Sheet) presents the assets, liabilities and equity of a business at a specific point in time.
财务状况表（资产负债表） 展示企业在特定时间点的资产、负债和权益。
Statement of Cash Flows explains the changes in cash and cash equivalents, classifying cash flows into operating, investing and financing activities.
现金流量表 解释现金及现金等价物的变动，将现金流分为经营活动、投资活动和筹资活动。
Notes to the Accounts provide additional detail, accounting policies and disclosures that support the figures on the face of the financial statements.
报表附注 提供额外的细节、会计政策和披露，以支持财务报表表内的数字。
Memory tip: 'performance over a period' belongs to the income statement, while 'position at a point in time' belongs to the statement of financial position.
记忆提示：凡出现"一段期间的业绩"就对应利润表，凡出现"某一时点的状况"就对应财务状况表。
2. The Accounting Equation & Double-Entry | 会计等式与复式记账
Assets = Liabilities + Equity
Assets = Liabilities + Capital + Profit − Drawings
Double-entry bookkeeping records every transaction twice, once as a debit and once as a credit of equal value, so the equation always stays in balance.
复式记账 将每笔交易记录两次，一次作为借方、一次作为等额贷方，因此会计等式始终保持平衡。
Debit (Dr) increases assets and expenses and decreases liabilities, capital and income. Credit (Cr) does the opposite.
借方（Dr） 增加资产与费用，减少负债、资本与收入；贷方（Cr） 则相反。
Capital is the owner's investment in the business; drawings are amounts the owner takes out for personal use.
资本 是业主投入企业的资金；提款 是业主为个人用途取出的金额。
Revenue is income earned from trading, while expenses are costs incurred in earning that revenue.
收入 是经营所赚取的收益，费用 是为赚取该收入而发生的成本。
Memory tip: use DEAD CLIC - Debits increase Expenses, Assets and Drawings; Credits increase Liabilities, Income and Capital.
记忆提示：使用 DEAD CLIC 口诀——借方增加费用、资产与提款；贷方增加负债、收入与资本。
3. Books of Prime Entry & Ledger Terms | 原始分录账簿与分类账术语
Books of prime entry are the first place a transaction is recorded: the sales day book, purchases day book, sales returns day book, purchases returns day book, cash book and the general journal.
原始分录账簿 是交易首次被记录的地方：销售日记账、采购日记账、销售退回日记账、采购退回日记账、现金簿和普通日记账。
Ledger accounts collect the totals from the books of prime entry and are split into the sales ledger, purchases ledger and nominal (general) ledger.
分类账账户 汇集原始分录账簿的合计数，分为应收（销售）分类账、应付（采购）分类账和总（名义）分类账。
A trial balance lists all ledger balances and checks that total debits equal total credits; a difference is called a suspense account balance.
试算平衡表 列出所有分类账余额，检验借方合计是否等于贷方合计；差额被称为暂记账户余额。
Trade receivables (debtors) are customers who owe money; trade payables (creditors) are suppliers the business owes.
应收账款（债务人） 是欠款的客户；应付账款（债权人） 是企业欠款的供应商。
Carriage inwards is delivery cost on goods bought; carriage outwards is delivery cost on goods sold.
进货运费 是购入货物的运费；销货运费 是售出货物的运费。
4. Adjustments, Depreciation & Provisions | 调整、折旧与准备
Depreciation is the systematic allocation of the cost of a non-current asset over its useful life.
折旧 是将非流动资产成本在其使用寿命内系统分摊的过程。
Straight-line depreciation spreads an equal amount each year, calculated as (cost − residual value) ÷ useful life.
直线法折旧 每年分摊相同金额，计算式为（成本 − 残值）÷ 使用年限。
Reducing balance depreciation applies a fixed percentage to the net book value, giving higher charges in earlier years.
余额递减法折旧 按固定百分比乘以账面净值，因此前期折旧费用较高。
Accumulated depreciation is the total depreciation charged to date and is deducted from cost to give net book value.
累计折旧 是至今已计提的折旧总额，从成本中扣除后得出账面净值。
An accrual is an expense incurred but not yet paid or invoiced; a prepayment is an expense paid in advance of the period it relates to.
应计费用 是已发生但尚未支付或开票的费用；预付费用 是在其所属期间之前已支付的费用。
A provision for doubtful debts is an estimate of trade receivables unlikely to be collected, based on past experience.
坏账准备 是对预计无法收回的应收账款所作的估计，通常依据以往经验确定。
5. Ratio Analysis Vocabulary | 比率分析词汇
Profitability ratios measure how well a business converts revenue into profit.
盈利能力比率 衡量企业将收入转化为利润的效率。
Gross profit margin = (Gross profit ÷ Revenue) × 100
Net profit margin = (Net profit ÷ Revenue) × 100
ROCE = (Operating profit ÷ Capital employed) × 100
Liquidity ratios test whether a business can pay its short-term debts.
流动性比率 检验企业能否偿还短期债务。
Current ratio = Current assets ÷ Current liabilities
Acid test = (Current assets − Inventory) ÷ Current liabilities
Efficiency ratios show how quickly a business turns over inventory and collects cash from customers.
效率比率 显示企业周转存货与向客户收取现金的速度。
Inventory turnover = Cost of sales ÷ Average inventory
Gearing compares long-term borrowing with capital employed and indicates financial risk.
资本负债率（杠杆比率） 比较长期借款与已动用资本，反映财务风险。
6. Budgeting & Variance Terms | 预算与差异术语
A budget is a quantitative plan for a future period, expressed in money or units.
预算 是对未来期间的量化计划，以金额或数量表示。
A cash budget forecasts receipts and payments and highlights the months in which a business may need an overdraft.
现金预算 预测收款与付款，并标出企业可能需要透支的月份。
Incremental budgeting adjusts last year's figures; zero-based budgeting starts from scratch and requires every cost to be justified.
增量预算 在上年数据基础上调整；零基预算 从零开始，要求每项成本都得到论证。
A variance is the difference between budgeted and actual figures.
差异 是预算数与实际数之间的差额。
A favourable variance increases profit (higher income or lower cost); an adverse variance reduces profit.
有利差异 会提高利润（收入更高或成本更低）；不利差异 会降低利润。
Variance analysis identifies the cause of differences so that management can take corrective action.
差异分析 找出差异的原因，以便管理层采取纠正措施。
7. Costing & Manufacturing Terms | 成本核算与制造术语
Direct costs can be traced to a product, such as direct materials and direct labour.
直接成本 可直接追溯到产品，如直接材料和直接人工。
Indirect costs (overheads) cannot be traced to a single product, such as factory rent and electricity.
间接成本（制造费用） 无法追溯到单一产品，如厂房租金与电费。
Fixed costs do not change with output; variable costs rise or fall in line with output.
固定成本 不随产量变动；变动成本 随产量上升或下降。
Contribution is selling price minus variable cost, and it first covers fixed costs before creating profit.
边际贡献 是售价减变动成本，它先弥补固定成本，之后才形成利润。
Break-even point (units) = Fixed costs ÷ Contribution per unit
Absorption costing includes a share of overheads in product cost, while marginal costing treats overheads as a period cost.
吸收成本法 在产品成本中分摊部分制造费用，边际成本法 则将制造费用视为期间成本。
8. Company Accounts & Finance Terms | 公司报表与融资术语
Share capital is the money raised by issuing shares and is shown as part of equity.
股本 是通过发行股份筹集的资金，列示为权益的一部分。
Ordinary shares carry voting rights and variable dividends; preference shares usually carry a fixed dividend but no vote.
普通股 具有投票权和可变股利；优先股 通常获得固定股利但无表决权。
Retained earnings are profits kept in the business rather than distributed as dividends.
留存收益 是保留在企业而非作为股利分配的利润。
Dividends are distributions of profit to shareholders; once declared they become a liability until paid.
股利 是向股东分配利润；一旦宣告，在支付前即成为负债。
Debentures are long-term loans carrying interest, and they increase gearing rather than ownership.
公司债券 是带息长期借款，它提高资本负债率而不增加所有权。
9. Accounting Concepts & Conventions | 会计概念与惯例
The going concern concept assumes the business will continue trading for the foreseeable future, justifying asset values based on use rather than break-up value.
持续经营假设 假定企业在可预见的未来会继续经营，因此资产按使用价值而非清算价值计价。
The accruals concept matches income earned with the expenses incurred in earning it, regardless of when cash moves.
权责发生制（应计制） 将已赚取的收入与为赚取该收入而发生的费用相配比，而不论现金何时收付。
Prudence requires caution so that assets and profits are not overstated and liabilities are not understated.
谨慎性 要求保持审慎，不高估资产和利润，也不低估负债。
Consistency means applying the same accounting policies each period so that results remain comparable.
一致性 指各期采用相同的会计政策，使结果保持可比。
Materiality allows small items to be treated in a simpler way if they would not affect a user's decision.
重要性 指若某项目不会影响使用者的决策，则可采用较简化的处理方式。
10. Ethics & Professional Terms | 职业道德与专业术语
Integrity means being straightforward and honest in all professional and business relationships.
诚信 意味着在所有职业与商业关系中保持直率与诚实。
Objectivity means not allowing bias, conflict of interest or undue influence to override professional judgement.
客观性 指不容许偏见、利益冲突或不当影响凌驾于专业判断之上。
Professional competence and due care requires maintaining the knowledge and skill needed, and acting diligently.
专业胜任能力与应有关注 要求保持所需的知识与技能，并勤勉行事。
Confidentiality means not disclosing information acquired through work without proper authority, unless there is a legal duty to do so.
保密性 指未经适当授权不得披露因工作获得的信息，除非存在法律义务。
Professional behaviour requires compliance with laws and avoidance of conduct that discredits the profession.
专业行为 要求遵守法律，并避免有损职业声誉的行为。
Money laundering is the process of hiding the criminal origin of money; accountants must report suspicion to the authorities.
洗钱 是掩盖资金犯罪来源的过程；会计人员必须向主管机关报告可疑情况。
11. Exam Command Words & Common Confusions | 考试指令词与易混词
Command words tell you how to answer: state means give a brief fact, describe means give detail, explain means give a reason, calculate means show workings, and evaluate means weigh up both sides before reaching a judgement.
指令词 决定作答方式：state 是给出简要事实，describe 是给出细节，explain 是给出理由，calculate 是展示计算过程，evaluate 是权衡利弊后作出判断。
| Term | Meaning | 中文 |
| Profit | Income minus expenses over a period | 收入减费用的期间结果 |
| Cash | Money available now; profit does not equal cash | 当前可用资金；利润不等于现金 |
| Accrual | Cost incurred, not yet paid | 已发生未支付的费用 |
| Prepayment | Cost paid, not yet used | 已支付未耗用的费用 |
| Capital | Owner's investment in the business | 业主投入企业的资金 |
| Revenue | Income earned from trading | 经营赚取的收入 |
Memory tip: whenever an exam answer feels wrong, check whether you have confused profit with cash, or capital with revenue.
记忆提示：每当觉得答案不对劲时，先检查是否把利润与现金、或资本与收入混淆了。
12. Memory Techniques & Revision Routine | 记忆技巧与复习安排
Spaced repetition means revisiting a term after one day, three days, one week and one month so that it moves into long-term memory.
间隔重复 指在一天、三天、一周和一个月后重新回顾术语，使其进入长期记忆。
Flash cards should carry the term on one side, and a definition, formula and worked example on the other.
闪卡 一面写术语，另一面写定义、公式和一个例题。
Active recall means testing yourself from memory before checking the answer, which is far more effective than re-reading notes.
主动回忆 指先凭记忆自测再核对答案，其效果远胜于反复阅读笔记。
Mnemonics turn lists into memorable phrases; for example DEAD CLIC for debit and credit rules.
记忆口诀 把清单转化为易记短语，例如用 DEAD CLIC 记借贷规则。
Interleaving means mixing topics in one revision session, such as ratios with budgeting, to build flexible understanding.
交错复习 指在一次复习中混合不同主题，例如把比率与预算放在一起，以建立灵活的理解。
Past paper practice under timed conditions is the final step, because it trains you to recall vocabulary and apply it under pressure.
限时真题练习 是最后一步，因为它训练你在压力下回忆并运用词汇。
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