📚 Year 11 Edexcel Accounting: Quick Glossary Guide | Year 11 Edexcel 会计：词汇术语速记指南
Mastering the vocabulary of accounting is as important as balancing the books. This bilingual glossary will help Year 11 Edexcel Accounting students quickly recall key terms, definitions, and concepts. Each term is explained first in English and then in Chinese to reinforce understanding and retention.
掌握会计词汇与平衡账簿同样重要。这份中英双语术语速记指南将帮助 Year 11 Edexcel 会计学生快速回顾关键词汇、定义和概念。每个术语都先以英文解释，再以中文解释，以加深理解和记忆。
1. Fundamental Terms | 基础术语
Assets are resources owned by a business that have future economic value. Examples include cash, inventory, and equipment.
资产是企业拥有、具有未来经济价值的资源。例如现金、存货和设备。
Liabilities are obligations of the business arising from past transactions, such as loans, accounts payable, and bank overdrafts.
负债是企业因过去交易而产生的义务，如贷款、应付账款和银行透支。
Capital (Owner's Equity) is the residual interest in the assets after deducting liabilities. It represents the owner's investment plus accumulated profits less drawings.
资本（所有者权益）是资产扣除负债后的剩余权益，代表业主投资加上累计利润再减去提款。
Income (Revenue) is the inflow of economic benefits from sales of goods or services. It increases owner's equity.
收入（收益）是从销售商品或服务中获得的经济利益流入，会增加所有者权益。
Expenses are the costs incurred in generating income, such as rent, wages, and electricity. They reduce owner's equity.
费用是为产生收入而发生的成本，如租金、工资和电费，会减少所有者权益。
2. The Accounting Equation | 会计等式
The fundamental equation is: Assets = Liabilities + Capital. Every transaction has a dual effect that keeps this equation in balance.
基本等式为：资产 = 负债 + 资本。每笔交易都有双重影响，使等式始终保持平衡。
When a business buys inventory on credit, assets (inventory) increase and liabilities (trade payables) increase by the same amount.
企业赊购存货时，资产（存货）与负债（应付账款）等额增加。
If the owner introduces cash into the business, assets (cash) and capital both increase. The equation remains balanced.
业主向企业投入现金，资产（现金）和资本同时增加，等式依然平衡。
Drawings are amounts taken by the owner for personal use. They reduce both assets (cash) and capital, maintaining the equation.
提款是业主提取用于个人用途的金额，会减少资产（现金）和资本，但等式保持平衡。
3. Double-Entry System | 复式记账系统
For every transaction, a debit entry must equal the total credit entries. This is the backbone of financial recording.
每笔交易中，借方金额必须等于贷方总金额，这是财务记录的基石。
Debit (Dr) is the left side of an account. Increases in assets and expenses are debits. Credit (Cr) is the right side. Increases in liabilities, capital, and income are credits.
借方（Dr）是账户的左侧，资产和费用的增加记借方。贷方（Cr）是右侧，负债、资本和收入的增加记贷方。
Example: buying a motor vehicle with cash — debit Motor Vehicle (asset increase), credit Cash (asset decrease).
例如：用现金购买机动车辆——借记车辆（资产增加），贷记现金（资产减少）。
Common mnemonic: DEAD CLIC — Debit Expenses, Assets, Drawings; Credit Liabilities, Income, Capital.
常见助记法：DEAD CLIC——Debit 费用、资产、提款；Credit 负债、收入、资本。
4. Source Documents & Books of Prime Entry | 原始凭证与原始分录簿
Every accounting entry starts with a source document. These provide evidence of transactions.
每笔记账都始于原始凭证，它们为交易提供证据。
- Invoice: issued when a sale or purchase is made on credit. It shows details of goods and amounts.
- 发票：赊销或赊购时开具，列明货物详情和金额。
- Credit Note: issued for returns or overcharges, reducing the amount owed.
- 贷项通知单：用于退货或多收款，减少应付金额。
- Cheque Counterfoil: evidence of payment by cheque.
- 支票存根：用支票付款的凭证。
- Receipt: evidence of cash received.
- 收据：收到现金的凭据。
- Paying-in Slip: used to deposit cash or cheques into a bank account.
- 存款单：用于将现金或支票存入银行账户。
The books of prime entry summarise source documents: Sales Journal, Purchases Journal, Returns Inwards Journal, Returns Outwards Journal, Cash Book, and General Journal.
原始分录簿汇总原始凭证，包括销售日记账、采购日记账、销售退回日记账、采购退回日记账、现金簿和普通日记账。
5. Ledgers | 分类账
After prime entry, transactions are posted to ledgers. The three main ledgers are Sales Ledger (debtors), Purchases Ledger (creditors), and General Ledger (all other accounts).
原始分录后，交易被过账到分类账。三大主要分类账为销售分类账（债务人）、采购分类账（债权人）和总分类账（所有其他账户）。
The Sales Ledger contains individual accounts for each credit customer. It shows how much each debtor owes.
销售分类账包含每个赊销客户的独立账户，显示每个债务人欠款多少。
The Purchases Ledger contains individual accounts for each credit supplier, showing how much is owed to each.
采购分类账包含每个赊购供应商的独立账户，显示欠每个供应商的金额。
The General Ledger holds all remaining accounts: assets, liabilities, capital, income, and expenses.
总分类账包含所有其他账户：资产、负债、资本、收入和费用。
6. Trial Balance & Errors | 试算平衡表与差错
A Trial Balance is a list of all ledger accounts and their balances at a specific date. Total debits should equal total credits. It checks the arithmetic accuracy of the double-entry system.
试算平衡表是在特定日期分类账所有账户及其余额的清单。借方总额应等于贷方总额，用于检查复式记账系统的算术准确性。
If the trial balance does not balance, there may be errors such as omission, commission, principle, compensating errors, or original entry errors. Some errors (like complete reversal or omission of a transaction) do not affect the trial balance.
若试算平衡表不平衡，可能存在遗漏、记账误差、原则性错误、抵消错误或原分录错误等。有些错误（如完全颠倒或整笔遗漏）并不影响试算表平衡。
A suspense account is opened temporarily to make the trial balance agree while errors are investigated.
暂记账户在查找错误时临时开设，以使试算表平衡。
7. Financial Statements | 财务报表
The Statement of Profit or Loss (Income Statement) calculates profit or loss over a period: Revenue – Cost of Sales = Gross Profit; Gross Profit + Other Income – Expenses = Net Profit.
损益表（利润表）计算一定期间内的利润或亏损：收入 – 销售成本 = 毛利；毛利 + 其他收入 – 费用 = 净利润。
Cost of Sales = Opening Inventory + Purchases – Closing Inventory (with adjustments for returns and carriage inwards).
销售成本 = 期初存货 + 采购 – 期末存货（调整退货和进货运费）。
The Statement of Financial Position (Balance Sheet) shows the financial position at a point in time: Non-current Assets + Current Assets; less Current Liabilities; less Non-current Liabilities; equals Net Assets, financed by Capital.
财务状况表（资产负债表）反映某一时点的财务状况：非流动资产 + 流动资产；减去流动负债；减去非流动负债；等于净资产，由资本提供资金。
Current assets are expected to be converted into cash within one year (e.g., inventory, trade receivables, cash). Non-current assets are held for long-term use (e.g., land, machinery).
流动资产预计在一年内变现（如存货、应收账款、现金）。非流动资产为长期使用而持有（如土地、机器）。
8. Depreciation | 折旧
Depreciation is the systematic allocation of the cost of a non-current asset over its useful life. It follows the matching principle.
折旧是将非流动资产成本在其使用寿命内系统分摊，遵循配比原则。
Two common methods: Straight-line (equal charge each year) and Reducing Balance (a fixed percentage of the net book value).
两种常用方法：直线法（每年等额折旧）和余额递减法（按账面净值固定百分比计算）。
Straight-line formula: (Cost – Residual Value) ÷ Useful Life. It's simple and reflects equal usage.
直线法公式：(成本 – 残值) ÷ 使用年限。该方法简单，反映均匀使用。
Reducing balance: Depreciation charge = Net Book Value × Rate%. It charges more in early years.
余额递减法：折旧费用 = 账面净值 × 折旧率%。前期折旧额较高。
9. Bad Debts & Provisions | 坏账与准备
A bad debt is an amount owed by a customer that is confirmed irrecoverable. It is written off as an expense.
坏账是确认无法收回的客户欠款，作为费用核销。
A provision for doubtful debts is an estimate of receivables that may not be collected. It is created as an adjusting entry to match potential losses with the period of sale.
坏账准备是对可能无法收回应收账款的估计，通过调整分录将潜在损失与销售期间配比。
The journal entry: Debit Irrecoverable Debts Expense, Credit Provision for Doubtful Debts. The provision appears in the Statement of Financial Position as a deduction from trade receivables.
会计分录：借记坏账费用，贷记坏账准备。该准备在财务状况表中作为应收账款的减项列示。
When a specific debt is later identified as bad, it is written off against the provision (or directly to expense if no provision exists).
若后来确定某笔债务为坏账，则冲销该准备（若无准备则直接计入费用）。
10. Inventory Valuation | 存货计价
Inventories must be valued at the lower of cost and net realisable value (NRV) per the prudence concept.
根据谨慎性概念，存货应按成本与可变现净值（NRV）孰低计价。
Cost flow methods: FIFO (First In, First Out) assumes the earliest purchased goods are sold first. Closing inventory is valued at the most recent costs.
成本流转方法：先进先出法（FIFO）假定最早购入的商品最先售出，期末存货按最近成本计价。
AVCO (Average Cost) uses a weighted average of costs for all units available for sale during the period. It smooths out price fluctuations.
加权平均法（AVCO）使用期间可供销售所有单位的加权平均成本，能平滑价格波动。
Edexcel Year 11 typically covers both methods. FIFO gives a higher closing inventory value during rising prices. AVCO provides a moderate valuation.
Edexcel Year 11 通常涵盖这两种方法。物价上涨时，FIFO 使期末存货价值较高，而 AVCO 提供适中的估价。
11. Control Accounts | 控制账户
Sales Ledger Control Account (also called Trade Receivables Control) summarises total transactions with credit customers. It helps detect errors and prevents fraud.
销售分类账控制账户（也称应收账款控制账户）汇总与赊销客户的所有交易，有助于发现差错并防止舞弊。
Its debit side records opening receivables, credit sales, and dishonoured cheques. The credit side records receipts, returns, discounts allowed, and bad debts written off.
其借方记录期初应收账款、赊销和退票；贷方记录收款、退货、销售折扣和已核销坏账。
Purchases Ledger Control Account (Trade Payables Control) summarises credit supplier transactions. Debit entries record payments, returns, and discounts received. Credit entries record opening payables and credit purchases.
采购分类账控制账户（应付账款控制账户）汇总赊购供应商交易。借方记录付款、退货和采购折扣；贷方记录期初应付和赊购。
Balances on control accounts should agree with the sum of individual accounts in the subsidiary ledgers.
控制账户余额应与明细分类账中个别账户的合计数一致。
12. Accounting Ratios | 会计比率
Ratios help analyse profitability and liquidity. Key formulas:
比率有助于分析盈利能力和流动性。关键公式：
| Gross Profit Margin | (Gross Profit ÷ Revenue) × 100 | (毛利 ÷ 收入) × 100 |
| Net Profit Margin | (Net Profit ÷ Revenue) × 100 | (净利润 ÷ 收入) × 100 |
| Current Ratio | Current Assets ÷ Current Liabilities | 流动资产 ÷ 流动负债 |
| Liquid (Acid Test) Ratio | (Current Assets – Inventory) ÷ Current Liabilities | (流动资产 – 存货) ÷ 流动负债 |
| Return on Capital Employed (ROCE) | (Net Profit ÷ Capital Employed) × 100 | (净利润 ÷ 运用资本) × 100 |
| Trade Receivable Collection Period | (Trade Receivables ÷ Credit Sales) × 365 | (应收账款 ÷ 赊销收入) × 365 |
| Trade Payable Payment Period | (Trade Payables ÷ Credit Purchases) × 365 | (应付账款 ÷ 赊购金额) × 365 |
A high current ratio (>1) suggests good short-term liquidity. The acid test ratio is more stringent as it excludes inventory. ROCE measures how efficiently the business uses its funding.
流动比率高（>1）表明短期流动性良好。速动比率更严格，因为它排除了存货。ROCE 衡量企业使用资金的效率。
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