📚 Year 9 CAIE Accounting: Vocabulary & Terminology Quick Memory Guide | 九年级 CAIE 会计：词汇术语速记指南
Mastering accounting vocabulary is the first step towards success in Year 9 CAIE Accounting. This guide provides clear definitions, simple explanations, and effective memory tricks for the key terms you need to know. Understanding these words in both English and Chinese will help you read exam questions accurately and build a strong foundation for IGCSE Accounting. The concepts may seem abstract at first, but once you associate each term with a simple story or visual image, they will stick.
掌握会计词汇是九年级 CAIE 会计成功的第一步。本指南为你提供核心术语的清晰定义、简单解释及有效记忆技巧。理解这些中英文术语，能帮助你准确理解考题，为 IGCSE 会计打下坚实基础。这些概念起初可能显得抽象，但一旦你将每个术语与简单的故事或图像联系起来，它们就会牢牢印在脑海里。
1. The Building Blocks: Assets, Liabilities & Equity | 基础构件：资产、负债与权益
Assets are resources controlled by a business as a result of past events, from which future economic benefits are expected to flow. In everyday language, assets are what the business owns or has a right to use. Examples range from cash in the till, inventory in the warehouse, to machinery and vehicles. A quick way to remember: if the business could sell it or use it to make money, it is an asset.
资产是企业由于过去事项而控制的、预期能带来未来经济利益的资源。用日常语言说，资产就是企业拥有或有权使用的东西。例子包括收银机里的现金、仓库中的存货，以及机器和车辆。快速记忆法：如果企业可以卖掉它或用它来赚钱，它就是一项资产。
Liabilities are present obligations arising from past events, the settlement of which is expected to result in an outflow of resources. Put simply, liabilities are what the business owes to others—such as bank loans, amounts due to suppliers (trade payables), and unpaid bills. Think of liabilities as the business's debts.
负债是企业因过去事项而产生的现时义务，履行该义务预期会导致资源的流出。简单说，负债就是企业欠外部人的款项——如银行贷款、应付给供应商的款项和未付账单。把负债想象成企业的债务。
Equity (also called capital or owner's equity) is the residual interest in the assets after deducting all liabilities. It shows the owner's claim on the business and equals initial investment plus accumulated profits, minus any drawings. If you liquidated all assets and settled all debts, equity is what would remain for the owner.
权益（也称资本或所有者权益）是扣除所有负债后，企业资产中归属所有者的剩余利益。它显示所有者对企业的索偿权，等于初始投资加上累积利润，减去任何提款。如果你变卖所有资产并清偿所有债务，剩下的就是所有者的权益。
2. The Accounting Equation: A = L + E | 会计等式：资产 = 负债 + 权益
The entire double-entry system rests on one simple equation: Assets = Liabilities + Equity. Every transaction affects at least two accounts in a way that maintains this balance. If a business buys a van with cash, one asset (cash) decreases while another asset (the van) increases—total assets remain unchanged and
Published by TutorHao | Year 9 Accounting Revision Series | aleveler.com
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