📚 Year 10 AQA Accounting Vocabulary Quick-Remember Guide | 十年级 AQA 会计：词汇术语速记指南
Mastering accounting terminology is the first step to exam success in AQA Year 10 Accounting. This guide provides organised lists of key terms, definitions in simple English, and clever memory aids so you can recall them quickly under pressure.
掌握会计术语是 AQA 十年级会计考试成功的第一步。本指南整理了关键术语，用简单英语给出定义，并提供了巧妙的记忆方法，帮助你在压力下快速回忆。
1. The Accounting Equation & Basic Terms | 会计方程式与基本术语
iabilities + Equity. This must always balance because every transaction has a dual effect.
所有会计的基础是会计方程式：资产 = 负债 + 所有者权益。这个等式必须始终平衡，因为每笔交易都有双重影响。
| English Term | Definition | 中文术语 | 释义 | Memory Aid |
|---|---|---|---|---|
| Asset | Items of value owned or controlled by a business that are expected to bring future economic benefits. | 资产 | 企业拥有或控制的、预期能带来未来经济利益的资源。 | Think 'A' for 'An item I own'. |
| Liability | Obligations arising from past events, the settlement of which will result in outflow of resources. | 负债 | 由过去事项产生的现时义务，履行该义务会导致经济资源流出企业。 | 'Liability' sounds like 'lie ability' – you are 'liable' to pay. |
| Equity (Capital) | The residual interest in assets after deducting liabilities. Represents the owner's investment. | 所有者权益（资本） | 资产扣除负债后的剩余权益，代表业主的投资。 | Equity = Equality for the owner after debts. |
Whenever you record a transaction, check that the equation stays in balance. For example, if you buy a van with cash, one asset (van) increases while another asset (cash) decreases, leaving total assets unchanged.
每当你记录一笔交易时，检查等式是否仍平衡。例如，如果用现金购买货车，一项资产（货车）增加，另一项资产（现金）减少，总资产不变。
2. Types of Assets | 资产类别
Assets are split into non-current (long-term) and current (short-term). Knowing the difference helps you prepare the Statement of Financial Position correctly.
资产分为非流动（长期）和流动（短期）。理解两者的区别有助于你正确编制财务状况表。
| English Term | Definition | 中文术语 | 释义 | Memory Aid |
|---|---|---|---|---|
| Non-current Asset | An asset intended for long-term use in the business (more than one year), e.g. machinery, vehicles, buildings. | 非流动资产 | 供企业长期使用（超过一年）的资产，如机器、车辆、建筑物。 | 'Non-current' = 'Not converted to cash soon'. |
| Current Asset | An asset expected to be converted into cash or used up within one year, e.g. inventory, trade receivables, cash. | 流动资产 | 预期在一年内变现或耗用的资产，如存货、应收账款、现金。 | 'Current' = 'Circulating quickly'. |
| Inventory | Goods held for sale in the ordinary course of business. | 存货 | 企业在正常经营过程中持有以备出售的商品。 | Picture a shop 'inventory' of goods on shelves. |
| Trade Receivables | Amounts owed by customers who have bought goods on credit. | 应收账款 | 因赊销商品而应向客户收取的款项。 | 'Receivables' = 'I will receive money from them'. |
| Prepayment | An expense paid in advance for a future period; treated as a current asset. | 预付款项 | 预先支付未来期间的费用，作为流动资产处理。 | 'Pre-' = before; you paid before you used it. |
Tangible assets have physical form, like a delivery van. Intangible assets, such as goodwill, lack physical substance but still bring long-term benefits.
有形资产具有实物形态，如送货车。无形资产如商誉没有实物形态，但仍能带来长期利益。
3. Liabilities: Current vs Non-current | 负债：流动与非流动
Liabilities are what the business owes. They are classified as current (due within one year) or non-current (due after more than one year).
负债是企业所欠的债务。它们分为流动负债（一年内到期）和非流动负债（超过一年到期）。
| English Term | Definition | 中文术语 | 释义 | Memory Aid |
|---|---|---|---|---|
| Current Liability | An obligation expected to be settled within the business's normal operating cycle or within 12 months, e.g. trade payables, bank overdraft. | 流动负债 | 预期在正常营业周期内或 12 个月内清偿的义务，如应付账款、银行透支。 | 'Current' = 'Current urgency to pay'. |
| Non-current Liability | A debt that is not due within the next 12 months, e.g. long-term bank loan. | 非流动负债 | 未在 12 个月内到期的债务，如长期银行贷款。 | 'Non-current' = 'Not due for a long time'. |
| Trade Payables | Amounts owed to suppliers for goods bought on credit. | 应付账款 | 因赊购商品而应付给供应商的款项。 | 'Payables' = 'I must pay them'. |
| Accrual | An expense that has been incurred but not yet paid; recorded as a current liability. | 应计费用 | 已经发生但尚未支付的费用，列作流动负债。 | 'Accrual' = 'Accumulated but unpaid'. |
| Bank Overdraft | A short-term borrowing facility allowing the business to spend more than its bank balance. | 银行透支 | 允许企业在银行存款余额不足时继续支出的短期借款安排。 | 'Over-draft' = you 'draft' out more than you have. |
Remember that the total of current liabilities is used to calculate working capital (current assets minus current liabilities), a key measure of liquidity.
记住，流动负债总额用于计算营运资金（流动资产减去流动负债），这是流动性的关键指标。
4. Owner's Equity & Drawings | 所有者权益与提款
Equity represents the owner's stake in the business. Drawings reduce equity when the owner takes out cash or goods for personal use.
所有者权益代表业主在企业中的权益。当业主提取现金或商品供个人使用时，提款会减少权益。
| English Term | Definition | 中文术语 | 释义 | Memory Aid |
|---|---|---|---|---|
| Capital | The initial investment by the owner plus any additional capital introduced. | 资本 | 业主的初始投资以及后续投入的额外资本。 | 'Capital' = 'Cash I put in'. |
| Drawings | Money or goods taken by the owner from the business for personal use; not a business expense. | 提款 | 业主从企业提取供个人使用的钱或商品；不属于企业费用。 | Imagine 'drawing' money out, like an artist drawing a self-portrait with cash. |
| Retained Earnings | Profits that have been kept in the business rather than withdrawn by the owner. | 留存收益 | 留在企业内未提取的利润。 | 'Retained' = 'kept' – profits you keep inside. |
At the end of each period, the equity balance is found by: Opening Capital + Additional Capital + Net Profit - Drawings. This closing capital figure then appears in the Statement of Financial Position.
每个期末，权益余额的计算公式为：期初资本 + 增资 + 净利润 - 提款。然后这一期末资本数字出现在财务状况表中。
5. Revenue & Expenses | 收入与费用
Revenue and expenses determine profit. Revenue is earned from selling goods or services; expenses are costs incurred in generating that revenue.
收入和费用决定了利润。收入来自销售商品或提供服务；费用是为产生该收入而发生的成本。
| English Term | Definition | 中文术语 | 释义 | Memory Aid |
|---|---|---|---|---|
| Revenue (Sales) | Income earned from the ordinary activities of the business, usually sales of goods or services. | 收入（销售收入） | 企业从日常活动中赚取的所得，通常为商品或服务销售收入。 | 'Revenue' = 'Money REceived'. |
| Other Income | Income earned outside the main trading activity, e.g. rent received, discount received. | 其他收入 | 主营业务活动之外赚取的收入，如租金收入、购货折扣。 | 'Other' = extra on top of sales. |
| Expenses | Costs incurred in running the business, e.g. rent, wages, insurance, utilities. | 费用 | 经营企业所产生的成本，如租金、工资、保险费、水电费。 | 'Expenses' = 'Expensive things you pay for'. |
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