📚 Year 10 Cambridge IGCSE Accounting: Core Knowledge Review | Year 10 剑桥 IGCSE 会计：核心知识点梳理
Understanding the foundation of accounting is essential for Year 10 students preparing for the Cambridge IGCSE Accounting examination. This article consolidates the key knowledge areas – from the accounting equation to trial balances and adjustments – providing a clear, bilingual revision guide to build confidence and accuracy in recording financial information.
对于准备剑桥 IGCSE 会计考试的 Year 10 学生而言，理解会计基础至关重要。本文梳理了核心知识领域——从会计等式到试算平衡表和调整事项，提供清晰的双语复习指南，帮助学生在记录财务信息时建立信心与准确性。
1. The Accounting Equation | 会计等式
The accounting equation is the backbone of the double-entry system. It states that everything the business owns (assets) is financed by what it owes (liabilities) and what the owner has invested (capital). This relationship must always balance.
会计等式是复式记账系统的根基。它表明企业所拥有的一切（资产）都来源于其欠款（负债）和所有者投入（资本），这一关系必须始终保持平衡。
Assets = Capital + Liabilities
Every transaction affects at least two items in the equation, but the equality is preserved. For example, if a business buys inventory with cash, one asset (cash) decreases while another asset (inventory) increases by the same amount, leaving total assets unchanged.
每一笔交易至少会影响等式中的两个项目，但等量关系保持不变。例如，企业用现金购买存货，一项资产（现金）减少，另一项资产（存货）等额增加，资产总额不变。
Liabilities represent amounts owed to third parties, such as trade payables or bank loans. Capital, also called owner's equity, is the residual interest in the assets after deducting all liabilities. Understanding this classification helps students decide whether an entry is a debit or a credit later.
负债代表欠第三方的款项，如应付账款或银行贷款。资本，又称所有者权益，是资产减去所有负债后的剩余权益。理解这一分类有助于学生日后判断应借记还是贷记。
2. Double-Entry Bookkeeping | 复式簿记
The double-entry system requires every financial transaction to be recorded twice – once as a debit and once as a credit. The total debits must always equal total credits, preserving the accounting equation.
复式记账系统要求每一笔财务交易记录两次——一次借记，一次贷记。借方总额必须始终等于贷方总额，从而维护会计等式。
Debit (Dr) entries increase assets and expenses, while they decrease liabilities, capital and income. Credit (Cr) entries do the opposite. Memorising the 'DEAD CLIC' acronym can be helpful: Debit Expenses, Assets, Drawings; Credit Liabilities, Income, Capital.
借记（Dr）记录增加资产和费用，减少负债、资本和收入。贷记（Cr）记录则相反。熟记 'DEAD CLIC' 缩写有助于记忆：Debit 费用、资产、提款；Credit 负债、收入、资本。
When a business sells goods for cash, the double entry is: Dr Cash (asset increases) and Cr Sales (income increases). If goods are bought on credit, the entry is: Dr Purchases (expense) and Cr Trade Payable (liability increases). Every journal entry is built on this logic.
当企业销售商品收取现金时，复式记录为：借记现金（资产增加），贷记销售收入（收入增加）。如果是赊购商品，则借记采购（费用），贷记应付账款（负债增加）。每一笔分录都基于这一逻辑。
3. Source Documents and Books of Prime Entry | 原始凭证与原始账簿
Source documents provide evidence of transactions and are used to prepare books of prime entry (also called books of original entry). No entry should be made in the accounting system without a supporting document.
原始凭证为交易提供证据，并用于编制原始账簿（也称原始记录簿）。任何会计系统的记录都必须有凭证支撑。
Common source documents include invoices (for credit sales and purchases), receipts (for cash received), credit notes (for allowances), and cheque counterfoils. Each document feeds into a specific book of prime entry: the sales journal, purchases journal, returns journals, cash book, and the general journal.
常见的原始凭证包括发票（用于赊销和赊购）、收据（用于现金收入）、贷记通知书（用于折让）以及支票存根。每种凭证对应特定的原始账簿：销售日记账、采购日记账、退货日记账、现金簿和普通日记账。
The cash book serves both as a book of prime entry and as a ledger account for cash and bank transactions. It records all money received and paid, with discounts allowed and received recorded in separate columns.
现金簿既充当原始账簿，也充当现金和银行存款的分类账户。它记录所有收款和付款，并另设专栏记录已给予的折扣和获得的折扣。
4. Ledgers and Posting | 分类账与过账
After transactions are recorded in the books of prime entry, they are posted to ledgers. The nominal (general) ledger contains all the accounts needed to prepare financial statements, organised into assets, liabilities, capital, income and expenses.
交易在原始账簿中记录后，会被过账到分类账中。总分类账包含编制财务报表所需的所有账户，按资产、负债、资本、收入和费用分类。
There are also subsidiary ledgers: the sales ledger (trade receivables' accounts) and the purchases ledger (trade payables' accounts). These keep track of individual customer and supplier balances, reducing detail in the general ledger through control accounts.
还有明细分类账：销售分类账（应收账款账户）和采购分类账（应付账款账户）。它们分别跟踪个别客户和供应商的余额，通过控制账户减少总分类账中的明细记录。
Posting means transferring the totals from the books of prime entry to the appropriate ledger accounts. For example, the total of the sales journal is debited to Trade Receivables Control and credited to Sales. Every posting must follow the double-entry rule.
过账是指将原始账簿中的合计数结转至相关分类账户。例如，销售日记账的合计数借记应收账款控制账户，贷记销售收入账户。每一次过账都必须遵循复式记账规则。
5. The Trial Balance | 试算平衡表
A trial balance is a list of all the ledger account balances at a particular date, with debit balances in one column and credit balances in another. Its primary purpose is to check the arithmetical accuracy of the double-entry records.
试算平衡表是在某一日期列出所有分类账户余额的清单，借方余额和贷方余额分列两栏。其主要目的是检查复式记录的算术准确性。
If total debits equal total credits, it indicates that the accounting equation is probably intact, but it does not guarantee there are no errors. Errors of omission, commission, principle, compensating errors, and complete reversal can still exist even if the trial balance balances.
如果借方合计等于贷方合计，说明会计等式很可能得到维护，但并不能保证不存在差错。漏记错误、记错账户、原则性错误、抵消错误和完全颠倒错误仍可能发生，即使试算表是平衡的。
A trial balance is used as the starting point for preparing financial statements. However, certain adjustments – such as accruals, prepayments, depreciation and irrecoverable debts – must be made first, and these are often reflected in an extended trial balance.
试算平衡表是编制财务报表的起点。但某些调整——例如应计费用、预付费用、折旧和坏账——必须首先做出，这些调整通常反映在扩展试算平衡表中。
6. Accruals and Prepayments | 应计与预付
The accruals concept states that income and expenses should be recorded in the period to which they relate, not when cash is received or paid. This ensures profit is calculated on an earned and incurred basis.
应计概念指出，收入和费用应在其归属期间记录，而非在收到或支付现金时记录。这确保了利润的计算基于应得和应付基础。
An accrual is an expense that has been incurred but not yet paid at the end of the financial year. The adjusting entry is Dr Expense and Cr Accruals (a current liability). A prepayment is an expense paid in advance, and the adjustment is Dr Prepayments (a current asset) and Cr Expense.
应计费用是指在财务年度结束时已经发生但尚未支付的费用。调整分录为借记费用，贷记应计费用（流动负债）。预付费用是提前支付的费用，调整分录为借记预付费用（流动资产），贷记费用。
Income can also be accrued or prepaid. Accrued income (amounts owing from customers) is Dr Accrued Income and Cr Income. Prepaid income (received in advance) is Dr Income and Cr Prepaid Income (liability). These adjustments directly affect the income statement and the statement of financial position.
收入同样可以产生应计和预付。应计收入（客户欠款）为借记应计收入，贷记收入。预收收入（提前收到）为借记收入，贷记预收收入（负债）。这些调整直接影响损益表和财务状况表。
7. Depreciation | 折旧
Depreciation is the systematic allocation of the cost of a non-current asset over its useful life. It matches the cost of using the asset to the revenue it generates, following the matching principle.
折旧是将非流动资产的成本在其使用寿命内系统分配的过程。它遵循配比原则，将使用资产的成本与其产生的收入相匹配。
The two most common methods are the straight-line method and the reducing (diminishing) balance method. The straight-line formula charges an equal amount each year:
Annual Depreciation = (Cost – Estimated Residual Value) ÷ Useful Life
两种最常见的方法是直线法和余额递减法。直线法每年计提同等金额，公式为：
年折旧额 = (成本 – 估计残值) ÷ 使用年限
The reducing balance method applies a fixed percentage to the net book value (cost less accumulated depreciation) each year, resulting in higher charges in early years. The choice of method should reflect the pattern in which the asset's economic benefits are consumed.
余额递减法每年对账面净值（成本减累计折旧）应用固定百分比，导致早期折旧费用较高。方法的选择应反映资产经济利益的消耗模式。
The double entry for depreciation is Dr Depreciation Expense (income statement) and Cr Accumulated Depreciation (presented as a deduction from the asset's cost in the statement of financial position). The net book value is cost minus accumulated depreciation.
折旧的复式分录为借记折旧费用（损益表），贷记累计折旧（在财务状况表中作为资产成本的抵减项列示）。账面净值为成本减去累计折旧。
8. Irrecoverable Debts and Provisions | 坏账与准备
An irrecoverable debt (bad debt) arises when a trade receivable is unable to pay the amount owed. The amount is written off as Dr Irrecoverable Debts (expense) and Cr Trade Receivables, removing the asset.
坏账是指应收账款无法收回欠款时发生的损失。核销时借记坏账费用（费用），贷记应收账款，从资产中抹除该金额。
A more prudent approach is to create a provision for doubtful debts, which estimates the amount of trade receivables that may not be collected. The adjusting entry increases or decreases the provision: Dr Increase in Provision (expense) and Cr Provision for Doubtful Debts (deducted from trade receivables).
更为审慎的方法是计提坏账准备，即估计可能无法收回的应收账款金额。调整分录为增加或减少准备：借记坏账准备增加（费用），贷记坏账准备（从应收账款中扣除）。
The provision is calculated as a percentage of trade receivables after deducting irrecoverable debts. The movement in provision (increase or decrease) is charged to the income statement, and the closing provision is shown as a reduction from trade receivables in the statement of financial position, giving the net realisable value.
坏账准备按扣除坏账后应收账款的一定百分比计算。准备的变动（增加或减少）计入损益表，期末准备在财务状况表中作为应收账款的抵减项，得出可变现净值。
9. Capital and Revenue Expenditure | 资本性支出与收益性支出
Distinguishing between capital and revenue expenditure is vital because it affects the calculation of profit and the valuation of assets. Capital expenditure is the cost of buying, improving or extending a non-current asset, which benefits the business for more than one accounting period.
区分资本性支出和收益性支出至关重要，因为这会影响利润的计算和资产的估价。资本性支出是购买、改进或扩建非流动资产所发生的成本，其效益超过一个会计期间。
Capital expenditure is recorded as a non-current asset on the statement of financial position, not as an expense. Examples include the purchase cost of machinery, delivery and installation fees, and legal costs of buying property. These costs are depreciated over the asset's useful life.
资本性支出在财务状况表中记录为非流动资产，而非费用。例如机器的购买成本、运输安装费用以及购买房产的法律费用。这些成本在资产使用寿命内计提折旧。
Revenue expenditure is the cost of running day-to-day operations and maintaining assets. It is treated as an expense in the income statement. Examples include repairs, fuel, rent, and stationery. Incorrect classification (e.g., treating a capital item as revenue) distorts profit and asset values.
收益性支出是日常经营和资产维护的成本，作为费用计入损益表。例如维修费、燃料、租金和文具。错误分类（如将资本性项目当作收益性处理）会扭曲利润和资产价值。
10. Introduction to Financial Statements | 财务报表简介
The two main financial statements prepared by a sole trader are the income statement (statement of profit or loss) and the statement of financial position (balance sheet). They are the final output of the accounting system, showing how a business performed and its current worth.
独资企业编制的两种主要财务报表是损益表（利润表）和财务状况表（资产负债表）。它们是会计系统的最终产出，展示企业的经营成果和当前净资产。
The income statement matches revenue earned with expenses incurred to calculate profit or loss for the period. It starts with sales, deducts cost of sales to get gross profit, then deducts operating expenses (including depreciation, irrecoverable debts, and adjustments) to arrive at net profit.
损益表将已赚取的收入与已发生的费用进行配比，计算出该期间的利润或亏损。从销售收入开始，扣减销售成本得出毛利，再扣减运营费用（包括折旧、坏账和调整项）以得出净利润。
The statement of financial position shows assets, liabilities and capital at a specific date, following the accounting equation. Non-current assets are listed at net book value, current assets include inventories, trade receivables and prepayments, and current liabilities include trade payables and accruals. Capital is adjusted for net profit and drawings.
财务状况表显示某一特定日期的资产、负债和资本，遵循会计等式。非流动资产按账面净值列示，流动资产包括存货、应收账款和预付费用，流动负债包括应付账款和应计费用。资本根据净利润和提款进行调整。
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