📚 Year 8 CIE Accounting: Quick Gloss Guide to Key Terms | 剑桥八年级会计：词汇术语速记指南
Mastering accounting vocabulary is the first step to success in your Year 8 CIE Accounting course. This guide gives you clear definitions and simple memory aids for all the key terms you will meet, helping you speak the language of business with confidence.
掌握会计词汇是八年级剑桥会计课程成功的第一步。本指南为你提供清晰的定义和简单的记忆技巧，涵盖你将遇到的所有关键术语，帮助你自信地使用商业语言。
1. The Accounting Equation | 会计等式
The accounting equation is the absolute foundation of bookkeeping. It shows how a business's resources are financed.
会计等式是簿记的绝对基础。它表明企业资源是如何获得资金的。
Assets = Liabilities + Capital
Everything a business owns (assets) is paid for either by borrowing (liabilities) or by the owner's own investment (capital). This equation must always balance.
企业拥有的一切（资产）要么是通过借款（负债）支付，要么由所有者自己的投资（资本）支付。这个等式必须始终保持平衡。
Memory trick: picture 'A Little Cat' sitting on a balanced seesaw – A = L + C. Repeat it until it sticks.
记忆技巧：想象“一只小猫（A Little Cat）”坐在平衡的跷跷板上——A = L + C。反复念直到记住。
2. Assets – What You Own | 资产 – 你拥有的
An asset is a resource controlled by the business as a result of past events and from which future economic benefits are expected to flow to the business.
资产是企业由于过去事项而控制的资源，预期会给企业带来未来经济利益。
Common examples are Cash, Accounts Receivable (money owed by customers), Inventory (goods for sale) and Equipment. Assets are listed in order of liquidity on the statement of financial position.
常见例子有现金、应收账款（客户欠款）、存货（待售商品）和设备。资产在财务状况表中按流动性顺序列示。
Memory aid: 'Assets are Awesome things you have.' Think of your smartphone – it is an asset because you own it and it provides value.
记忆辅助：“资产是你拥有的好东西。”想想你的手机——它是一项资产，因为你拥有它，它提供价值。
3. Liabilities – What You Owe | 负债 – 你欠的
A liability is a present obligation of the business arising from past events, the settlement of which is expected to result in an outflow of resources.
负债是企业因过去事项而承担的现时义务，该义务的履行预计会导致资源流出。
Typical liabilities include Accounts Payable (amounts owed to suppliers), Bank Overdraft and Loans. Liabilities represent money the business must pay back in the future.
典型负债包括应付账款（欠供应商的款项）、银行透支和贷款。负债代表企业未来必须偿还的款项。
Memory trick: 'Liabilities are Loans and amounts you must pay Later.' The letter L links Liabilities and Loans.
记忆技巧：“负债是你必须以后偿还的贷款和款项。”字母 L 把 Liabilities（负债）和 Loans（贷款）联系起来。
4. Capital / Owner's Equity | 资本/所有者权益
Capital is the amount the owner has invested in the business. It is sometimes called owner's equity and represents the owner's claim on the net assets of the business.
资本是所有者投入企业的金额。它有时被称为所有者权益，代表所有者对企业净资产的索取权。
Capital increases when the business makes a profit or the owner introduces more money. It decreases when the business makes a loss or the owner takes drawings (withdrawals for personal use).
当企业盈利或所有者追加投入时资本增加；当企业亏损或所有者提款（提取私用）时资本减少。
ecorded in a separate drawings account. So the link is: Capital = Opening Capital + Profit – Drawings.
记住：提款减少资本，但记录在单独的提款账户中。因此联系为：资本 = 期初资本 + 利润 – 提款。
5. Income and Revenue | 收入和收益
Income is the inflow of economic benefits during an accounting period that increases equity, other than contributions from the owner. Revenue usually refers to income earned from the main business activities, such as sales.
收入是会计期间内经济利益的流入，导致权益增加，但不包括所有者的投入。收益通常指来自主要业务活动的收入，如销售收入。
Examples: Sales revenue, service fees received, commission income and rent received. Income makes the business grow and is recorded on the credit side (we will see why later).
例子：销售收入、收到的服务费、佣金收入和租金收入。收入使企业增长，并记录在贷方（稍后我们将了解原因）。
Memory aid: 'Income Increases your Capital.' Think of income as the oxygen that keeps the business breathing.
记忆辅助：“收入增加你的资本。”把收入想象成维持企业呼吸的氧气。
6. Expenses | 费用
An expense is the outflow of economic benefits during a period that decreases equity, other than distributions to the owner. Expenses are the costs of running the business.
费用是会计期间内经济利益的流出，导致权益减少，但不包括对分配。费用是经营业务的成本。
Common expenses: Rent, electricity, wages, advertising, stationery and insurance. Expenses are deducted from income to calculate profit or loss.
常见费用：租金、电费、工资、广告费、文具费和保险费。费用从收入中扣除，以计算利润或亏损。
Memory trick: 'Expenses Exit your wallet.' Every time the business pays for something, cash or bank balance goes down, just like your pocket money.
记忆技巧：“费用离开你的钱包。”每次企业支付某样东西，现金或银行存款就减少，就像你的零花钱一样。
7. Debits and Credits: The Double-Entry System | 借方与贷方：复式记账系统
Double-entry bookkeeping means every transaction affects at least two accounts – one account is debited and another is credited, keeping the accounting equation in balance.
复式记账意味着每笔交易至少影响两个账户——一个账户记借方，另一个账户记贷方，从而保持会计等式的平衡。
Debit (Dr) simply means the left side of a ledger account. Credit (Cr) means the right side. Debits increase assets and expenses, while credits increase liabilities, capital and income.
借方 (Dr) 仅指分类账户的左侧。贷方 (Cr) 指右侧。借方增加资产和费用，贷方增加负债、资本和收入。
The most useful memory rule for Year 8 is the acronym DEAD CLIC:
八年级最有用的记忆规则是首字母缩略词 DEAD CLIC：
DEAD – Debit: Expenses, Assets, Drawings
DEAD – 借方：费用 (Expenses)、资产 (Assets)、提款 (Drawings)
CLIC – Credit: Liabilities, Income, Capital
CLIC – 贷方：负债 (Liabilities)、收入 (Income)、资本 (Capital)
Whenever you are stuck, ask yourself what type of account is affected and apply DEAD CLIC.
当你被难住时，问自己受影响的账户是什么类型，然后应用 DEAD CLIC。
8. Ledger Accounts and T-Accounts | 分类账与T型账户
A ledger is a collection of all the accounts used by a business. Each account is often drawn as a T-account to show debits on the left and credits on the right.
分类账是企业使用的所有账户的集合。每个账户通常绘制成T型账户，左侧显示借方，右侧显示贷方。
For example, a Cash account T-account has a left (debit) side for money received and a right (credit) side for money paid out. The balance is the difference between the two sides.
例如，现金账户的T型账户左侧（借方）记录收到的款项，右侧（贷方）记录支付的款项。余额是两边的差额。
Memory aid: 'T for Two sides.' Always label the date and details clearly when you practice drawing T-accounts.
记忆辅助：“T型代表两侧。”当你练习绘制T型账户时，务必清晰标注日期和摘要。
9. 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. It is used to check the arithmetical accuracy of double-entry records.
试算平衡表是某一特定日期所有分类账户余额的列表，借方余额在一栏，贷方余额在另一栏。它用于检查复式记录的算术准确性。
If total debits equal total credits, the trial balance is said to 'balance'. However, a balanced trial balance does not guarantee there are no errors – some mistakes can still hide.
如果借方总额等于贷方总额，试算平衡表就被称为“平衡”。然而，平衡的试算平衡表并不保证没有错误——有些错误仍可能隐藏。
Memory trick: 'Debits on the left, credits on the right; if they match, your books are tight!'
记忆技巧：“借方在左，贷方在右；若相等，账目严谨！”
10. Profit and Loss | 利润与亏损
Profit is the financial gain a business makes when income exceeds expenses. If expenses are greater than income, the business makes a loss.
利润是企业在收入超过费用时获得的财务收益。如果费用大于收入，企业就会亏损。
Profit = Income – Expenses
Profit increases capital and rewards the owner for taking business risks. A loss reduces capital and signals that the business needs to control costs or increase sales.
利润增加资本，是对所有者承担商业风险的回报。亏损减少资本，并表明企业需要控制成本或增加销售。
Memory aid: 'PIE' – Profit equals Income minus Expenses. Simple and tasty to remember.
记忆辅助：“PIE” – 利润等于收入减去费用。简单又容易记住。
11. Statement of Financial Position (Balance Sheet) | 财务状况表（资产负债表）
The statement of financial position shows the assets, liabilities and capital of a business at a specific date. It is like a financial photograph of the business.
财务状况表显示企业在特定日期的资产、负债和资本。它就像企业的财务快照。
It follows the accounting equation: the total assets section will always equal the total of liabilities plus capital section. This document proves that the equation is still in balance after all transactions.
它遵循会计等式：资产总额部分将始终等于负债加资本总额部分。该文件证明在所有交易之后等式仍然平衡。
Year 8 students should recognise the vertical format, with assets listed at the top and capital and liabilities below. Always double-check the date in the heading.
八年级学生应识别垂直格式，资产列于上方，资本和负债列于下方。务必仔细检查标题中的日期。
12. Key Memory Tricks Summary | 关键记忆法总结
Let's pull together the memory hooks that will save you in exams:
让我们汇总能在考试中帮助你的记忆钩子：
A Little Cat – Assets = Liabilities + Capital.
一只小猫 – 资产 = 负债 + 资本。
DEAD CLIC – Debit Expenses, Assets, Drawings; Credit Liabilities, Income, Capital.
DEAD CLIC – 借费用、资产、提款；贷负债、收入、资本。
PIE – Profit = Income – Expenses.
PIE – 利润 = 收入 – 费用。
T for Two sides – every T-account has a debit and credit side.
T型代表两侧 – 每个T型账户都有借方和贷方。
Expenses Exit your wallet – expenses reduce profit and capital.
费用离开你的钱包 – 费用减少利润和资本。
Write these on sticky notes, repeat them daily, and they will become second nature. Accounting is a language: learn the words and the rules will follow.
把这些写在便利贴上，每天重复，它们就会成为你的第二天性。会计是一门语言：先学词汇，规则自然跟上。
Published by TutorHao | 会计 Revision Series | aleveler.com
更多咨询请联系16621398022（同微信）
或截图后用「扫一扫 → 相册」选择本图