📚 IGCSE OCR Accounting: Essential Vocabulary & Terminology Quick Recall Guide | IGCSE OCR 会计核心词汇术语速记指南
Mastering accounting terminology is the first step to acing your IGCSE OCR Accounting exam. This guide breaks down essential vocabulary into logical groups, providing clear definitions with paired Chinese translations to help you recall terms quickly and confidently. Each section focuses on a core area of the syllabus, from the accounting equation to ratio analysis and books of prime entry.
掌握会计术语是攻克 IGCSE OCR 会计考试的第一步。本指南将核心词汇按逻辑分组，提供清晰的定义及中英对照，助你快速、自信地记忆术语。每一节聚焦大纲的一个核心领域，从会计等式到比率分析，再到原始分录账簿。
1. The Accounting Equation | 会计等式
Accounting Equation: The fundamental relationship in double‑ ital. Every transaction keeps this equation in balance by affecting at least two accounts.
会计等式：复式记账的基本关系，公式为资产 = 负债 + 资本。每笔交易至少影响两个账户，以保持等式始终平衡。
Assets: Resources controlled by a business as a result of past events and from which future economic benefits are expected to flow. Examples include cash, inventory, and machinery.
资产：企业因过去事项而控制的、预期将带来未来经济利益的资源。例如现金、存货和机器设备。
Liabilities: Present obligations of the business arising from past events, the settlement of which is expected to result in an outflow of resources. Common liabilities include bank loans and trade payables.
负债：企业因过去事项而产生的现时义务，履行该义务预期会导致资源流出。常见的负债包括银行贷款和应付账款。
Capital: The residual interest in the assets of the business after deducting all its liabilities. It is increased by profit and owner investments, and decreased by losses and drawings.
资本：企业资产扣除所有负债后的剩余权益。利润和所有者投资会使资本增加，亏损和提款则使资本减少。
2. Classification of Assets | 资产分类
Current Assets: Assets expected to be converted into cash or consumed within the normal operating cycle (usually one year). These include inventory, trade receivables, prepaid expenses, and cash at bank.
流动资产：预期在正常经营周期内（通常为一年）变现或耗用的资产。包括存货、应收账款、预付费用和银行存款。
Non‑current Assets (Fixed Assets): Assets held for long‑term use in the business rather than for resale, such as land, buildings, vehicles, and equipment. They are expected to provide economic benefits over several accounting periods.
非流动资产（固定资产）：为在企业长期使用而非转售而持有的资产，如土地、建筑物、车辆和设备。它们预期在多个会计期间提供经济效益。
Inventory: Goods purchased or manufactured for resale, or raw materials and supplies used in the production process. Inventory is valued at the lower of cost and net realisable value to avoid overstating assets.
存货：为转售而购买或生产的商品，或用于生产过程的原材料和物料。存货按成本与可变现净值孰低法计价，以避免高估资产。
Trade Receivables: Amounts owed by customers for credit sales of goods or services. They are a significant component of current assets and require careful management to minimise bad debts.
应收账款：因赊销商品或提供服务而应向客户收取的款项。它们是流动资产的重要组成部分，需要谨慎管理以尽量减少坏账。
Prepayments: Expenses that have been paid in advance, such as insurance premiums or rent, which will be charged as an expense in future accounting periods. They are recorded as current assets until consumed.
预付费用：已预先支付的费用，如保险费或租金，将在未来会计期间确认为费用。它们在消耗前作为流动资产列示。
3. Liabilities & Capital | 负债与资本
Current Liabilities: Obligations due to be settled within the business’s normal operating cycle or within twelve months, including trade payables, bank overdrafts, and accrued expenses.
流动负债：预期在企业正常经营周期内或十二个月内清偿的义务，包括应付账款、银行透支和应计费用。
Non‑current Liabilities: Long‑term borrowings or obligations not due for settlement within the next twelve months, such as long‑term bank loans and debentures.
非流动负债：不在未来十二个月内到期的长期借款或义务，例如长期银行贷款和债券。
Trade Payables: Amounts a business owes to suppliers for credit purchases of goods or services. They represent a key part of working capital management.
应付账款：企业因赊购商品或服务而欠供应商的款项。它们代表营运资本管理的关键部分。
Drawings: Assets, usually cash or goods, withdrawn by the owner from the business for personal use. Drawings reduce capital and are not treated as an expense.
提款：所有者从企业提取供个人使用的资产，通常是现金或商品。提款会减少资本，且不作为费用处理。
Equity: Another term for the owner’s capital, representing the net assets of the business. It is the claim of the owner against the business after all liabilities have been settled.
所有者权益：资本的另一种说法，代表企业的净资产。它是所有者在清偿所有负债后对企业的剩余要求权。
4. Income & Expenses | 收入与费用
Sales Revenue: The inflow of economic benefits arising from the ordinary activities of the business, mainly from the sale of goods or services. Revenue is recorded net of sales returns and trade discounts.
销售收入：来自企业日常活动（主要是商品或服务的销售）的经济利益流入。收入按扣减销售退货和商业折扣后的净值记录。
Sales Returns (Returns Inwards): Goods returned by customers, reducing the total sales revenue. A sales returns day book is often maintained to record these items separately.
销售退货：客户退回的商品，会减少销售收入总额。通常设置销售退货日记账单独记录这些项目。
Cost of Sales: The direct cost of goods sold, calculated as opening inventory + purchases + carriage inwards – closing inventory. It reflects the expense of inventory that has generated sales revenue.
销售成本：已售商品的直接成本，计算公式为期初存货 + 采购 + 购货运费 - 期末存货。它反映已产生销售收入的存货费用。
Purchases: The cost of goods bought for resale or for use in production. Purchases of non‑current assets are not included; they are capital expenditure.
采购：为转售或用于生产而购买商品的成本。非流动资产的购买不包含在内，它们属于资本性支出。
Carriage Inwards: The freight or delivery cost incurred on purchases of goods. It is added to the cost of purchases and thus forms part of cost of sales.
购货运费：购买商品时发生的运费或送货费用。它加入采购成本，因而构成销售成本的一部分。
Operating Expenses: Expenses incurred in the day‑to‑day running of the business, such as rent, salaries, advertising, and carriage outwards. They are deducted from gross profit to arrive at net profit.
经营费用：企业日常运营中发生的费用，如租金、工资、广告费和销货运费。它们从毛利中扣除，以计算净利润。
Carriage Outwards: The cost of delivering goods to customers. It is treated as a selling and distribution expense, not part of cost of sales.
销货运费：向客户交付商品的成本。它作为销售与分销费用处理，不计入销售成本。
5. Profit & Loss | 利润与损失
Gross Profit ding activities before deducting operating expenses. Formula: Gross Profit = Sales Revenue – Cost of Sales.
毛利：销售收入减去销售成本。它衡量企业核心贸易活动在扣除经营费用前赚取的利润。公式：毛利 = 销售收入 – 销售成本。
Gross Profit Margin ls its production or purchasing costs. The formula is (Gross Profit ÷ Sales Revenue) × 100%.
毛利率：毛利占销售收入的百分比。它表明企业控制生产或采购成本的效率。公式为（毛利 ÷ 销售收入）× 100%。
Net Profit inal profit for the period before appropriations. Net Profit = Gross Profit + Other Income – Expenses.
净利润：毛利加上其他收益并扣除所有经营费用后的剩余利润。它是当期在分配前的最终利润。净利润 = 毛利 + 其他收益 – 费用。
Net Profit Margin l profitability after covering all costs. Calculated as (Net Profit ÷ Sales Revenue) × 100%.
净利率：扣除所有成本后，净利润占销售收入的百分比。它揭示企业的整体盈利能力。计算公式为（净利润 ÷ 销售收入）× 100%。
Loss: Occurs when total expenses exceed total income, resulting in a decrease in owner’s capital. A net loss is shown in brackets (or as a negative figure) in the income statement.
亏损：当总费用超过总收入时出现，导致所有者资本减少。净亏损在损益表中以括号（或负数）列示。
6. Depreciation Methods | 折旧方法
Depreciation: The systematic allocation of the cost of a non‑current asset over its useful life. It matches the expense of using the asset to the revenues it generates and reflects wear and tear, obsolescence, or decline in value.
折旧：将非流动资产成本在其使用寿命内系统分配的过程。它将使用资产的费用与所产生的收入相配比，并反映磨损、过时或价值下降。
Straight‑Line Method : An equal annual amount of depreciation is charged over the asset’s useful life. Formula: Annual Depreciation = (Cost – ) ÷ Useful Life. This method is simple and suitable for assets that provide even benefits.
直线法：在资产使用寿命内每年计提等额的折旧。公式：年折旧额 =（成本 – 残值）÷ 使用寿命。该方法简单，适用于提供均匀效益的资产。
Reducing Balance Method The expense is higher in early years. Formula: Depreciation Charge = Net Book Value × Rate%. Typically used when assets lose more value early.
余额递减法：按资产账面净值（成本减累计折旧）的固定百分比计算折旧。前期费用较高。公式：折旧费 = 账面净值 × 折旧率%。通常用于早期价值损失较大的资产。
Accumulated Depreciation: The total depreciation charged on a non‑current asset from the date of acquisition to the reporting date. It is a contra‑asset account, deducted from the asset’s cost to give net book value.
累计折旧：某项非流动资产从购买日至报告日累计计提的折旧总额。它是一个备抵资产账户，从资产成本中扣除后得出账面净值。
Net Book Value (NBV): The carrying amount of an asset in the statement of financial position, calculated as Cost – Accumulated Depreciation. It represents the unexpired cost of the asset.
账面净值：资产负债表中资产的账面金额，计算公式为成本 – 累计折旧。它代表资产尚未消耗的成本。
7. Bad Debts & Provision for Doubtful Debts | 坏账与呆账准备金
Bad Debts: Trade receivables that are considered irrecoverable and are written off as an expense in the income statement. When a specific customer’s debt becomes bad, the trade receivable is removed from the books by crediting trade receivables and debiting bad debts expense.
坏账：被认为无法收回的应收账款，在损益表中作为费用注销。当某客户的债务成为坏账时，通过贷记应收账款、借记坏账费用，将该项应收款从账目中移除。
Provision for Doubtful Debts: An allowance created to cover potential losses from trade receivables that may not be collected, even though the specific customers are not yet considered bad. It ensures trade receivables are stated at their estimated recoverable amount.
呆账准备金：为弥补可能无法收回的应收账款潜在损失而设立的备抵项目，尽管相关客户尚未被确认为坏账。它确保应收账款以预计可收回金额列示。
Specific Allowance: A provision set aside against a particular customer debt known to be risky. It is created after examining individual debtor accounts and applying prudence.
个别准备金：针对已知存在风险的特定客户债务计提的准备金。它在逐项检查债务人账户后，遵循谨慎性原则设立。
General Allowance: A provision based on a percentage of total trade receivables, reflecting the overall risk of non‑payment from the credit sales portfolio. The percentage is often determined by past experience.
一般准备金：基于应收账款总额的一定百分比计提的准备金，反映整个赊销组合的普遍不付款风险。该百分比通常根据历史经验确定。
Recovery of Bad Debts: When an amount previously written off as bad is unexpectedly received from a customer. The recovery is recorded as other income in the income statement.
坏账收回：先前已注销的坏账意外地从客户收回。该收回金额在损益表中列为其他收益。
8. Key Financial Statements | 主要财务报表
Income Statement: A financial statement that summarises the revenues, cost of sales, and expenses for a specific period to determine the profit or loss. It typically shows gross profit, profit for the year, and often includes a trading account section.
损益表：汇总某一特定期间收入、销售成本和费用以确定利润或亏损的财务报表。通常列示毛利和年度利润，并且往往包含营业账户部分。
Statement of Financial Position ime. It confirms that the accounting equation (Assets = Liabilities + Capital) holds true.
财务状况表：旧称资产负债表，该报表列示企业在某一特定时点的资产、负债和资本。它验证会计等式（资产 = 负债 + 资本）成立。
Working Capital: The excess of current assets over current liabilities. It indicates the short‑term liquidity and operational efficiency of a business. Positive working capital is generally necessary to meet day‑to‑day obligations.
营运资本：流动资产超过流动负债的部分。它反映企业的短期流动性和经营效率。正的营运资本通常是满足日常支付义务所必需的。
Dual Aspect Concept: The principle that every transaction has two aspects, a debit and a credit, which ensures the accounting equation always balances. This underpins the entire double‑entry system.
二元性概念：每笔交易都有借方和贷方两个方面，从而确保会计等式始终平衡的会计原则。它支撑着整个复式记账系统。
9. Ratio Analysis Essentials | 比率分析要点
The following table summarises key ratios frequently examined in IGCSE OCR Accounting. Each ratio helps evaluate a different aspect of business performance or financial position.
下表汇总了 IGCSE OCR 会计考试中常见的核心比率。每个比率有助于评估企业业绩或财务状况的不同方面。
