📚 KS3 Cambridge Accounting: Key Terms Quick Memorisation Guide | KS3 剑桥会计：关键术语速记指南
Mastering accounting starts with learning its special language. This quick memorisation guide for KS3 Cambridge Accounting gives you simple definitions and memory tricks for the most important terms. By understanding these building blocks, you will find it much easier to read financial information, solve problems and build your confidence in class.
掌握会计学要从攻克它的专门术语开始。这份 KS3 剑桥会计速记指南用简单的定义和记忆窍门帮你拿下最重要的术语。理解了这些基础模块，你就能更容易读懂财务信息、解题，并在课堂上建立信心。
1. Basic Accounting Terms | 基础会计术语
Asset: Anything a business owns or controls that has value and can bring future economic benefits. Examples include cash, inventory, vehicles and buildings.
资产：企业拥有或控制的、有价值且能带来未来经济利益的任何东西。例如现金、存货、车辆和房屋。
Liability: A debt or obligation that a business owes to others. Examples are bank loans, money owed to suppliers (trade payables) and unpaid expenses.
负债：企业欠他人的债务或义务。例如银行贷款、应付给供应商的款项和未付费用。
Equity (or Capital): The owner's claim on the assets of the business after all liabilities have been paid off. It represents the net worth of the business from the owner's perspective.
权益（或资本）：所有负债清偿后，所有者对企业资产的剩余索取权。它代表从所有者角度看的企业净值。
Revenue (or Income): Money earned from selling goods or providing services. It is recorded when the sale happens, not necessarily when cash is received.
收入：销售商品或提供服务所赚取的款项。它在销售发生时记录，而不一定是在收到现金时。
Expense: Costs incurred in running a business to generate revenue, such as rent, wages and electricity.
费用：企业经营过程中为创造收入而发生的成本，比如租金、工资和电费。
2. The Accounting Equation | 会计等式
The accounting equation is the foundation of the whole subject. It shows that what a business owns is funded by what it owes and what the owner has invested. Think of it as a balance that must always stay equal.
会计等式是整个学科的基础。它说明企业拥有的东西是由它欠别人的和所有者投入的资金共同支撑的。可以把它想象成一个必须永远保持平衡的天平。
Assets = Liabilities + Equity
Every single business transaction affects this equation, but it must always balance. If a business buys a van with a loan, assets (van) go up and liabilities (loan) go up by the same amount. If the owner puts in more cash, both assets (cash) and equity increase. This dual effect is the secret behind double-entry bookkeeping.
每一笔企业交易都会影响这个等式，但它必须始终保持平衡。如果企业通过贷款购买了一辆货车，资产（货车）增加，同时负债（贷款）等额增加。如果所有者投入更多现金，资产（现金）和权益同时增加。这种双重影响正是复式记账的秘密。
3. Debits and Credits Made Easy | 轻松理解借方与贷方
In accounting, every transaction is recorded in at least two accounts using debits (Dr) and credits (Cr). A simple way to remember their rules is with the acronym DEAD CLIC.
在会计中，每笔交易至少要用借方 (Dr) 和贷方 (Cr) 记录在两个账户里。一个简单的记忆方法是用缩略词 DEAD CLIC。
DEAD – Debit increases: Expenses, Assets, Drawings.
DEAD – 借记增加：费用 (Expenses)、资产 (Assets)、提款 (Drawings)。
CLIC – Credit increases: Liabilities, Income, Capital.
CLIC – 贷记增加：负债 (Liabilities)、收入 (Income)、资本 (Capital)。
You can also remember that assets normally have a debit balance, while liabilities and equity normally have a credit balance. If you buy stationery with cash, you debit the expense account (stationery) and credit the asset account (cash).
你还可以记住，资产通常有借方余额，而负债和权益通常有贷方余额。如果用现金购买文具，就借记费用账户（文具），贷记资产账户（现金）。
| Account Type | To Increase | Normal Balance |
| Asset | Debit | Debit |
| Liability | Credit | Credit |
| Equity/Capital | Credit | Credit |
| Revenue | Credit | Credit |
| Expense | Debit | Debit |
4. Source Documents | 原始凭证
Before any transaction is recorded in the books, there must be a source document. These are the original pieces of paper or digital records that prove a transaction took place. They provide the information needed to make accounting entries.
在任何交易记入账簿之前，都必须有一份原始凭证。这些是证明交易发生的原始纸质或数字记录。它们提供了做会计分录所需的信息。
Invoice: Issued when goods or services are sold on credit. It shows the amount the customer owes.
发票：以赊账方式销售商品或服务时开具。它列示了客户欠款的金额。
Receipt: Given when cash is paid or received immediately. It confirms that money has changed hands.
收据：在现金即时支付或收取时提供。它确认钱款已经转手。
Credit note: Sent to a customer when goods are returned or an overcharge has been made, reducing the amount owed.
贷项通知单：当顾客退货或被多收钱时发送给顾客，用于减少欠款金额。
Debit note: Sent by a buyer to a supplier to request a credit note or to adjust an undercharge.
借项通知单：由买方发送给供应商，用以要求贷项通知单或调整少收的款项。
5. Journals and Day Books | 日记账和日账
Transactions are first recorded in day books, also called books of prime entry. These are like diaries that group similar transactions together before they are posted to the ledger.
交易首先记录在日账中，日账也叫原始分录簿。它们就像日记，先把相似的交易归拢在一起，然后再过入分类账。
Sales Day Book: Records all credit sales. Each entry comes from a sales invoice.
销售日账：记录所有赊销交易。每条记录都来自销售发票。
Purchases Day Book: Records all credit purchases. It uses purchase invoices.
采购日账：记录所有赊购交易。它依据采购发票。
Sales Returns Day Book: Records goods returned by credit customers, using credit notes.
销售退回日账：记录赊销客户退回的商品，依据贷项通知单。
Purchases Returns Day Book: Records goods returned to suppliers.
采购退回日账：记录退还给供应商的商品。
Cash Book: A combined book that records all cash and bank transactions, both receipts and payments. It acts as both a day book and a ledger account.
现金簿：记录所有现金和银行交易的合并账簿，既包括收入也包括付款。它同时起到日账和分类账账户的作用。
General Journal: Used for transactions that do not fit into the other day books, such as correcting errors, writing off bad debts or recording depreciation.
普通日记账：用于不适合其他日账的交易，例如更正错账、核销坏账或记录折旧。
6. The Ledger and T-Accounts | 分类账与 T 型账户
The ledger is a collection of accounts, each showing the story of one item, such as 'Machinery', 'Sales' or 'Bank'. A T-account is a visual way to represent a ledger account, shaped like the letter 'T'. The left side is the debit side, the right side is the credit side.
分类账是账户的集合，每个账户都讲述一个项目的来龙去脉，比如“机器设备”“销售”或“银行存款”。T 型账户是用视觉方式表示分类账账户，形状像字母“T”。左方是借方，右方是贷方。
When you post a transaction, you record the date, details and amount on the correct side. At the end of a period, you balance off the account: if the debit side is larger, there is a debit balance; if the credit side is larger, there is a credit balance. Learning to draw and balance T-accounts is one of the most useful skills for beginners.
过账时，你要在正确的那一方记录日期、摘要和金额。期末，你要对账户进行结转：如果借方总额更大，就有借方余额；如果贷方总额更大，就有贷方余额。学会绘制并结转 T 型账户是对初学者最有用的技能之一。
7. Trial Balance | 试算平衡表
A trial balance is a list of all the ledger account balances at a particular date, with debit balances in one column and credit balances in another. Its main purpose is to check that the total debits equal the total credits, proving that the double-entry system is mathematically correct.
试算平衡表是在特定日期列示所有分类账账户余额的清单，借方余额列在一栏，贷方余额列在另一栏。它的主要目的是检查借方总额是否等于贷方总额，从而验证复式记账系统在数学上是正确的。
Even if a trial balance balances, there could still be errors, such as recording an amount in the wrong account or missing a transaction entirely. But an unbalanced trial balance is a clear signal that a mistake must be found before financial statements can be prepared.
即便试算平衡表平衡了，仍可能存在错误，例如将金额记入错误的账户或完全漏记一笔交易。但试算表不平衡则是一个明确的信号，说明在编制财务报表之前必须找出错误。
8. Income Statement | 利润表
The income statement, sometimes called the profit and loss account, measures a business's financial performance over a period of time, such as a month or a year. It shows whether the business made a profit or a loss.
利润表，有时也叫损益表，衡量企业在某一段时间（如一个月或一年）内的财务业绩。它显示企业是盈利还是亏损。
Revenue minus Cost of Sales gives Gross Profit. Then other expenses (like rent, advertising and salaries) are subtracted to arrive at Net Profit. The formula for net profit is:
收入减去销售成本得出毛利。然后减去其他费用（如租金、广告费和工资）就得出了净利润。净利润的计算公式是：
Net Profit = Gross Profit – Other Expenses
A handy memory trick is to think of Revenue as the top line and Net Profit as the bottom line. A profitable income statement is a sign that the business is operating successfully.
一个方便的记法是把收入看作顶线，把净利润看作底线。利润表显示盈利，意味着企业经营成功。
9. Statement of Financial Position | 财务状况表
The statement of financial position, often called the balance sheet, is a snapshot of a business's assets, liabilities and equity on a specific date. It is based directly on the accounting equation and shows what the business owns and owes.
财务状况表，通常叫作资产负债表，是企业在特定日期资产、负债和权益的快照。它直接建立在会计等式之上，展示企业拥有什么和欠什么。
The layout can be vertical or horizontal. In a simple vertical format, non-current assets (like machinery and vehicles) are listed first, then current assets (like inventory and trade receivables). Current liabilities (due within one year) are subtracted from current assets to find net current assets. Then non-current liabilities are deducted. Finally, the net assets are matched with the equity section, which includes capital plus retained profits minus drawings.
它的格式可以是垂直式或水平式。在简单的垂直格式中，先列示非流动资产（如机器设备和车辆），然后是流动资产（如存货和应收账款）。从流动资产中减去流动负债（一年内到期）得出净流动资产。再减去非流动负债。最后，净资产要与权益部分匹配，权益包括资本加留存利润减去提款。
Remember: the statement of financial position does not show profit directly – it shows the financial position resulting from all past profits and losses.
请记住：财务状况表不直接显示利润——它显示的是由所有历史盈亏累积形成的财务状况。
10. Memory Hacks for Key Terms | 关键术语记忆法
Use these quick associations to make the vocabulary stick:
使用这些快速联想来记住术语：
ALOE for the core elements: Assets, Liabilities, Owner's Equity. Like the aloe vera plant, the accounting equation heals all confusion.
ALOE 代表核心要素：资产 (Assets)、负债 (Liabilities)、所有者权益 (Owner's Equity)。就像芦荟 (aloe vera) 植物一样，会计等式可以治愈所有困惑。
DEAD CLIC for debit and credit increases. Picture a dead man clicking a pen to remember which accounts debit increases and which credit increases.
DEAD CLIC 记住借方和贷方增加规则。想象一个死人在按笔，来记住哪些账户借记增加、哪些贷记增加。
SOFP = Statement Of Financial Position. Think of "Sofa" – the statement is like a photograph of the business sitting comfortably on a sofa.
SOFP = 财务状况表 (Statement Of Financial Position)。联想“沙发”——财务状况表就像企业坐在沙发上的一张照片。
PEARLS for the order of current assets in a balance sheet: Prepayments, Expenses (prepaid), Accounts receivable (trade receivables), Receivables (other), Loans (short-term), Stock (inventory). This is a more advanced ordering, but for KS3, think of inventory and receivables as the main current assets.
PEARLS 记忆资产负债表中流动资产顺序：预付款 (Prepayments)、预付费用 (Expenses prepaid)、应收账款 (Accounts receivable)、其他应收款 (Receivables)、短期贷款 (Loans)、存货 (Stock)。不过对 KS3 来说，把存货和应收账款当作主要流动资产即可。
Always create your own funny sentences. For example: 'Clever Lions Read Income Statements' to remember that Credit increases Liabilities and Revenue (and Income). The more personal the trick, the more memorable it will be.
一定要创造你自己的趣味句子。例如：“聪明的狮子读利润表”来记住贷记增加负债和收入。方法越个人化，就越难忘。
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