📚 IGCSE CCEA Accounting: Core Knowledge Checklist | IGCSE CCEA 会计：核心知识点梳理
This guide summarises the core knowledge required for the IGCSE CCEA Accounting course. It covers the double-entry system, ledger accounts, control accounts, adjustments, financial statements and the main accounting ratios needed for final examinations.
本指南总结了 IGCSE CCEA 会计课程所需的核心知识点。它涵盖了复式记账系统、分类账账户、控制账户、调整事项、财务报表以及期末考试所需的主要会计比率。
1. The Accounting Equation and Double Entry | 会计等式与复式记账
Accounting is built on the fundamental equation that links resources, obligations and the owner's interest.
会计建立在联系资源、义务和所有者权益的基本等式之上。
Assets = Liabilities + Equity
资产 = 负债 + 所有者权益
Every transaction has two effects, so each entry requires a debit and a credit of equal value.
每笔交易都有双重影响，因此每项分录都要求金额相等的借方和贷方。
The debit side records increases in assets and expenses; the credit side records increases in liabilities, equity and income.
借方记录资产和费用的增加；贷方记录负债、所有者权益和收入的增加。
The dual effect must always keep the accounting equation balanced after every transaction.
每一笔交易发生后，双重影响必须始终保持会计等式平衡。
For example, buying goods for cash increases purchases and decreases cash, so one asset falls while an expense rises.
例如，用现金购买商品会增加采购费用并减少现金，因此一项资产减少而一项费用增加。
2. Source Documents and Books of Prime Entry | 原始凭证与原始分录簿
Source documents provide evidence of transactions and are used to enter information into the accounting system.
原始凭证为交易提供证据，并用于将信息录入会计系统。
Invoices, credit notes, receipts and cheques are common source documents used by most businesses.
发票、贷项通知单、收据和支票是大多数企业使用的常见原始凭证。
Books of prime entry include the sales day book, purchases day book, returns inwards and outwards books, cash book and general journal.
原始分录簿包括销售日记账、采购日记账、销货退回和购货退回簿、现金簿以及普通日记账。
These books summarise similar transactions before amounts are posted to the ledger accounts.
这些账簿在金额过入分类账账户之前汇总类似的交易。
The cash book records all receipts and payments, and it acts as both a book of prime entry and a ledger account.
现金簿记录所有收款和付款，它既是原始分录簿，也是分类账账户。
3. Ledger Accounts and the Trial Balance | 分类账账户与试算平衡
Ledger accounts classify transactions into assets, liabilities, equity, income and expenses.
分类账账户将交易分类为资产、负债、所有者权益、收入和费用。
Each account has a debit side and a credit side, and the balance is carried down at the end of the period.
每个账户都有借方和贷方，期末余额结转至下期。
The trial balance lists all ledger balances in two columns to check that total debits equal total credits.
试算平衡表将所有分类账余额分两栏列示，以检查借方总额是否等于贷方总额。
A balanced trial balance does not prove that all entries are correct because some errors do not affect the totals.
试算平衡表平衡并不能证明所有分录都正确，因为有些差错不影响总额。
Errors such as complete omission, commission, compensating errors and errors of principle may still leave the trial balance balanced.
完全漏记、串户、抵消性差错和原则性差错等错误仍可能使试算平衡表保持平衡。
Errors that cause an imbalance include single entries, different debit and credit amounts, and casting errors.
导致试算不平衡的错误包括单边分录、借贷金额不一致以及加总错误。
4. Bank Reconciliation | 银行存款余额调节
The bank statement balance and the cash book balance often differ because of timing differences and unrecorded items.
银行对账单余额与现金簿余额常常因时间性差异和未记录项目而不同。
A bank reconciliation statement starts with one balance and adjusts for unpresented cheques, deposits in transit and bank charges.
银行存款余额调节表从其中一个余额出发，对未兑现支票、在途存款和银行手续费进行调整。
The adjusted bank balance should agree with the corrected cash book balance.
调整后的银行余额应与更正后的现金簿余额一致。
Unpresented cheques are cheques issued but not yet cleared by the bank, so they reduce the bank statement balance.
未兑现支票是已签发但银行尚未清算的支票，因此它们会减少银行对账单余额。
Deposits in transit are amounts paid into the bank but not yet recorded on the bank statement, so they increase the statement balance.
在途存款是已存入银行但尚未记录在银行对账单上的金额，因此它们会增加对账单余额。
This procedure helps identify errors and ensures that the cash records are reliable.
这一程序有助于发现错误，并确保现金记录可靠。
5. Control Accounts | 控制账户
Control accounts summarise the total of individual ledger accounts, usually for sales ledger and purchases ledger.
控制账户汇总各个分类账账户的总额，通常用于销售分类账和采购分类账。
The sales ledger control account records credit sales, receipts from debtors, returns inwards and discounts allowed in total.
销售分类账控制账户汇总记录赊销、从债务人收到的款项、销货退回和允许的折扣。
The purchases ledger control account records credit purchases, payments to creditors, returns outwards and discounts received.
采购分类账控制账户汇总记录赊购、向债权人付款、购货退回和获得的折扣。
Control accounts help locate errors and provide a quick check on the accuracy of the underlying ledgers.
控制账户有助于查找错误，并能快速检查各明细分类账的准确性。
The closing balance on the sales ledger control account shows total trade receivables, while the purchases ledger control account shows total trade payables.
销售分类账控制账户的期末余额表示应收账款总额，而采购分类账控制账户的期末余额表示应付账款总额。
6. Depreciation and Disposal | 折旧与处置
Depreciation spreads the cost of a non-current asset over its useful life, matching the expense to the revenue earned.
折旧将非流动资产成本在其使用寿命内分摊，使费用与所赚取的收入相配比。
Straight-line depreciation = (Cost - Residual value) ÷ Useful life
直线法折旧 =（成本 - 残值）÷ 使用寿命
The reducing balance method applies a fixed percentage to the net book value each year.
余额递减法每年按固定百分比对账面净值计提折旧。
Double entry for depreciation is debit depreciation expense and credit accumulated depreciation.
折旧的双重分录是借记折旧费用，贷记累计折旧。
When an asset is sold, the disposal account is used to calculate the profit or loss on disposal.
当资产出售时，使用处置账户计算处置损益。
The proceeds from sale, the original cost and the accumulated depreciation are transferred to the disposal account.
出售所得、原始成本和累计折旧都转入处置账户。
7. Bad Debts and Provision for Doubtful Debts | 坏账与坏账准备
A bad debt is an amount owed by a customer that is now considered irrecoverable and must be written off.
坏账是指现在被认为无法收回而必须核销的客户欠款。
The provision for doubtful debts is an estimate of the amount of receivables that may not be collected.
坏账准备是对应收账款中可能无法收回的金额所作的估计。
An increase in the provision is charged as an expense; a decrease is credited to the income statement.
坏账准备的增加记为费用；减少则贷记利润表。
The statement of financial position shows trade receivables after deducting the provision for doubtful debts.
财务状况表列示扣除坏账准备后的应收账款净额。
Creating or increasing a provision follows the prudence concept, which says assets should not be overstated.
计提或增加坏账准备遵循谨慎性概念，即资产不应被高估。
8. Accruals and Prepayments | 应计项目与预付款项
Accruals are expenses incurred but not yet paid, or income earned but not yet received.
应计项目是指已发生但尚未支付的费用，或已赚取但尚未收到的收入。
Prepayments are amounts paid in advance for expenses, or income received in advance from customers.
预付款项是指提前支付的费用，或从客户预先收到的收入。
Adjusting entries ensure that expenses and income are recorded in the correct accounting period.
调整分录确保费用和收入记录在正确的会计期间。
Accrued expenses are added to the expense and shown as a current liability.
应计费用应加记到相关费用中，并作为流动负债列示。
Prepaid expenses are deducted from the expense and shown as a current asset.
预付费用应从相关费用中扣除，并作为流动资产列示。
The accruals concept requires income and expenses to be recognised when they are earned or incurred, not when cash is received or paid.
应计概念要求收入和费用在赚取或发生时确认，而不是在实际收到或支付现金时确认。
9. Income Statement for a Sole Trader | 独资企业利润表
The income statement calculates profit by matching revenue with the costs incurred in earning that revenue.
利润表通过将收入与赚取该收入所发生的成本相配比来计算利润。
It begins with sales revenue, deducts sales returns, then deducts cost of sales to find gross profit.
它从销售收入开始，减去销售退回，再减去销售成本以计算毛利润。
Cost of sales is opening inventory plus purchases less closing inventory, adjusted for returns and carriage inwards.
销售成本等于期初存货加采购减期末存货，并对退回和运入运费进行调整。
Carriage inwards is part of cost of sales, while carriage outwards is treated as an expense after gross profit.
运入运费是销售成本的一部分，而运出
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