📚 Year 10 Eduqas Accounting: Summer Preparation and Bridging Course | Year 10 Eduqas 会计：暑期预习与衔接课程
Welcome to your Year 10 Eduqas Accounting summer bridging programme. This guide will help you build a solid foundation in accounting principles before you start the course. By previewing key concepts such as the accounting equation, double-entry bookkeeping, and financial statements, you will feel more confident and prepared for the academic year ahead.
欢迎参加 Year 10 Eduqas 会计暑期衔接课程。本指南将帮助你在课程开始前打下坚实的会计学基础。通过预习会计等式、复式记账和财务报表等关键概念，你将更加自信，为接下来的一学年做好充分准备。
1. Introduction to Accounting | 会计学入门
Accounting is the systematic process of recording, analysing, and interpreting financial transactions of a business. Its primary purpose is to provide useful financial information to stakeholders such as owners, managers, investors, and creditors so they can make informed decisions.
会计是系统地记录、分析和解释企业财务交易的过程。其主要目的是为所有者、管理者、投资者和债权人等利益相关者提供有用的财务信息，以便他们做出明智的决策。
Accounting information helps answer questions like: Is the business making a profit? What are its assets and liabilities? Can it pay its debts? Financial statements are the end product of the accounting process and serve as a communication tool for the entity's financial health.
会计信息有助于回答诸如：企业是否盈利？它的资产和负债状况如何？它能否偿还债务？等问题。财务报表是会计过程的最终产物，是沟通企业财务状况的工具。
The main users of accounting information and what they want from it are:
- Owners and shareholders - is the business profitable and worth investing in?
- Managers - which products, departments or costs need attention?
- Banks and lenders - can the business repay interest and loans?
- Suppliers and creditors - will they be paid on time?
- Employees - is the business secure enough to keep jobs and pay wages?
- Government and HMRC - how much tax is due?
会计信息的主要使用者及他们关心的问题如下：
- 所有者与股东——企业是否盈利、是否值得投资？
- 管理者——哪些产品、部门或成本需要关注？
- 银行与贷款人——企业能否偿还利息与贷款？
- 供应商与债权人——企业能否按时付款？
- 员工——企业是否稳定，能否保住岗位并按时发薪？
- 政府与英国税务海关总署（HMRC）——应缴纳多少税款？
There are two broad branches you will meet early on: financial accounting, which reports past results to external users through published statements, and management accounting, which produces internal reports such as budgets and costing data to help managers plan and control the business.
你会较早接触到两大分支：财务会计，通过对外公布的报表向外部使用者报告过去的结果；管理会计，编制预算与成本数据等内部报告，帮助管理者规划和控制企业。
2. Key Accounting Concepts and Principles | 核心会计概念与原则
Before any figure is entered in a book, it must follow a set of underlying assumptions called accounting concepts. These concepts explain why accountants record transactions in a particular way and why certain items appear in one period rather than another.
在把任何数字记入账簿之前，都必须遵循一套被称为会计概念的基本假设。这些概念解释了会计为何以特定方式记录交易，以及为何某些项目出现在某一期间而非另一期间。
The concepts you must be able to name, define and apply are summarised below.
- Business entity - the business is treated as separate from its owner, so personal spending is not a business expense.
- Going concern - the business is assumed to continue trading for the foreseeable future.
- Accruals (matching) - income and expenses are recorded when earned or incurred, not when cash moves.
- Consistency - the same method is used each year, so comparisons are meaningful.
- Prudence - do not overstate profit or assets; provide for likely losses.
- Materiality - only information significant enough to influence decisions needs separate disclosure.
- Historical cost - assets are initially recorded at the amount paid for them.
- Realisation - revenue is recognised when the sale is made, not when the order is placed.
你必须能够说出名称、给出定义并加以应用的会计概念如下：
- 会计主体——企业被视为独立于所有者，个人开支不算企业费用。
- 持续经营——假设企业在可预见的未来会继续经营。
- 权责发生制（配比）——收入与费用在赚取或发生时记录，而非现金收付时记录。
- 一致性——每年采用相同方法，使比较具有意义。
- 谨慎性——不高估利润或资产，对可能的损失计提准备。
- 重要性——只有足以影响决策的信息才需单独披露。
- 历史成本——资产最初按购买时支付的金额入账。
- 实现原则——收入在销售完成时确认，而非下单时确认。
In exam answers, naming a concept is rarely enough. You should link it to the scenario: for example, 'the owner's car insurance has not been included because of the business entity concept, as it is a personal expense of the owner.'
在考试作答中，仅说出概念名称通常不够，还要结合情境说明。例如："由于会计主体概念，所有者的汽车保险未计入，因为这是所有者的个人开支。"
3. The Accounting Equation | 会计等式
The accounting equation is the basic rule of double-entry bookkeeping. It states that a business's total assets are always equal to the sum of its liabilities and owner's equity. This relationship must remain in balance after every transaction.
会计等式是复式记账的基本规则。它表明，企业的总资产始终等于其负债与所有者权益的总和。每笔交易发生后，这种关系都必须保持平衡。
Assets = Liabilities + Equity
Assets are the economic resources a business owns or controls, such as cash, inventory and equipment. Liabilities are amounts the business owes to outsiders, such as a bank loan or trade payables. Equity (also called capital) is the owner's claim on the business, made up of money invested plus profits retained.
资产代表企业拥有或控制的经济资源，例如现金、存货和设备。负债是企业欠外部方的金额，例如银行贷款或应付账款。权益（也称资本）是所有者对企业的主张权，由投入的资金加上留存利润构成。
A useful extension of the equation shows how profit, drawings and additional investment change capital during a year:
Closing Capital = Opening Capital + Additional Investment + Net Profit − Drawings
这个等式的一个实用扩展形式，展示了利润、提款和追加投资如何在一年中改变资本：
期末资本 = 期初资本 + 追加投资 + 净利润 − 提款
Every transaction has a dual effect that keeps the equation balanced. The table shows four common examples for a new business that starts with £5,000 of the owner's cash.
每笔交易都有双重影响，使等式保持平衡。下表以一家由所有者投入 £5,000 现金新成立的企业为例，展示四种常见情形。
| Transaction | Assets | Liabilities | Equity |
| Owner invests £5,000 | +£5,000 cash | no change | +£5,000 capital |
| Buys equipment £2,000 cash | −£2,000 cash, +£2,000 equipment | no change | no change |
| Buys inventory £800 on credit | +£800 inventory | +£800 payables | no change |
| Pays £300 wages by bank | −£300 cash | no change | −£300 as an expense reduces profit |
上述交易的资产、负债与权益变化对应表：
| 交易 | 资产 | 负债 | 权益 |
| 所有者投入 £5,000 | 现金 +£5,000 | 不变 | 资本 +£5,000 |
| 以现金 £2,000 购入设备 | 现金 −£2,000，设备 +£2,000 | 不变 | 不变 |
| 赊购存货 £800 | 存货 +£800 | 应付账款 +£800 | 不变 |
| 以银行支付工资 £300 | 现金 −£300 | 不变 | 费用使利润减少 £300 |
4. Assets, Liabilities and Owner's Equity | 资产、负债与所有者权益
Assets are usually split into non-current assets, which are held for long-term use, and current assets, which are expected to be turned into cash within twelve months. Liabilities follow the same logic: non-current liabilities fall due after more than a year, while current liabilities are payable within a year.
资产通常分为非流动资产（长期持有使用）和流动资产（预计在十二个月内变现）。负债遵循同样的逻辑：非流动负债在一年以上到期，而流动负债在一年内需偿付。
Owner's equity is the residual interest: everything the business owns minus everything it owes. It increases when the owner injects capital or the business earns profit, and decreases when the owner takes drawings or the business makes a loss.
所有者权益是剩余权益：企业拥有的一切减去它欠下的一切。当所有者注入资本或企业盈利时，权益增加；当所有者提款或企业亏损时，权益减少。
Typical classifications are listed below.
- Non-current assets: premises, machinery, vehicles, fixtures and fittings, goodwill.
- Current assets: inventory, trade receivables, prepayments, cash and bank.
- Non-current liabilities: bank loan repayable in five years, mortgage.
- Current liabilities: trade payables, bank overdraft, accruals, VAT payable.
常见的分类如下：
- 非流动资产：房屋、机器、车辆、装修与固定装置、商誉。
- 流动资产：存货、应收账款、预付费用、现金与银行存款。
- 非流动负债：五年后偿还的银行贷款、按揭贷款。
- 流动负债：应付账款、银行透支、应计费用、应交增值税。
A common exam task is to decide whether an item is capital or revenue expenditure. Buying a delivery van is capital expenditure because it creates a long-term asset; paying for its fuel and servicing is revenue expenditure because it relates to day-to-day trading and is charged to the income statement.
常见的考试任务是判断某项支出属于资本性支出还是收益性支出。购买送货车属于资本性支出，因为它形成长期资产；支付其燃油和保养费用属于收益性支出，因为它与日常经营相关，计入利润表。
5. Double-Entry Bookkeeping | 复式记账
Double-entry bookkeeping means that every transaction is recorded twice: once as a debit and once as a credit, with equal amounts. The rules are fixed, so once you know the type of account you can work out the entry without guessing.
复式记账是指每笔交易都记录两次：一次作为借方，一次作为贷方，金额相等。规则是固定的，因此只要判断出账户类型，就能推算出分录，无需猜测。
For every account: debits are recorded on the left, credits on the right.
Debit (Dr) = left side | Credit (Cr) = right side
每个账户中：借方记在左侧，贷方记在右侧。
借方（Dr）= 左方 | 贷方（Cr）= 右方
| Account type | Debit (increase) | Credit (increase) |
| Assets | increase Dr | decrease Cr |
| Expenses / purchases | increase Dr | decrease Cr |
| Liabilities | decrease Dr | increase Cr |
| Capital | decrease Dr | increase Cr |
| Income / sales | decrease Dr | increase Cr |
各账户类型的借贷方向：
| 账户类型 | 借方（增加） | 贷方（增加） |
| 资产 | 增加记借方 | 减少记贷方 |
| 费用／采购 | 增加记借方 | 减少记贷方 |
| 负债 | 减少记借方 | 增加记贷方 |
| 资本 | 减少记借方 | 增加记贷方 |
| 收入／销售 | 减少记借方 | 增加记贷方 |
The traditional memory aid DEAD CLIC is still the quickest route: Debit Expenses, Assets, Drawings; Credit Liabilities, Income, Capital.
传统记忆口诀 DEAD CLIC 仍是最快捷的方法：借方记费用、资产、提款；贷方记负债、收入、资本。
Worked example: the business buys inventory for £500, paying by cheque. Inventory (an asset) increases, so debit the purchases or inventory account £500; bank (also an asset) decreases, so credit the bank account £500. Both sides total £500, so the entry balances.
示例：企业以支票购入 £500 存货。存货（资产）增加，故借记采购／存货账户 £500；银行（同为资产）减少，故贷记银行账户 £500。两侧合计均为 £500，分录平衡。
6. Books of Prime Entry and Ledger Accounts | 原始分录簿与分类账
Transactions are first written into a book of prime entry, then posted to the ledger. The books of prime entry do not form part of the double-entry system themselves - they are simply the day-to-day record that feeds it.
交易首先记入原始分录簿，然后再过入分类账。原始分录簿本身不属于复式记账系统，它们只是为复式记账提供数据的日常记录。
The main books you should recognise are listed here.
- Sales day book - credit sales, listed individually by customer.
- Purchases day book - credit purchases from suppliers.
- Sales returns day book - goods returned by customers.
- Purchases returns day book - goods returned to suppliers.
- Cash book - all bank and cash receipts and payments, including discounts.
- Journal - transactions that do not fit the other books, such as depreciation, opening entries and corrections of error.
你应当识别的主要账簿如下：
- 销售日记簿——赊销交易，按客户逐笔登记。
- 采购日记簿——向供应商的赊购交易。
- 销售退回日记簿——客户退回的商品。
- 采购退回日记簿——退回给供应商的商品。
- 现金簿——所有银行与现金的收付，包括折扣。
- 日记账（分录簿）——其他账簿无法容纳的交易，如折旧、期初分录和错账更正。
From these books totals are posted to the general (nominal) ledger, which holds the real accounts such as sales, purchases, rent and bank. Individual customer and supplier accounts are kept in the sales ledger and purchases ledger respectively, and the total of each of these is transferred to the general ledger as control accounts.
这些账簿的合计数会被过入总（名义）分类账，其中包含销售、采购、租金、银行等实账户。各个客户与供应商的账户分别记在销售分类账和采购分类账中，二者的合计数再以控制账户的形式转入总分类账。
The ledger account format is the classic T-account, with debits on the left and credits on the right, and a balance carried down at the end of the period.
分类账账户采用经典的 T 形账户格式，借方在左、贷方在右，期末结出余额结转下期。
7. The Trial Balance | 试算平衡表
A trial balance is a list of all ledger balances at a given date, with debit balances in one column and credit balances in another. If double entry has been applied correctly, the two column totals should agree.
试算平衡表是在特定日期列出所有分类账余额的清单，借方余额一栏、贷方余额一栏。如果复式记账正确应用，两栏合计应当相等。
Its main purposes are to check the arithmetical accuracy of the double entry, to help locate errors, and to provide the figures used to prepare the financial statements.
其主要作用是检查复式记账的算术准确性、帮助查找错误，并为编制财务报表提供数据。
It is essential to understand that an agreed trial balance does not prove the books are free from error.
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