📚 IGCSE CIE Accounting: Fast-track Glossary & Terminology Guide | IGCSE CIE 会计：词汇术语速记指南
Mastering IGCSE CIE Accounting starts with a solid grip on terminology. This guide groups key terms into logical clusters and pairs each with a memory aid or mnemonic, helping you retain definitions faster and apply them accurately in both multiple-choice and structured questions.
掌握 IGCSE CIE 会计，从牢固掌握术语开始。本指南将核心词汇按逻辑分组，每个术语都配有记忆法或口诀，助你更快记住定义，并在选择题和结构化题目中准确运用。
1. The Accounting Equation & Core Terms | 会计等式与核心术语
The accounting equation is the backbone of double-entry bookkeeping. Everything starts from Assets = Liabilities + Capital.
会计等式是复式记账法的支柱。一切都基于 资产 = 负债 + 所有者权益。
Assets are resources controlled by the business from which future economic benefits are expected. Mnemonic: 'A is for All valuable things we own and control'.
资产是企业控制的、预期会带来未来经济利益的资源。速记：'资产即我们拥有和控制的所有有价值之物'。
Liabilities are present obligations arising from past events, the settlement of which is expected to result in an outflow of resources. Think of 'L' as 'Loans and other debts you must repay'.
负债是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。把 'L' 想象成 '借款和必须偿还的其他债务'。
Capital (Equity) s the residual interest in the assets after deducting liabilities. It represents the owner's stake. Memory aid: 'Owner's claim = Assets minus what you owe'.
所有者权益是资产扣除负债后的剩余权益，代表所有者的投入。记忆：'所有者权益 = 资产减去欠别人的'。
Drawings are amounts taken out of the business by the owner for personal use. They reduce capital. Shortcut: 'Drawing cash is like taking a slice of your own cake – it leaves less for the business'.
提款是所有者从企业提取供个人使用的资金，会减少所有者权益。速记：'提款就像从自己的蛋糕上切下一块 – 留给企业的就少了'。
2. Double-Entry & Rules of Debit and Credit | 复式记账与借贷规则
Every transaction has two effects. The golden rule is remembered by DEAD CLIC: Debit increases Expenses, Assets, Drawings; Credit increases Liabilities, Income, Capital.
每笔交易都有双重影响。黄金法则用 DEAD CLIC 记忆：借方增加费用、资产、提款；贷方增加负债、收入、资本。
| Account Type | Increase recorded as | Decrease recorded as |
|---|---|---|
| Assets | Debit | Credit |
| Expenses | Debit | Credit |
| Drawings | Debit | Credit |
| Liabilities | Credit | Debit |
| Income (Revenue) | Credit | Debit |
| Capital | Credit | Debit |
Every debit must have a corresponding credit. A T-account is a visual representation of a ledger account, with the left side for debits and the right side for credits. Picture a see-saw that must always balance.
每一笔借方必有一笔对应的贷方。T 型账户是分类账账户的可视化表示，左方为借，右方为贷。想象一架必须永远平衡的跷跷板。
3. Source Documents & Books of Prime Entry | 原始凭证与原始分录簿
Transactions are first recorded on source documents, then summarised in books of prime entry before reaching the ledgers.
交易首先记录在原始凭证上，然后汇总到原始分录簿，最后进入分类账。
Invoice ent issued when a credit sale is made, showing details of goods and the amount due. Think: 'I nvoice = I nform the customer what they owe'.
发票：赊销时开具的单据，列明商品详情和应收金额。记忆：'发票就是告诉客户欠多少钱'。
Credit Note: Sent when goods are returned or an overcharge occurs; it reduces the amount the customer owes. Picture a 'note saying sorry, have a credit'.
贷项通知单：发生退货或多收货款时发送的单据，用来减少客户的应付金额。想象一张 '道歉并给予贷方余额的通知'。
Cash Book: A book of prime entry that records all cash and bank transactions. It serves as both a book of prime entry and a ledger account for cash/bank.
现金簿：记录所有现金和银行交易的原始分录簿，它同时充当现金/银行的原始分录簿和分类账账户。
Purchases Journal & Sales Journal eir names tell you the direction: purchases = buying on credit, sales = selling on credit.
购货日记账和销货日记账：分别记录赊购和赊销。名称已经揭示了方向：购货 = 赊购，销货 = 赊销。
4. The Trial Balance & Errors | 试算平衡表与错误类型
A trial balance lists all ledger account balances to check that total debits equal total credits. If it doesn't balance, a suspense account is opened temporarily.
试算平衡表列示所有分类账余额，用于检查借方总额是否等于贷方总额。如果不相等，会暂时开设一个暂记账户。
Suspense Account: An account used to temporarily make the trial balance totals agree while errors are located. Memory aid: 'Suspense keeps the mystery alive until you solve it'.
暂记账户：在查找错误期间，为使试算平衡表总额相等而临时使用的账户。记忆：'暂记就像一个谜，直到解开它'。
Error of Commission: Posted to the wrong person's account but the correct class of account. Think 'commissioned the wrong name'.
账户记错：金额记入正确的账户类别，但记错了人名。想象 '任命了错误的名字'。
Error of Principle: Recorded in the wrong class of account, e.g. treating capital expenditure as revenue. Break the rule of principle.
原则性错误：记入错误的账户类别，例如将资本支出当作收益支出。违反了会计原则。
Error of Omission: A transaction is completely left out. 'Omission = missed it altogether'.
漏记账：整笔交易都未记录。'漏记 = 完全错过了'。
Compensating Errors: Two or more errors cancel each other out, leaving the trial balance still balanced. Like one mistake compensating for another.
相抵错误：两个或多个错误相互抵消，使试算平衡表依旧平衡。就像一个错误补偿了另一个。
5. Income Statement Elements | 损益表要素
The income statement shows financial performance over a period. Key terms form the flow from revenue to net profit.
损益表展示一个期间的财务业绩。核心术语串联起从收入到净利润的流程。
Revenue (Sales): Income earned from the ordinary activities of the business, usually from selling goods or services. Just think 'top line'.
收入（销售额）：企业日常活动取得的收益，通常来自销售商品或提供服务。就把它想成 '顶行数字'。
Cost of Sales urchases - closing inventory. It represents the direct cost of goods sold. Formula memory: 'O + P - C = Cost of Sales'.
销货成本：期初存货 + 购货 - 期末存货，代表已售商品的直接成本。公式速记：'期初 + 购货 - 期末 = 销货成本'。
Gross Profit: Revenue minus cost of sales. It measures profitability before overheads. Think 'Gross is the profit after paying for the goods themselves'.
毛利：收入减销货成本，衡量扣除间接费用前的盈利能力。想象 '毛利是付完商品本身成本后剩下的利润'。
Expenses: Costs incurred in running the business not directly linked to buying goods, like rent, salaries, and advertising. Grouped as 'Day-to-day running costs'.
费用：经营企业发生的、与购货无直接关系的成本，如租金、工资和广告费。归为 '日常运营开销'。
6. Statement of Financial Position Terms | 财务状况表术语
This statement shows assets, liabilities, and capital at a point in time. Classify all items into current and non-current.
该报表显示某一时点的资产、负债和所有者权益。所有项目都要分为流动和非流动。
Current Assets: Assets expected to be used or turned into cash within one year, e.g. inventory, trade receivables, bank. Mnemonic: 'Cash In The Bank Soon (CITBS) – Cash, Inventory, Trade receivables, Bank, Short-term investments'.
流动资产：预期在一年内使用或转换为现金的资产，如存货、应收货款、银行存款。速记：'很快能变成现金的资产'。
Non-current Assets: Assets held for long-term use, such as machinery, vehicles, and buildings. Think 'NC = Not Converting quickly'.
非流动资产：为长期使用而持有的资产，如机器、车辆和房屋。想象 '非流动 = 不会迅速变现'。
Current Liabilities: Obligations due within one year, like trade payables and bank overdraft. 'Bills you must pay shortly'.
流动负债：一年内到期的义务，如应付货款和银行透支。'很快就要支付的账单'。
Working Capital: Current assets minus current liabilities. Shows the firm's short-term liquidity. Memory: 'What's working for you day-to-day'.
营运资本：流动资产减流动负债，体现企业短期流动性。记忆：'日常运转所需的资金'。
7. Accruals & Prepayments | 应计与预付款项
Accruals and prepayments ensure expenses and incomes are matched to the correct period. This applies the matching/accruals principle.
应计和预付款项确保费用和收入归属到正确的会计期间，这体现了配比/应计原则。
Accrued Expense : An expense incurred but not yet paid by the year-end. The amount owed is added to the expense and shown as a current liability. Think 'Accrued = Already used but not yet paid'.
应计费用：已发生但在年末尚未支付的费用。欠款金额应加到费用中，并在流动负债中列示。想象 '已使用但还没付钱'。
Prepaid Expense ure period. The prepaid portion is deducted from the expense and shown as a current asset. 'Prepaid = Paid early, benefit later'.
预付费用：提前支付未来期间的费用。预付部分从费用中扣除，并作为流动资产列示。'预付 = 钱先付，好处后享'。
Accrued Income: Income earned but not yet received. It is added to the income and shown as a current asset. ' Revenue earned but cash not yet in hand'.
应计收入：已赚得但尚未收到的收入。应加到收入中，并作为流动资产列示。'钱已赚到，但还没拿到手'。
Prepaid Income (Deferred Income): Income received in advance for services not yet provided. It is deducted from income and shown as a current liability. 'Cash received but work still to do'.
预收收入：提前收到的尚未提供服务的款项。应从收入中扣除，并作为流动负债列示。'钱已收，活还没干'。
8. Depreciation & Disposal of Non-Current Assets | 折旧与非流动资产处置
Depreciation spreads the cost of a non-current asset over its useful life. Two main methods are tested: straight-line and reducing balance.
折旧将非流动资产成本在其使用寿命内分摊。主要考察两种方法：直线法和余额递减法。
Straight-Line Depreciation: (Cost - Residual Value) / Useful Life. Same amount each year. Memory: 'A straight road – same distance each year'.
直线法折旧：(成本 - 残值) / 使用年限，每年金额相同。记忆：'一条直路 – 每年走的距离一样'。
Accumulated Depreciation: The total depreciation charged on an asset to date. It is a contra-asset account, reducing the carrying amount. Think 'depreciation built up over time'.
累计折旧：截至当期为止某项资产已计提的折旧总额，是资产的备抵账户，减少账面价值。想象 '随时间累积起来的折旧'。
Disposal Account: Used when a non-current asset is sold. It collects the cost and accumulated depreciation of the disposed asset, plus the sale proceeds, to calculate profit or loss on disposal.
处置账户：当非流动资产出售时使用。汇集被处置资产的成本和累计折旧，以及出售所得，计算出处置利得或损失。
Profit/Loss on Disposal ifference between sale proceeds and the carrying amount (cost - accumulated depreciation). 'Sold for more than book value = profit; less = loss'.
处置损益：出售所得与账面价值（成本 - 累计折旧）的差额。'卖价比账面价值高就是利得，低就是损失'。
9. Bad Debts & Provision for Doubtful Debts | 坏账与坏账准备
When a trade receivable is deemed uncollectible, it becomes a bad debt. A provision estimates future losses from doubtful receivables, following the prudence concept.
当应收货款被认为无法收回时，就形成坏账。坏账准备是对未来可能发生损失的估计，遵循谨慎性原则。
Bad Debt that is written off as irrecoverable. It is an expense in the income statement. Mnemonic: 'Bad debt = Dead debt, it is gone'.
坏账：因客户无力偿还而被注销的应收款项，在损益表中作为费用列支。速记：'坏账 = 死账，它没了'。
Provision for Doubtful Debts: An allowance set up to cover the estimated amount of future bad debts. It appears as a deduction from trade receivables in the statement of financial position. Think 'a safety cushion against possible losses'.
坏账准备（呆账准备金）：为未来可能发生的坏账而设定的备抵，在财务状况表中作为应收货款的减项。想象一个 '防范潜在损失的缓冲垫'。
Increase in Provision: If the new provision is higher than the old, the increase is charged as an expense. 'The safety cushion needs to be topped up'.
坏账准备的增加：如果新准备大于旧准备，增加额作为费用计提。'安全垫需要加厚'。
10. Bank Reconciliation | 银行调节
A bank reconciliation statement explains the difference between the cash book balance and the bank statement balance. Common items causing differences are timing differences and errors.
银行余额调节表解释现金簿余额和银行对账单余额之间的差异。常见差异原因包括时间性差异和错误。
Unpresented Cheques: Cheques issued and recorded in the cash book but not yet presented at the bank for payment. They are subtracted from the bank statement balance. 'Cheques still in the post'.
未兑付支票：已签发并记入现金簿，但收款人尚未到银行兑现的支票。应从银行对账单余额中减去。'还在邮路上的支票'。
Outstanding Deposits (Lodgements): Amounts paid into the bank but not yet recorded on the bank statement. They are added to the bank statement balance. 'Money deposited after the bank's cut-off time'.
在途存款：已存入银行但银行对账单尚未记录的资金。应加到银行对账单余额中。'在银行截止时间后存入的钱'。
Bank Charges & Direct Debits: Items that appear on the bank statement but may not yet be in the cash book. They need to be updated in the cash book. 'Bank fees that you forgot about'.
银行手续费和直接借记：出现在银行对账单上但现金簿可能尚未记录的项目，需要更新到现金簿中。'你忘记的银行扣费'。
11. Control Accounts | 统驭账户
Control accounts summarise the total of individual accounts in the sales ledger and purchases ledger. They help locate errors quickly.
统驭账户汇总销售分类账和采购分类账中各明细账户的总额，有助于快速定位错误。
Sales Ledger Control Account: Reflects the total amount owed by all credit customers (trade receivables). Think 'It controls all the debtors' accounts'.
销售分类账统驭账户：反映所有赊销客户（应收货款）的欠款总额。记忆：'它统领所有债务人账户'。
Purchases Ledger Control Account: Shows the total amount owed to all credit suppliers (trade payables). 'It keeps an eye on what we owe suppliers'.
采购分类账统驭账户：反映对所有赊购供应商（应付货款）的欠款总额。'它监视着我们欠供应商多少'。
Contra Entries stomer is also a supplier. A set-off is made between the receivables and payables. Memory: 'Contra = cancel out each other'.
抵消分录：当同一个客户同时是供应商时发生，在应收和应付之间互相冲销。记忆：'Contra 就是相互抵消'。
12. Inventory Valuation Methods | 存货计价方法
Inventory valuation affects cost of sales and profit. IGCSE focuses on FIFO and AVCO; note LIFO is not allowed under IAS 2.
存货计价影响销货成本和利润。IGCSE 聚焦先进先出法 (FIFO) 和加权平均法 (AVCO)；注意 IAS 2 不允许后进先出法。
FIFO (First In, First Out): Assumes the oldest inventory is sold first. Closing inventory is valued at the most recent purchase prices. Mnemonic: 'The first goods to arrive are the first to leave'.
先进先出法 (FIFO)：假设最早入库的存货最先售出。期末存货按最新采购价格计价。速记：'先到的货先走'。
AVCO (Average Cost): Each item of inventory is valued at the weighted average of all purchases. Recalculated after each delivery. Think 'everyone becomes average'.
加权平均法 (AVCO)：每单位存货按所有批次的加权平均成本计价，每次进货后重新计算。想象 '大家都变得平均了'。
Net Realisable Value (NRV): The estimated selling price less costs to complete and sell. Inventory is valued at the lower of cost and NRV, following the prudence concept. 'What you can actually get, net of costs'.
可变现净值 (NRV)：估计售价减去完成和销售的成本。存货按成本与可变现净值孰低计价，遵循谨慎性原则。'扣掉费用后真正能到手的钱'。
13. Key Accounting Principles (Concepts) | 基本会计原则（概念）
These concepts underpin all accounting rules. Memorise them with short phrases for quick recall in theory questions.
这些概念是所有会计规则的基石。用简短的短语记住它们，以便在理论题中快速回忆。
Business Entity: The business is separate from its owner. Personal transactions must not be mixed with business transactions. 'The business has its own wallet'.
会计主体：企业独立于其所有者，私人交易不得与企业交易混在一起。'企业有自己的钱包'。
Going Concern: The business is assumed to continue operating for the foreseeable future. 'We are not closing down tomorrow'.
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