📚 Year 10 Edexcel Accounting: Quick Vocab Memory Guide | Edexcel十年级会计：词汇术语速记指南
Mastering accounting terminology is the first key to unlocking double-entry bookkeeping and financial statements. This guide uses mnemonics, simple equations, and logical groupings to help Year 10 Edexcel students memorise essential terms fast — turning confusing jargon into a clear mental map. From the accounting equation to depreciation, every term is linked to a visual or a story, making revision efficient and exam-ready.
掌握会计术语是解锁复式记账和财务报表的第一把钥匙。本篇指南通过助记口诀、简单等式和逻辑分组，帮助十年级Edexcel学生快速记忆核心词汇——把令人困惑的行话变成清晰的思维导图。从会计等式到折旧，每个术语都关联着图像或故事，让复习高效且直击考点。
1. The Accounting Equation | 会计等式
The fundamental rule of accounting is Assets = Liabilities + Capital. A sole trader's resources (assets) are funded either by borrowing (liabilities) or by the owner's investment (capital). Whenever you record a transaction, this equation must stay balanced.
会计的根本规则是资产 = 负债 + 资本。个体经营者的资源（资产）要么靠借款（负债）获得，要么来自业主投入（资本）。每记录一笔交易，这个等式都必须保持平衡。
Remember it as 'A = L + C', or think of the mnemonic ALE (Assets, Liabilities, Equity). Capital is also called 'Equity' or 'Owner’s equity'.
可以用'A = L + C'来记，或者联想助记词ALE (资产 Assets、负债 Liabilities、权益 Equity)。资本也称“所有者权益”。
Assets = Liabilities + Capital
Drawings reduce capital, not directly assets. So the expanded equation is: Assets = Liabilities + (Capital – Drawings + Profit).
提款会减少资本，而非直接减少资产。因此扩展等式为：资产 = 负债 + (资本 – 提款 + 利润)。
2. The Five Account Types: The ALICE Model | 五种账户类型：ALICE 模型
To apply double-entry rules, you must classify every account into one of five types: Assets, Liabilities, Income, Capital, Expenses. Use the memory word ALICE.
应用复式记账规则，必须把每个账户归为五类之一：资产、负债、收入、资本、费用。用ALICE这个单词来记忆。
- A = Assets (e.g. bank, inventory, machinery)
- L = Liabilities (e.g. trade payables, loan)
- I = Income (e.g. sales, discount received)
- C = Capital (owner’s equity, drawings reduce capital)
- E = Expenses (e.g. rent, wages, insurance)
中文对应：A 资产，L 负债，I 收入，C 资本，E 费用。记住“ALICE”就抓住了账户分类的核心，是下一步学习借贷法则的基础。
3. Debits & Credits: DEAD CLIC | 借方与贷方：DEAD CLIC 记忆法
The double-entry rules are summarised by the mnemonic DEAD CLIC. Debit the accounts that increase with a debit: Debit Expenses, Assets, Drawings. Credit the accounts that increase with a credit: Credit Liabilities, Income, Capital.
复式记账规则由DEAD CLIC助记词高度概括。借方的增加方：费用(Debit Expenses)、资产(Assets)、提款(Drawings)；贷方的增加方：负债(Liabilities)、收入(Income)、资本(Capital)。
So when you receive cash (asset increases), debit bank. When you make a sale (income increases), credit sales. The opposite entry is always the credit or debit to complete the double entry.
因此，当收到现金（资产增加），借记银行；当实现销售（收入增加），贷记销售收入。相反方向的分录就是完成复式记账的对应分录。
For example: paying rent. Rent is an expense (DEAD), so debit Rent. Credit Bank because bank asset decreases.
例如：支付租金。租金是费用（DEAD中的E），所以借记租金；同时贷记银行，因为银行存款这项资产减少了。
4. Books of Original Entry | 原始分录账簿
Before transactions are posted to ledgers, they are recorded in day books. Remember 'S.P.A.C.G.': Sales Day Book, Purchases Day Book, Returns Day Books (both), Cash Book, General Journal.
交易在过入分类账之前，会先记入日记账（原始凭证簿）。记住'S.P.A.C.G.'：销售日记账、采购日记账、退货日记账（销货退回和进货退出）、现金账簿、普通日记账。
- Sales Day Book: records credit sales (sales invoices).
- Purchases Day Book: records credit purchases (purchase invoices).
- Returns Inwards / Outwards Day Books: credit notes for returned goods.
- Cash Book: all bank and cash movements.
- General Journal: rare or adjusting entries, e.g. depreciation, bad debts write-off.
中文依次：销售日记账记录赊销，采购日记账记录赊购，退货日记账记录退货产生的贷项通知单，现金账簿记录所有现金和银行收支，普通日记账处理非经常性或调整分录如折旧、坏账冲销。
5. The Trial Balance | 试算平衡表
A trial balance lists all ledger account balances at a specific date, with debit balances in one column and credit balances in another. The total debits must equal total credits if double-entry rules have been followed.
试算平衡表列出某一特定日期所有分类账账户的余额，借方余额在一栏，贷方余额在另一栏。如果遵循了复式记账规则，借方总额必定等于贷方总额。
Common reasons for an unbalanced trial balance: omission of one side of a double entry, recording both debits or both credits, or arithmetic errors in account balances.
试算不平衡的常见原因：漏记复式分录的一边，两边都记成了借方或贷方，或者账户余额计算错误。
Mind the trick: a trial balance can still balance even if a transaction was posted to the wrong account — that's why you still need ledgers checked.
注意陷阱：即使交易被过到错误的账户，试算平衡表仍可能平衡——所以仍需检查分类账。
6. Income Statement Structure | 利润表结构速记
The income statement (trading and profit and loss account) shows the profit or loss over a period. Memorise the flow: Sales – Cost of Goods Sold = Gross Profit; Gross Profit – Expenses = Net Profit.
利润表（购销及损益账户）显示一段期间的利润或亏损。牢记这个流程：销售收入 – 销售成本 = 毛利；毛利 – 各项费用 = 净利润。
Cost of Goods Sold (COGS) formula: Opening Inventory + Purchases – Purchases Returns + Carriage Inwards – Closing Inventory. It’s the cost of stock that was actually sold.
销售成本（COGS）公式：期初存货 + 购货 – 购货退出 + 进货运费 – 期末存货。这是实际售出存货的成本。
For a service business, there is no COGS; the income statement starts with Fees earned, then deducts expenses directly.
对于服务类企业，没有销售成本；利润表直接从服务收入开始，直接减去费用。
Gross Profit = Sales – Sales Returns – COGS
7. Statement of Financial Position | 财务状况表（资产负债表）
The statement of financial position shows the assets, liabilities, and capital at the year-end. It is structured as: Non-current Assets + Current Assets – Current Liabilities – Non-current Liabilities = Net Assets, which equals Capital.
财务状况表展示年末的资产、负债和资本。格式为：非流动资产 + 流动资产 – 流动负债 – 非流动负债 = 净资产，净资产等于资本。
Alternatively, the layout follows: Assets on one side, Capital and Liabilities on the other. Remember 'Fixed + Current' for assets; 'Long-term + Short-term' for liabilities.
另一种布局是资产在一侧，资本和负债在另一侧。记住资产分“固定 + 流动”，负债分“长期 + 短期”。
Key check: The figure for closing inventory appears in both the income statement (deducted in COGS) and as a current asset on the statement of financial position.
关键核对：期末存货数字同时出现在利润表（在销售成本中扣除）和财务状况表的流动资产项下。
8. Inventory & Cost of Goods Sold Shortcut | 存货与销售成本速记
Use the acronym OPIC for the COGS components: Opening inventory, Purchases (net), Inwards carriage, Closing inventory. Then COGS = O + P + I – C.
用OPIC速记销售成本的组成部分：Opening期初存货，Purchases净购货，Inwards carriage进货运费，Closing期末存货。于是COGS = O + P + I – C。
Remember that carriage inwards is part of the cost of getting stock to the business, whereas carriage outwards is a selling expense and goes below gross profit.
记住，进货运费是把存货运进企业的成本，属于销售成本；而销货运费是销售费用，在毛利之后扣除。
Closing inventory is valued at the lower of cost and net realisable value (prudence concept). In Year 10, you usually use cost.
期末存货按成本与可变现净值孰低原则计价（审慎概念）。在十年级阶段，通常按成本计价。
9. Depreciation Terminology | 折旧术语
Depreciation is the systematic allocation of the cost of a non-current asset over its useful life. It applies the matching concept — expenses should be matched to the revenue they generate.
折旧是将非流动资产成本在其使用寿命内进行系统分摊。这遵循了配比概念——费用应当与其产生的收入相匹配。
Straight-line method: (Cost – Residual Value) ÷ Useful Life. Charge the same amount each year. Reducing balance method: a fixed percentage applied to the reducing net book value each year.
直线法：(原始成本 – 残值) ÷ 使用年限，每年计提同等金额。余额递减法：每年对递减的账面净值按固定百分比计算折旧。
Key terms: Accumulated depreciation – total depreciation charged to date. Net book value (NBV) – cost minus accumulated depreciation.
关键术语：累计折旧——迄今为止计提的折旧总额。账面净值 (NBV)——原始成本减去累计折旧。
Always deduct the full year’s depreciation before preparing the statement of financial position, even if the asset was bought partway through the year (unless pro-rating is stated).
编制财务状况表之前，总是扣除一整年的折旧，即使资产是在年中购入（除非题目要求按时间比例计算）。
10. Accruals & Prepayments | 应计与预付
Accruals (or accrued expenses) are expenses incurred but not yet paid by the year-end. They are added to the expense on the income statement and shown as a current liability.
应计费用（应付未付费用）是年末已发生但尚未支付的费用。在利润表中加上这些金额，并列为流动负债。
Prepayments are expenses paid in advance for the next period. They are deducted from the expense and shown as a current asset.
预付费用是提前支付给下一期的费用。从当期费用中减去，并列为流动资产。
Adjusting rule: Income statement shows the expense incurred, not the amount paid. Balance sheet shows amounts owing or prepaid.
调整规则：利润表反映已发生的费用，而不是已支付的金额；资产负债表反映欠付款或预付款。
Example: Rent paid £12,000 for 15 months ending 31 March, year-end is 31 December. The prepayment is 3/15 × £12,000 = £2,400 (current asset).
举例：租金支付 £12,000 覆盖到次年3月31日共15个月，年末为12月31日。预付部分为 3/15 × £12,000 = £2,400，作为流动资产。
11. Bad Debts & Provision for Doubtful Debts | 坏账与可疑债务准备
A bad debt is a trade receivable that is confirmed uncollectable and must be written off. It is debited to Bad Debts (expense) and credited to Trade Receivables.
坏账是已确认无法收回的应收账款，必须冲销。借方记坏账费用，贷方记应收账款。
A provision for doubtful debts is an estimated amount set aside for possible future defaults, based on past experience. It is an application of the prudence concept.
可疑债务准备是根据历史经验，为未来可能发生的违约而估计预留的金额。这是审慎概念的应用。
lf is a contra-asset deducted from trade receivables in the statement of financial position.
调整方法：准备的增加是利润表中的额外费用；减少则计入收入。准备本身是资产的备抵项，在财务状况表中从应收账款中扣除。
In Year 10, you often calculate the provision as a fixed percentage of trade receivables after writing off bad debts.
在十年级，通常是在冲销坏账之后，按应收账款的一定百分比来计算可疑债务准备。
12. Quick Ratio Terms for Sole Traders | 个体经营者常用比率词汇
Though not always tested at Year 10, knowing basic ratios helps link terminology to performance. Gross Profit Margin = (Gross Profit ÷ Sales) × 100%. It measures profitability before overheads.
虽然十年级不一定会考比率，但了解基础比率有助于把术语与业绩挂钩。毛利率 = (毛利 ÷ 销售收入) × 100%，衡量扣除间接费用前的获利能力。
Net Profit Margin = (Net Profit ÷ Sales) × 100%. It shows overall profitability after all expenses.
净利率 = (净利润 ÷ 销售收入) × 100%，反映扣除所有费用后的整体盈利能力。
Current Ratio bilities. It assesses short-term liquidity. A ratio of 1.5:1 to 2:1 is considered healthy.
流动比率 = 流动资产 ÷ 流动负债，评价短期流动性。一般认为 1.5:1 至 2:1 比较健康。
Connecting these to the vocab: 'sales' appears in both margins, 'current' refers to items that will be used or settled within 12 months.
与词汇联系：'销售收入'在两个利润率中均有出现；'流动'是指将在12个月内使用或结算的项目。
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