📚 Year 12 CAIE Accounting: Vocabulary & Terminology Quick-Memorisation Guide | Year 12 CAIE 会计：词汇术语速记指南
Mastering accounting terminology is the foundation for success in Year 12 CAIE Accounting. This guide organises essential terms into logical groups, explains them with concise definitions and memory aids, and reinforces understanding through bilingual paired paragraphs. Use it to build confidence before tackling past papers and theory questions.
掌握会计术语是在 Year 12 CAIE 会计中取得成功的基础。本指南将核心术语按逻辑分组，用简洁的定义和记忆技巧加以解释，并通过中英对照的段落强化理解。用它来建立信心，再去应对历年真题和理论题。
1. Core Elements of Financial Statements | 财务报表的核心要素
ied as non-current (used for more than one year) or current (realised within 12 months). The accounting equation, Assets = Liabilities + Equity, rests on this definition.
资产是企业因过去事项而控制的、预期会导致未来经济利益流入的资源。它们分为非流动资产（使用期限超过一年）和流动资产（在 12 个月内变现）。会计等式 资产 = 负债 + 所有者权益 正是建立在这个定义之上。
Liabilities represent present obligations arising from past events, the settlement of which is expected to result in an outflow of resources. Like assets, they are split between non-current (payable after 12 months) and current (due within 12 months).
负债代表因过去事项产生的现时义务，其清偿预计会导致资源流出。与资产类似，它们分为非流动负债（12 个月后偿还）和流动负债（12 个月内到期）。
Equity is the residual interest in the assets after deducting all liabilities. For a sole trader it is often called capital; for companies it includes share capital and retained earnings.
所有者权益是资产扣除全部负债后的剩余利益。对于个体经营者，通常称为资本；对于公司，则包括股本和留存收益。
2. The Double-Entry System | 复式记账系统
Every transaction has two effects on the accounting equation. Debit entries (Dr) record increases in assets or expenses and decreases in liabilities or income. Credit entries (Cr) record increases in liabilities or income and decreases in assets or expenses.
每一笔交易都会对会计等式产生双重影响。借方分录 (Dr) 记录资产或费用的增加以及负债或收入的减少。贷方分录 (Cr) 记录负债或收入的增加以及资产或费用的减少。
The ledger account format with a T-account helps visualise this: the left side is always debit, the right side is always credit. Memorising the rule 'DEAD CLIC' is helpful: Debit Expenses, Assets, Drawings; Credit Liabilities, Income, Capital.
使用 T 型账的账户格式有助于直观理解：左边永远是借方，右边永远是贷方。记住 'DEAD CLIC' 规则很有帮助：借方记费用、资产、提款；贷方记负债、收入、资本。
A trial balance lists all ledger balances in debit and credit columns to check arithmetic accuracy. If the totals do not agree, errors such as omission, commission, or transposition may exist.
试算平衡表将所有分类账余额列入借方和贷方栏，以检查计算准确性。如果总额不符，可能存在遗漏、入错账户或数字颠倒等错误。
3. Income Statement Terminology | 利润表术语
Revenue (or sales) arises from the ordinary activities of a business, usually the sale of goods or services. It is recognised when earned, not necessarily when cash is received, following the accruals principle.
收入（或销售额）产生于企业的日常经营活动，通常是销售商品或提供服务。它遵循权责发生制原则，在赚取时确认，而不一定是收到现金时。
Cost of sales includes direct costs such as purchases, carriage inwards, and direct labour. The formula for a trading business is: Opening inventory + Purchases - Closing inventory.
销售成本包括采购、进货运费和直接人工等直接成本。对于贸易企业，其计算方式为：期初存货 + 采购 - 期末存货。
Gross profit is revenue less cost of sales. Profit for the year (net profit) subtracts all other operating expenses and adds other income. Key expenses headings include administrative, selling and distribution, and finance costs.
毛利是收入减去销售成本后的余额。年度利润（净利润）再减去所有其他营业费用并加上其他收入。主要的费用项目包括行政费用、销售与分销费用以及财务费用。
4. Statement of Financial Position (Balance Sheet) | 财务状况表（资产负债表）
This statement shows assets, liabilities, and equity at a specific date. Non-current assets such as property, plant, and equipment are recorded at carrying amount (cost less accumulated depreciation).
该报表显示特定日期的资产、负债和所有者权益。不动产、厂房和设备等非流动资产以账面净值（成本减累计折旧）列报。
Current assets like trade receivables and inventory appear in order of liquidity. Trade receivables are stated net of an allowance for irrecoverable debts.
应收账款和存货等流动资产按流动性高低列示。应收账款以扣除坏账准备后的净值列示。
Equity section for a sole trader starts with opening capital, adds capital introduced and profit, and deducts drawings. For a company, it includes share capital and reserves.
个体经营者的权益部分从期初资本开始，加上新增资本和利润，减去提款。对于公司，则包括股本和各项储备。
5. Key Adjustments & Concepts | 主要调整项与概念
Accruals (matching principle) require expenses and income to be recorded in the period to which they relate. An accrued expense is a liability, while a prepaid expense is an asset.
权责发生制（配比原则）要求费用和收入在所属期间记录。应计费用是一项负债，而预付费用是一项资产。
Depreciation spreads the cost of a non-current asset over its useful life. Common methods are straight-line (equal annual charges) and reducing balance (constant percentage on carrying amount).
折旧将非流动资产成本在其使用寿命内分摊。常用方法有直线法（每年等额计提）和余额递减法（按账面净值的固定百分比计提）。
Irrecoverable debts (bad debts) are written off as an expense. An allowance for trade receivables is created to reflect possible future defaults, following the prudence concept.
坏账作为费用核销。对贸易应收账款计提坏账准备，以反映未来可能发生的违约，遵循了谨慎性原则。
6. Ratio Analysis: Profitability | 比率分析：盈利能力
y a business turns sales into gross profit before overheads. A decline may signal rising purchase costs or discounting.
毛利率 = (毛利 / 收入) × 100。它表明企业在扣除间接费用前将销售转化为毛利的效率。比率下降可能预示着采购成本上升或折价销售。
fficiency after controlling all expenses. CAIE frequently asks students to suggest reasons for changes in these margins.
净利润率 = (年度利润 / 收入) × 100。它衡量控制所有费用后的整体效率。CAIE 经常要求考生为这些利润率的变化提供原因。
al employed) × 100. Capital employed is usually total equity plus non-current liabilities.
运用资本回报率 (ROCE) = (年度利润 / 运用资本) × 100。运用资本通常是所有者权益总额加上非流动负债。
7. Ratio Analysis: Liquidity & Efficiency | 比率分析：流动性与效率
ent liabilities. It shows the ability to pay short-term obligations. A ratio of 2:1 is often cited as a healthy bench- mark but depends on industry norms.
流动比率 = 流动资产 / 流动负债。它显示偿还短期债务的能力。2:1 的比率通常被认为是健康的基准，但取决于行业惯例。
sets - Inventory) / Current liabilities. It excludes inventory, which is less liquid, giving a stricter test of immediate solvency.
速动比率（酸性测试） = (流动资产 - 存货) / 流动负债。它剔除了流动性较差的存货，是对即时偿付能力的更严格测试。
tory turnover = (Cost of sales / Average inventory) indicates how many times inventory is sold and replaced.
应收账款回收期 = (应收账款 / 赊销收入) × 365 天。回收期长表明信贷控制薄弱。存货周转次数 = (销售成本 / 平均存货)，表明存货销售和补充的次数。
8. Accounting Principles & Policies | 会计原则与政策
Going concern assumes the business will continue into the foreseeable future, justifying the use of cost-based valuations rather than break-up values.
持续经营假设企业将在可预见的未来继续经营，这为采用基于成本的估值而非清算价值提供了合理性。
Consistency requires the same accounting treatments from one period to the next, allowing meaningful comparisons. Materiality means that trivial items can be treated in the most convenient way, whereas significant items must follow GAAP.
一致性要求各期采用相同的会计处理方法，以便进行有意义的比较。重要性原则意味着无关紧要的项目可以用最方便的方式处理，而重大项目必须遵循公认会计原则。
The historical cost convention records assets at original cost less accumulated depreciation, not at current market value. This is objective but may become outdated during inflation.
历史成本惯例以原始成本减去累计折旧记录资产，而不是按当前市场价值。这种方式客观，但在通货膨胀期间可能过时。
9. Inventory Valuation | 存货估值
Inventory must be valued at the lower of cost and net realisable value (NRV). Cost is determined using FIFO (first-in, first-out) or AVCO (weighted average cost). LIFO is no longer permitted under IFRS.
存货必须按成本与可变现净值 (NRV) 孰低计量。成本可采用先进先出法 (FIFO) 或加权平均成本法 (AVCO) 确定。国际财务报告准则已不再允许后进先出法。
Net realisable value is the estimated selling price less any costs to complete and sell. If NRV falls below cost, a write-down reduces closing inventory and profit for the year, applying prudence.
可变现净值是估计售价减去完工和销售所需成本后的余额。如果可变现净值低于成本，则计提跌价准备，减少期末存货和年度利润，体现了谨慎性原则。
10. Types of Business & Users of Accounts | 企业类型与会计信息使用者
Sole traders, partnerships, and companies differ in ownership, limited liability, and sources of finance. A sole trader has unlimited liability, while shareholders in a limited company enjoy limited liability.
个体经营者、合伙企业和公司在所有权、有限责任和资金来源方面各不相同。个体经营者承担无限责任，而有限公司的股东享有有限责任。
Internal users such as managers need detailed, frequent reports to plan and control operations. External users (investors, lenders, suppliers, government) rely on published financial statements to make decisions about resource allocation.
内部使用者如管理者需要详细、频繁的报告以计划和控制运营。外部使用者（投资者、贷款人、供应商、政府）依赖公布的财务报表做出资源配置决策。
The statement of cash flows, structured into operating, investing, and financing activities, is particularly important to lenders assessing liquidity and solvency.
现金流量表分为经营活动、投资活动和融资活动，对于评估流动性和偿付能力的贷款人尤其重要。
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