📚 Year 8 WJEC Accounting: Vocabulary & Terms Quick-Memorisation Guide | Year 8 WJEC 会计：词汇术语速记指南
Welcome to your Year 8 WJEC Accounting vocabulary guide. Mastering the language of accounting is the first step towards understanding how businesses track money, make decisions, and report their financial health. This article introduces essential terms with simple explanations and memory aids to help you learn quickly and effectively.
欢迎阅读你的 Year 8 WJEC 会计词汇指南。掌握会计语言是理解企业如何追踪资金、做出决策和报告财务状况的第一步。本文用简单的解释和记忆技巧介绍基本术语，帮助你快速有效地学习。
1. What is Accounting? | 什么是会计？
Accounting is the systematic process of identifying, recording, measuring, and communicating financial information about a business. It helps owners, managers, and other stakeholders understand whether the business is making a profit, how much cash it holds, and what it owes to others.
会计是系统地识别、记录、计量和传达企业财务信息的过程。它帮助业主、经理和其他利益相关者了解企业是否盈利、持有多少现金以及欠别人多少债务。
Think of accounting as the financial story of a business. Every transaction—buying supplies, selling products, paying wages—becomes part of that story, and the accounting records keep it consistent and true.
把会计想象成企业的财务故事。每一笔交易——购买物资、销售产品、支付工资——都成为这个故事的一部分，而会计记录保持其一致性和真实性。
2. Assets | 资产
An asset is anything valuable that a business owns or controls and expects to bring future economic benefit. Common examples include cash in the bank, inventory (stock), office equipment, buildings, and money owed by customers (accounts receivable).
资产是企业拥有或控制的、预期能带来未来经济利益的任何有价值的东西。常见的例子包括银行存款、存货、办公设备、建筑物以及客户欠款（应收账款）。
Assets are usually split into current assets (those that will be used or turned into cash within one year, like inventory and cash) and non-current assets (held for longer than a year, like machinery and land).
资产通常分为流动资产（在一年内使用或变现的，如存货和现金）和非流动资产（持有超过一年的，如机器和土地）。
Memory tip: 'Assets are what you OWN.' In accounting, control is important—if you lease a car, it may still be an asset depending on the agreement.
记忆技巧：“资产就是你拥有的。”在会计中，控制权很重要——如果你租赁一辆汽车，根据协议它也可能是一项资产。
3. Liabilities | 负债
A liability is an obligation that a business owes to others—usually in the form of money, goods, or services. Examples include bank loans, credit card debts, unpaid bills to suppliers (accounts payable), and taxes owed to the government.
负债是企业欠他人的义务——通常以金钱、货物或服务的形式。例子包括银行贷款、信用卡债务、应付供应商的未付账单（应付账款）和欠政府的税款。
Just like assets, liabilities are classified as current (due within one year) or non-current (due after more than one year). A bank overdraft is a current liability, while a five-year loan is a non-current liability.
与资产一样，负债分为流动负债（一年内到期）和非流动负债（一年以上到期）。银行透支是流动负债，而五年期贷款是非流动负债。
Memory tip: 'Liabilities are what you OWE.' A quick way to recall the difference is to associate 'liability' with 'liable to pay'.
记忆技巧：“负债就是你欠的。”一个快速区分方法是把“负债”与“有责任支付”联系起来。
4. Owner's Equity | 所有者权益
Owner's equity (also called capital or net assets) represents the owner's remaining interest in the business after all liabilities have been deducted from total assets. It shows the true worth of the business to its owner.
所有者权益（也称资本或净资产）表示在从总资产中扣除所有负债后，所有者对企业的剩余利益。它显示了企业对其所有者的真正价值。
The formula is straightforward: Owner's Equity = Assets - Liabilities. If the business has £10,000 in assets and £4,000 in liabilities, the owner's equity is £6,000.
公式简单明了：所有者权益 = 资产 - 负债。如果企业拥有 10,000 英镑资产和 4,000 英镑负债，那么所有者权益为 6,000 英镑。
Equity increases when the owner invests more money (capital introduced) or when the business earns a profit. It decreases when the owner withdraws money (drawings) or when the business makes a loss.
当所有者投入更多资金（投入资本）或企业盈利时，权益增加。当所有者提取资金（提款）或企业亏损时，权益减少。
Memory trick: 'Equity is what you really own—after everyone else has been paid.'
记忆窍门：“权益是付清了其他所有人后你真正拥有的。”
5. Income & Expenses | 收入与费用
Income (also called revenue) is the money a business earns from its normal activities, such as selling goods or providing services. It does not include loans received or owner investments—those are financing, not income.
收入（也称营业收入）是企业从其日常活动中赚取的钱，例如销售商品或提供服务。它不包括收到的贷款或所有者投资——那些是融资，不是收入。
Expenses are the costs a business incurs to generate that income. Examples include rent, salaries, electricity, advertising, and the cost of buying stock. Expenses reduce profit.
费用是企业为产生收入而发生的成本。例子包括租金、工资、电费、广告费和购买存货的成本。费用会减少利润。
If income exceeds expenses, the business makes a profit. If expenses are greater than income, it makes a loss. This is summarised in the income statement.
如果收入超过费用，企业就盈利。如果费用大于收入，企业就亏损。这在损益表中进行总结。
ncome - Expenses. Keeping expenses under control is just as important as generating sales.
关键关系：利润 = 收入 - 费用。控制费用与创造销售同样重要。
6. The Accounting Equation | 会计等式
Every accounting transaction rests on a simple, unbreakable rule called the accounting equation:
每笔会计交易都基于一个简单且牢不可破的规则，即会计等式：
Assets = Liabilities + Owner's Equity
This equation must always balance because everything the business owns (assets) has been funded either by borrowing (liabilities) or by the owner's own money (equity). Every transaction changes at least two items, but the equality stays intact.
这个等式必须始终保持平衡，因为企业拥有的一切（资产）要么是通过借款（负债）融资的，要么是通过所有者自己的资金（权益）融资的。每笔交易至少改变两个项目，但等式始终成立。
For example, if you buy a £500 computer with cash, assets rise by £500 (computer) and fall by £500 (cash), so the total assets remain unchanged and the equation balances. If you buy the computer on credit, assets increase by £500 and liabilities increase by £500, again keeping the equation balanced.
例如，如果你用现金购买一台价值 500 英镑的电脑，资产增加 500 英镑（电脑）同时减少 500 英镑（现金），总资产不变，等式平衡。如果你赊购这台电脑，资产增加 500 英镑，负债增加 500 英镑，同样保持等式平衡。
A popular memory acronym is 'ALOE' — Assets, Liabilities, Owner's Equity. Remember that the owner's equity side 'grows' when the business makes a profit.
一个流行的记忆缩写是“ALOE”——资产、负债、所有者权益。记住，当企业盈利时，所有者权益一侧会“增长”。
7. Debits and Credits | 借方与贷方
In accounting, every transaction is recorded using debits (Dr) and credits (Cr). They are simply the left and right sides of an account. The rules can seem tricky at first, but a few patterns make them easy to learn.
在会计中，每笔交易都使用借方（Dr）和贷方（Cr）记录。它们就是账户的左边和右边。这些规则起初可能看起来很棘手，但掌握几个模式就能轻松学会。
Assets increase on the debit side and decrease on the credit side. Liabilities and owner's equity increase on the credit side and decrease on the debit side. To earn income, you credit it; to incur an expense, you debit it.
资产在借方增加，在贷方减少。负债和所有者权益在贷方增加，在借方减少。赚取收入时，贷记收入；发生费用时，借记费用。
A handy mnemonic for increases is 'DEAD CLIC': Debit Expenses, Assets, Drawings; Credit Liabilities, Income, Capital. So when your business pays rent, you debit rent expense; when you sell goods for cash, you credit sales income and debit cash.
一个便利的助记法是“DEAD CLIC”：借记费用、资产、提款；贷记负债、收入、资本。因此，当你的企业支付租金时，借记租金费用；当现金销售商品时，贷记销售收入并借记现金。
Always remember: for every transaction, total debits must equal total credits. This double-entry rule keeps the accounting equation in balance and helps catch errors.
始终牢记：对于每笔交易，借方总额必须等于贷方总额。这一复式记账规则使会计等式保持平衡，并有助于发现错误。
8. Double-Entry Bookkeeping | 复式记账
Double-entry bookkeeping is the method that follows the principle that every transaction affects at least two accounts—one account is debited and another is credited with an equal amount. This system provides a complete and self-checking record of financial activity.
复式记账是遵循每笔交易至少影响两个账户原则的方法——一个账户记借方，另一个账户记贷方且金额相等。这一系统提供了完整且可自我核对的财务活动记录。
Example: The business buys a delivery van for £8,000 using a bank loan. The van (an asset) increases, so the van account is debited by £8,000. The bank loan (a liability) also increases, so the loan account is credited by £8,000.
示例：企业通过银行贷款购买一辆价值 8,000 英镑的送货车。货车（一项资产）增加，所以货车账户记借方 8,000 英镑。银行贷款（一项负债）也增加，所以贷款账户记贷方 8,000 英镑。
Another example: A customer pays £200 in cash for goods. Cash (asset) increases → debit cash £200. Sales income increases → credit sales £200. Notice how both examples keep the accounting equation in balance.
另一个示例：客户支付 200 英镑现金购买商品。现金（资产）增加 → 借记现金 200 英镑。销售收入增加 → 贷记销售 200 英镑。注意这两个示例如何使会计等式保持平衡。
When first learning, it helps to ask yourself two questions: (1) What did the business get? (debit that) and (2) How did it pay for it or where did the value come from? (credit that).
初学时，问自己两个问题很有帮助：(1) 企业得到了什么？（记借方） (2) 它用什么支付或价值从何而来？（记贷方）。
9. Trial Balance | 试算平衡表
A trial balance is a list of all the account balances from the general ledger, totalled into debit and credit columns. It is prepared at the end of an accounting period to check whether total debits equal total credits.
试算平衡表是来自总分类账的所有账户余额的列表，汇总成借方和贷方栏。它在会计期末编制，用于检查借方总额是否等于贷方总额。
If the two columns give the same total, the books are said to be 'in balance'. This does not mean there are no errors—a transaction could have been omitted completely or posted to the wrong account, and the trial balance would still balance.
如果两栏总额相等，则称账簿“平衡”。这并不意味着没有错误——一笔交易可能完全被遗漏或记入错误账户，而试算平衡表仍可能平衡。
Common errors revealed by a trial balance difference include recording only one side of a transaction, entering different amounts on the debit and credit sides, or arithmetic mistakes. Finding these differences is an important detective skill.
试算平衡表差额揭示的常见错误包括只记录交易的一侧、借方和贷方输入不同金额，或计算错误。找出这些差异是一项重要的侦探技能。
Memory phrase: 'A trial balance is a test of equality, not a guarantee of accuracy.' Once it balances, accountants can prepare the financial statements.
记忆短语：“试算平衡表是平衡测试，而不是准确性的保证。”一旦平衡，会计师就可以编制财务报表。
10. Financial Statements: An Introduction | 财务报表简介
The two main financial statements you will meet in Year 8 are the income statement (or profit and loss account) and the statement of financial position (or balance sheet). They summarise the business's performance and position.
你在 Year 8 会遇到的两种主要财务报表是损益表（利润与亏损账户）和财务状况表（资产负债表）。它们概括了企业的业绩和状况。
The income statement shows income minus expenses over a period, giving the net profit or net loss. It tells the story: 'Did the business make money this month or year?'
损益表显示一段时期内的收入减去费用，得出净利润或净亏损。它讲述的故事是：“企业这个月或今年赚钱了吗？”
The statement of financial position is a snapshot at one point in time. It lists assets on one side and liabilities plus equity on the other, reflecting the accounting equation. It answers: 'What does the business own and owe right now?'
财务状况表是某一时点的快照。它一侧列出资产，另一侧列出负债和权益，反映会计等式。它回答：“企业此刻拥有什么，欠什么？”
A simple way to remember the difference: the income statement covers a period (like a video), while the balance sheet is at a specific date (like a photograph).
一个简单的区分方法：损益表涵盖一个时期（像视频），而资产负债表是在特定日期（像照片）。
11. Cash vs Profit | 现金与利润的区别
Many beginners confuse cash with profit, but they are not the same. Cash is the physical money or bank balance a business has available. Profit is the financial gain after subtracting expenses from income.
许多初学者混淆现金和利润，但它们并不相同。现金是企业可用的实物货币或银行存款余额。利润是从收入中减去费用后的财务收益。
It is possible for a business to show a healthy profit on its income statement but have almost no cash. This happens when sales are made on credit—the customer will pay later, so profit is recorded but cash hasn't arrived yet.
企业有可能在损益表上显示盈利良好但几乎没现金。这发生在赊销时——客户稍后付款，因此记录了利润但现金尚未到位。
Equally, a business can have plenty of cash but still make a loss. For instance, if it secures a large bank loan, the cash increases, but the loan is not income—it is a liability. The business must still cover its expenses from that borrowed cash.
同样，一个企业可能现金充裕但仍亏损。例如，如果它获得一大笔银行贷款，现金增加，但贷款不是收入——它是一种负债。企业仍须用借来的现金支付费用。
Rule of thumb: 'Profit is an opinion, cash is a fact.' Managing both cash flow and profitability is vital for survival.
经验法则：“利润是观点，现金是事实。”管理好现金流和盈利能力对生存至关重要。
12. Common Abbreviations & Memory Techniques | 常见缩写与记忆技巧
Accounting is full of short codes and abbreviations. Learning them early will make reading statements and solving problems much faster. Here are some key ones for Year 8.
会计中有许多简写和缩写。尽早学会它们会使阅读报表和解决问题快得多。以下是 Year 8 的一些关键缩写。
| Abbreviation | Full Term | 中文 | Memory Aid |
|---|---|---|---|
| Dr | Debit | 借方 | Dr sounds like 'dee'—think of the left side (debit = left). |
| Cr | Credit | 贷方 | Cr has an 'r' like 'right'—credit is on the right. |
| A/c | Account | 账户 | Just a short form of 'account'. |
| TB | Trial Balance | 试算平衡表 | 'Trial' begins with T and 'Balance' with B—TB checks the total debits and credits. |
| P&L | Profit & Loss (Income Statement) | 损益表 | P for profit, L for loss—the statement shows whether you earned more than you spent. |
| BS | Balance Sheet (Statement of Financial Position) | 资产负债表 | 'Balance Sheet' reminds you that assets must balance with liabilities plus equity. |
| C/F | Carried Forward | 结转 | Balance moved to the next period. |
| B/F | Brought Forward | 承前 | Balance brought from the previous period. |
To memorise the debit/credit rule for accounts, draw a T-account in your mind: left is always Debit, right is always Credit. Practise with common transactions until the movements become automatic.
要记住账户的借贷规则，在脑海中画一个 T 形账户：左边总是借方，右边总是贷方。用常见交易练习，直到这些变动成为本能。
Another tip: create flashcards with the English term on one side and the definition and Chinese translation on the other. Test yourself daily—five minutes of term revision goes a long way.
另一个技巧：制作抽认卡，一面写英文术语，另一面写定义和中文翻译。每天自测——五分钟的术语复习大有裨益。
Published by TutorHao | Accounting 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