📚 IGCSE WJEC Accounting: Key Terms Quick Memorisation Guide | IGCSE WJEC 会计：词汇术语速记指南
Mastering accounting terminology is the first step to excelling in your IGCSE WJEC Accounting exam. This guide presents essential terms grouped by topic, with clear definitions, memory aids, and bilingual explanations to help you learn faster and retain longer.
掌握会计术语是在 IGCSE WJEC 会计考试中取得好成绩的第一步。本指南按主题分组列出核心术语，提供清晰的定义、记忆辅助和双语解释，帮助你更快学习、更久记忆。
1. Assets | 资产
Assets are resources controlled by a business as a result of past events, from which future economic benefits are expected to flow.
资产是企业因过去事项而控制的资源，预期将为企业带来未来经济利益。
Non-current assets: Items a business owns and uses for more than one year, such as machinery, buildings, and motor vehicles.
非流动资产：企业拥有并使用超过一年的项目，例如机器、建筑物和机动车辆。
Current assets: Short-term resources expected to be converted into cash or used up within one year, like inventory, trade receivables, and cash at bank.
流动资产：预期在一年内转换为现金或用完的短期资源，如存货、应收账款和银行存款。
Trade receivables (debtors): Amounts owed by customers who have bought goods on credit.
应收账款（债务人）：赊购商品的客户所欠的款项。
Inventory (stock): Goods held for resale or raw materials awaiting use in production.
存货（库存）：为转售而持有的商品或等待用于生产的原材料。
Memory tip: Think of 'non-current' as 'long-life' – like a delivery van you keep for several years. 'Current' assets are 'circulating' constantly – cash becomes inventory, inventory becomes receivables, receivables become cash.
记忆提示：把 "non-current" 想成 "长期存在"——就像一辆你使用多年的送货车。"Current" 资产是 "不断循环" 的——现金变成存货，存货变成应收款，应收款变回现金。
2. Liabilities | 负债
Liabilities are present obligations arising from past events, the settlement of which is expected to result in an outflow of resources.
负债是由过去事项产生的现时义务，其履行预期会导致资源流出企业。
Non-current liabilities: Debts that are due for repayment after more than one year, such as bank loans and mortgages.
非流动负债：偿还期超过一年的债务，如银行贷款和抵押贷款。
Current liabilities: Obligations that must be settled within one year, including trade payables, bank overdrafts, and accrued expenses.
流动负债：必须在一年内清偿的义务，包括应付账款、银行透支和应计费用。
Trade payables (creditors): Amounts the business owes to suppliers who have provided goods on credit.
应付账款（债权人）：企业因赊购商品而欠供应商的款项。
Accrued expense: An expense that has been incurred but not yet paid by the end of the accounting period, such as wages owing to employees.
应计费用：会计期间结束时已经发生但尚未支付的费用，如应付给员工的工资。
Memory tip: Liabilities are 'what you owe'. If a liability is 'current', it's pressing – like a phone bill due next week. 'Non-current' is a long-term loan you repay over five years.
记忆提示：负债就是 "你欠的"。如果是 "流动" 负债，就是紧迫的——像下周到期的电话费。"非流动" 是你在五年内偿还的长期贷款。
3. Owner's Equity (Capital) | 所有者权益（资本）
Equity is the residual interest in the assets of the business after deducting all its liabilities. It represents the owner's claim on the business.
权益是扣除所有负债后企业资产中的剩余利益，代表所有者对企业的要求权。
Capital: Money or assets introduced by the owner into the business, often at the start or when expansion is needed.
资本：所有者投入企业的资金或资产，通常在企业开办或需要扩张时投入。
Drawings: Any amounts taken out of the business by the owner for personal use, which reduce equity.
提款：所有者从企业提取供个人使用的任何款项，会减少权益。
Retained profit: The portion of net profit that is kept in the business rather than distributed to the owner, added to equity.
留存利润：净利润中保留在企业内部而不是分配给所有者的部分，增加权益。
Memory tip: The accounting equation (Assets = Liabilities + Equity) tells you equity is what' the equation to recall how capital and profit increase equity, while drawings decrease it.
记忆提示：会计等式（资产 = 负债 + 权益）告诉你权益是偿还所有债务后剩下的部分。用等式来回忆资本和利润如何增加权益，提款如何减少权益。
4. Income and Revenue | 收入与收益
Income is increases in economic benefits during the accounting period in the form of inflows or enhancements of assets, resulting in increases in equity. Revenue arises from the ordinary activities of a business.
收入是会计期间内经济利益以资产流入或增加的形式增加，导致权益增加。收益产生自企业的日常经营活动。
Sales revenue (turnover): The total amount earned from selling goods or services before any expenses are deducted.
销售收入（营业额）：在扣除任何费用之前，销售商品或服务赚取的总金额。
Other income: Money received that is not from the main trading activities, such as rent received, commission receivable, or interest earned on bank deposits.
其他收益：非主要经营活动收到的款项，如租金收入、应收佣金或银行存款利息。
Cash sale vs. credit sale: A cash sale is when payment is received immediately; a credit sale is when the customer pays later, creating a trade receivable.
现销与赊销：现销是立即收到付款；赊销是客户以后付款，形成应收账款。
Memory tip: Revenue is the 'engine' that drives profit. Always separate 'revenue' (from main operations) from 'other income' (side earnings) – they appear in different sections of the income statement.
记忆提示：收益是驱动利润的 "引擎"。始终将 "收益"（来自主营业务）与 "其他收益"（副业收入）分开——它们出现在利润表的不同部分。
5. Expenses | 费用
Expenses are decreases in economic benefits during the accounting period in the form of outflows or depletions of assets, resulting in decreases in equity, other than drawings by the owner.
费用是会计期间内经济利益以资产流出或消耗的形式减少，导致权益减少，但不包括所有者提款。
Cost of sales: The direct cost of the goods that were sold during the period, calculated as Opening inventory + Purchases - Closing inventory.
销售成本：期间内已售商品的直接成本，计算公式为：期初存货 + 购货 - 期末存货。
Operating expenses: Day-to-day costs of running the business, such as rent, wages, insurance, advertising, and motor expenses.
营业费用：日常经营业务的成本，如租金、工资、保险、广告和汽车费用。
Depreciation: The systematic allocation of the cost of a non-current asset over its useful life, reflecting wear and tear or obsolescence.
折旧：将非流动资产成本在其使用寿命内系统分配，反映磨损或过时。
Accrued vs. prepaid expenses: An accrued expense is owing at the period-end; a prepaid expense is paid in advance for a future period, creating a current asset.
应计费用与预付费用：应计费用是期末应付未付的；预付费用是为未来期间提前支付的，形成一项流动资产。
Memory tip: Expenses are 'the costs of earning revenue'. Depreciation is not about valuing an asset but about spreading its cost. Remember: 'Accrued' = 'still to pay', 'Prepaid' = 'already paid ahead'.
记忆提示：费用是 "赚取收入的成本"。折旧不是对资产估值，而是分摊成本。记住："应计" = "尚需支付"，"预付" = "已提前支付"。
6. Profit and Profitability Ratios | 利润与盈利能力比率
Profit is the surplus after all expenses have been deducted from income. Understanding profit margins and ratios helps assess business performance.
利润是从收入中扣除所有费用后的盈余。理解利润率和比率有助于评估企业业绩。
Gross profit: Sales revenue minus cost of sales. It measures the profit earned before operating expenses.
毛利：销售收入减去销售成本。衡量未扣营业费用前的利润。
Net profit: Gross profit minus all other operating expenses and adding other income. It is the final profit attributable to the owner.
净利：毛利减去所有其他营业费用并加上其他收益。是归属于所有者的最终利润。
Gross profit margin: (Gross profit ÷ Sales revenue) × 100%. It shows the percentage of sales revenue kept as gross profit.
毛利率：（毛利 ÷ 销售收入）× 100%。显示销售收入中保留为毛利的百分比。
Net profit margin: (Net profit ÷ Sales revenue) × 100%. It indicates how much of each pound of sales becomes final profit.
净利率：（净利 ÷ 销售收入）× 100%。表明每英镑销售额中有多少成为最终利润。
Return on capital employed (ROCE): (Net profit ÷ Capital employed) × 100%. It measures the return generated from the owner's investment.
资本回报率（ROCE）：（净利 ÷ 运用资本）× 100%。衡量所有者的投资所产生的回报。
Memory tip: Think of margins as a ‘ n = bottom of ladder (profit after all costs). ROCE shows the reward for the owner’s risk.
记忆提示：把利润率想象成 "利润阶梯"：毛利率 = 阶梯顶端（仅扣除直接成本后的利润），净利率 = 阶梯底端（扣除所有成本后的利润）。ROCE 显示对所有者所承担风险的回报。
7. Double-Entry Bookkeeping Terms | 复式记账术语
Double-entry bookkeeping is the foundation of all accounting systems. Every transaction has a dual effect recorded through debits and credits.
复式记账是所有会计系统的基础。每笔交易都通过借方和贷方记录双重影响。
Debit (Dr): An entry on the left side of an account. In assets and expenses, a debit increases the balance; in liabilities, equity, and income, a debit decreases the balance.
借方（Dr）：账户左侧的分录。在资产和费用账户中，借方增加余额；在负债、权益和收入账户中，借方减少余额。
Credit (Cr): An entry on the right side of an account. In liabilities, equity, and income, a credit increases the balance; in assets and expenses, a credit decreases the balance.
贷方（Cr）：账户右侧的分录。在负债、权益和收入账户中，贷方增加余额；在资产和费用账户中，贷方减少余额。
Ledger account: A record where all transactions of a similar type are grouped, such as the sales ledger or purchases ledger.
分类账：将同类交易分组记录的账本，如销售分类账或采购分类账。
Trial balance: A list of all ledger balances at a particular date, used to check that total debits equal total credits.
试算平衡表：特定日期所有分类账余额的列表，用于检查总借方是否等于总贷方。
Memory tip: Use the mnemonic 'DEAD CLIC': Debit increases Expenses, Assets, Drawings; Credit increases Liabilities, Income, Capital. Always visualise the T-account shape – left is debit, right is credit.
记忆提示：用助记符 "DEAD CLIC"：借方增加费用 (Expenses)、资产 (Assets)、提款 (Drawings)；贷方增加负债 (Liabilities)、收入 (Income)、资本 (Capital)。始终想象 T 型账户形状——左侧是借方，右侧是贷方。
8. Financial Statements Terminology | 财务报表术语
Financial statements are formal records of the financial activities of a business. The two principal statements are the income statement and the statement of financial position.
财务报表是企业财务活动的正式记录。两张主要报表是利润表和财务状况表。
Income statement (profit and loss account): A statement showing the revenue earned and expenses incurred over a period, resulting in a net profit or loss.
利润表（损益表）：显示一段时间内赚取的收入和发生的费用，得出净利润或净亏损的报表。
Statement of financial position (balance sheet): A snapshot of a business's assets, liabilities, and equity at a specific date, illustrating the accounting equation.
财务状况表（资产负债表）：在特定日期企业资产、负债和权益的快照，体现会计等式。
Working capital (net current assets): Current assets minus current liabilities. It shows the liquid resources available to meet short-term obligations.
营运资金（净流动资产）：流动资产减去流动负债。显示可用于履行短期义务的流动性资源。
Capital employed: Total assets minus current liabilities, or non-current assets plus net current assets. It represents the long-term financing provided by the owner and lenders.
运用资本：总资产减去流动负债，或非流动资产加净流动资产。代表所有者和贷款人提供的长期融资。
Memory tip: The statement of financial position is like a photograph taken at year-end – it captures everything at a single moment. The income statement is like a video of the whole year's performance.
记忆提示：财务状况表像一张在年底拍的照片——它捕捉某一个时刻的一切。利润表则像记录全年表现的视频。
9. Liquidity and Efficiency Ratios | 流动性和效率比率
Liquidity ratios assess a business's ability to meet short-term debts. Efficiency ratios measure how well resources are being used.
流动性比率评估企业偿还短期债务的能力。效率比率衡量资源利用的好坏。
Current ratio: Current assets ÷ Current liabilities. A typical healthy ratio is between 1.5:1 and 2:1.
流动比率：流动资产 ÷ 流动负债。通常健康比率在 1.5:1 至 2:1 之间。
Liquid (acid test) ratio: (Current assets – Inventory) ÷ Current liabilities. It gives a stricter measure of short-term liquidity.
速动（酸性测试）比率：（流动资产 – 存货）÷ 流动负债。提供更严格的短期流动性衡量。
Trade receivables turnover (days): t sales) × 365. It shows the average number of days taken to collect debts from customers.
应收账款周转天数：（应收账款 ÷ 赊销额）× 365。显示向客户收债的平均天数。
Trade payables turnover (days): ÷ Credit purchases) × 365. It indicates how long the business takes to pay its suppliers.
应付账款周转天数：（应付账款 ÷ 赊购额）× 365。表明企业支付供应商货款所需的时间。
Rate of inventory turnover: Cost of sales ÷ Average inventory. It tells how many times inventory is sold and replaced in a period.
存货周转率：销售成本 ÷ 平均存货。表明在一个期间内存货售出和补充的次数。
Memory tip: For the acid test, think of 'acid burning away the inventory' gher payables days = longer to pay suppliers (improves cash flow but may upset suppliers).
记忆提示：酸性测试，想象 "酸把存货烧掉"，只留下真正流动性资产。周转天数，应收账款天数越低 = 现金收回越快；应付账款天数越高 = 向供应商付款的时间越长（改善现金流，但可能惹恼供应商）。
10. Cash Flow and Budgeting Terms | 现金流与预算术语
Cash is the lifeblood of a business. A cash flow forecast and a budget help plan for future cash movements and control spending.
现金是企业的命脉。现金流量预测和预算有助于规划未来现金流动并控制支出。
Cash flow forecast: An estimate of future cash inflows and outflows over a period, showing expected bank balances.
现金流量预测：对未来一段期间现金流入和流出的估计，显示预期的银行余额。
Opening balance: The cash balance at the beginning of a period.
期初余额：期间开始时的现金余额。
Net cash flow: Total cash inflows minus total cash outflows for a period.
净现金流量：期间内总现金流入减去总现金流出。
Closing balance: Opening balance plus net cash flow. It becomes the opening balance of the next period.
期末余额：期初余额加净现金流量。成为下一期间的期初余额。
Budget: A financial plan for a future period, setting targets for income and expenditure to help control the business.
预算：对未来期间的财务计划，设定收入和支出目标以帮助控制业务。
Memory tip: forecast, remember the chain: Opening + Net flow = Closing. Never confuse cash with profit – a business can be profitable but run out of cash if customers delay payment.
记忆提示：在现金流量预测中，记住链条：期初 + 净流量 = 期末。永远不要混淆现金和利润——一个企业可能盈利，但如果客户延迟付款，现金就可能耗尽。
11. Errors and Suspense Accounts | 错误与暂记账户
Errors in bookkeeping must be identified and corrected. Some errors are not revealed by the trial balance, while others cause an imbalance.
记账错误必须被识别和更正。有些错误不会在试算表中显示出来，而有些会导致不平衡。
Error of commission: A transaction is recorded in the wrong person's account but the correct type of account, e.g. sale posted to the wrong customer's account.
账户记错（佣金错误）：交易记入错误人士的账户，但账户类型正确，例如销售过账到错误的客户账户。
Error of principle: A transaction is posted to the wrong type of account, such as treating buying a van as an expense rather than an asset.
原则性错误：交易过账到错误类型的账户，例如将购买货车视为费用而非资产。
Error of original entry: The wrong amount is recorded in the prime entry book, and both sides of the double-entry are affected equally.
原始分录错误：在原始分录账簿中记录了错误金额，复式记账的双方均等受影响。
Compensating error: Two unrelated errors cancel each other out, leaving the trial balance in agreement.
抵消错误：两个不相关的错误相互抵消，使试算表平衡。
Suspense account: A temporary account used to make the trial balance agree while an error is being investigated. It is cleared once the mistake is found.
暂记账户：在调查错误时用于使试算表平衡的临时账户。一旦找到错误，该账户就会被清除。
Memory tip: 'Commission' = you commissioned the wrong person (same type, wrong name); 'Principle' = you violated the accounting principle (wrong category). Suspense account is a 'holding cell' for the unlocated difference.
记忆提示："Commission" 错误 = 你委托了错误的人（类型正确，名字错误）；"Principle" 错误 = 你违反了会计原则（类别错误）。暂记账户就是存放未找到的差异的 "收容室"。
12. Business Documents and Source Records | 商业单据与原始记录
Source documents provide evidence of financial transactions and form the basis of entries into the books of prime entry.
原始凭证为财务交易提供证据，并构成原始分录账簿的基础。
Purchase invoice: Issued by the seller when goods are sold on credit, detailing the quantity, price, and terms.
购货发票：赊销商品时由卖方开具，详细列明数量、价格和条款。
Credit note: A document issued when goods are returned or an overcharge is corrected, reducing the amount owed by the customer.
贷项通知单：在退货或更正多收款项时开具的单据，减少客户所欠金额。
When goods are returned or an overcharge is corrected: A credit note is issued to reduce the amount owed by the customer.
退货或更正多收款项时：开具贷项通知单以减少客户所欠金额。
Receipt: A written acknowledgement of payment received, usually given for cash sales or settlement of accounts.
收据：收到款项的书面确认，通常在现销或结清账户时提供。
Books of prime entry: Specialised journals where transactions are first recorded before being posted to ledgers, such as the sales day book, purchases day book, and cash book.
原始分录账簿：交易在过入分类账前首次记录的专业日记账，如销售日记账、采购日记账和现金簿。
Memory tip: Always trace a transaction back to its source document – if you can' ocument flow mirrors the business process: enquiry → order → delivery → invoice → payment.
记忆提示：始终将交易追溯至其原始凭证——如果找不到，分录可能无效。单据流转反映业务流程：询价 → 订单 → 交货 → 发票 → 付款。
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