📚 Year 7 CIE Accounting: Terminology Quick Memorisation Guide | 七年级CIE会计：词汇术语速记指南
Accounting has its own language, and mastering the key terms early is the secret to building confidence. This guide breaks down the most important CIE Year 7 Accounting vocabulary, with simple explanations and clever memory tricks to help you retain them quickly.
会计有其自身的语言，尽早掌握关键术语是建立信心的秘诀。本指南分解了最重要的CIE七年级会计词汇，并配以简单的解释和巧妙的记忆技巧，帮助你快速记住它们。
1. The Language of Business: Basic Accounting Terms | 商业语言：基本会计术语
A business can be described using three core terms: assets (what it owns), liabilities (what it owes), and owner's equity (the owner's stake). Together they form the accounting equation.
一个企业可以用三个核心术语来描述：资产（它拥有的）、负债（它欠的）和所有者权益（所有者的份额）。它们共同构成会计等式。
Asset: A resource controlled by the business, like cash, inventory, or a delivery van. Think of it as anything that brings future economic benefit.
资产：由企业控制的资源，如现金、存货或送货面包车。可以把它想象成任何能带来未来经济利益的物品。
Liability: An obligation to pay someone else, such as a bank loan or money owed to suppliers. Picture it as a promise to give away resources.
负债：向他人支付款项的义务，例如银行贷款或应付给供应商的款项。想象成一种放弃资源的承诺。
Owner's Equity: The residual interest in the assets after deducting liabilities. If the business sold everything and paid debts, what is left belongs to the owner.
所有者权益：在扣除负债后资产中的剩余权益。如果企业卖掉所有资产并偿还债务，剩下的部分归所有者。
Inventory (Stock): Goods a business buys to resell or use in production. It is a current asset — imagine a supermarket's shelves.
存货（库存）：企业购买用于转售或用于生产的商品。它是一项流动资产——想象超市的货架。
Trade Receivables (Debtors): Customers who owe the business money because they bought on credit. They are assets, as the business expects to receive cash.
应收账款（债务人）：因赊购而欠企业款项的客户。它们是资产，因为企业预期会收到现金。
Trade Payables (Creditors): Suppliers to whom the business owes money for purchases made on credit. They are liabilities.
应付账款（债权人）：企业因赊购而欠款的供应商。它们是负债。
2. The Accounting Equation: Always in Balance | 会计等式：永远平衡
The fundamental rule is: Assets = Liabilities + Owner's Equity. Everything the business owns is financed either by borrowing (liabilities) or by the owner's investment and retained profits (equity).
基本规则是：资产 = 负债 + 所有者权益。企业拥有的一切要么通过借款（负债）融资，要么通过所有者投资和留存利润（权益）融资。
Memorisation tip: Think of a see-saw. The left side (assets) must always equal the right side (liabilities plus equity). If one side goes up, the other side must change too.
记忆技巧：想象一个跷跷板。左边（资产）必须始终等于右边（负债加权益）。如果一边上升，另一边也必须变化。
You can also remember it as: 'What you have (assets) = How you paid for it (liabilities + equity).' This makes the equation logical rather than random.
你也可以这样记：“你拥有的（资产）= 你如何支付它的（负债 + 权益）。”这使得等式变得合乎逻辑，而不是随机的。
3. Capital and Drawings: The Owner's Connection | 资本与提款：所有者的纽带
Capital: The money or assets the owner invests in the business. It increases equity. Think of capital as the seed that starts the business growing.
资本：所有者投入企业的资金或资产。它增加权益。把资本想象成让企业开始成长的种子。
Drawings: When the owner takes out cash or goods for personal use. Drawings reduce equity; they are not a business expense. Simply remember: 'Drawing means taking out.'
提款：当所有者取出资金或商品供个人使用时。提款减少权益；它不是企业费用。简单记住：“提款意味着取出。”
This distinction often confuses beginners — remember that drawings are opposite to capital. Capital adds, drawings subtract from the owner's stake.
这种区别经常让初学者感到困惑——记住提款与资本相反。资本增加所有者的权益，提款则减少。
4. Revenue and Expenses: The Profit Drivers | 收入与费用：利润驱动力
Revenue (or Sales): Money earned from selling goods or providing services. It is the inflow of economic benefits — think of it as the top line of the business.
收入（或销售额）：通过销售商品或提供服务赚取的钱。它是经济利益的流入——可视为企业的顶线。
Expenses: Costs incurred to generate revenue, such as rent, wages, and electricity. Expenses eat into the profit, so businesses try to control them.
费用：为产生收入而发生的成本，如租金、工资和电费。费用会侵蚀利润，因此企业会设法控制它们。
Profit = Revenue − Expenses. If revenue is greater, there is a profit; if expenses exceed revenue, there is a loss. This simple formula is the heartbeat of accounting.
利润 = 收入 − 费用。如果收入更大，则有利润；如果费用超过收入，则产生亏损。这个简单的公式是会计的核心。
5. Debits and Credits: The Golden Rule | 借方与贷方：黄金法则
Every transaction is recorded in two accounts: a debit (left side) and a credit (right side). Understanding which accounts increase with a debit or credit is essential.
每一笔交易都记录在两个账户中：借方（左侧）和贷方（右侧）。理解哪些账户在借方增加或在贷方增加至关重要。
Use the mnemonic DEAD CLIC:
- Debit increases: Expenses, Assets, Drawings
- Credit increases: Liabilities, Income, Capital
使用助记短语 DEAD CLIC：
- 借方增加：费用（Expenses）、资产（Assets）、提款（Drawings）
- 贷方增加：负债（Liabilities）、收入（Income）、资本（Capital）
To recall, think of a dead man clicking his fingers: 'DEAD CLIC'. It is silly but memorable. Also, all asset accounts normally have a debit balance, while liabilities and capital have credit balances.
为了回忆，想象一个死人在打响指：“DEAD CLIC”。虽然滑稽但令人难忘。此外，所有资产账户通常有借方余额，而负债和资本有贷方余额。
Another trick: 'Credit' sounds like 'cash coming in' to income, so credit increases income. 'Debit' sounds like 'deduct', so debit increases expenses.
另一个窍门：“Credit”听起来像“现金流入”到收入，因此贷方增加收入。“Debit”听起来像“deduct”（扣除），因此借方增加费用。
6. Source Documents: Where It All Begins | 原始凭证：一切从这里开始
Source documents provide evidence of transactions. The most common ones are invoices, receipts, and credit notes. They answer: what happened, when, and for how much.
原始凭证提供交易的证据。最常见的是发票、收据和贷记通知单。它们回答：发生了什么，何时发生，金额多少。
Invoice: ocument issued by the seller requesting payment. It shows details of goods sold. Remember: 'Invoice' = 'I want money'.
发票：由卖方出具的要求付款的单据。它列明所售商品的详情。记住：“Invoice” = “我要钱”。
Receipt: A document that confirms payment has been made. The word 'receipt' contains 'receive', so you have received the money.
收据：确认款项已经支付的单据。“Receipt”一词含有“receive”，表示你已经收到款项。
Credit Note: Issued when a customer returns goods or receives an allowance; it reduces the amount owed. Think of it as a 'credit back' note.
贷记通知单：当客户退货或获得折让时出具的单据；它减少所欠金额。把它想象成“贷记回”的单据。
Debit Note: Sent by a buyer to a supplier to request a reduction in the amount payable, often for faulty goods. 'Debit note' points to debiting the supplier's account.
借记通知单
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