📚 Year 9 SQA Accounting: Vocabulary Quick-Memorisation Guide | Year 9 SQA 会计：词汇术语速记指南
Mastering accounting starts with the language of business. This guide breaks down the essential terms for Year 9 SQA Accounting into bite-sized, bilingual sections to help you learn faster and remember longer.
掌握会计从商业语言开始。本指南将 Year 9 SQA 会计的核心术语拆解成简短的双语小节，助你学得更快、记得更牢。
1. Why Terminology Matters | 术语为何重要
Accounting is the language of business. Without a solid understanding of key terms, you will struggle to follow transactions, record entries, or prepare financial statements. Building your vocabulary early in Year 9 builds confidence and accuracy for every topic that follows.
会计是商业的语言。若不扎实掌握关键术语，你将难以理解交易、记录分录或编制财务报表。在 Year 9 早期积累词汇能为后续每个主题打下信心与准确性的基础。
Think of each term as a brick: the stronger your vocabulary, the sturdier your accounting knowledge. This guide helps you master definitions, spellings, and usage through clear examples and memory hooks.
把每个术语看作一块砖：词汇越牢固，会计知识就越稳健。本指南通过清晰的示例和记忆线索，助你掌握定义、拼写及用法。
2. Basic Building Blocks: Assets, Liabilities, and Equity | 基本构成要素：资产、负债与权益
Assets are resources a business owns or controls, such as cash, inventory, or equipment. They are expected to bring future economic benefits.
资产是企业拥有或控制的资源，如现金、存货或设备，预期会带来未来经济利益。
Liabilities are obligations a business owes to outsiders, like bank loans or trade payables. They represent claims against the business's assets.
负债是企业欠外部方的义务，如银行贷款或应付账款，代表着对企业资产的求偿权。
Equity (or capital) is the owner’s residual interest in the assets after deducting liabilities. It's what the business truly 'owns' outright.
权益（或资本）是资产扣除负债后归属于所有者的剩余利益，是真正“拥有”的部分。
3. The Accounting Equation | 会计等式
The accounting equation is the backbone of double-entry bookkeeping: Assets = Liabilities + Equity. Every transaction keeps this equation in balance.
会计等式是复式记账的支柱：资产 = 负债 + 权益。每笔交易都保持这一等式的平衡。
For example, if a business buys equipment for cash, one asset (equipment) increases while another asset (cash) decreases – the equation still holds.
例如，企业用现金购买设备，一项资产（设备）增加，另一项资产（现金）减少——等式依然成立。
Understanding this relationship makes it easier to spot errors and to see how every entry has a dual effect.
理解这一关系有助于更容易发现错误，并看清每笔分录的双重影响。
4. Debits and Credits: The Double-Entry System | 借方与贷方：复式记账系统
In double-entry bookkeeping, debit (Dr) means an entry on the left side of an account, while credit (Cr) means an entry on the right. They are not 'increase' or 'decrease' in a simple way – it depends on the account type.
在复式记账中，借方 (Dr) 指账户左侧的分录，贷方 (Cr) 指右侧的分录。它们并非简单的“增加”或“减少”——取决于账户类型。
Assets: increase with debit, decrease with credit.
资产：借方增加，贷方减少。
Liabilities: increase with credit, decrease with debit.
负债：贷方增加，借方减少。
Equity: increase with credit, decrease with debit.
权益：贷方增加，借方减少。
Income: increase with credit; Expenses: increase with debit.
收入：贷方增加；费用：借方增加。
Memorise the mnemonic DEAD CLIC: Debit Expenses, Assets, Drawings; Credit Liabilities, Income, Capital.
记住助记口诀 DEAD CLIC：借记费用、资产、提款；贷记负债、收入、资本。
5. Source Documents | 原始凭证
Source documents are the first record of a transaction. They provide the evidence needed to enter transactions into books of prime entry.
原始凭证是交易的第一记录，提供将交易记入原始分录账簿所需的证据。
| Document | Purpose | 中文 |
|---|---|---|
| Invoice | Issued when goods are sold on credit; requests payment | 发票 |
| Receipt | Confirms payment has been received | 收据 |
| Credit Note | Reduces the amount owed, e.g. for returned goods | 贷项通知单 |
| Debit Note | Increases the amount owed, e.g. for undercharge | 借项通知单 |
| Cheque Counterfoil | Record of payments made by cheque | 支票存根 |
Always check dates, amounts, and names on source documents – accuracy here prevents headaches later.
务必核对原始凭证上的日期、金额和名称——此处的准确性可避免日后麻烦。
6. Books of Prime Entry | 原始分录账簿
Books of prime entry are the first place transactions are recorded, using information from source documents. They summarise similar transactions before posting to ledgers.
原始分录账簿是利用原始凭证信息首次记录交易的地方，它们在过账到分类账之前汇总同类交易。
Sales Day Book: records credit sales. | 销售日记账：记录赊销。
Purchases Day Book: records credit purchases. | 采购日记账：记录赊购。
Returns Inwards Day Book: records goods returned by customers. | 销售退回日记账：记录客户退回的商品。
Returns Outwards Day Book: records goods returned to suppliers. | 采购退回日记账：记录退回给供应商的商品。
Cash Book: a combined book of prime entry and ledger for all cash and bank transactions. | 现金日记账：兼具原始分录账簿和分类账功能，记录所有现金与银行交易。
General Journal: records non-regular transactions like corrections, year-end adjustments, or purchase of non-current assets. | 通用日记账：记录非常规交易，如更正、年末调整或购买非流动资产。
Remember: books of prime entry save time and reduce clutter in the main ledgers.
记住：原始分录账簿能节省时间并减少主分类账中的混乱。
7. Ledger Accounts | 分类账账户
A ledger is a set of accounts where all transactions are classified and summarised. The three main types in Year 9 SQA are:
分类账是一组账户，所有交易在此分类和汇总。Year 9 SQA 中的三大类型为：
Sales Ledger: contains personal accounts of credit customers. | 销售分类账：包含赊销客户的个人账户。
Purchases Ledger: contains personal accounts of credit suppliers. | 采购分类账：包含赊购供应商的个人账户。
General (Nominal) Ledger: contains all other accounts – assets, liabilities, income, expenses, and capital. | 总分类账（名义分类账）：包含所有其他账户——资产、负债、收入、费用和资本。
Each ledger account has a T-account format with a debit side and a credit side. The balance is the difference between the two sides.
每个分类账账户采用T型账户格式，有借方和贷方。余额是两方之差。
8. Financial Statements: Income Statement & Balance Sheet | 财务报表：利润表与资产负债表
At the end of a period, businesses prepare two key financial statements.
在会计期末，企业编制两张关键财务报表。
The Income Statement (or Profit & Loss account) shows the performance over a period. It lists income (sales, rent received) minus expenses (cost of sales, wages, utilities) to find profit or loss.
利润表（或损益表）反映一段时期的业绩。它列示收入（销售收入、租金收入）减去费用（销售成本、工资、水电费），得出利润或亏损。
The Balance Sheet (or Statement of Financial Position) shows the financial position at a specific date. It follows the accounting equation, listing assets on one side and liabilities plus equity on the other.
资产负债表（或财务状况表）反映特定日期的财务状况。它遵循会计等式，一侧列资产，另一侧列负债加权益。
Key terms within: Cost of Sales = Opening Inventory + Purchases - Closing Inventory. Gross Profit = Sales - Cost of Sales. Net Profit = Gross Profit - Expenses.
其中关键术语：销售成本 = 期初存货 + 采购 - 期末存货。毛利润 = 销售收入 - 销售成本。净利润 = 毛利润 - 费用。
9. Types of Accounts: Real, Nominal, and Personal | 账户类型：实账户、虚账户与人名账户
Traditional classification helps you understand how accounts behave in double-entry.
传统分类有助于理解账户在复式记账中的行为。
Real Accounts: relate to assets or properties. Rule: Debit what comes in, credit what goes out. Examples: Machinery, Cash, Furniture.
实账户：涉及资产或财产。规则：进来借记，出去贷记。例如：机器、现金、家具。
Nominal Accounts: relate to expenses, losses, incomes, and gains. Rule: Debit all expenses and losses, credit all incomes and gains. Examples: Wages, Rent Paid, Sales, Interest Received.
虚账户：涉及费用、损失、收入和利得。规则：借记所有费用和损失，贷记所有收入和利得。例如：工资、租金支出、销售收入、利息收入。
Personal Accounts: relate to individuals, firms, or organisations. Rule: Debit the receiver, credit the giver. Examples: Customer A Account, Supplier Z Account.
人名账户：涉及个人、公司或组织。规则：借记接收方，贷记给予方。例如：客户A账户、供应商Z账户。
This 'Golden Rules' framework speeds up your decision-making on which side to enter.
这一“黄金规则”框架能加速你决定记在哪一侧。
10. Ratios & Quick Performance Checks | 比率与快速业绩检查
Even at Year 9, you may be asked to calculate or interpret simple ratios. These terms help you talk about business health.
即使在 Year 9，你也可能被要求计算或解释简单比率。这些术语帮助你谈论企业健康状况。
Gross Profit Percentage: (Gross Profit ÷ Sales) × 100. A measure of profitability on buying and selling goods.
毛利率：（毛利润 ÷ 销售收入）× 100。衡量买卖商品的盈利能力。
Net Profit Percentage: (Net Profit ÷ Sales) × 100. Shows overall profitability after all expenses.
净利率：（净利润 ÷ 销售收入）× 100。展示扣除所有费用后的整体盈利能力。
Current Ratio: Current Assets ÷ Current Liabilities. Indicates the ability to pay short-term debts.
流动比率：流动资产 ÷ 流动负债。表明偿还短期债务的能力。
Liquidity: how easily assets can be turned into cash. | 流动性：资产转化为现金的容易程度。
Always label your answers 'times' or '%' and state whether the result is good or bad compared to benchmarks.
务必标注单位“倍”或“%”，并与基准比较说明结果是好是坏。
11. Cash vs. Credit Transactions | 现金交易与赊账交易
A cash transaction means payment happens immediately, either with physical cash, debit card, or bank transfer. It is recorded directly in the Cash Book.
现金交易意味着立即付款，无论是用实物现金、借记卡还是银行转账。它直接记入现金日记账。
A credit transaction means goods or services are provided now, but payment is delayed. It passes through a Day Book first, then to the respective Sales or Purchases Ledger and General Ledger.
赊账交易意味着现在提供商品或服务，但延迟付款。它先经过日记账，然后进入相应的销售或采购分类账和总分类账。
Beware: 'cash' in banking does not always mean physical notes; it includes current account balances. Similarly, 'purchases' in accounting always means goods bought for resale, not general shopping.
注意：银行语境中的“现金”不总指实物纸币，还包括活期账户余额。同样，会计中的“采购”总是指为再销售而购买的商品，而非一般购物。
12. Quick Tips for Memorising Accounting Terms | 速记会计术语的小贴士
Accounting vocabulary can feel like a foreign language, but these techniques make it stick.
会计词汇可能感觉像一门外语，但这些技巧能让它扎根。
Flashcards: write the English term on one side and the definition plus Chinese translation on the other. Test yourself daily.
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。
Mnemonics: use DEAD CLIC for debit/credit rules, and 'PEARLS' Expenses, Assets → Debit; Revenue, Liabilities, Sales, Capital → Credit) as alternatives.
助记词：用 DEAD CLIC 记借贷规则，或用 'PEARLS' 作为替代。
Grouping: link terms into stories. For example, 'The Sales Day Book records an invoice from a credit customer, which later goes into the Sales Ledger, and finally the total sales appear in the Income Statement.'
分组法：将术语串成故事。例如，“销售日记账记录赊销客户的发票，然后进入销售分类账，最后销售总额出现在利润表中。”
Label everything: when doing practice questions, highlight and label terms: asset, liability, debit, credit, source document. This builds pattern recognition.
标注一切：做练习题时，高亮并标记术语：资产、负债、借方、贷方、原始凭证。这培养模式识别能力。
Consistency beats cramming – spend 10 minutes a day with these words, and you will see a huge improvement by exam time.
持续记忆胜过临时抱佛脚——每天花10分钟背诵这些词语，到考试时你会看到巨大进步。
Published by TutorHao | Accounting Revision Series | aleveler.com
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