📚 Year 13 AQA Accounting: Key Terminology Quick-Reference Guide | Year 13 AQA 会计：关键术语速记指南
Mastering the precise terminology is essential for success in AQA A-Level Accounting. This quick-reference guide breaks down the key terms across financial and management accounting, pairing each concept with a memorable tip. Use it to strengthen your definitions and build confidence in exam answers.
精准掌握术语是 AQA A-Level 会计考试成功的关键。本速记指南将财务会计与管理会计的核心术语拆解，并为每个概念配上一个巧妙的记忆提示。用它来巩固定义，提升答题信心。
1. Fundamental Accounting Principles | 基本会计原则
Going concern: The assumption that the business will continue operating for the foreseeable future. (Memo: 'Going strong, not closing down.')
持续经营：假设企业将在可预见的未来持续运营。（速记：“持续强劲，不关门。”）
Accruals (matching) concept: Revenue and expenses are matched to the period in which they are earned or incurred, regardless of cash movement. (Memo: 'Earn it, book it; spend it, charge it.')
权责发生制（配比概念）：收入与费用在其赚取或发生的期间相配比，而不论现金流动。（速记：“赚就记，花就计。”）
Consistency: The same accounting methods are applied from one period to the next, allowing meaningful comparison. (Memo: 'Same method, year after year.')
一致性：各会计期间采用相同的会计方法，以便进行比较。（速记：“方法年年同。”）
Prudence: Exercise caution when making estimates, so that assets and income are not overstated, and liabilities and expenses are not understated. (Memo: 'Better safe than sorry.')
谨慎性：估计时保持审慎，不高估资产和收入，不低估负债和费用。（速记：“宁保守，不冒进。”）
Materiality: Information is material if its omission or misstatement could influence the economic decisions of users. (Memo: 'Big enough to change a decision.')
重要性：如果信息的遗漏或错报可能影响使用者的经济决策，该信息即为重要。（速记：“够大会影响决策。”）
Business entity: The business is treated as separate from its owners. Personal transactions must not be mixed with business records. (Memo: 'Business is not the owner's purse.')
企业实体：企业被视为独立于其所有者。个人交易不得与公司账目混同。（速记：“企业不是老板的钱包。”）
Dual aspect (duality): Every transaction has two effects – a debit and a credit – keeping the accounting equation in balance. (Memo: 'Double entry is double control.')
双重性（复式记账）：每笔交易都有两方面——借方和贷方，使会计等式保持平衡。（速记：“复式记账，双重控制。”）
2. Components of Financial Statements | 财务报表构成
Asset: A resource controlled by the entity from which future economic benefits are expected to flow. (Memo: 'What you own or control.')
资产：企业控制的、预期能带来未来经济利益的资源。（速记：“拥有或控制的东西。”）
Liability: A present obligation arising from past events, the settlement of which is expected to result in an outflow of resources. (Memo: 'What you owe.')
负债：由过去事项产生的现时义务，结算该义务预期会导致资源流出。（速记：“欠别人的。”）
Equity: The residual interest in the assets after deducting liabilities. (Memo: 'Owner's slice of the pie.')
权益：资产扣除负债后的剩余利益。（速记：“所有者的蛋糕片。”）
Income: Increases in economic benefits during the period, such as revenue and gains. (Memo: 'Money in or value gained.')
收入：期间内经济利益的增加，如销售收入和利得。（速记：“进钱或增值。”）
Expenses: Decreases in economic benefits during the period, such as cost of sales and operating costs. (Memo: 'Money out or value consumed.')
费用：期间内经济利益的减少，如销货成本和经营费用。（速记：“出钱或耗值。”）
Current asset: Asset expected to be converted into cash or used up within one year. (Memo: 'Twelve-month turnover.')
流动资产：预计在一年内变现或耗用的资产。（速记：“12个月内周转。”）
Non-current asset: Asset intended for long-term use, such as property, plant and equipment. (Memo: 'Long-life workhorses.')
非流动资产：旨在长期使用的资产，如不动产、厂房和设备。（速记：“长期苦力。”）
3. Non-current Assets & Depreciation | 非流动资产与折旧
Depreciation: Systematic allocation of the cost of a tangible non-current asset over its useful life. (Memo: 'Spreading the cost, not valuing the asset.')
折旧：将有形非流动资产成本在其使用寿命内系统分摊。（速记：“分摊成本，非资产估价。”）
Accumulated depreciation: The total depreciation charged to date on a non-current asset. (Memo: 'Sum of all yearly wear and tear.')
累计折旧：非流动资产截至当前已计提的折旧总额。（速记：“逐年损耗的总和。”）
Carrying amount (net book value): Cost less accumulated depreciation. (Memo: 'What it's still worth on paper.')
账面价值（净值）：成本减累计折旧。（速记：“账面还值多少。”）
Straight-line method: (Cost − Residual value) ÷ Useful life. (Memo: 'Equal slices each year.')
直线法：（成本－残值）÷ 使用寿命。（速记：“每年等额分摊。”）
Reducing balance method: Depreciation charge = Carrying amount × fixed percentage. (Memo: 'A diminishing piece of the cake.')
余额递减法：折旧费用 = 账面价值 × 固定百分比。（速记：“蛋糕块逐年变小。”）
Revaluation: Adjusting the carrying amount of a non-current asset to its fair value. (Memo: 'Update to today's price tag.')
重估：将非流动资产账面价值调整至公允价值。（速记：“更新为当下的标价。”）
Residual value: Estimated amount obtainable at the end of an asset's useful life. (Memo: 'Scrap or resale value.')
残值：资产使用寿命结束时估计可收回的金额。（速记：“废品或转售价。”）
4. Accruals, Prepayments & Other Adjustments | 应计、预付与其他调整
Accrued expense: An expense that has been incurred but not yet paid or recorded. (Memo: 'We've used it, but haven't paid yet.')
应计费用：已发生但尚未支付或入账的费用。（速记：“用了还没付。”）
Prepaid expense: An expense paid in advance for a benefit that will be received in the next period. (Memo: 'Pay now, enjoy later.')
预付费用：预先支付但将在下一期间获益的费用。（速记：“先付后享。”）
Accrued income: Income that has been earned but not yet received in cash or invoiced. (Memo: 'We delivered, but haven't billed.')
应计收入：已赚取但尚未收到现金或开具账单的收入。（速记：“已交货，未开票。”）
Deferred income: Income received in advance for goods or services not yet provided. (Memo: 'Cash in hand, work still to do.')
递延收入：预先收到但商品或服务尚未提供的收入。（速记：“钱已收，活未干。”）
Adjusting entry: A journal entry made at the end of an accounting period to bring accounts up to date under the accruals concept. (Memo: 'Tidy up before closing the books.')
调整分录：期末根据权责发生制概念使账目跟上时间的日记账分录。（速记：“关账前收尾。”）
5. Irrecoverable Debts & Provisions | 坏账与准备
Irrecoverable debt (bad debt): A receivable that is confirmed as uncollectable and is written off. (Memo: 'Confirmed loss – remove from books.')
坏账：确认无法收回的应收账款，予以注销。（速记：“确凿损失——从账上移除。”）
Allowance for doubtful debts: An estimate of the amount of trade receivables that may not be collected. (Memo: 'Anticipate possible losses.')
坏账准备：对应收账款可能无法收回的部分作出的估计。（速记：“预判潜在损失。”）
Specific allowance: Provision made against a particular customer's debt when there is evidence of non-payment. (Memo: 'Named risk – set aside.')
特殊准备：有证据表明某特定客户付款困难时，对其债务计提的准备。（速记：“指名风险，单独计提。”）
General allowance: A percentage provision applied to total receivables based on past experience. (Memo: 'Broad-brush safety net.')
一般准备：基于历史经验按应收账款总额的百分比计提的准备。（速记：“广撒安全网。”）
Movement in allowance: The increase or decrease in the allowance for doubtful debts from one period to the next, charged to the income statement. (Memo: 'Adjust the cushion – hit the profit or cost.')
准备变动：坏账准备从上期到本期的增减，计入损益表。（速记：“调整缓冲垫，影响利润。”）
6. Partnership Accounts | 合伙账目
Partnership: An association of two or more persons carrying on a business with a view to profit. (Memo: 'Together for profit, sharing rules.')
合伙：两个或以上的人为了盈利共同经营企业的联合体。（速记：“合伙谋利，按章分配。”）
Appropriation account: A section of the income statement showing how the net profit is shared among partners. (Memo: 'Profit division plan.')
利润分配表：损益表的一部分，显示净利润如何在合伙人之间分配。（速记：“分利润方案。”）
Capital account: Fixed account recording each partner's initial and subsequent capital contributions. (Memo: 'Permanent stake.')
资本账户：记录各合伙人初始及追加出资的固定账户。（速记：“永久性投入。”）
Current account: Records partners' shares of profit, interest on capital, salaries, and drawings. (Memo: 'Flowing balance – rises with profit, falls with drawings.')
合伙人往来账：记录合伙人利润分成、资本利息、薪金及提款。（速记：“浮动账——利润升则涨，提款降则跌。”）
Interest on drawings: A charge to partners for withdrawing money from the firm, treated as partnership income. (Memo: 'Penalty for early cash-out.')
提款利息：合伙人从企业提款而承担的费用，视作合伙收入。（速记：“过早拿钱的代价。”）
Goodwill: An intangible asset reflecting the business's reputation, customer loyalty, and brand value. (Memo: 'Pay extra for a good name.')
商誉：反映企业声誉、客户忠诚度和品牌价值的无形资产。（速
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