📚 A-Level CAIE Accounting: Glossaries Quick Memory Guide | A-Level CAIE 会计：词汇术语速记指南
Mastering key accounting terms is the foundation for success in CAIE A-Level Accounting (9706). This guide breaks down essential vocabulary into bite-sized groups with memory hooks, helping you retain definitions quickly and apply them accurately in exams.
掌握关键会计术语是 CAIE A-Level 会计 (9706) 取得高分的基础。本指南将核心词汇拆分成易于记忆的小组，并配以速记线索，帮助你快速记住定义，并在考试中准确运用。
1. Fundamental Accounting Elements | 基本会计要素
Assets – resources controlled by the business from past events, expected to bring future economic benefits.
资产 – 企业因过去事项而控制的、预期会带来未来经济利益的资源。（记忆口诀：我拥有的）
Liabilities – present obligations arising from past events, the settlement of which will lead to an outflow of resources.
负债 – 由过去事项产生的现时义务，清偿该义务会导致经济资源流出企业。（记忆口诀：我欠别人的）
Equity – the residual interest in the assets after deducting all liabilities; often called 'owner's capital'.
权益 – 扣除所有负债后剩余的利益，常称为"业主资本"。（记忆：资产 = 负债 + 权益）
Income – increases in economic benefits during the period in the form of inflows or enhancements of assets.
收入 – 当期经济利益的增加，表现为资产流入或增值。
Expenses – decreases in economic benefits during the period; outflows or depletions of assets.
费用 – 当期经济利益的减少，表现为资产流出或耗费。
2. Assets in Detail | 资产细览
Non-current assets – long-term resources held for continuing use in the business (e.g., machinery, buildings), not intended for resale.
非流动资产 – 供企业持续使用而非出售的长期资源（如机器、房屋）。
Current assets – short-term assets expected to be turned into cash or used up within one year (e.g., inventory, trade receivables, cash).
流动资产 – 预计在一年内变现或耗用的短期资产（如存货、应收账款、现金）。
Trade receivables – amounts owed by credit customers for goods sold or services rendered.
应收账款 – 赊销商品或提供服务后，顾客所欠的款项。
Inventory – goods held for sale in the ordinary course of business, or materials and supplies to be consumed in production.
存货 – 在正常经营中持有以待出售的货物，或将在生产中消耗的材料和物料。
3. Liabilities and Equity | 负债与权益
Current liabilities – obligations expected to be settled within the business's normal operating cycle or within 12 months (e.g., trade payables, bank overdraft).
流动负债 – 预期在正常营业周期或12个月内清偿的债务（如应付账款、银行透支）。
Non-current liabilities – debts that are not expected to be settled within 12 months (e.g., long-term bank loan, debentures).
非流动负债 – 预计偿还期超过12个月的债务（如长期银行借款、债券）。
Share capital – the money a company raises by issuing shares to investors; part of equity.
股本 – 公司通过向投资者发行股份筹集的资金，属于权益的一部分。
Retained earnings – accumulated profits that have not been distributed to shareholders as dividends, reinvested in the business.
留存收益 – 未作为股利分配给股东的累积利润，重新投入企业。
4. Income and Expenses | 收入与费用
Revenue (Sales) – income arising from the ordinary activities of the business, typically from selling goods or providing services.
营业收入（销售收入） – 来自企业日常活动的收入，通常为销售商品或提供劳务所得。
Other income – gains from non-core activities such as rent received, interest income, or profit on sale of non-current assets.
其他收入 – 非核心活动产生的收益，如租金收入、利息收入或非流动资产出售利润。
Cost of sales – the direct cost of goods sold, calculated as opening inventory + purchases – closing inventory.
销售成本 – 已售商品的直接成本，计算公式：期初存货 + 购货 – 期末存货。
Operating expenses – costs incurred in running the business that are not directly linked to units produced (e.g., rent, salaries, utilities).
经营费用 – 经营企业所产生的、与产品单位不直接挂钩的支出（如租金、薪金、水电费）。
5. Depreciation and Bad Debts | 折旧与坏账
Depreciation – the systematic allocation of a non-current asset's cost over its useful life, reflecting wear and tear, obsolescence, or usage.
折旧 – 在非流动资产的使用寿命内系统分摊其成本，反映磨损、过时或使用状况。
Straight-line method – an equal amount of depreciation is charged each year: (cost – residual value) ÷ useful life.
直线法 – 每年计提等额折旧：（成本 – 残值）÷ 使用年限。
Reducing balance method – a fixed percentage of the carrying amount is charged each year, giving higher depreciation in early years.
余额递减法 – 每年按固定百分比对账面净值计提折旧，早期折旧额较大。
Bad debts – amounts owed by trade receivables that are deemed irrecoverable and written off as an expense.
坏账 – 经认定无法收回的应收账款，作为费用注销。
Allowance for doubtful debts – a provision created to anticipate possible future bad debts, based on a percentage of trade receivables or specific aging analysis.
坏账准备 – 根据应收账款百分比或账龄分析，为可能发生的坏账预先计提的准备。
6. Inventory Valuation | 存货估值
FIFO (First-in, first-out) – assumes the earliest purchased inventory is sold first; closing inventory consists of the most recent purchases.
先进先出法 (FIFO) – 假设最早购入的存货先售出；期末存货由最近购入的货物构成。
AVCO (Weighted average cost) – a new average cost per unit is calculated after each purchase or at period end, used to value both cost of sales and closing inventory.
加权平均成本法 (AVCO) – 每次购货后或期末计算新的平均单位成本，用于计算销售成本和期末存货。
Net realisable value (NRV) – the estimated selling price less any costs necessary to make the sale; inventory is valued at the lower of cost and NRV.
可变现净值 (NRV) – 估计售价减去为完成销售还需发生的一切成本；存货按成本与可变现净值孰低计价。
7. Financial Statements | 财务报表
Income statement – a report showing the financial performance over a period, summarising revenue and expenses to arrive at profit or loss for the year.
利润表 – 反映某一期间财务业绩的报表，汇总收入和费用，得出年度损益。
Statement of financial position – a snapshot of the business's assets, liabilities, and equity at a specific date, also known as the balance sheet.
财务状况表 – 反映企业在特定日期资产、负债和权益状况的快照，亦称资产负债表。
Statement of cash flows – shows the inflows and outflows of cash and cash equivalents, categorised into operating, investing, and financing activities.
现金流量表 – 列示现金及现金等价物的流入流出，按经营、投资和筹资活动分类。
Statement of changes in equity – reconciles the opening and closing equity, showing details of share capital, reserves, and dividends.
权益变动表 – 调节期初与期末权益，列示股本、储备及股利等详细信息。
8. Ratio Analysis | 比率分析
Current ratio = current assets ÷ current liabilities; measures ability to meet short-term obligations.
流动比率 = 流动资产 ÷ 流动负债；衡量短期偿债能力。
Quick ratio (acid-test) = (current assets – inventory) ÷ current liabilities; a stricter test of liquidity excluding inventory.
速动比率（酸性测试） = （流动资产 – 存货）÷ 流动负债；剔除存货后更严格的流动性测试。
Gross profit margin = (gross profit ÷ revenue) × 100%; shows percentage of sale revenue retained as gross profit.
毛利率 = （毛利 ÷ 营业收入）× 100%；反映营业收入保留为毛利的百分比。
Net profit margin = (net profit before interest and tax ÷ revenue) × 100%; indicates overall profitability after all expenses.
净利率 = （息税前净利润 ÷ 营业收入）× 100%；显示扣除所有费用后的综合盈利能力。
ROCE (Return on capital employed) = (operating profit ÷ capital employed) × 100%; evaluates the return generated from long-term funds.
运用资本回报率 (ROCE) = （营业利润 ÷ 运用资本）× 100%；衡量长期资金产生的回报。
9. Cost Classification | 成本分类
Direct costs – expenses that can be traced directly to a specific product or service (e.g., raw materials, direct labour).
直接成本 – 可直接追溯至特定产品或服务的支出（如原材料、直接人工）。
Indirect costs (Overheads) – costs that cannot be easily traced to a single product, such as factory rent, supervisors' salaries, and utilities.
间接成本（制造费用） – 不易直接归属于某一产品的成本，如厂房租金、主管薪金和水电费。
Fixed costs – costs that remain constant in total regardless of output level within a relevant range (e.g., rent, insurance).
固定成本 – 在相关范围内，总额不随产量变动的成本（如租金、保险费）。
Variable costs – costs that change directly in proportion to the level of production (e.g., raw materials, piece-rate wages).
变动成本 – 总额与产量同比例变动的成本（如原材料、计件工资）。
Semi-variable costs – have both fixed and variable components (e.g., telephone bill with line rental + usage charge).
半变动成本 – 同时包含固定和变动部分（如电话费有月租费和通话费）。
10. Marginal Costing and Break-even | 边际成本与盈亏平衡
Marginal cost – the cost of producing one additional unit, usually equal to variable cost per unit in the short run.
边际成本 – 多生产一单位产品所增加的成本，短期内通常等于单位变动成本。
Contribution = selling price per unit – le cost per unit; the amount that goes towards covering fixed costs and generating profit.
边际贡献 = 单位售价 – 单位变动成本；用于补偿固定成本并创造利润的金额。
Break-even point – the level of sales where total revenue equals total costs, resulting in zero profit. Formula: fixed costs ÷ contribution per unit.
盈亏平衡点 – 总收入等于总成本、利润为零的销售水平。公式：固定成本 ÷ 单位边际贡献。
Margin of safety = actual or budgeted sales – break-even sales; indicates how much sales can fall before a loss occurs.
安全边际 = 实际或预算销售额 – 盈亏平衡销售额；显示在发生亏损前销售额可下降的幅度。
11. Budgeting and Standard Costing | 预算与标准成本
Budget – a detailed financial plan for a future period, expressed in monetary terms, used for planning and control.
预算 – 以货币形式表示的未来一段时期的详细财务计划，用于规划和控制。
Flexible budget – a budget that adjusts for different levels of activity, recalculating variable costs and revenues based on actual output.
弹性预算 – 可根据不同活动水平调整的预算，根据实际产量重新计算变动成本和收入。
Standard cost – a predetermined unit cost for material, labour, and overhead, used as a benchmark for measuring performance.
标准成本 – 预设的单位材料、人工和制造费用成本，用作绩效衡量基准。
Standard costing – a control technique that compares standard costs with actual costs to identify variances.
标准成本法 – 将标准成本与实际成本进行比较以识别差异的控制技术。
12. Accounting Principles and Concepts | 会计原则与概念
Going concern – the assumption that the business will continue operating for the foreseeable future, so assets are valued on a continuing-use basis.
持续经营 – 假设企业在可预见的将来会继续运营，因此资产按持续使用基础计价。
Accruals (matching) – revenue and expenses are recognised when earned or incurred, not when cash is received or paid; ties transactions to the correct period.
权责发生制（配比原则） – 收入和费用在赚取或发生时确认，而非现金收付时，将交易归属至正确期间。
Prudence (conservatism) – requires that assets and income are not overstated and liabilities and expenses are not understated; losses should be recognised as soon as they are foreseen.
谨慎性（稳健性） – 要求不高估资产和收入，不低估负债和费用；一旦预见损失就应确认。
Consistency – the same accounting treatments should be applied from period to period to enable meaningful comparison; changes must be disclosed.
一致性 – 各期间应采用相同的会计处理方法以实现有意义的比较；若有变更必须披露。
Materiality – information is material if its omission or misstatement could influence the decisions of users; insignificant items can be treated with less strict application of standards.
重要性 – 若信息的遗漏或错报可能影响使用者决策，则该信息具有重要性；不重要的项目可以不严格按准则处理。
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