📚 Year 10 Eduqas Accounting: Key Terms Memorisation Guide | Year 10 Eduqas 会计：词汇术语速记指南
Mastering accounting terminology is the first step to excelling in Year 10 Eduqas Accounting. This guide breaks down essential terms into logical sections, providing clear definitions with matching English and Chinese explanations. Use it as a quick revision tool to build confidence in tackling financial statements and double-entry bookkeeping.
掌握会计术语是学好 Year 10 Eduqas 会计的第一步。本指南将核心术语按逻辑章节拆解，提供清晰的定义与中英配对解释。可将其作为快速复习工具，增强处理财务报表和复式记账的信心。
1. The Fundamental Accounting Equation | 基本会计等式
equation must always balance, reflecting that everything a business owns (assets) is financed either by the owner's capital or by borrowing (liabilities).
会计等式是：资产 = 资本 + 负债。该等式必须始终保持平衡，反映企业拥有的一切（资产）都是由所有者投入的资本或借款（负债）来提供资金来源的。
Capital is the residual interest in the assets of the business after deducting all its liabilities. It represents the owner's claim on the business and is also called equity.
资本是企业资产扣除全部负债后的剩余利益，代表所有者对企业的权益，也称所有者权益。
Capital + (Income - Expenses) + Liabilities, showing how profit or loss affects the owner's stake.
扩展的会计等式可写为：资产 = 资本 +（收入 - 费用）+ 负债，揭示盈亏对所有者权益的影响。
2. Assets | 资产
Assets are resources controlled by the business as a result of past events and from which future economic benefits are expected to flow to the business.
资产是由企业因过去事项而控制的资源，预期会导致未来经济利益流入企业。
Non-current assets are long-term resources used in the business for more than one year, such as machinery, vehicles, buildings and fixtures. They are not bought for resale but to generate income over time.
非流动资产是使用期限超过一年的长期资源，如机器、车辆、建筑物和固定装置。购买目的不是转售，而是在长期使用中创造收入。
Current assets are short-term resources expected to be converted into cash within one year or one operating cycle. Examples include inventory (stock), trade receivables (debtors), prepaid expenses and cash at bank.
流动资产是预计在一年或一个经营周期内转化为现金的短期资源。例如存货、应收账款（债务人）、预付费用和银行存款。
Trade receivables represent amounts owed by customers who have purchased goods on credit. They are an asset because the business expects to receive cash in the near future.
应收账款代表赊购货物的客户所欠的款项，是一项资产，因为企业预期在近期内收回现金。
Inventory (or stock) includes goods held for resale or raw materials used in production. It is a current asset valued at the lower of cost and net realisable value under the prudence concept.
存货包括待售商品或用于生产的原材料，属于流动资产，在谨慎性原则下按成本与可变现净值孰低计价。
3. Liabilities | 负债
Liabilities are present obligations of the business arising from past events, the settlement of which is expected to result in an outflow of resources embodying economic benefits.
负债是企业因过去事项而产生的现时义务，履行该义务预期会导致经济利益流出企业。
Current liabilities are debts and obligations that are due to be settled within one year. Common examples are trade payables (creditors), bank overdrafts and accrued expenses.
流动负债是指在一年内到期清偿的债务和义务，常见例子有应付账款（债权人）、银行透支和应计费用。
Non-current liabilities (or long-term liabilities) are obligations not due for settlement within twelve months. Loans and mortgages lasting more than one year fall under this category.
非流动负债（长期负债）是指不在十二个月内到期清偿的义务。期限超过一年的贷款和抵押借款属于此类。
Trade payables represent amounts the business owes to suppliers who have provided goods on credit. They are a current liability until paid.
应付账款表示企业因赊购货物而欠供应商的款项，在支付前属于流动负债。
An overdraft is a flexible borrowing facility where a bank allows a business to withdraw more money than it has in its current account, shown as a current liability.
透支是一种灵活的借款安排，银行允许企业从活期账户中提取超过存款余额的款项，作为流动负债列示。
4. Capital and Drawings | 资本与提款
Capital (or equity) is the amount the owner has invested in the business plus any retained profits. It is recorded on the credit side of the double-entry system because the business owes this to the owner.
资本（或权益）是所有者投入企业的金额加上留存利润。在复式记账系统中记入贷方，因为企业欠着所有者的这笔款项。
Drawings are amounts withdrawn by the owner from the business for personal use. Drawings reduce capital and are not an expense of the business; they are recorded as a debit entry in the drawings account.
提款是所有者从企业提取用于个人用途的金额。提款会减少资本，不属于企业费用；在提款账户中记入借方。
When the owner introduces additional funds, it is known as capital introduced. When taking cash or goods for private use, it is drawings. Both affect the capital account.
所有者追加投资称为资本投入；提取现金或存货为私用则属提款。两者都会影响资本账户。
5. Revenue and Expenses | 收入与费用
Revenue (or sales turnover) is the income generated from the ordinary activities of a business, typically from selling goods or providing services. It is recognised when earned, not necessarily when cash is received.
收入（或销售额）是企业日常活动中产生的收益，通常来自销售商品或提供服务。在赚取时确认，而不一定在收到现金时确认。
Expenses are the costs incurred in running the business to generate revenue. They include rent, wages, electricity, advertising, carriage outwards and depreciation.
费用是企业为赚取收入而发生的运营成本，包括租金、工资、电费、广告费、运费支出和折旧等。
Purchases is the cost of goods bought for resale. It is recorded as an expense in the trading account. Purchase returns (returns outwards) reduce the total cost of purchases.
购货成本指为转售而购入货物的成本，在营业账户中列为费用。购货退回（进货退出）会减少购货总成本。
Sales returns (returns inwards) are goods returned by customers, which reduce sales revenue. Carriage inwards is the cost of transporting goods into the business; it is added to purchases in the cost of sales calculation.
销售退回（销货退回）是客户退回的货物，会减少销售收入。运费支出（进货运输费）是购货运入成本，在计算销售成本时加入购货成本中。
Discount allowed is a reduction given to customers who pay early; it is treated as an expense. Discount received is a reduction obtained from suppliers; it is treated as other income.
已付折扣是企业给予提早付款客户的折扣，作为费用处理。已收折扣是从供应商获得的折扣，作为其他收益处理。
6. The Double-Entry System | 复式记账系统
The double-entry system states that every financial transaction has two effects: a debit entry and a credit entry. For every debit there must be an equal and opposite credit, maintaining the accounting equation.
复式记账系统规定每笔财务交易都有两方面影响：一个借方分录和一个贷方分录。每一借方必有等额的贷方，以维持会计等式平衡。
This system ensures accuracy because total debits must always equal total credits. It helps identify errors and provides a complete record of all transactions.
该系统通过借方总额必须永远等于贷方总额来确保准确性，有助于发现错误并提供所有交易的完整记录。
Accounts are classified into five main categories: assets, liabilities, capital, income and expenses. Each account has a left side (debit) and a right side (credit).
账户分为五大类：资产、负债、资本、收入和费用。每个账户都有左边（借方）和右边（贷方）。
7. Debits and Credits | 借方与贷方
To memorise the rules, use the acronym DEAD CLIC: Debits increase Expenses, Assets and Drawings; Credits increase Liabilities, Income and Capital. Decreases are the opposite entries.
记忆规则可使用口诀 DEAD CLIC：借方增加费用、资产和提款 (Expenses, Assets, Drawings)；贷方增加负债、收入和资本 (Liabilities, Income, Capital)。减少则记入相反方向。
When a business receives cash from a sale, the debit goes to Cash (increasing asset) and the credit goes to Sales Revenue (increasing income). Regular practice with T-accounts reinforces this logic.
当企业销售收到现金时，借记现金（资产增加），贷记销售收入（收入增加）。反复练习 T 型账户可加强这种逻辑。
Purchases increase expenses, so they are debited. Trade payables increase liabilities, so they are credited. The nominal ledger brings all these individual accounts together.
购货增加费用，因此记借方。应付账款增加负债，因此记贷方。总分类账将这些独立账户汇总在一起。
8. Key Ledger Accounts | 关键分类账户
The sales ledger contains all the individual accounts of trade receivables (debtors). Each customer has a separate account showing amounts owed and payments made.
销售分类账包含所有应收账款（债务人）的个别账户，每个客户都有独立的账户，记录欠款和已付款项。
The purchases ledger holds individual accounts of trade payables (creditors). It tracks how much the business owes to each supplier from credit purchases.
采购分类账保管应付账款（债权人）的个别账户，追踪企业因赊购对每个供应商的欠款情况。
The nominal ledger (or general ledger) contains all other accounts: assets, liabilities, capital, income and expenses. It is the main book of account where the trial balance is extracted from.
总分类账（统驭账户）包含所有其他账户：资产、负债、资本、收入和费用。它是提取试算表的主要账簿。
A cash book combines the cash account and bank account. It records all receipts and payments, often serving as both a journal and a ledger for cash transactions.
现金簿合并了现金账户和银行存款账户，记录所有收款和付款，往往兼作现金交易的日记账和分类账。
Petty cash is a small fund used to cover minor expenses such as stationery or cleaning. The petty cash book is maintained under the imprest system to control small cash disbursements.
零用现金是用于支付文具、清洁等小额开支的少量现金，零用现金簿采用定额备用金制度管理小额现金支出。
9. The Trial Balance | 试算平衡表
A trial balance is a list of all the ledger accounts and their closing balances at a particular date. It checks the arithmetic accuracy of the double-entry system by showing total debits equal total credits.
试算表是在特定日期列出所有分类账账户及其期末余额的报表，通过显示借方总额等于贷方总额来检查复式记账的算术准确性。
If a trial balance does not balance, it indicates an error, such as a transposition error or posting to the wrong side of an account. However, some errors (e.g., errors of omission) may not be revealed.
若试算表不平，表明存在错误，如数字错位或过账至错误方向；但某些错误（如漏记）可能不会被发现。
Trial balances are prepared before drafting the final financial statements: the income statement and the statement of financial position. It is not a formal financial statement but an internal working paper.
试算表在编制最终财务报表（利润表和财务状况表）之前编制，它不是正式财务报表，而是内部工作底稿。
10. The Income Statement | 利润表
The income statement (or profit and loss account) calculates the net profit or loss of a business over a period of time. It begins with sales revenue and deducts the cost of sales to find gross profit.
利润表（损益表）计算企业在一定期间内的净利润或净亏损。它以销售收入为起点，减去销售成本得出毛利。
Cost of sales (or cost of goods sold) is calculated as: Opening inventory + Purchases + Carriage inwards - Closing inventory. This figure is matched against sales to determine gross profit.
销售成本（已售商品成本）计算如下：期初存货 + 购货 + 运费支出 - 期末存货。此金额与销售收入配比以确定毛利。
Gross profit is Sales revenue less Cost of sales. It represents the profit before deducting operating expenses such as rent, wages and utilities.
毛利 = 销售收入 - 销售成本。它是扣除租金、工资和水电费等营业费用之前的利润。
Net profit is gross profit plus other income (e.g., discount received) minus all operating expenses (e.g., wages, rent, depreciation, discount allowed). It is the final figure transferred to the capital account.
净利润 = 毛利 + 其它收益（如已收折扣）- 全部营业费用（如工资、租金、折旧、已付折扣）。该最终数据结转至资本账户。
11. The Statement of Financial Position | 财务状况表
The statement of financial position (or balance sheet) shows the assets, liabilities and capital of the business at a particular date. It is a snapshot of what the business owns and owes.
财务状况表（资产负债表）展示企业在特定日期的资产、负债和资本，是企业拥有和欠款状况的快照。
The layout follows the accounting equation. In a vertical format, non-current assets plus current assets minus current liabilities minus non-current liabilities equals net assets, which equals capital.
格式遵循会计等式。垂直式报表中，非流动资产 + 流动资产 - 流动负债 - 非流动负债 = 净资产，净资产等于资本。
Working capital (net current assets) is current assets minus current liabilities. It measures the short-term financial health and liquidity of the business.
营运资金（净流动资产）是流动资产减去流动负债，衡量企业的短期财务健康状况和流动性。
Capital employed can be shown as Owner's capital + long-term liabilities, or as Total assets - current liabilities. Both should give the same result.
所用资本可表示为：所有者资本 + 长期负债，或总资产 - 流动负债，两者应得出相同结果。
12. Key Ratios and Terms | 关键比率与术语
Gross profit margin = (Gross profit / Sales revenue) × 100% left after covering the cost of goods sold. A higher margin indicates better cost control.
毛利率 =（毛利 / 销售收入）× 100%，表示扣除销售成本后剩余的销售额百分比。毛利率越高，成本控制越好。
Net profit margin = (Net profit / Sales revenue) × 100% lity after all expenses. It is a key indicator of how efficiently the business is managed.
净利率 =（净利润 / 销售收入）× 100%，揭示扣除所有费用后的整体盈利能力，是企业管理效率的关键指标。
ent liabilities. A healthy ratio is often around 1.5:1 to 2:1, meaning the business can comfortably meet its short-term obligations.
流动比率 = 流动资产 / 流动负债。健康的比率通常约为 1.5:1 到 2:1，表示企业能够轻松偿还短期债务。
Accruals (or accrued expenses) are costs that have been incurred but not yet paid or recorded by the balance sheet date, e.g., unpaid electricity. An accrual increases expenses and creates a current liability.
应计费用（应计项目）是已发生但截至资产负债表日尚未支付或记录的成本，如未付电费。应计费用增加费用并形成流动负债。
Prepayments are expenses paid in advance for which the benefit lasts beyond the current accounting period, e.g., rent paid for future months. Prepayments reduce current expenses and become a current asset.
预付费用是提前支付且受益期跨越当前会计期间的费用，如预付未来几个月的租金。预付费用减少当期费用并成为流动资产。
Depreciation is the systematic allocation of the cost of a non-current asset over its useful life. Common methods are straight-line and diminishing balance. It is an expense that does not involve an immediate cash outflow.
折旧是将非流动资产的成本在其使用寿命内系统分摊的方法，常用直线法和余额递减法。折旧是一项不涉及即期现金支出的费用。
Bad debts are specific credit sales that turn out to be uncollectable and must be written off as an expense. Provision for doubtful debts is an estimate of future bad debts, creating a more prudent assessment of trade receivables.
坏账是确定无法收回的特定赊销额，须作为费用核销。呆账准备是对未来坏账的估计，可形成更谨慎的应收账款评估。
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