📚 AS WJEC Accounting: Rapid Vocabulary & Terminology Memorization Guide | AS WJEC 会计：词汇术语速记指南
Mastering the language of accounting is the first critical step toward success in your AS WJEC Accounting examination. This guide systematically breaks down essential terminology into thematic clusters, providing clear definitions, practical examples, and bilingual explanations to accelerate your memorisation process. Whether you are tackling double-entry bookkeeping, preparing financial statements, or conducting ratio analysis, a solid command of these terms will significantly enhance your confidence and accuracy.
掌握会计语言是 AS WJEC 会计考试成功的关键第一步。本指南将核心术语系统地划分为主题集群，提供清晰的定义、实例和双语解释，以加速你的记忆过程。无论你是在处理复式记账、编制财务报表还是进行比率分析，牢固掌握这些术语都将显著提升你的信心与准确性。
1. The Accounting Equation & Core Elements | 会计等式与核心要素
The accounting equation forms the bedrock of the double-entry system. It states that a business's total assets always equal the sum of its liabilities and equity. Understanding the five core elements—Assets, Liabilities, Equity, Income, and Expenses—is essential for classifying every transaction correctly.
会计等式构成了复式记账体系的基石。它表明企业的总资产始终等于其负债与所有者权益之和。理解资产、负债、所有者权益、收入和费用这五大核心要素，对于正确分类每一笔交易至关重要。
Assets are resources controlled by the entity as a result of past events and from which future economic benefits are expected to flow to the entity. Examples include cash, inventory, trade receivables, and non-current assets like machinery.
资产是指企业因过去事项而控制的、预期将导致未来经济利益流入企业的资源。例子包括现金、存货、应收账款以及机器设备等非流动资产。
Liabilities are present obligations of the entity arising from past events, the settlement of which is expected to result in an outflow of resources embodying economic benefits. Common examples are bank overdrafts, trade payables, and long-term loans.
负债是指企业因过去事项而承担的现时义务，该义务的履行预期将导致含有经济利益的资源流出企业。常见例子包括银行透支、应付账款和长期借款。
Equity represents the residual interest in the assets of the entity after deducting all its liabilities. It effectively shows the capital contributed by owners plus retained profits. The equation can be expressed as:
所有者权益是指企业资产扣除全部负债后的剩余利益。它实质反映了所有者投入的资本加上留存利润。等式可表达为：
Assets = Liabilities + Equity
资产 = 负债 + 所有者权益
Income encompasses both revenue from ordinary activities (such as sales) and gains from incidental transactions. Under the accruals concept, income is recognised as it is earned, not necessarily when cash is received.
收入既包括日常活动产生的收入（如销售收入），也包括偶发交易产生的利得。根据权责发生制概念，收入在赚得时确认，而不一定在收到现金时确认。
Expenses are decreases in economic benefits during the accounting period in the form of outflows or depletions of assets or incurrences of liabilities. They include cost of sales, rent, wages, and depreciation.
费用是指在会计期间内，经济利益以资产流出或耗竭、或负债增加的形式发生的减少。费用包括销售成本、租金、工资和折旧。
2. Debit and Credit Rules | 借方与贷方规则
The terms 'debit' and 'credit' are fundamental bookkeeping conventions. In the double-entry system, every transaction affects at least two accounts, with total debits always equalling total credits. A common mnemonic for English-speaking students is: DEAD CLIC — Debit Expenses, Assets, Drawings; Credit Liabilities, Income, Capital.
'借方'与'贷方'是基本的簿记惯例。在复式记账系统中，每笔交易至少影响两个账户，且借方总额始终等于贷方总额。英语学生常用的记忆口诀是：DEAD CLIC——借记费用、资产、提款；贷记负债、收入、资本。
To apply debits and credits accurately, you must learn the rules for each element. An increase in an asset is recorded on the debit side, while an increase in a liability or equity is recorded on the credit side. Revenue and gains are credited when increased, whereas expenses and losses are debited.
要准确应用借贷规则，你必须学习每个要素的规则。资产增加记在借方，而负债或所有者权益增加记在贷方。收入和利得增加时贷记，而费用和损失则借记。
The table below summarises the effect of debits and credits on each element:
下表总结了借贷对每个要素的影响：
| Element | 要素 | Increase | 增加 | Decrease | 减少 |
|---|---|---|
| Assets | 资产 | Debit | 借方 | Credit | 贷方 |
| Liabilities | 负债 | Credit | 贷方 | Debit | 借方 |
| Equity/Capital | 所有者权益/资本 | Credit | 贷方 | Debit | 借方 |
| Income | 收入 | Credit | 贷方 | Debit | 借方 |
| Expenses | 费用 | Debit | 借方 | Credit | 贷方 |
A trial balance is a list of all ledger account balances at a particular date, divided into debit and credit columns. If total debits equal total credits, it provides prima facie evidence that double entry has been applied correctly, though errors may still exist.
试算平衡表是某一特定日期所有分类账账户余额的列表，分为借方和贷方两栏。如果借方总额等于贷方总额，即可初步证明复式记账应用正确，但仍可能存在错误。
3. Key Income Statement Terms | 损益表关键术语
The income statement (also called the statement of profit or loss) measures financial performance over a period. It matches income earned with expenses incurred to calculate profit or loss. Key terms include revenue, cost of sales, gross profit, operating expenses, and profit for the year.
损益表（亦称利润表）衡量企业在一段时间内的财务业绩。它将所赚收入与所发生费用进行配比，以计算利润或亏损。关键术语包括收入、销售成本、毛利润、经营费用和年度利润。
Revenue (or sales turnover) is the income generated from the ordinary trading activities of the business, measured as the fair value of consideration received or receivable, net of trade discounts and value added tax.
收入（或销售额）是指企业日常经营活动产生的收入，按已收或应收对价的公允价值计量，扣除商业折扣和增值税。
Cost of sales (or cost of goods sold) represents the direct costs attributable to the production or purchase of goods sold. It is calculated as opening inventory plus purchases less closing inventory.
销售成本（或已售商品成本）代表生产或购买已售商品的直接成本。其计算公式为期初存货加本期购货减期末存货。
Gross profit is revenue less cost of sales. It shows the profitability of trading activities before deducting overheads. A declining gross profit margin may signal pricing pressure or rising purchase costs.
毛利润是收入减去销售成本。它展示了扣除间接费用前的经营活动盈利能力。毛利润率下降可能预示定价压力或采购成本上升。
Operating expenses (or overheads) include distribution costs and administrative expenses such as rent, salaries, advertising, and depreciation. These are deducted from gross profit to arrive at operating profit.
经营费用（或间接费用）包括分销成本和行政费用，如租金、工资、广告费和折旧。这些费用从毛利润中扣除后得到经营利润。
Profit for the year (net profit) is the final figure after adding finance income and deducting finance costs and taxation. It indicates the overall success of the business and feeds into retained earnings on the statement of financial position.
年度利润（净利润）是加上财务收益、扣除财务费用和税费后的最终数字。它体现了企业的整体成功程度，并转入财务状况表中的留存收益。
4. Key Statement of Financial Position Terms | 财务状况表关键术语
The statement of financial position (balance sheet) presents a snapshot of a company's financial standing at a specific point in time. It follows the accounting equation and categorises items into non-current assets, current assets, equity, non-current liabilities, and current liabilities.
财务状况表（资产负债表）呈现企业在特定时点的财务状况快照。它遵循会计等式，将项目分为非流动资产、流动资产、所有者权益、非流动负债和流动负债。
Non-current assets are assets held for long-term use in the business, typically beyond one year. Examples include land and buildings, plant and machinery, fixtures and fittings, and motor vehicles. These are subject to depreciation (or amortisation in the case of intangible assets) to reflect consumption over time.
非流动资产是企业在长期持有、通常超过一年的资产。例子包括土地和建筑物、厂房和机器、固定装置及设备以及机动车辆。这些资产需计提折旧（无形资产则需摊销）以反映随时间推移的消耗。
Current assets are assets that are expected to be realised, sold, or consumed within the normal operating cycle or within twelve months. Key examples are inventories, trade receivables, and cash and cash equivalents.
流动资产是指预期在正常营业周期内或十二个月内变现、出售或消耗的资产。主要例子有存货、应收账款以及现金和现金等价物。
Trade receivables (debtors) represent amounts owed to the business by customers who have received goods or services on credit. A provision for doubtful debts may be created to reflect estimated irrecoverable amounts, applying the prudence concept.
应收账款（债务人）代表已赊账取得商品或服务的客户欠企业的款项。根据审慎概念，可能需要计提坏账准备以反映预计无法收回的金额。
Non-current liabilities are obligations not due for settlement within twelve months, such as bank loans and debentures. Current liabilities are obligations due within twelve months, including trade payables, bank overdrafts, and accruals.
非流动负债是指不要求在十二个月内清偿的义务，如银行借款和债券。流动负债是指在十二个月内到期的义务，包括应付账款、银行透支和应计费用。
Working capital (net current assets) is calculated as current assets minus current liabilities. A positive working capital indicates that the business can meet its short-term debts from liquid resources.
营运资本（净流动资产）计算为流动资产减去流动负债。正营运资本表明企业能够用流动性资源偿还其短期债务。
5. Inventory Valuation Methods | 存货计价方法
Inventory valuation is crucial because it directly affects both cost of sales (income statement) and current assets (statement of financial position). The two principal methods under IAS 2 are FIFO (First In, First Out) and AVCO (Weighted Average Cost).
存货计价至关重要，因为它直接影响销售成本（损益表）和流动资产（财务状况表）。根据 IAS 2 号准则，两种主要方法是先进先出法和加权平均成本法。
FIFO (First In, First Out) assumes that the earliest batches of inventory purchased are the first to be used or sold. Consequently, closing inventory consists of the most recently purchased items, approximating current replacement cost. During periods of rising prices, FIFO yields a higher gross profit because older, cheaper inventory is charged to cost of sales.
先进先出法假设最早购入的存货批次最先被使用或出售。因此，期末存货由最近购入的项目组成，接近现时重置成本。在价格上涨期间，FIFO 会产生较高的毛利润，因为较早的、较便宜的存货被计入销售成本。
AVCO (Weighted Average Cost) calculates the average cost of all units available for sale during the period. Each time a new purchase is made, the average cost per unit is recalculated by dividing total cost by total units. AVCO smooths out price fluctuations, providing a moderate profit figure between FIFO and LIFO (the latter is not permitted under IAS 2).
加权平均成本法计算期间的加权平均单位成本。每次新购入存货时，通过总成本除以总数量重新计算单位平均成本。AVCO 平滑了价格波动，在 FIFO 和 LIFO（后者 IAS 2 不允许）之间提供适中的利润数据。
Inventory must be valued at the lower of cost and net realisable value (NRV), as mandated by the prudence concept. NRV is the estimated selling price in the ordinary course of business less any costs to complete and sell. If NRV drops below cost, inventory must be written down.
根据审慎概念，存货必须按成本与可变现净值孰低进行计价。可变现净值是正常经营过程中估计的售价减去任何完工和销售成本。如果可变现净值低于成本，存货必须计提跌价准备。
6. Depreciation Terminology | 折旧术语
Depreciation is the systematic allocation of the depreciable amount of a non-current asset over its useful economic life. It is an application of the matching concept, ensuring that the cost of the asset is charged to the income statement over the periods that benefit from its use.
折旧是将非流动资产的可折旧金额在其有用经济寿命内进行系统分配。这是配比概念的应用，确保资产成本在从中受益的各个期间内计入损益表。
Depreciable amount is the cost of an asset, or other amount substituted for cost, less its residual value. Residual value is the estimated amount that an entity would currently obtain from disposal of the asset, after deducting estimated disposal costs, if the asset were already of the age and condition expected at the end of its useful life.
可折旧金额是资产的成本或替代成本的其他金额减去其残值。残值是企业目前如果资产已处于其使用寿命终了时的预计老龄和状况，从资产处置中扣除估计处置费用后所能获得的估计金额。
Straight-line method charges depreciation evenly over the useful life. The formula is:
直线法在使用寿命内均匀计提折旧。公式为：
Annual depreciation = (Cost - Residual value) / Useful life
年折旧额 = (成本 - 残值) / 使用寿命
Reducing balance method applies a fixed percentage to the carrying amount (net book value) of the asset each year, resulting in higher depreciation charges in the early years and decreasing amounts later. This better reflects usage patterns for assets like vehicles that lose more value initially.
余额递减法每年对资产的账面净值应用固定百分比，导致早期折旧费用较高、后期递减。这更贴合车辆等最初价值损耗较大的资产的使用模式。
Carrying amount (net book value) is the amount at which an asset is recognised in the statement of financial position after deducting accumulated depreciation and any accumulated impairment losses. It is not an attempt to show market value.
账面净值是资产扣除累计折旧和累计减值损失后在财务状况表中确认的金额。它并非试图展示市场价值。
7. Accounting Concepts and Conventions | 会计概念与惯例
Accounting concepts underpin the preparation of true and fair financial statements. For AS WJEC, you must be able to define, explain, and apply key concepts including going concern, accruals, consistency, prudence, materiality, and business entity.
会计概念支撑着真实公允财务报表的编制。对于 AS WJEC，你必须能够定义、解释并应用关键概念，包括持续经营、权责发生制、一致性、审慎性、重要性和企业实体。
Going concern assumes that the entity will continue in operational existence for the foreseeable future, with neither the intention nor the need to liquidate or significantly curtail its operations. This justifies carrying non-current assets at historical cost less depreciation rather than break-up values.
持续经营概念假设企业在可预见的未来将持续经营，既无意图也无需要清算或大幅缩减经营规模。这为按历史成本减折旧而非清算价值计量非流动资产提供了依据。
Accruals concept requires that income and expenses are recognised in the period to which they relate, irrespective of the timing of cash receipts and payments. Accrued expenses and prepaid expenses are typical adjusting entries that arise from applying this concept.
权责发生制概念要求收入和费用在其所属期间确认，无论现金收付发生在何时。应计费用和预付费用是应用此概念产生的典型调整分录。
Prudence dictates that caution should be exercised when making judgments under conditions of uncertainty. Assets and income should not be overstated, and liabilities and expenses should not be understated. Provisions for doubtful debts and valuing inventory at lower of cost and NRV both flow from prudence.
审慎性概念规定在不确定条件下作出判断时应保持谨慎。资产和收入不应被高估，负债和费用不应被低估。坏账准备和按成本与可变现净值孰低法对存货计价均源于审慎性。
Consistency means that accounting treatments must be applied uniformly from one period to the next. If a business changes its depreciation method or inventory valuation basis, it must disclose the change and its effects. This allows meaningful year-on-year comparison.
一致性概念指会计处理方法必须在各期之间统一应用。如果企业变更折旧方法或存货计价基础，必须披露变更及其影响。这使年度间的比较有意义。
Materiality states that information is material if its omission or misstatement could influence the economic decisions of users taken on the basis of the financial statements. Immaterial items may be aggregated or written off in the period without elaborate allocation.
重要性概念指出，如果信息的遗漏或误报可能影响使用者依据财务报表做出的经济决策，则该信息是重要的。非重要性项目可以在当期汇总或一次性冲销，无需精细分配。
8. Ratio Analysis Terminology | 比率分析术语
Ratio analysis enables stakeholders to interpret financial statements meaningfully. Ratios are typically grouped into profitability, liquidity, and efficiency categories. Each ratio is an indicator that must be evaluated in context—against prior periods, budgeted figures, and industry benchmarks.
比率分析使利益相关者能够有意义地解读财务报表。比率通常分为盈利能力、流动性和效率类别。每个比率都是一个指标，必须结合背景进行评价——对比前期、预算数字和行业基准。
Profitability ratios assess the business's ability to generate earnings relative to a base, such as sales or capital employed. Gross profit margin is (Gross profit / Revenue) x 100%. Net profit margin is (Profit for the year / Revenue) x 100%. Both express profit as a percentage of sales.
盈利能力比率评估企业相对于某个基数（如销售或资本运用）的盈利生成能力。毛利润率为 (毛利润 / 收入) × 100%。净利润率为 (年度利润 / 收入) × 100%。两者均将利润表达为销售额的百分比。
Return on capital employed (ROCE) is a fundamental profitability ratio calculated as (Operating profit / Capital employed) x 100%. Capital employed equals total equity plus non-current liabilities (or total assets minus current liabilities). ROCE measures how efficiently the business uses its long-term funds.
资本运用收益率是基本的盈利能力比率，计算为 (经营利润 / 资本运用) × 100%。资本运用等于总所有者权益加非流动负债（或总资产减流动负债）。ROCE 衡量企业使用其长期资金的效率。
Liquidity ratios gauge the firm's ability to meet short-term obligations as they fall due. Current ratio is Current assets / Current liabilities. A ratio below 1:1 may indicate potential cash flow difficulties. Quick ratio (acid test) is (Current assets - Inventory) / Current liabilities, giving a stricter measure by excluding the least liquid current asset.
流动性比率衡量企业到期偿还短期债务的能力。流动比率为流动资产 / 流动负债。低于 1:1 的比率可能预示潜在现金流困难。速动比率（酸性测试）为 (流动资产 - 存货) / 流动负债，通过排除流动性最差的流动资产提供更严格的衡量。
Trade receivables collection period measures how many days, on average, the business takes to collect debts. It is (Trade receivables / Credit sales) x 365 days. A long collection period may squeeze cash flow and increase the risk of bad debts.
应收账款周转天数衡量企业平均需要多少天来收回欠款。计算公式为 (应收账款 / 赊销收入) × 365 天。较长的周转天数可能挤占现金流并增加坏账风险。
Trade payables payment period is (Trade payables / Credit purchases) x 365 days. It indicates how long the firm takes to pay its suppliers. While extending payment periods aids cash flow, it can damage supplier relationships and lead to lost early settlement discounts.
应付账款周转天数为 (应付账款 / 赊购金额) × 365 天。它表明企业支付供应商货款所需的时间。虽然延长付款期有助于现金流，但可能损害供应商关系并丧失提早付款折扣。
9. Source Documents and Books of Prime Entry | 原始凭证与原始账簿
Before transactions enter the double-entry system, they are recorded in source documents and books of prime entry. This creates a clear audit trail and supports the reliability of financial data. You must recognise invoices, credit notes, payment vouchers, and the day books in which they are summarised.
交易在进入复式记账系统之前，先记录在原始凭证和原始账簿中。这创造了清晰的审计轨迹，并支持财务数据的可靠性。你必须识认发票、贷项通知单、付款凭单以及汇总它们的日记账。
Invoice: Issued by a seller to a buyer detailing goods sold, quantities, prices, trade discount, and total amount due. It is the source for recording credit sales in the sales day book and credit purchases in the purchases day book.
发票：由卖方发给买方，详列所售商品、数量、价格、商业折扣和应付总额。它是将赊销记入销售日记账、将赊购记入采购日记账的原始凭证。
Credit note: Issued to reduce the amount owed, for example when goods are returned or an overcharge is discovered. It appears in the sales returns day book or purchases returns day book and will reduce the debtor's or creditor's balance accordingly.
贷项通知单：用于减少欠款金额，例如当商品被退回或发现多收款项时。它出现在销售退回日记账或采购退回日记账中，并相应减少债务人或债权人的余额。
Cash book is both a book of prime entry and a ledger account for cash and bank. It records all receipts and payments chronologically, with separate columns for cash, bank, and discounts allowed/received. The cash book balances are taken directly to the trial balance.
现金簿既是现金和银行的原始账簿，也是分类账账户。它按时间顺序记录所有收入和付款，分设现金、银行和给予/收到折扣的专栏。现金簿余额直接进入试算平衡表。
Petty cash book records small, routine expenditures like postage, stationery, and taxi fares. It operates on the imprest system, where the float is restored to a fixed amount by drawing a cheque for the total spent since the last replenishment.
零用现金簿记录小额日常支出，如邮资、文具和出租车费。它采用定额备用金制度运作，通过开具一张金额等于自上次补充以来总支出的支票，将备用金恢复至固定金额。
Journal is used for non-routine transactions that do not fit conveniently into other books: opening entries, year-end adjustments (accruals, prepayments, depreciation), correction of errors, and the purchase or sale of non-current assets on credit. Each journal entry includes a narrative explanation.
普通日记账用于不便于记入其他账簿的非例行交易：开账分录、年末调整（应计、预付、折旧）、错误更正以及赊购或赊销非流动资产。每笔日记账分录均包含叙述性说明。
10. Bank Reconciliation and Control Accounts | 银行对账与统驭账户
Bank reconciliation is a crucial control procedure that compares the cash book balance with the bank statement balance, identifying and explaining differences. It uncovers errors, omissions, and timing differences such as unpresented cheques and lodgements not yet credited.
银行对账是一项关键的控制程序，将现金簿余额与银行对账单余额进行比较，识别并解释差异。它揭示了错误、遗漏以及时间性差异，如未兑付支票和尚未入账的存款。
Unpresented cheques are cheques that have been issued and recorded in the cash book but have not yet been presented to the bank for payment by the recipient. They are deducted from the bank statement balance in the reconciliation.
未兑付支票是指已签发并在现金簿中记录，但收款人尚未向银行提示付款的支票。在对账中，它们从银行对账单余额中扣除。
Lodgements not yet credited (outstanding deposits) are amounts that have been paid into the bank and entered in the cash book, but the bank has not yet processed and recorded them on the statement date. They are added to the bank statement balance.
尚未入账的存款是指已经存入银行并记入现金簿，但在对账单日期银行尚未处理和记录的金额。它们被加回银行对账单余额中。
Sales ledger control account (total trade receivables account) summarises all transactions with credit customers. It records credit sales, sales returns, receipts from customers, and discounts allowed. Its balance should equal the sum of individual customer accounts in the sales ledger. Any difference signals an error needing investigation.
销货分类账统驭账户（应收账款总账）汇总与所有赊销客户的所有交易。它记录赊销、销售退回、来自客户的收款和给予的折扣。其余额应等于销货分类账中各个客户账户的总和。任何差异都表明需要调查的错误。
Purchases ledger control account (total trade payables account) aggregates transactions with credit suppliers. It records credit purchases, purchase returns, payments made, and discounts received. Reconciliation between the control account and the individual supplier accounts in the purchases ledger is a vital internal check.
购货分类账统驭账户（应付账款总账）汇总与所有赊购供应商的交易。它记录赊购、采购退回、已付款项和收到的折扣。统驭账户与购货分类账中各个供应商账户之间的核对是一项至关重要的内部检查。
11. Capital vs. Revenue Expenditure | 资本性支出与收益性支出
Distinguishing between capital and revenue expenditure is critical because it determines whether an item appears on the statement of financial position as an asset or is charged wholly to the income statement. An incorrect classification distorts both profit and asset values.
区分资本性支出与收益性支出至关重要，因为它决定了某项支出是作为资产出现在财务状况表上，还是全部计入损益表。错误分类会扭曲利润和资产价值。
Capital expenditure is spending incurred to acquire, upgrade, or extend the life of a non-current asset. Examples include the purchase price of machinery, legal fees for acquiring property, and the cost of a major engine overhaul that extends a vehicle's useful life. Capital expenditure is capitalised—debited to a non-current asset account and depreciated over its useful life.
资本性支出是为取得、升级或延长非流动资产使用寿命而发生的支出。例子包括机器的买价、取得不动产的法律费用，以及延长车辆使用寿命的重大发动机大修成本。资本性支出被资本化——借记非流动资产账户，并在其使用寿命内计提折旧。
Revenue expenditure is incurred for day-to-day running and maintenance of the business. It consists of expenses that benefit only the current accounting period, such as repairs, fuel, rent, and wages. Revenue expenditure is charged fully to the income statement in the period when it is incurred.
收益性支出是为企业日常运营和维护而发生的支出。它由仅使当前会计期间受益的费用组成，如修理、燃料、租金和工资。收益性支出在其发生当期全额计入损益表。
A common examination scenario requires you to identify whether expenditure is capital or revenue. For instance, the cost of replacing a broken window is revenue (repair), whereas the cost of adding an entirely new wing to a factory building is capital (improvement). Getting this distinction right is fundamental to accurate financial reporting.
常见的考试场景要求你识别支出是资本性还是收益性。例如，更换一扇破窗是收益性支出（修理），而在厂房上新增一个翼楼则是资本性支出（改良）。正确区分这一区别是准确财务报告的基础。
12. Memorisation Techniques and Exam Tips | 记忆技巧与考试提示
Retaining accounting terminology requires active engagement. Use flashcards with the term on one side and the definition plus a practical example on the other. Group terms by topic rather than alphabetically—your brain recalls knowledge best when it is structured logically around the frameworks you use in the examination.
记住会计术语需要积极参与。使用闪卡，一面写术语，另一面写定义加实例。按主题而非字母顺序对术语进行分组——当知识围绕考试中使用的框架进行逻辑结构时，你的大脑回忆效果最佳。
Practice explaining each term aloud in both English and Chinese, as if teaching a peer. This 'dual-coding' approach in two languages deepens understanding and highlights any gaps in your knowledge. Write out journal entries and ledger accounts for each transaction type to embed the debit and credit rules mechanically.
练习用中英双语大声解释每个术语，就像在教同学一样。这种中英'双重编码
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