📚 IGCSE Cambridge Accounting: Key Terms and Memorisation Guide | IGCSE剑桥会计：核心术语速记指南
Welcome to this essential guide for IGCSE Cambridge Accounting. Mastering the terminology is the first step to understanding financial statements and securing top marks. In this article, we break down the core terms with clear definitions, practical examples, and clever memory aids to make your revision fast and effective.
欢迎阅读这份IGCSE剑桥会计重要指南。掌握术语是理解财务报表并获取高分的第一步。本文中，我们将核心术语分解，提供清晰的定义、实用的例题和巧妙的记忆辅助，让你的复习变得快速高效。
1. The Accounting Equation | 会计等式
The accounting equation is the bedrock of all bookkeeping: Assets = Liabilities + Capital. This simply means that everything a business owns (assets) is funded either by borrowing (liabilities) or by the owner's investment (capital). Every single transaction keeps this equation in balance; if you buy an asset with cash, one asset increases and another decreases, so total assets remain the same, and the equation still holds.
会计等式是所有簿记的基石：资产 = 负债 + 资本。这简单意味着企业拥有的一切（资产）要么通过借款（负债）获得资金，要么来自所有者投入（资本）。每一笔交易都保持该等式平衡；如果用现金购买资产，一项资产增加而另一项资产减少，因此总资产保持不变，等式仍然成立。
Double-entry bookkeeping directly reflects this equation. For every transaction, the total debits must equal the total credits. A debit entry increases assets or expenses, while a credit entry increases liabilities, capital, or income. Many students use the mnemonic 'DEAD CLIC' — Debit Expenses, Assets, Drawings; Credit Liabilities, Income, Capital.
复式记账法直接反映了这个等式。对于每笔交易，借方总额必须等于贷方总额。借方分录增加资产或费用，而贷方分录增加负债、资本或收益。许多学生使用助记词 'DEAD CLIC'——借方记费用、资产、提款；贷方记负债、收入、资本。
2. Assets, Liabilities and Capital | 资产、负债与资本
Current assets are resources a business expects to turn into cash or use up within one year. Key examples include inventory (stock), trade receivables (debtors who owe money), and cash at bank or in hand. Think of them as the 'quick-moving' items that fuel day-to-day operations.
流动资产是企业预计在一年内转化为现金或耗用的资源。主要例子包括存货、应收账款（欠款的债务人）以及银行存款或库存现金。可以将它们视为推动日常运营的'快速流动'项目。
Non-current assets are held for long-term use, typically for more than one year. They include land and buildings, machinery, vehicles, and office equipment. On the statement of financial position, they appear at their net book value (cost minus accumulated depreciation), not their market resale value.
非流动资产是长期持有使用的，通常超过一年。它们包括土地和建筑物、机器、车辆和办公设备。在财务状况表中，它们以账面净值（成本减去累计折旧）列示，而非市场转售价值。
Liabilities are split into current (due within one year) and non-current (due after one year). Trade payables (creditors), bank overdrafts, and short-term loans are current liabilities, while long-term bank loans and mortgages are non-current. Capital represents the owner's stake in the business, increased by profits and additional investment, and reduced by drawings and losses.
负债分为流动负债（一年内到期）和非流动负债（一年后到期）。应付账款（债权人）、银行透支和短期贷款属于流动负债，而长期银行贷款和抵押贷款属于非流动负债。资本代表所有者在企业中的权益，因利润和追加投资而增加，因提款和亏损而减少。
3. Revenue and Expenses | 收入与费用
Revenue is the income earned from the ordinary activities of a business, mainly from selling goods or providing services. It appears at the top of the income statement and is sometimes called sales, fees, or turnover. Revenue is recognised when the goods are delivered or the service is performed, even if cash has not yet been received — this is the accruals concept.
收入是企业从日常经营活动中赚取的收益，主要来自销售商品或提供服务。它列于损益表顶部，有时称为销售额、服务费或营业额。收入在商品交付或服务履行时确认，即使现金尚未收到——这就是权责发生制概念。
Expenses are the costs consumed in earning revenue. Common examples are cost of sales, wages, rent, insurance, and advertising. Expenses decrease the owner's capital and are recorded as debits. An essential distinction is between capital expenditure (buying or improving non-current assets) and revenue expenditure (day-to-day running costs); only revenue expenditure appears in the income statement.
费用是赚取收入所耗费的成本。常见例子有销售成本、工资、租金、保险和广告费。费用减少所有者资本，并记作借方。一个关键区别在于资本性支出（购买或改进非流动资产）与收益性支出（日常运营成本）；只有收益性支出列入损益表。
A powerful memory hook: 'Revenues are credits, expenses are debits. Profit adds to capital.' When a business makes a profit (revenue exceeds expenses), the capital figure grows; a loss has the opposite effect.
一个强大的记忆钩子：'收入为贷，费用为借。利润增加资本。'当企业盈利（收入超过费用）时，资本额增加；亏损则相反。
4. Books of Prime Entry | 原始分录簿
Books of prime entry, also called books of original entry, are where transactions are first recorded before being posted to ledger accounts. They summarise similar transactions and reduce the volume of detail in the ledgers. The main books are: Sales Journal (credit sales), Purchases Journal (credit purchases), Sales Returns Journal, Purchases Returns Journal, Cash Book, and General Journal.
原始分录簿，也称原始记录簿，是交易在过入分类账之前首次记录的地方。它们汇总同类交易，减少分类账中的细节量。主要的账簿有：销售日记账（赊销）、采购日记账（赊购）、销售退回日记账、采购退回日记账、现金簿和普通日记账。
The Cash Book is unique because it acts as both a book of prime entry and a ledger account for cash and bank. A petty cash book records small cash payments using the imprest system. Remember 'SPCRG' — Sales, Purchases, Cash, Returns, General journal — for the core sequence. Source documents, like invoices, credit notes, and receipts, provide the information entered into these books.
现金簿很特殊，因为它既是原始分录簿，又是现金和银行存款的分类账户。零用现金簿使用定额备用金制度记录小额现金支付。记住 'SPCRG'——销售、采购、现金、退回、普通日记账——作为核心顺序。原始凭证，如发票、贷项通知单和收据，提供了录入这些账簿的信息。
5. Ledger Accounts and Trial Balance | 分类账与试算平衡表
A ledger account is typically drawn as a 'T' with a debit side (left) and a credit side (right). Each transaction is posted from the books of prime entry into the relevant ledger accounts. At the end of the period, all ledger balances are listed in a trial balance to check that total debits equal total credits.
分类账户通常画成'T'形，左侧为借方，右侧为贷方。每笔交易从原始分录簿过入相关分类账户。期末时，所有分类账余额列入试算平衡表，以检查借方总额是否等于贷方总额。
A trial balance that balances does not guarantee there are no errors. Errors of omission, commission, original entry, and complete reversal can still exist. The trial balance is a stepping stone to preparing the final accounts. Use the phrase 'Trial is not final' to remember its limited purpose.
试算平衡表平衡并不保证没有错误。遗漏错误、抵消错误、原值错误和完全颠倒错误仍可能存在。试算平衡表是编制最终账表的垫脚石。用 '试算并非最终' 这句话来记住其有限的用途。
6. Depreciation | 折旧
Depreciation is the systematic allocation of the cost of a non-current asset over its useful life. It matches the cost of the asset to the revenue it helps generate, following the matching principle. The two main methods are the straight-line method and the reducing (diminishing) balance method.
折旧是将非流动资产成本在其使用寿命内进行系统分配。它遵循配比原则，将资产成本与它所帮助产生的收入相匹配。两种主要方法是直线法和余额递减法。
Straight-line depreciation = (Cost - Residual Value) / Useful Life
直线法折旧 = (成本 - 残值) / 使用年限
Using the reducing balance method, a fixed percentage is applied to the net book value each year. The annual depreciation charge is an expense in the income statement, while the accumulated depreciation is shown in the statement of financial position, reducing the asset's carrying amount. Remember: 'Cost minus residual divides life' for straight line.
采用余额递减法，每年对账面净值应用一个固定百分比。年度折旧费是损益表中的一项费用，而累计折旧列示在财务状况表中，减少资产的账面价值。记住：直线法就是'成本减残值除以年限'。
7. Bad Debts and Provision for Doubtful Debts | 坏账与坏账准备
A bad debt is an amount owed by a trade receivable that is now considered irrecoverable (uncollectable). When a debt becomes bad, it must be written off as an expense in the income statement and removed from trade receivables in the statement of financial position.
坏账是指现在被认为无法收回的应收账款。当一笔债务变成坏账时，必须作为费用在损益表中注销，并从财务状况表的应收账款中移除。
A provision for doubtful debts is an estimate of the total trade receivables that may not be collected in the future. It is created based on past experience and follows the prudence concept. The increase or decrease in the provision is adjusted in the income statement, while the provision itself is deducted from trade receivables in the statement of financial position. Think 'Provision is for prediction, bad debt is for certainty.'
坏账准备是对未来可能无法收回的应收账款总额的估计。它根据过去的经验创建，遵循谨慎性原则。准备的增减在损益表中调整，而准备本身在财务状况表中从应收账款中扣除。想想 '准备是为了预测，坏账是为了确定'。
8. Financial Statements (Income Statement & Statement of Financial Position) | 财务报表（损益表与财务状况表）
The income statement (formerly known as the trading and profit and loss account) calculates gross profit and net profit. Gross profit equals sales revenue minus cost of sales. Cost of sales is opening inventory plus net purchases minus closing inventory. Look for the formula:
损益表（以前称为购销及损益账户）计算毛利和净利润。毛利等于销售收入减去销售成本。销售成本等于期初存货加净采购减去期末存货。留意公式：
Cost of Sales = Opening Inventory + Purchases - Purchases Returns - Closing Inventory
销售成本 = 期初存货 + 采购 - 采购退回 - 期末存货
After deducting all other operating expenses, net profit (or loss) is transferred to the capital section of the statement of financial position. The statement of financial position (balance sheet) presents the accounting equation: assets on one side, and capital plus liabilities on the other, or in a vertical format showing net assets equal to total equity.
扣除所有其他营业费用后，净利润（或亏损）转入财务状况表的资本部分。财务状况表（资产负债表）呈现会计等式：资产在一边，资本加负债在另一边，或以垂直格式显示净资产等于总权益。
The closing inventory adjustment is vital: closing inventory is added to the income statement as a reduction of cost of sales and shown as a current asset in the statement of financial position. Use the visual 'T for Trading' to recall that inventory movements affect both statements.
期末存货调整至关重要：期末存货在损益表中作为销售成本的减项加入，并在财务状况表中列作流动资产。用视觉联想 'T for Trading' 来回忆存货变动影响两个报表。
9. Key Ratios | 关键比率
ecomes gross profit. The net margin (net profit/sales x 100) indicates overall profitability after all expenses. Return on capital employed (ROCE) = (Net profit / Capital Employed) x 100, measuring the return to the owner.
盈利能力比率评估企业产生利润的情况。毛利率（毛利/销售收入 x 100）显示销售收入中变成毛利的百分比。净利率（净利润/销售收入 x 100）反映扣除所有费用后的整体盈利性。运用资本报酬率 (ROCE) = (净利润 / 运用资本) x 100，衡量所有者的回报。
Liquidity ratios reveal whether the business can meet short-term debts. The current ratio is Current Assets / Current Liabilities, usually expressed as a ratio like 2:1. The quick ratio (acid test) is (Current Assets - Inventory) / Current Liabilities; it excludes inventory because it is not always quickly convertible to cash. A rule of thumb: 'Current for safety, Quick for strict test.'
流动性比率揭示企业能否偿还短期债务。流动比率 = 流动资产 / 流动负债，通常表示为 2:1 这样的比率。速动比率（酸性测试）= (流动资产 - 存货) / 流动负债；它排除存货，因为存货不一定能迅速变现。经验法则：'流动看安全边际，速动看严格测试。'
Efficiency ratios look at how well a business uses its resources. Inventory turnover (Cost of Sales / Average Inventory) measures how many times inventory is sold and replaced. Trade receivables turnover (Credit Sales / Average Trade Receivables) shows how quickly customers pay. A high turnover usually signals strong efficiency, but context matters.
效率比率考察企业利用资源的情况。存货周转率（销售成本 / 平均存货）衡量存货被销售和替换的次数。应收账款周转率（赊销收入 / 平均应收账款）显示客户付款的速度。高周转率通常表明效率高，但必须结合背景。
10. Other Key Terms | 其他关键术语
Drawings refer to money or goods taken out of the business by the owner for personal use. They reduce capital, not an expense. Capital introduced is the opposite — it increases the owner's equity. Carriage inwards is the cost of transporting goods purchased and is added to the cost of purchases, while carriage outwards is the delivery cost to customers and is treated as a selling expense.
提款是指所有者因个人用途从企业取出的金钱或商品。它减少资本，而非费用。投入资本则相反，它增加所有者权益。购货运费是购买货物运输的成本，应加到采购成本中；而销货运费是向客户送货的成本，作为销售费用处理。
Accruals are expenses incurred but not yet paid or income earned but not yet received. Prepayments are payments made in advance for expenses. Both are needed to apply the accruals concept. Discounts allowed (to customers) are expenses; discounts received (from suppliers) are other income.
应计项目是已发生但尚未支付的费用，或已赚取但尚未收到的收入。预付款项是提前支付的费用。两者都需要以应用权责发生制概念。给予客户的折扣是费用；从供应商收到的折扣是其他收益。
A bank reconciliation statement explains the difference between the cash book balance and the bank statement balance. Control accounts, such as the sales ledger control account and purchases ledger control account, summarise individual ledger accounts to locate errors and deter fraud. These terms appear across multiple topics, so paste a small flashcard next to your study space.
银行存款余额调节表解释现金簿余额与银行对账单余额之间的差异。统制账户，如销售分类账统制账户和采购分类账统制账户，汇总个别分类账户以定位错误和防止欺诈。这些术语跨越多个主题，可以在学习空间旁贴一张小便签卡片。
Published by TutorHao | Accounting Revision Series | aleveler.com
更多咨询请联系16621398022（同微信）
或截图后用「扫一扫 → 相册」选择本图