📚 IGCSE CAIE Accounting: A Quick Guide to Key Terms | IGCSE CAIE 会计：词汇术语速记指南
Mastering accounting terminology is essential for success in IGCSE CAIE Accounting. This guide provides clear definitions, memory aids, and bilingual explanations to help you quickly learn and recall key terms for your exams.
掌握会计术语对于 IGCSE CAIE 会计考试的成功至关重要。本指南提供清晰的定义、记忆辅助和双语解释，帮助您快速学习和回忆考试中的关键术语。
1. The Accounting Equation | 会计等式
The accounting equation is the cornerstone of financial accounting: Assets = Liabilities + Equity. Everything a business owns (assets) is financed either by borrowing (liabilities) or by the owner's investment and retained profits (equity).
会计等式是财务会计的基石：资产 = 负债 + 所有者权益。企业拥有的一切（资产）要么通过借款（负债）取得，要么由所有者的投资和留存利润（所有者权益）提供资金。
For example, if a business has inventory of $8,000, a bank balance of $2,000 and owes $3,000 to suppliers, the owner's equity must be $7,000 (because $8,000 + $2,000 = $3,000 + $7,000).
例如，如果一家企业拥有存货 8 000 美元、银行余额 2 000 美元，并欠供应商 3 000 美元，则所有者权益必须为 7 000 美元（因为 8 000 + 2 000 = 3 000 + 7 000）。
Every business transaction has a dual effect and the equation stays in balance. Even when the owner takes out drawings (a reduction in equity), the basic relationship holds.
每一笔企业交易都具有双重影响，等式始终保持平衡。即使所有者提取提款（所有者权益减少），基本关系依然成立。
2. Assets, Liabilities and Equity | 资产、负债与所有者权益
Assets are resources controlled by a business from which future economic benefits are expected. They are classified as non‑current assets (e.g. land, buildings, machinery) held for more than one year, and current assets (e.g. cash, inventory, trade receivables) that are expected to turn into cash within one year.
资产是企业控制的、预期会带来未来经济利益的资源。它们分为非流动资产（如土地、建筑物、机器）—— 持有期超过一年，以及流动资产（如现金、存货、应收账款）—— 预计在一年内转化为现金。
Liabilities represent obligations to transfer economic resources. Non‑current liabilities (e.g. long‑term bank loan) are due after one year; current liabilities (e.g. trade payables, overdraft) must be settled within one year.
负债代表转移经济资源的义务。非流动负债（如长期银行贷款）在一年后到期；流动负债（如应付账款、银行透支）必须在一年内清偿。
Equity is the residual interest in the assets after deducting liabilities. It includes the owner's capital introduced and retained profits earned from business operations. Drawings reduce equity.
所有者权益是资产减去负债后的剩余利益。它包括所有者投入的资本和企业经营赚取的留存利润。提款会减少所有者权益。
3. Double‑Entry Bookkeeping | 复式记账法
The double‑entry system requires every transaction to be recorded with a debit entry in one account and an equal credit entry in another. The total value of debits must always equal the total value of credits.
复式记账体系要求每笔交易都记入一个账户的借方和另一个账户的等额贷方。借方总额必须始终等于贷方总额。
For example, a business buys a van for $15,000 by cheque. The van account (asset) is debited to record the increase, and the bank account (asset) is credited to record the decrease. Both sides are $15,000.
例如，一家企业用支票购买一辆货车 15 000 美元。货车账户（资产）借记以记录增加，银行账户（资产）贷记以记录减少。双方均为 15 000 美元。
This method provides a complete record and helps detect errors because if debits do not equal credits, a mistake has occurred in the recording process.
这种方法提供了完整的记录，并有助于发现错误，因为如果借方不等于贷方，就说明记录过程中出现了错误。
4. Debits and Credits | 借方与贷方
The terms 'debit' (Dr) and 'credit' (Cr) are not synonymous with increase or decrease — their effect depends on the type of account. The DEAD CLIC mnemonic is extremely useful: Debit Expenses, Assets, Drawings; Credit Liabilities, Income, Capital.
术语“借方”（Dr）和“贷方”（Cr）并非简单地等同于增加或减少 —— 其影响取决于账户类型。DEAD CLIC 助记法非常有用：借记费用、资产、提款；贷记负债、收入、资本。
For asset accounts, a debit increases the balance and a credit decreases it. For liability and capital accounts, a credit increases the balance and a debit decreases it.
对于资产类账户，借方增加余额，贷方减少余额。对于负债和资本类账户，贷方增加余额，借方减少余额。
Revenue and gains are credited because they increase equity, while expenses and drawings are debited because they decrease equity. Practice writing 'Dr' and 'Cr' until the rules become automatic.
收入和利得记入贷方，因为它们增加所有者权益；费用和提款记入借方，因为它们减少所有者权益。练习书写“Dr”和“Cr”，直到这些规则变得自动化。
5. The Ledger and T‑Accounts | 分类账与 T 型账户
A ledger is the principal book of accounts. Each category of asset, liability, equity, revenue, and expense has its own account in the ledger. For learning purposes, these accounts are often drawn as T‑accounts.
分类账是主要的账簿。每一类资产、负债、所有者权益、收入和费用都在分类账中拥有自己的账户。在学习中，这些账户通常被画成 T 型账户。
A T‑account has a left side (debit) and a right side (credit). At the foot of the account, the totals are summed and a balance is carried down (c/d) or brought down (b/d) to the next period.
T 型账户有左侧（借方）和右侧（贷方）。在账户底部，对总和进行加总，余额结转下期（c/d）或从上期承接下来（b/d）。
When recording, always label the opposite account in the 'details' column. For example, a purchase of goods on credit increases the purchases account (debit) and increases the trade payables account (credit).
记录时，始终在“摘要”栏标注对应科目。例如，赊购商品增加购货账户（借方），同时增加应付账款账户（贷方）。
6. Trial Balance | 试算表
A trial balance is a list of all ledger balances at the end of a period, divided into debit and credit columns. Its main purpose is to check the arithmetical accuracy of the double‑entry records.
试算表是期末所有分类账余额的列表，分为借方栏和贷方栏。其主要目的是检查复式记录的计算准确性。
If the total debits equal the total credits, the books are said to be 'in balance'. However, a balanced trial balance does not prove complete accuracy — errors of omission, commission, principle, and compensating errors may still exist.
如果借方合计等于贷方合计，则账簿“平衡”。然而，试算表平衡并不能证明完全准确 —— 遗漏错误、入错账户错误、原则性错误和抵消性错误可能仍然存在。
Common adjustments, such as accruals and prepayments, are not reflected in the initial trial balance. The adjusted trial balance is prepared after year‑end adjustments.
诸如应计和预付等常见调整并未包括在初始试算表中。调整后试算表是在年末调整之后编制的。
7. Income Statement | 利润表
The income statement shows the trading results over a period. Key sections are revenue (sales less returns), cost of sales (opening inventory + net purchases − closing inventory), gross profit (revenue − cost of sales), and net profit (gross profit + other income − expenses).
利润表反映一个期间的经营成果。关键部分包括 收入（销售额减去退货）、销售成本（期初存货 + 净购货 − 期末存货）、毛利润（收入 − 销售成本）和 净利润（毛利润 + 其他收入 − 费用）。
Expenses are the costs of running the business, such as rent, salaries, motor expenses, and depreciation. They are matched to the revenue they helped generate (accruals basis).
费用是经营企业的成本，如租金、工资、汽车费用和折旧。它们应与所帮助产生的收入配比（权责发生制）。
Gross profit margin and net profit margin are crucial performance indicators. The formula for gross profit margin is (Gross Profit ÷ Revenue) × 100.
毛利率和净利率是关键绩效指标。毛利率的计算公式为 （毛利润 ÷ 收入）× 100。
8. Statement of Financial Position | 财务状况表
The statement of financial position presents assets, liabilities, and equity at a specific date. It is structured around the accounting equation: Non‑current Assets + Current Assets = Equity + Non‑current Liabilities + Current Liabilities.
财务状况表列报特定日期的资产、负债和所有者权益。其结构围绕会计等式：非流动资产 + 流动资产 = 所有者权益 + 非流动负债 + 流动负债。
Non‑current assets are shown at their carrying amount (cost less accumulated depreciation). Current assets are listed in order of liquidity, starting with inventory and ending with cash.
非流动资产按其账面净值（成本减去累计折旧）列示。流动资产按流动性顺序列示，从存货开始，以现金结束。
Working capital (current assets − current liabilities) shows the short‑term health of the business. The capital section shows the opening capital plus net profit less drawings.
营运资本（流动资产 − 流动负债）反映企业的短期健康状况。资本部分显示期初资本加上净利润减去提款。
9. Cash vs Credit Transactions | 现金交易与信用交易
A cash transaction is settled immediately by cash, cheque, or bank transfer. A credit transaction creates a time gap between the sale or purchase and the payment; this gives rise to trade receivables (debtors) and trade payables (creditors).
现金交易立即通过现金、支票或银行转账结算。信用交易在销售或购买与付款之间产生
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