📚 Year 9 Cambridge Accounting: Vocabulary & Terminology Quick-Memorisation Guide | Year 9 Cambridge 会计：词汇术语速记指南
Mastering accounting vocabulary is the first step to acing your Year 9 Cambridge Accounting exam. This guide breaks down essential terms into logical groups and provides mnemonics, tips and clear explanations to help you memorise them quickly. Use it alongside your textbook to build confidence and fluency in accounting language.
掌握会计词汇是攻克 Year 9 剑桥会计考试的第一步。本指南将核心术语分组整理，并配有速记口诀、技巧和清晰的解释，帮助你快速记忆。搭配教材使用，可以让你更自信、更流利地运用会计语言。
1. The Accounting Equation | 会计等式
The accounting equation is the backbone of all bookkeeping: Assets = Liabilities + Owner's Equity. It shows that everything the business owns is financed by what it owes and the owner's stake.
会计等式是所有簿记的基石：资产 = 负债 + 所有者权益。它表明企业拥有的一切都是由其负债和所有者投入的资金来支持的。
A handy memory trick is to think of the letters ALOE: Assets = Liabilities + Owner's Equity. Picture an aloe vera plant to lock it in your mind.
一个简便的记忆法是联想到字母 ALOE：Assets（资产）= Liabilities（负债）+ Owner's Equity（所有者权益）。在脑海中想象一株芦荟（aloe vera）就能牢牢记住。
Assets = Liabilities + Owner's Equity
2. Assets | 资产
An asset is a resource controlled by the business that is expected to bring future economic benefits. Common examples include cash, inventory, trade receivables (debtors) and equipment.
资产是企业控制并能带来未来经济利益的资源。常见例子包括现金、存货、应收账款（债务人）和设备。
Assets are split into current and non-current. Current assets (cash, receivables, inventory) are likely to be used or converted into cash within one year. Non-current assets (machinery, vehicles, premises) are held for long‑term use.
资产分为流动和非流动两类。流动资产（现金、应收账款、存货）预计在一年内使用或变现。非流动资产（机器、车辆、房产）则供长期使用。
Speedy recall: 'Current' sounds like 'currency' – think of items that turn into cash fast. 'Non-current' means 'not turning into cash soon'.
快速记忆：'Current' 听起来像 'currency'（货币）——想想那些能快速变成现金的项目。'Non-current' 就是 '不会很快变成现金'。
- Cash at bank
- Trade receivables (debtors)
- Inventory (stock)
- Motor vehicles
- Office equipment
3. Liabilities | 负债
A liability is a present obligation arising from past events, the settlement of which is expected to result in an outflow of resources. In simpler words, it is what the business owes to others.
负债是由过去事项产生的现时义务，履行该义务预计会导致资源流出。简单说，就是企业欠别人的钱。
Like assets, liabilities are classified as current (payable within one year, e.g. trade payables, bank overdraft) and non-current (long‑term borrowings, bank loans due after more than one year).
和资产一样，负债也分为流动负债（一年内到期，如应付账款、银行透支）和非流动负债（长期借款、一年后到期的银行贷款）。
Link the term 'liability' with 'lie' – a debt is something that lies on the business until it is paid. Current liabilities are like short‑term 'lies' that disappear quickly.
把 'liability' 和 'lie'（躺着/压着）联系起来——债务就像压在企业的担子，还清之前一直存在。流动负债就像很快会消失的短期担子。
| Current Liabilities | Non‑current Liabilities |
| Trade payables (creditors) | Bank loan (5 years) |
| Bank overdraft | Mortgage |
| Accrued expenses | Debentures |
4. Owner's Equity | 所有者权益
Owner's equity is the residual interest in the assets after deducting all liabilities. It represents the owner's claim on the business and grows when the business makes a profit.
所有者权益是资产扣除所有负债后的剩余权益，代表所有者对企业的求偿权。企业盈利时权益增加。
Equity is made up of Capital + Profit - Drawings. Capital is the money the owner puts in, profit adds to equity, and drawings (money taken out by the owner for personal use) reduce it.
所有者权益由 资本 + 利润 - 提款 构成。资本是所有者投入的资金，利润增加权益，提款（所有者取走供个人使用的资金）则减少权益。
Remember the formula as 'CPD': Capital plus Profit minus Drawings. Think 'Continuing Professional Development' if that helps – equity keeps developing through profits.
将公式记为 'CPD'：Capital（资本）加 Profit（利润）减 Drawings（提款）。如果你觉得好记，可以联想 'Continuing Professional Development' ——权益通过利润持续发展。
5. Income and Expenses | 收入与费用
Income is the inflow of economic benefits that increases owner's equity, other than contributions from the owner. It includes sales revenue, rent received and interest income.
收入是导致所有者权益增加的经济利益流入，不包括所有者投入。它包括销售收入、租金收入、利息收入等。
Expenses are outflows of economic benefits that decrease owner's equity. Examples: cost of sales, wages, rent paid, electricity and depreciation.
费用是导致所有者权益减少的经济利益流出。例如：销售成本、工资、租金支出、电费和折旧。
The expanded accounting equation is: Assets = Liabilities + Owner's Equity + (Income - Expenses). You can see that profit (income minus expenses) sits inside equity.
扩展开来的会计等式为：资产 = 负债 + 所有者权益 +（收入 - 费用）。可见利润（收入减费用）是嵌入在权益中的。
Link 'Income increases equity' to 'I ncrease E quity' – the I and E stand for Income and Equity. Expenses work in reverse: each expense 'slices' a small piece of equity away.
把 'Income increases equity' 和首字母 I、E 联系起来——I 代表 Income（收入），E 代表 Equity（权益）。费用的作用相反：每一笔费用都像从权益中切掉一小块。
6. Debits and Credits | 借方与贷方
Debit (Dr) and Credit (Cr) are the two sides of every accounting entry. They do not inherently mean 'increase' or 'decrease'; their effect depends on the type of account.
借方 (Dr) 和贷方 (Cr) 是每一笔会计分录的两个方向。它们本身并不天然代表 '增加' 或 '减少'；具体影响取决于账户类型。
The most popular mnemonic is DEAD CLIC: Debit all Expenses, Assets, and Drawings; Credit all Liabilities, Income, and Capital. Say it like 'dead click' to trigger recall.
最流行的速记口诀是 DEAD CLIC：费用、资产和提款记借方；负债、收入和资本记贷方。像念 'dead click' 一样，听到就能回想起来。
| To INCREASE | DEBIT side | CREDIT side |
| Assets | Debit | |
| Expenses | Debit | |
| Drawings | Debit | |
| Liabilities | Credit | |
| Income | Credit | |
| Capital | Credit |
ce: total debits = total credits. If they do not match, you have made a recording mistake.
快速核对：每一笔交易必须平衡，借方总额 = 贷方总额。如果不相等，说明你有记账错误。
7. Ledger and T-Accounts | 分类账与 T 型账
A ledger is a collection of all the accounts a business uses. Each account is often drawn as a T‑account to show debits on the left and credits on the right.
分类账是企业所有账户的汇总。每个账户通常画成 T 型账，左边是借方，右边是贷方。
A T‑account has three main parts: the account name at the top, the debit side (left) and the credit side (right). Balances are carried down (c/d) to start the next period.
T 型账有三个主要部分：顶部的账户名称、左边的借方和右边的贷方。余额通过结转下期（c/d）来开启下一个期间。
Visual thinking helps: imagine a big 'T' where the left elbow naturally points to 'Dr' and the right elbow to 'Cr'. The Debit side is also called the 'receiving' side for assets.
形象思维很有用：想象一个大大的 'T'，左臂自然指向 Dr，右臂指向 Cr。对资产来说，借方也叫 '收入' 方。
Dr Account name Cr
Left side (Debits) | Right side (Credits)
8. Journals | 日记账
Journals are books of prime entry where transactions are first recorded before being posted to the ledger. The main journals are the general journal, cash book, sales journal and purchases journal.
日记账是原始分录账簿，交易先记在这里，然后再过账到分类账。主要日记账包括普通日记账、现金簿、销售日记账和采购日记账。
The general journal is used for non‑regular transactions such as correction of errors, opening entries and purchase of non‑current assets on credit. It always shows the debit entry first, then the credit entry.
普通日记账用于非例行交易，例如更正错误、期初分录和赊购非流动资产。它总是先列借方分录，再列贷方分录。
Think of 'journal' as a 'journey' – every transaction begins its journey here. The word 'journal' comes from the French 'jour' meaning 'day', because entries are made day by day.
把 'journal' 想象成一段 'journey'（旅程）——每笔交易的旅程都从这里开始。'journal' 一词源于法语 'jour'（日子），因为分录是逐日记录的。
9. Trial Balance | 试算表
A trial balance is a list of all ledger account balances at a specific date, with debit balances in one column and credit balances in another. Its main purpose is to check the arithmetic accuracy of the double‑entry records.
试算表是在特定日期列出的所有分类账余额的清单，借方余额一栏，贷方余额另一栏。其主要目的是检查复式记账的算术准确性。
If total debits equal total credits, the trial balance is said to 'balance'. However, it does not guarantee there are no errors – compensating errors and errors of omission can still exist.
如果借方合计等于贷方合计，试算表就 '平衡' 了。但这并不保证没有错误——抵销错误和漏记错误依然可能存在。
Think of the trial balance as a 'pilot balance' – a trial run before you prepare final financial statements. Spot errors early by checking whether your totals match.
把 trial balance 想成 '试用' 的余额——在编制最终财务报表前的一次试运行。通过检查合计数是否相符，尽早发现错误。
10. Financial Statements – A Snapshot | 财务报表概览
The two key financial statements you need to recognise are the Income Statement (also called Statement of Profit or Loss) and the Statement of Financial Position (formerly known as the Balance Sheet).
你需要认识的两个主要财务报表是收益表（也称利润表）和财务状况表（以前称资产负债表）。
The Income Statement shows income less expenses to calculate profit or loss over a period. The Statement of Financial Position displays assets, liabilities and equity at a specific date – a snapshot of the business.
收益表列示收入减费用，计算出一段期间的利润或亏损。财务状况表则显示某一特定日期的资产、负债和权益——就像企业的快照。
rformance over time; Statement of Financial Position → photograph at a point in time. This 'movie vs photo' analogy works every time.
记住这个联系：收益表 → 一段时期的 '电影'；财务状况表 → 某个时间点的 '照片'。这个 '电影与照片' 的类比屡试不爽。
Once you know the core terms above, reading and constructing these statements becomes much less daunting.
一旦你掌握了上述核心术语，阅读和编制这些报表就会简单很多。
Published by TutorHao | Accounting Revision Series | aleveler.com
更多咨询请联系16621398022（同微信）
或截图后用「扫一扫 → 相册」选择本图