📚 Year 9 Edexcel Accounting: Memorisation Guide for Vocabulary and Terminology | Year 9 Edexcel 会计：词汇术语速记指南
This article provides a quick and effective memorisation guide for Year 9 Edexcel Accounting. Mastering the key vocabulary and terminology is the first step towards understanding financial records and preparing for exams. Each term is explained clearly with a memory aid to help you retain the concepts.
本文为 Year 9 Edexcel 会计课程提供一套快速有效的词汇速记指南。掌握关键术语是理解财务记录并准备考试的第一步。每个术语都用清晰的解释和记忆窍门来帮助你巩固概念。
1. The Accounting Equation | 会计基本等式
The accounting equation is the foundation of all bookkeeping. It states that everything the business owns (assets) is funded either by borrowing (liabilities) or by the owner (equity).
会计等式是全部簿记的基石。它表示企业拥有的一切（资产）要么是通过借款（负债）融资，要么是由业主（权益）投入。
Assets = Liabilities + Equity
资产 = 负债 + 权益
Memory aid: think of 'ALE' – ts = Liabilities + Equity. Just like the drink, it is a mixture that must stay in balance.
记忆口诀：联想英文单词 'ALE'（麦芽酒）—— 资产 = 负债 + 权益，就像一杯调好的混合饮料，必须始终保持平衡。
2. Assets – What the Business Owns | 资产——企业拥有什么
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 entity.
资产是由企业因过去事项而控制的、预期会导致未来经济利益流入企业的资源。
Current assets are expected to be turned into cash or used up within one year, for example cash at bank, inventory, and trade receivables (debtors).
流动资产预计在一年内变现或耗用，例如银行存款、存货和应收账款（债务人）。
Non-current assets are held for long-term use, such as land, buildings, machinery, and vehicles.
非流动资产是长期持有的，例如土地、房屋、机器设备和车辆。
Trick: 'Assets are what you HAVE.' They sit on the left side of the accounting equation.
口诀：资产就是你“有”的东西。它们在会计等式的左边。
3. Liabilities – What the Business Owes | 负债——企业欠了什么
A liability is a present obligation arising from past events, the settlement of which is expected to result in an outflow of resources.
负债是由过去事项产生的现时义务，其清偿预期会导致经济资源流出。
Current liabilities are debts payable within one year, such as trade payables (creditors), bank overdrafts, and short-term loans.
流动负债是一年内需要偿还的债务，如应付账款（债权人）、银行透支和短期借款。
Non-current liabilities are payable after more than one year, such as a mortgage or long-term bank loan.
非流动负债是一年以后偿还的债务，如房屋抵押贷款或长期银行贷款。
Memory hook: 'Liabilities are what you OWE.' They increase on the credit side.
记忆钩子：负债就是你“欠”的。它们在贷方增加。
4. Owner's Equity – The Owner's Claim | 所有者权益——业主的索取权
Equity represents the owner's residual interest in the assets after deducting all liabilities. It is also called capital or net worth.
权益代表业主扣除全部负债后对资产的剩余索取权，也称为资本或净值。
The equity section grows when the business makes a profit and shrinks when the owner makes drawings or the business incurs a loss.
当企业盈利时权益增加，当业主提款或企业发生亏损时权益减少。
Key formula: Equity = Assets – Liabilities. Another way is Capital + Net Profit – Drawings.
关键公式：权益 = 资产 - 负债。另一种表达是 资本 + 净利润 - 提款。
Remember: Equity is the owner's own money invested and the profits kept in the business.
记住：权益是业主自己投入的资金以及留存在企业的利润。
5. Revenue and Expenses – Income and Outgoings | 收入与费用——进账与支出
Revenue (or income) is the inflow of economic benefits arising from the ordinary activities of a business, such as sales of goods or services rendered.
收入（或收益）是企业日常活动中产生的经济利益的流入，例如销售商品或提供劳务。
Expenses are outflows of economic benefits incurred in earning revenue, such as rent, wages, electricity, and advertising.
费用是在赚取收入过程中发生的经济利益流出，如租金、工资、电费和广告费。
Profit is calculated as total revenue minus total expenses. If expenses exceed revenue, a net loss occurs.
利润的计算是总收入减去总费用。如果费用超过收入，就发生净亏损。
Memory trick: Revenue makes you RICH; Expenses make you EMPTY. Keep revenue higher!
记忆口诀：收入让你富裕 (Rich)，费用让你亏空 (Empty)。要让收入大于费用！
6. Debits and Credits – The Left and Right | 借方与贷方——左借右贷
In a ledger account, the left side is called the debit side (Dr) and the right side is the credit side (Cr). Do not confuse debits with 'bad' and credits with 'good'—they are simply sides.
在分类账账户中，左边称为借方 (Dr)，右边称为贷方 (Cr)。不要混淆为借方是“坏”贷方是“好”——它们只是记账的方位。
The nature of an account determines whether an increase is a debit or a credit: Assets increase with a debit entry; liabilities and equity increase with a credit entry.
账户的性质决定增加额记在借方还是贷方：资产借方增加，负债和权益贷方增加。
Use the acronym DEAD CLIC to remember the rules for increases: Debit Expenses, Assets, Drawings; Credit Liabilities, Income, Capital.
用首字母缩略词 DEAD CLIC 记忆增加规则：费用 (Expenses)、资产 (Assets)、提款 (Drawings) 借方增加；负债 (Liabilities)、收入 (Income)、资本 (Capital) 贷方增加。
Another tip: 'Debit the receiver, credit the giver' works for personal accounts, but DEAD CLIC covers all.
另一个窍门：“借入贷出”适用于往来类账户，而 DEAD CLIC 覆盖全部。
7. Double-Entry System | 复式记账系统
The double-entry system records every transaction twice, once as a debit in one account and once as a credit in another account. The total debits must always equal the total credits.
复式记账系统对每笔交易记录两次，在一方账户记借方，在另一方账户记贷方。借方总额必须始终等于贷方总额。
For example, when a business buys inventory for cash, the double entry is: Debit Inventory (asset increases), Credit Cash (asset decreases).
例如，企业用现金购买存货时，复式分录为：借记存货（资产增加），贷记现金（资产减少）。
This system ensures the accounting equation stays balanced and helps detect errors.
这个系统确保会计等式始终保持平衡，并有助于发现错误。
Visualise: Every transaction has a 'dual effect' – it is like a see-saw that always returns to level.
形象化理解：每笔交易都有“双重影响”——就像跷跷板，总会恢复水平。
8. Journals and Ledgers | 日记账与分类账
A journal is the book of original entry where transactions are first recorded in chronological order with an explanation, called a narration.
日记账是原始分录簿，交易按时间顺序首次记录并附有说明，称为摘要。
Each journal entry shows the date, the account to be debited, the account to be credited, and a brief description of the transaction.
每笔日记账分录列示日期、借记账户、贷记账户及交易的简要描述。
After recording in the journal, amounts are posted to ledger accounts (T-accounts) which summarise all transactions affecting a particular item.
在日记账中记录后，金额被过账到分类账（T型账户），后者汇总了影响某一特定项目的全部交易。
emory path: Journal → Ledger → Trial Balance. Journals are stories; ledgers are summaries.
记忆路径：日记账 → 分类账 → 试算平衡表。日记账是故事叙述，分类账是摘要汇总。
9. Trial Balance | 试算平衡表
A trial balance is a list of all the ledger account balances taken from the ledgers on a specific date. It checks the arithmetic accuracy of the double-entry system.
试算平衡表是在特定日期从分类账中提取的所有账户余额的列表，用来检验复式记账系统的算术准确性。
The trial balance has two columns: debit balances and credit balances. The total of the debit column must equal the total of the credit column.
试算平衡表有两栏：借方余额栏和贷方余额栏。借方合计必须等于贷方合计。
If they do not balance, an error has occurred, such as a posting mistake, a transposition error, or an omission.
如果不等，说明存在错误，例如过账错误、数字颠倒或遗漏。
Say it: 'Trial balance is a TEST, not a final statement.' It helps prepare financial statements later.
牢记：试算平衡表是一次“检测”，不是最终报表。它帮助后期编制财务报表。
10. Income Statement | 利润表
The income statement (also called profit and loss account) summarises revenues and expenses over a period of time to show whether the business made a profit or a loss.
利润表（也称损益表）汇总了一段时间内的收入与费用，以显示企业是盈利还是亏损。
The structure starts with sales revenue, less cost of sales to give gross profit, then deducts operating expenses to arrive at net profit.
其结构从销售收入开始，减去销售成本得到毛利，再扣除营业费用得出净利润。
Gross Profit = Sales Revenue – Cost of Sales
毛利 = 销售收入 - 销售成本
Net Profit = Gross Profit – Expenses
净利润 = 毛利 - 费用
Memory hook: Income statement tells the story of 'how much money we made and spent' during the period.
记忆钩：利润表讲述了在这段时间内“我们赚了多少钱，花了多少钱”的故事。
11. Statement of Financial Position (Balance Sheet) | 财务状况表（资产负债表）
The statement of financial position, commonly called the balance sheet, shows the assets, liabilities, and equity of a business at a single point in time.
财务状况表，通常称为资产负债表，显示企业在某一时点的资产、负债和权益。
uation balances: Total Assets = Total Liabilities + Equity. It is a snapshot, not a video.
它验证会计等式是平衡的：总资产 = 总负债 + 权益。它是一个快照，不是一段视频。
Assets are listed in order of liquidity (how quickly they can be turned into cash), and liabilities are listed in order of maturity (when they are due).
资产按流动性排序（变现速度），负债按到期日排序（偿还时间）。
Use the phrase 'SFP = Snapshot of Financial Position' to remember its purpose.
用短语“SFP就是财务状况快照”来记住它的用途。
12. Memorisation Tricks and Common Pitfalls | 记忆口诀与常见易错点
Summary of memory aids: DEAD CLIC tells you which side increases; ALE reinforces the equation; 'Journal first, ledger second' keeps the process in order.
记忆辅助汇总：DEAD CLIC 告诉你在哪边增加；ALE 强化等式；'先日记，后分类' 保持记账顺序。
Common mistake 1: Thinking that debiting cash always increases it. Remember cash is an asset, so a debit does increase cash, but for liabilities, a credit increases them.
常见错误1：以为借记现金总是增加现金。记住现金是资产，所以借方确实增加现金，但对于负债，贷方增加负债。
Common mistake 2: Confusing drawings with expenses. Drawings are money or goods taken by the owner for personal use, not a business expense.
常见错误2：混淆提款与费用。提款是业主为个人用途取走的钱或物品，不是企业的费用。
Common mistake 3: Forgetting that the trial balance agrees does not guarantee there are no errors. Errors like complete omission or double posting still balance.
常见错误3：忘记试算平衡表相等并不能保证没有错误。如完全遗漏或重复过账的错误仍然会使借贷平衡。
Create flashcards: Write the English term on one side and the Chinese meaning plus the memory clue on the other side. Test yourself daily.
制作闪卡：一面写英文术语，另一面写中文含义加记忆线索。每天自我测试。
Published by TutorHao | Accounting Revision Series | aleveler.com
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