📚 KS3 CIE Accounting: Essential Vocabulary Memory Guide | KS3 CIE 会计：核心词汇速记指南
Mastering accounting starts with understanding its language. This guide breaks down key terms you will encounter in KS3 CIE Accounting, pairing English definitions with Chinese explanations and memory tips to help you build a strong foundation quickly.
掌握会计从理解它的语言开始。本指南拆解了你在 KS3 CIE 会计课程中会遇到的关键术语，将英文定义与中文解释和记忆技巧配对，帮助你快速打下坚实的基础。
1. Assets | 资产
An asset is anything a business owns that has value and can be used to generate future economic benefits. Examples include cash, inventory, equipment, and buildings.
资产是企业拥有的、有价值且能用于产生未来经济利益的任何东西。例如现金、存货、设备和建筑物。
- Think "what we OWN" — cash in hand, stock on shelves, computers, delivery vans.
- 记住“我们拥有什么”——手头的现金、货架上的存货、电脑、送货车。
- Memory tip: "Asset" sounds like "a set" of resources. Imagine a set of tools that help the business run.
- 记忆技巧：“Asset”听起来像“一套”资源。想象一套帮助业务运转的工具。
2. Liabilities | 负债
A liability is a debt or obligation that a business owes to others. It represents claims against the business’s assets. Bank loans, trade payables, and unpaid wages are common liabilities.
负债是企业欠他人的债务或义务。它代表对企业资产的求偿权。银行贷款、应付账款和未付工资是常见的负债。
- Think "what we OWE" — money borrowed from a bank, amounts due to suppliers, tax not yet paid.
- 记住“我们欠什么”——从银行借的钱、应付供应商的款项、未缴的税款。
- Memory tip: "Liability" contains "liable", meaning responsible. The business is liable to pay these amounts back.
- 记忆技巧：“Liability”包含“liable”，意为有责任的。企业有责任偿还这些款项。
3. Capital / Owner’s Equity | 资本 / 所有者权益
Capital (or owner’s equity) is the money or value that the owner has invested in the business, plus accumulated profits kept in the business. It represents the owner’s stake.
资本（或所有者权益）是所有者投入企业的资金或价值，加上留在企业中的累计利润。它代表所有者的权益。
- Think "owner’s CLAIM on assets" — after all liabilities are paid, the leftovers belong to the owner.
- 记住“所有者对资产的求偿权”——所有负债清偿后，剩余的部分归所有者所有。
- The accounting equation: Assets = Liabilities + Capital. If assets are £10,000 and liabilities £4,000, capital must be £6,000.
- 会计等式：资产 = 负债 + 资本。如果资产为 £10,000，负债为 £4,000，则资本必为 £6,000。
4. Revenue / Sales | 收入 / 销售额
Revenue is the income earned from selling goods or providing services. It does not mean profit; it is simply the total amount received (or receivable) before deducting any costs.
收入是通过销售商品或提供服务所赚取的所得。它不意味着利润；它只是扣除任何成本之前收到（或应收）的总金额。
- Think "money COMING IN from normal business activities" — selling lemonade, repairing phones, consulting fees.
- 记住“从正常经营活动中进来的钱”——卖柠檬水、修手机、咨询费。
- Revenue is recorded when the sale happens, even if cash is not received yet (accrual concept).
- 收入在销售发生时记录，即使现金尚未收到（权责发生制概念）。
5. Expenses | 费用
Expenses are the costs a business incurs to earn revenue. They reduce the profit. Rent, electricity, wages, and advertising are typical expenses.
费用是企业为赚取收入而发生的成本。它们会减少利润。租金、电费、工资和广告费是典型的费用。
- Think "money GOING OUT to keep the business running" — paying for a shop, internet, staff.
- 记住“为维持业务运转而流出的钱”——支付店铺租金、网络费用、员工工资。
- The formula: Profit = Revenue – Expenses. Keeping expenses low helps increase profit.
- 公式：利润 = 收入 – 费用。控制低费用有助于增加利润。
6. Profit | 利润
Profit is the surplus remaining after all expenses have been deducted from revenue. If expenses exceed revenue, the result is a loss.
利润是从收入中扣除所有费用后的剩余。如果费用超过收入，结果就是亏损。
- Profit is not the same as cash in the bank; some profits may be tied up in debtors (receivables) or stock.
- 利润不等同于银行里的现金；一部分利润可能被套在欠款（应收账款）或存货中。
- Gross profit = Sales revenue – Cost of sales. Net profit = Gross profit – Operating expenses.
- 毛利 = 销售收入 – 销售成本。净利润 = 毛利 – 营业费用。
7. Trade Payables / Creditors | 应付账款 / 债权人
A trade payable is a person or business to whom the company owes money for goods or services bought on credit. They are a liability.
应付账款是指公司因赊购商品或服务而欠其款项的个人或企业。它是一项负债。
- Think "we bought NOW, pay LATER" — the supplier gives us 30 days to pay. The supplier becomes a trade payable.
- 记住“我们现在买，以后付”——供应商给我们30天付款期。该供应商就成为应付账款。
- Memory: "Payable" = need to PAY. You can picture a stack of unpaid invoices on the "to pay" pile.
- 记忆：“Payable”=需要支付。可以想象一堆未付发票放在“待付”文件格里。
8. Trade Receivables / Debtors | 应收账款 / 债务人
A trade receivable is a person or business that owes money to the company because they bought goods or services on credit. They are an asset (the right to receive cash).
应收账款指因赊购商品或服务而欠公司款项的个人或企业。它是一项资产（收取现金的权利）。
- Think "we sold NOW, collect cash LATER" — a customer takes goods and promises to pay next month. They become a trade receivable.
- 记住“我们现在卖，以后收钱”——客户拿走商品并承诺下月付款。他们成为应收账款。
- Memory: "Receivable" = will RECEIVE cash. Visualise a piggy bank with an IOU note inside.
- 记忆：“Receivable”=会收到现金。想象储钱罐里有一张欠条。
9. Cost of Sales (Cost of Goods Sold) | 销售成本
Cost of sales is the direct cost of the goods that have been sold. It includes the purchase price of stock, freight-in, and any cost needed to bring inventory to saleable condition.
销售成本是已售商品的直接成本。它包括存货的进货价、进货运费以及为使存货达到可销售状态所需的任何成本。
- Formula: Opening inventory + Purchases – Closing inventory = Cost of Sales.
- 公式：期初存货 + 采购 – 期末存货 = 销售成本。
- Only the cost of the goods that have actually been sold is an expense; unsold goods remain as an asset (inventory) on the statement of financial position.
- 只有实际售出商品的成本才是费用；未售出的商品在财务状况表中仍作为资产（存货）。
10. Inventory / Stock | 存货 / 库存
Inventory refers to goods a business holds for resale. It is a current asset because it will be sold within the next 12 months.
存货指企业持有供转售的商品。它是一项流动资产，因为会在未来12个月内售出。
- Three types: raw materials, work-in-progress, and finished goods. At KS3, we usually mean finished goods.
- 三种类型：原材料、在制品和制成品。KS3阶段我们通常指制成品。
- Valuing inventory correctly matters: if closing inventory is too high, cost of sales is too low, and profit is overstated.
- 正确估价存货很重要：如果期末存货多计，销售成本就低计，利润就被高估。
11. Cash vs Profit | 现金与利润的区别
Cash is the physical money or bank balance available immediately. Profit is an accounting measure of performance over a period. They are not the same.
现金是立即可用的实物货币或银行存款。利润是衡量一段时间经营业绩的会计指标。两者并不相同。
- A business can show a profit but have no cash; for example, if it made many credit sales that are still unpaid.
- 企业可能显示有利润却没有现金；例如，它有很多赊销交易，但款项尚未收回。
- A business can have plenty of cash but make a loss; for example, by selling off assets or borrowing heavily.
- 企业也可能有大量现金却出现亏损；例如，通过变卖资产或大量借款获得现金。
- Always remember: Profit ≠ Cash. Understanding this is crucial.
- 时刻记住：利润 ≠ 现金。理解这一点至关重要。
12. Statement of Financial Position (formerly Balance Sheet) | 财务状况表（原资产负债表）
The Statement of Financial Position shows the assets, liabilities, and capital of a business at a specific point in time — like a financial snapshot. It proves the accounting equation.
财务状况表展示企业在某一特定时点的资产、负债和资本——就像一张财务快照。它证明了会计等式。
- Structure: Non-current assets, then current assets, then current liabilities, then non-current liabilities, then equity.
- 结构：非流动资产，然后是流动资产，然后是流动负债，然后是非流动负债，然后是权益。
- Current assets/liabilities are those expected to be turned into cash or paid within one year.
- 流动资产/负债是指预期一年内变现或清偿的项目。
- Memory tip: Think of it as a photo of everything the business owns and owes on the last day of the financial year.
- 记忆技巧：将其想象为在财务年度最后一天企业所有资产和负债的一张照片。
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