📚 Year 9 OCR Accounting: Key Terms Quick-Memorisation Guide | 九年级OCR会计核心术语速记指南
Building a strong accounting vocabulary early on makes the rest of the Year 9 OCR Accounting course feel much more manageable. This guide groups the most important terms into meaningful sections, giving you clear definitions and simple memory hooks for each.
尽早建立起扎实的会计词汇基础，能让后续的九年级 OCR 会计课程轻松许多。本指南将最重要的术语按主题分组，为你提供清晰的定义和简单的记忆线索。
1. The Accounting Equation | 会计等式
The accounting equation is the rule that keeps all financial records in balance: Assets = Liabilities + Capital. Everything the business owns must equal the total of what it owes to outsiders plus the owner's claim on the business.
会计等式是维持所有财务记录平衡的法则：资产 = 负债 + 资本。企业拥有的一切必须等于它欠外部的金额加上所有者对企业的权益。
Think of the equation as a set of old-fashioned scales. If a business buys a laptop for 600 pounds using a bank loan, both assets (the laptop) and liabilities (the loan) rise by the same amount, so the scales stay level.
把这个等式想象成一台老式天平。如果企业用银行贷款购买一台 600 英镑的笔记本电脑，资产（电脑）和负债（贷款）同时增加相同的金额，天平便保持水平。
This equation is the reason every transaction has two sides. If you ever find Assets do not equal Liabilities plus Capital, you know a mistake has slipped in somewhere.
这个等式就是每笔交易都有两面的原因。一旦你发现资产不等于负债加资本，你就知道某个地方出错了。
2. Assets | 资产
An asset is a resource controlled by the business that is expected to bring future economic benefits. In simple terms, assets are what the business owns or has the right to use.
资产是企业控制的、预期能带来未来经济利益的资源。简单来说，资产就是企业拥有或有权使用的东西。
Non-current assets (also called fixed assets) are kept for more than one year. Examples include land, buildings, office equipment, delivery vans and factory machinery.
非流动资产（也称固定资产）持有期限超过一年。例子包括土地、建筑物、办公设备、送货货车和工厂机器。
Current assets are expected to be turned into cash or used up within 12 months. The main ones are inventory (stock), trade receivables (debtors), bank balances and cash in hand.
流动资产预计在 12 个月内变现或耗用。主要的流动资产有：存货、应收账款（债务人）、银行存款和库存现金。
3. Liabilities | 负债
A liability is a present obligation arising from past events, meaning the business owes money to others. Liabilities are the opposite of assets – they represent claims against the business's resources.
负债是因过去事项而产生的现时义务，意味着企业欠他人钱。负债是资产的对立面——它们代表对企业资源的要求权。
Non-current liabilities are debts that are due after more than one year. Long-term bank loans and mortgages are typical examples, often used to buy expensive equipment or property.
非流动负债是指一年以上才到期的债务。长期银行贷款和抵押贷款是典型例子，通常用于购买昂贵的设备或房产。
Current liabilities must be settled within one year. They include trade payables (creditors) for goods bought on credit, bank overdrafts and short-term borrowings.
流动负债必须在一年内清偿。它们包括赊购商品产生的应付账款（债权人）、银行透支和短期借款。
4. Capital (Owner's Equity) | 资本（所有者权益）
Capital represents the owner's financial interest in the business. It is the amount left over when you subtract total liabilities from total assets, which is why it is sometimes called net worth.
资本代表所有者对企业的财务利益。它是总资产减去总负债后剩下的金额，因此有时也被称作净值。
Capital increases when the owner invests more cash or other assets, or when the business earns a profit. Profit is added to capital because it belongs to the owner.
当所有者投入更多现金或其他资产，或者企业获得利润时，资本会增加。利润被加进资本，因为它属于所有者。
Capital decreases through drawings – when the owner takes out cash or goods for personal use – and when the business makes a loss. Keeping drawings separate from expenses is an important habit.
资本会因提款而减少——当所有者提取现金或商品私用——以及企业发生亏损时。养成将提款与费用区分开的习惯很重要。
5. Revenue (Income) | 收入
Revenue is the inflow of economic benefits arising from the ordinary activities of a business. For most Year 9 examples, revenue comes from selling goods, providing services, or receiving rent and commission.
收入是企业在日常经营活动中产生的经济利益流入。在大多数九年级案例中，收入来自销售商品、提供服务或收取租金与佣金。
Revenue is recorded when it is earned, not necessarily when cash is received. This is called the accruals concept. If a business sells products on credit, it still records revenue straight away.
收入在赚取时记录，而不一定在收到现金时。这称为应计概念。如果企业赊销产品，它依然立即记录收入。
A good way to remember revenue is to think 'Revenue = Recognise when Earned' t . It is not the same as receiving cash, which is why the bank balance does not tell the whole story.
记住收入的一个好方法是‘收入 = 赚取时确认’。它不等于收到现金，这就是为什么银行存款余额不能说明一切。
6. Expenses | 费用
Expenses are the costs a business incurs to earn revenue. They include everyday running costs such as wages, rent, electricity, advertising, delivery charges and depreciation of non-current assets.
费用是企业为赚取收入而发生的成本。它们包括日常运营成本，如工资、租金、电费、广告费、送货费和非流动资产折旧。
When expenses increase, profit falls. Keeping expenses lower than revenue is the basic rule for making a profit; therefore, every business watches its expense accounts carefully.
当费用增加时，利润下降。保持费用低于收入是盈利的基本规则；因此，每个企业都会密切关注其费用账户。
Like revenue, expenses are recorded when they are incurred, not always when they are paid. An electricity bill for June is recorded as a June expense even if you pay it in July.
与收入类似，费用在发生时记录，而不总是在支付时。六月份的电费单即使七月支付，也会被记录为六月的费用。
7. Debits and Credits | 借方与贷方
Debit (often shortened to Dr) simply means the left-hand side of an account. Credit (Cr) means the right-hand side. Neither word means 'good' or 'bad' – they are just directions in the ledger.
借方（常缩写为 Dr）仅指账户的左侧。贷方（Cr）指账户的右侧。这两个词都不代表‘好’或‘坏’——它们只是分类账中的方向。
The golden rule: every transaction must be recorded with at least one debit and one credit, and the total debit amount must equal the total credit amount.
黄金法则：每笔交易必须至少记录一个借方和一个贷方，并且借方总金额必须等于贷方总金额。
A popular memory aid is DEAD CLIC: Debit increases Expenses, Assets and Drawings; Credit increases Liabilities, Income and Capital. Once you memorise this, posting entries becomes much faster.
一个常见的记忆法是 DEAD CLIC：借方增加费用、资产和提款；贷方增加负债、收入和资本。一旦你记住这一点，过账会快很多。
8. Double-Entry Bookkeeping | 复式记账法
Double-entry bookkeeping is the system that puts the accounting equation into action. For every transaction, two or more accounts are affected in a way that keeps the equation balanced.
复式记账法是将会计等式付诸实践的系统。每笔交易都会影响两个或多个账户，并且始终保持等式平衡。
If you buy stationery for cash, the stationery expense account is debited (expense increases) and the cash account is credited (asset decreases). Two effects, one transaction, perfect balance.
如果你用现金购买文具，文具费用账户借记（费用增加），现金账户贷记（资产减少）。两笔影响，一笔交易，完美平衡。
This system helps spot errors quickly. If total debits do not equal total credits at any point, you know you have made a recording mistake long before the final accounts are prepared.
这套系统有助于快速发现错误。如果在任何时候借方总额不等於贷方总额，你远在最终报表编制之前就知道自己犯了记录错误。
9. Ledger Accounts (T-Accounts) | 分类账（T型账户）
A ledger account is shaped like the letter 'T'. The left column is the debit side, the right column is the credit side. Each account tracks the increases, decreases and running balance for one item.
分类账的形状像字母“T”。左栏是借方，右栏是贷方。每个账户跟踪某一项目的增加、减少和流动余额。
To find the balance on an account, total the debit side and total the credit side, then take the difference. If debits are bigger, the account has a debit balance, which is normal for assets and expenses.
要找出账户余额，先合计借方和贷方，然后取差值。如果借方更大，该账户为借方余额，这对资产和费用来说很常见。
Posting from day books to the ledger is like sorting jigsaw pieces into the right box. Every transaction eventually lands in its own T-account, ready to be balanced at the end of the period.
从日记账过入分类账就像把拼图碎片放进正确的盒子。每笔交易最终都会落到各自的 T 型账户里，准备在期末结出余额。
10. Trial Balance | 试算平衡表
A trial balance is a worksheet listing every ledger account with its closing balance in either the debit or credit column. Its main job is to check whether total debits equal total credits.
试算平衡表是一张工作表，列出全部分类账及其期末余额，并归入借方栏或贷方栏。它的主要工作是检查借方总额是否等于贷方总额。
If the two columns match, the books are 'in balance' and the double-entry is arithmetically correct. A mismatch means errors exist, such as a figure posted to the wrong side or a missing entry.
如果两栏相等，账簿就‘平衡’了，复式记账在算术上是正确的。不匹配则意味着存在错误，例如金额记错了边或漏记了分录。
However, a trial balance cannot catch every mistake. Swapping two accounts of the same type, omitting a whole transaction, or recording the same wrong amount on both sides will still produce equal totals.
然而，试算平衡表并不能发现所有错误。同类账户互换、遗漏整笔交易或在两侧记录相同的错误金额，依然能得出相等的合计数。
11. Income Statement (Profit & Loss) | 利润表（损益表）
The income statement tells the story of a business's performance over a period, usually a year. It matches revenue against the expenses incurred to generate that revenue, giving the net profit or loss.
利润表讲述企业在一段时期内的业绩，通常是一年。它将收入与为产生该收入而发生的费用进行配比，得出净利润或净亏损。
The basic layout can be remembered in two lines. First, the trading section: Sales − Cost of Sales = Gross Profit. Second, the profit section: Gross Profit − Expenses = Net Profit.
基本结构可以用两行来记忆。第一部分是交易段：销售收入 − 销售成本 = 毛利。第二部分是利润段：毛利 − 费用 = 净利润。
Cost of sales often includes opening inventory plus purchases minus closing inventory. Understanding this formula helps you see why accurate stock-counting matters so much at year-end.
销售成本通常包括期初存货加采购减期末存货。理解了这一公式，你就能明白为什么准确的期末盘点如此重要。
12. Statement of Financial Position (Balance Sheet) | 财务状况表（资产负债表）
The statement of financial position is a snapshot of the business's assets, liabilities and capital at a single date. It proves that the accounting equation holds true in practice.
财务状况表是企业在一个特定日期的资产、负债和资本的快照。它证明了会计等式在实践中的成立。
Assets are listed in order of liquidity, with non-current assets first, followed by current assets. Liabilities are grouped into non-current and current, and capital includes the opening balance plus profit less drawings.
资产按流动性顺序列示，先非流动资产，后流动资产。负债分为非流动和流动两组，资本则包含期初余额加上利润减去提款。
While the income statement shows whether the business made a profit, the statement of financial position shows what the business is worth on paper. Together they give the full financial picture.
利润表显示企业是否盈利，财务状况表则显示企业在账面上值多少钱。两者结合起来，共同呈现完整的财务图景。
Published by TutorHao | Accounting Revision Series | aleveler.com
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