📚 Core Knowledge Review for IGCSE WJEC Accounting | IGCSE WJEC 会计：核心知识点梳理
This article provides a structured revision summary of the essential topics in the IGCSE WJEC Accounting specification. It is designed to help students consolidate their understanding of key accounting principles, double-entry techniques, financial statements, and analysis tools that form the foundation of the course.
本文系统梳理了 IGCSE WJEC 会计课程的核心知识点，旨在帮助学生巩固对关键会计原则、复式记账技术、财务报表以及分析工具的理解，这些内容构成了课程的基础。
1. The Purpose of Accounting and Key Concepts | 会计的目的与核心概念
Accounting is the process of recording, classifying, and summarising financial transactions to help stakeholders make informed decisions. It provides a clear picture of a business's financial performance and position.
会计是对财务交易进行记录、分类和汇总的过程，旨在帮助利益相关者做出明智决策。它清晰地展示了企业的财务业绩和状况。
Accounting concepts include going concern, accruals, consistency, prudence, and business entity. These concepts ensure that financial statements are prepared on a reliable and comparable basis.
主要会计概念包括持续经营、应计制、一致性、谨慎性和企业实体。这些概念确保财务报表的编制具备可靠性和可比性。
The accounting equation – Assets = Liabilities + Capital – ry transaction affects at least two elements of the equation without breaking the balance.
会计等式：资产 = 负债 + 资本，必须始终保持平衡。每一笔交易至少影响等式的两个要素，而不会破坏平衡。
2. Double-Entry Bookkeeping | 复式记账法
Double-entry bookkeeping is the fundamental rule that every transaction has a dual effect: a debit entry in one account and a credit entry in another, with equal values.
复式记账法是一项基本规则，即每笔交易都有双重影响：在一个账户中借记，在另一个账户中等额贷记。
The system is built on the T-account format. Debits are recorded on the left side, and credits on the right. The key is that total debits must always equal total credits.
该系统基于 T 型账户格式。借方记在左侧，贷方记在右侧。关键在于借方总额必须始终等于贷方总额。
Common ledger accounts include assets (debit increases), liabilities and capital (credit increases), income (credit increases), and expenses (debit increases).
常见的分类账账户包括：资产（借方增加）、负债和资本（贷方增加）、收入（贷方增加）以及费用（借方增加）。
For example, purchasing inventory with cash would debit Purchases and credit Cash. Selling goods on credit would debit Trade Receivables and credit Sales.
例如，用现金购买存货应借记采购账户、贷记现金。赊销商品则应借记应收账款、贷记销售收入。
3. Source Documents and Books of Prime Entry | 原始凭证与原始记录簿
Every accounting entry must be supported by source documents that prove a transaction has occurred. These documents are recorded in books of prime entry before being posted to the ledger.
每笔会计分录都必须有原始凭证作为交易发生的证明。这些单据先在原始记录簿中登记，再过账到分类账。
Source documents include invoices (sales and purchases), credit notes, debit notes, receipts, and bank statements. Each serves a distinct purpose in verifying transactions.
原始凭证包括发票（销售发票和采购发票）、贷项通知单、借项通知单、收据和银行对账单。每种凭证都有验证交易的独特作用。
Books of prime entry consist of the sales day book, purchases day book, sales returns book, purchases returns book, cash book, and the journal. They organise transactions before double-entry posting.
原始记录簿包括销售日记账、采购日记账、销售退回日记账、采购退回日记账、现金日记账和普通日记账。它们在复式过账前对交易进行分类整理。
The cash book often serves as both a book of prime entry and a ledger account for bank and cash transactions, showing cash and bank balances.
现金日记账通常既是原始记录簿，又是银行和现金交易的分类账户，反映现金和银行存款余额。
4. The Trial Balance and Correction of Errors | 试算表与差错更正
A trial balance lists the closing balances of all ledger accounts at a specific date. Its main purpose is to verify the arithmetic accuracy of the double-entry records.
试算表是在特定日期列出全部分类账期末余额的表格，其主要目的在于验证复式记录的算术准确性。
If total debits equal total credits, it suggests there are no arithmetic errors, but it does not guarantee complete accuracy. Some errors are not revealed by the trial balance.
若借方总额等于贷方总额，则表明没有算术差错，但不能保证完全准确。某些错误无法通过试算表发现。
Errors not revealed include omission, commission, principle, complete reversal, original entry, and compensating errors. Students must be able to identify and correct each type.
无法通过试算表发现的差错包括遗漏差错、记错账户、原则性差错、完全颠倒、原始记录差错和抵销性差错。学生应能识别并更正每种类型。
When correcting errors that affect the trial balance, a suspense account may be opened temporarily until the error is located and rectified.
当更正影响试算表平衡的差错时，可临时开设暂记账户，直至找到并纠正差错为止。
5. Adjustments: Accruals and Prepayments | 调整项：应计与预付
The accruals (matching) concept requires that expenses and incomes are recorded in the period to which they relate, not when cash is paid or received. This leads to adjustments for accruals and prepayments.
应计制（配比）概念要求费用和收入在所属期间确认，而非在现金收付时确认，从而需要进行应计和预付的调整。
An accrual is an expense incurred but not yet paid, or income earned but not yet received. It is added to the relevant expense or income in the income statement and shown as a liability or asset in the balance sheet.
应计是指已发生但尚未支付的费用，或已赚取但尚未收到的收入。应在利润表中增加相关费用或收入，并在资产负债表中列为负债或资产。
A prepayment is an expense paid in advance or income received in advance. It is deducted from the expense or income in the income statement and shown as an asset or liability respectively.
预付是指提前支付的费用或预收的收入。应在利润表中扣除相关费用或收入，并相应列为资产或负债。
Typical adjustments involve rent, insurance, commission, and interest. The calculation of the correct charge for the period is a key skill.
典型的调整包括租金、保险费、佣金和利息。计算当期正确费用是一项关键技能。
6. Depreciation of Non-Current Assets | 非流动资产的折旧
Depreciation is the systematic allocation of the cost of a non-current asset over its useful life. It follows the prudence concept by recognising the wearing out or obsolescence of assets.
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。它遵循谨慎性概念，承认资产的耗损或过时。
The two common methods are the straight-line method and the reducing (diminishing) balance method. Straight-line spreads the cost evenly, while reducing balance applies a constant percentage to the net book value.
两种常用方法是直线法和余额递减法。直线法平均分摊成本，而余额递减法则对账面净值应用固定百分比。
The double entry for depreciation: debit Depreciation Expense (income statement), credit Accumulated Depreciation (balance sheet contra-asset account).
折旧的会计分录：借记折旧费用（利润表），贷记累计折旧（资产负债表抵减资产账户）。
When an asset is sold, a disposal account is used to remove the cost and accumulated depreciation, and any profit or loss on disposal is calculated and transferred to the income statement.
出售资产时，使用处置账户转销成本和累计折旧，计算处置盈亏并结转至利润表。
7. Irrecoverable Debts and Provision for Doubtful Debts | 坏账与坏账准备
Irrecoverable debts (bad debts) arise when a customer is unable to pay the amount owed. The prudence concept requires that these debts be written off as an expense.
坏账是指客户无力偿还所欠款项。根据谨慎性概念，这些债务应被注销并确认为费用。
Writing off a bad debt: debit Irrecoverable Debts Expense, credit Trade Receivables. This removes the debt from the receivables balance.
坏账注销：借记坏账费用，贷记应收账款。这将从应收账款余额中剔除该笔债务。
A provision for doubtful debts is an estimate of future potential bad debts. It is created to reflect the likely uncollectible amounts in trade receivables.
坏账准备是对未来潜在坏账的估计。设立该准备是为了反映应收账款中可能无法收回的金额。
Adjustments to the provision may increase or decrease the income statement expense. The allowance is shown as a deduction from trade receivables in the balance sheet.
调整坏账准备会增加或减少利润表中的费用。该准备在资产负债表中列为应收账款的减项。
8. Bank Reconciliation Statements | 银行余额调节表
A bank reconciliation statement compares the cash book balance with the bank statement balance at the same date, identifying and explaining any differences.
银行余额调节表将同日的现金日记账余额与银行对账单余额进行比对，找出并解释所有差异。
Differences arise from timing: unpresented cheques, uncredited deposits, bank charges, interest, and direct debits/standing orders not yet recorded in the cash book.
差异主要源于时间性差异：未兑现支票、未贷记账存款、银行手续费、利息以及尚未记入现金日记账的直接借记/定期付款。
The procedure is to update the cash book for any items discovered from the bank statement, then prepare the reconciliation statement to match the adjusted cash book balance with the bank statement balance.
程序是：先根据银行对账单发现的项更新现金日记账，然后编制调节表，使调整后的现金日记账余额与银行对账单余额相符。
The reconciliation is a crucial internal control ensuring that the business's cash records are reliable and fraud is made more difficult.
余额调节是一项关键的内部控制，确保企业的现金记录可靠且使欺诈更难实施。
9. Control Accounts | 控制账户
Control accounts are summary accounts that represent the total of many individual accounts in the sales and purchases ledgers. They are used to check the accuracy of the ledgers and deter fraud.
控制账户是代表销售分类账和采购分类账中众多个人账户总和的汇总账户。它们用于检查分类账的准确性并防止舞弊。
A sales ledger control account summarises all transactions with credit customers, while a purchases ledger control account summarises those with credit suppliers.
销售分类账控制账户汇总与赊销客户的所有交易，采购分类账控制账户汇总与赊购供应商的所有交易。
Entries in the control accounts are derived from totals in the books of prime entry, not from individual accounts. The closing balance should equal the sum of the individual ledger accounts.
控制账户中的分录源自原始账簿的合计数，而非个人账户。其期末余额应等于各个人分类账账户余额的总和。
Common reconciling items include discount allowed, discount received, interest on overdue accounts, contra entries, and bad debts.
常见的调节项包括销售折扣、采购折扣、逾期利息、抵销分录和坏账。
10. Financial Statements for Sole Traders | 独资经营者的财务报表
The final accounts of a sole trader consist of an income statement (trading and profit & loss account) and a statement of financial position (balance sheet). These are prepared from a trial balance after adjustments.
独资经营者的期末账目包括利润表（营业和损益账户）和财务状况表（资产负债表）。它们是根据调整后的试算表编制的。
The income statement calculates gross profit (sales less cost of sales) and then profit for the year (gross profit plus other income less expenses). It shows the financial performance.
利润表计算毛利（销售收入减销售成本），然后计算年度利润（毛利加其他收入减费用）。它展示财务业绩。
The balance sheet presents assets (non-current and current), liabilities (current and non-current), and capital at a point in time, reflecting the financial position.
资产负债表在某个时点列示资产（非流动和流动）、负债（流动和非流动）以及资本，反映财务状况。
Closing inventory is valued at the lower of cost and net realisable value, following the prudence concept.
期末存货按成本与可变现净值孰低法计价，遵循谨慎性概念。
11. Accounting for Partnerships | 合伙企业会计
A partnership is formed when two or more persons carry on a business with a view to profit. Partnership accounting requires distinct features such as appropriation of profits and capital structure.
合伙企业是指两人或多人共同经营以谋取利润的业务。合伙企业会计具有独特的分配利润和资本结构等特点。
A partnership agreement sets out profit-sharing ratios, interest on capital, salary to partners, and interest on drawings. These appropriations must be reflected in the appropriation account.
合伙协议规定了利润分享比率、资本利息、合伙人的工资和提款利息。这些分配须在利润分配账户中体现。
The distinction between capital accounts (fixed) and current accounts (fluctuating) is important. Current accounts record appropriations and drawings.
资本账户（固定）和往来账户（浮动）的区分很重要。往来账户记录各项分配和提款。
When a new partner is admitted, goodwill may need to be adjusted, and asset revaluation may be carried out. The admission entry requires careful treatment in the partners' capital accounts.
当新合伙人入伙时，可能需要调整商誉并进行资产重估。入伙分录需要对合伙人资本账户进行谨慎处理。
12. Introduction to Company Accounts | 公司会计简介
Limited companies are separate legal entities, and their accounts are governed by legal requirements. The structure of company financial statements differs from that of sole traders and partnerships.
有限公司是独立的法律实体，其账目受法律要求约束。公司财务报表的结构与独资经营者和合伙企业不同。
The income statement includes headings such as revenue, cost of sales, gross profit, administrative expenses, and distribution costs. The statement of changes in equity details share capital and reserves.
利润表包含收入、销售成本、毛利、行政费用和销售费用等标题。权益变动表详细列示股本和储备。
Key reserves include share premium, retained earnings, and revaluation reserve. Dividends are paid out of profits, and only after the company's obligations are met.
主要储备包括股本溢价、留存收益和重估储备。股利从利润中支付，且仅在公司义务履行完毕之后。
At IGCSE level, students are expected to prepare simple company income statements and balance sheets, recording ordinary share capital and reserves appropriately.
IGCSE 阶段要求学生编制简单的公司利润表和资产负债表，恰当地记录普通股股本和储备。
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