📚 Year 11 AQA Accounting: Key Terms & Vocabulary Quick Guide | AQA 会计词汇术语速记指南
Mastering accounting starts with a solid command of its language. This guide breaks down the essential AQA GCSE Accounting terms into digestible English and Chinese pairs, complete with clever memory hooks to help you recall definitions, double-entry rules, and financial statement components quickly and confidently.
掌握会计始于对其语言的扎实掌握。本指南将 AQA GCSE 会计的核心术语拆解为易于消化的中英配对，并配有巧妙的记忆钩子，帮助你快速、自信地回忆定义、复式记账规则和财务报表构成。
1. The Accounting Equation & Core Terms | 会计等式与核心术语
Every transaction hinges on the fundamental accounting equation: Assets = Liabilities + Capital . Assets are what the business owns or controls, liabilities are what it owes, and capital represents the owner' ded equation also factors in income and expenses: Assets = Liabilities + Capital + (Income – Expenses).
每一笔交易都基于基本会计等式：资产 = 负债 + 资本。资产是企业拥有或控制的资源，负债是企业欠下的债务，资本代表业主的权益。扩展等式还纳入了收入和费用：资产 = 负债 + 资本 + (收入 – 费用)。
Asset – a resource controlled by the entity as a result of past events and from which future economic benefits are expected to flow.
资产 – 企业因过去事项而控制的、预期会带来未来经济利益的资源。
Liability – a present obligation arising from past events, the settlement of which is expected to result in an outflow of resources.
负债 – 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资源流出。
Capital – the residual interest in the assets after deducting all liabilities; often called owner's equity.
资本 – 资产扣除所有负债后的剩余权益；常称为所有者权益。
Income – increases in economic benefits during the period in the form of inflows or enhancements of assets.
收入 – 会计期间内经济利益的增加，表现为资产流入或增值。
Expenses – decreases in economic benefits during the period in the form of outflows or depletions of assets.
费用 – 会计期间内经济利益的减少，表现为资产流出或耗费。
2. Debits and Credits: The DEAD CLIC Rule | 借方与贷方：DEAD CLIC 法则
The double-entry system is built on the rule that every debit must have a corresponding credit. The memory aid DEAD CLIC helps you remember which accounts normally have debit balances and which have credit balances: Debit Expenses, Assets, Drawings; Credit Liabilities, Income, Capital.
复式记账系统建立在“有借必有贷，借贷必相等”的规则之上。记忆口诀 DEAD CLIC 可帮助你记住哪些账户通常有借方余额，哪些有贷方余额：借方记费用、资产、提款；贷方记负债、收入、资本。
To increase an asset, you debit it; to decrease an asset, you credit it. For liabilities and capital, the opposite applies – an increase is a credit, a decrease is a debit.
增加资产记借方，减少资产记贷方。对于负债和资本则相反——增加记贷方，减少记借方。
Drawings – amounts taken out of the business by the owner for personal use, reducing capital.
提款 – 业主从企业提取用于个人用途的金额，会减少资本。
Remember: income and expenses ultimately affect capital. Income increases capital (credit), expenses decrease capital (debit).
记住：收入和费用最终影响资本。收入增加资本（贷方），费用减少资本（借方）。
3. Source Documents & Books of Prime Entry | 原始凭证与原始分录簿
Before entries reach the ledgers, transactions are first recorded in books of prime entry supported by source documents. The main source documents include invoices, credit notes, receipts, and bank statements.
在分录进入分类账之前，交易首先记录在原始分录簿中，并以原始凭证为依据。主要原始凭证包括发票、贷项通知单、收据和银行对账单。
Invoice – issued when goods are sold on credit, detailing the amount the customer owes.
发票 – 赊销商品时开具，列明客户所欠金额。
Credit note – issued to reduce the amount owed, typically for returned goods or overcharges.
贷项通知单 – 为减少欠款金额而开具，通常用于退货或多收款情况。
The key day books are: sales day book (credit sales), purchases day book (credit purchases), sales returns day book, purchases returns day book, and the cash book (which acts as both a book of prime entry and a ledger account for cash and bank).
主要的日记账包括：销售日记账（赊销）、购货日记账（赊购）、销售退回日记账、购货退回日记账以及现金簿（既是原始分录簿，也是现金和银行存款的分类账户）。
4. Ledgers, T-Accounts & Trial Balance | 分类账、T型账户与试算平衡表
After day books, transactions are posted to ledgers. The general ledger contains all accounts, while sales ledger and purchases ledger are personal ledgers for customers and suppliers. Each account is often visualised as a T-account with debits on the left and credits on the right.
日记账之后，交易过入分类账。总分类账包含所有账户，而销售分类账和购货分类账是用于客户和供应商的个人分类账。每个账户常被可视化为T型账户，左边记借，右边记贷。
The trial balance is a list of all ledger balances at a particular date, used to check the arithmetic accuracy of the double-entry recordings. Its total debits must equal total credits, but it does not detect errors of omission, commission, principle, original entry, or compensating errors.
试算平衡表是某一特定日期所有分类账余额的列表，用于检查复式记账的算术准确性。其借方总额必须等于贷方总额，但它无法发现遗漏错误、入错账、原则性错误、原始分录错误或抵销性错误。
If a trial balance does not balance, a suspense account is opened to temporarily park the difference until the error is found.
如果试算平衡表不平，需开设暂记账户临时存放差额，直至找到错误。
5. Adjustments: Accruals & Prepayments | 调整：应计与预付款项
Under the accruals concept, expenses and income are recognised when they are incurred or earned, not when cash is paid or received. This gives rise to adjustments for accruals (amounts owing) and prepayments (amounts paid in advance).
根据应计概念，费用和收入在实际发生或赚取时确认，而非在现金支付或收到时。这就产生了对应计项目（应付未付的金额）和预付款项（提前支付的金额）的调整。
Accrued expense – an expense incurred but not yet paid; it is added to the expense in the income statement and shown as a current liability.
应计费用 – 已发生但尚未支付的费用；在利润表中加到费用上，并作为流动负债列示。
Prepaid expense – an expense paid in advance for the next period; deducted from the expense in the income statement and shown as a current asset.
预付费用 – 为下一期间提前支付的费用；在利润表中从费用中扣除，并作为流动资产列示。
Accrued income – income earned but not yet received; added to income and recorded as a current asset.
应计收入 – 已赚取但尚未收到的收入；加至收入，并作为流动资产列示。
Income received in advance (deferred income) – money received before the service is provided; deducted from income and recorded as a current liability.
预收收入（递延收入）– 在提供服务之前收到的款项；从收入中扣除，并作为流动负债列示。
6. Depreciation Concepts & Terminology | 折旧概念与术语
Depreciation is the systematic allocation of the cost of a non-current asset over its useful life. It matches the cost of the asset to the revenue it generates. The two main methods are the straight-line method and the reducing balance method.
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。它将资产成本与其产生的收入进行配比。两种主要方法是直线法和余额递减法。
Straight-line depreciation = (Cost – Residual value) ÷ Useful life
直线法折旧 = (成本 – 残值) ÷ 使用寿命
Residual value – the estimated amount the asset will be worth at the end of its useful life.
残值 – 资产在使用寿命结束时估计的价值。
Accumulated depreciation – the total depreciation charged to date on a non-current asset; it is deducted from the cost in the statement of financial position to arrive at carrying amount (net book value).
累计折旧 – 截至当期为某非流动资产计提的折旧总额；在财务状况表中从成本中扣除，得出账面净值（账面金额）。
When an asset is sold, a disposal account is used to determine the profit or loss on disposal. A profit arises if the sale proceeds exceed the carrying amount; a loss arises if they are less.
资产出售时，使用处置账户来确定处置损益。如果出售收入超过账面净值，则产生利润；如果低于，则产生损失。
7. Bad Debts & Provision for Doubtful Debts | 坏账与坏账准备
A bad debt is a trade receivable that is confirmed irrecoverable. It is written off as an expense in the income statement and removed from trade receivables. A provision for doubtful debts is an estimated amount set aside for receivables that may become uncollectible, applying the prudence concept.
坏账是指已确认无法收回的应收账款。它在利润表中作为费用冲销，并从应收账款中移除。坏账准备是根据谨慎性原则，为可能无法收回的应收账款而计提的估计金额。
The provision is adjusted each period: only the increase or decrease in the provision is charged to the income statement. An increase in provision raises expenses; a decrease reduces expenses.
每个期间都要调整准备：只有准备的增加或减少才计入利润表。增加准备会提高费用；减少准备会降低费用。
In the statement of financial position, trade receivables are shown net of the provision for doubtful debts.
在财务状况表中，应收账款以扣除坏账准备后的净值列示。
8. Financial Statements: Key Terms | 财务报表核心术语
The income statement (profit and loss account) reports the financial performance over a period. Key terms here include:
利润表（损益表）报告一个期间的财务业绩。其关键术语包括：
Revenue – income earned from the sale of goods or services.
营业收入 – 销售商品或提供服务所赚取的收入。
Cost of sales – the direct cost of goods sold, calculated as opening inventory + purchases – closing inventory.
销售成本 – 已售商品的直接成本，计算方式为：期初存货 + 购货 – 期末存货。
Gross profit = Revenue – Cost of sales.
毛利 = 营业收入 – 销售成本。
Net profit (profit for the year) = Gross profit + other income – all operating expenses.
净利润（年度利润）= 毛利 + 其他收入 – 所有营业费用。
The statement of financial position (balance sheet) shows assets, liabilities, and capital at a point in time. Non-current assets are held for long-term use, while current assets are expected to be converted into cash within one year. Current liabilities are obligations due within one year, and non-current liabilities are long-term borrowings.
财务状况表（资产负债表）展示某一时点的资产、负债和资本。非流动资产是长期持有使用的资产，而流动资产预计在一年内转换为现金。流动负债是一年内到期的义务，非流动负债是长期借款。
9. Ratio Analysis: Essential Ratios | 比率分析：关键比率
Ratios help assess profitability, liquidity, and efficiency. Memorise these formulas with patterns.
比率有助于评估盈利能力、流动性和效率。用规律来记忆这些公式。
Gross Profit Margin = (Gross Profit ÷ Revenue) × 100
毛利率 = (毛利 ÷ 营业收入) × 100
Net Profit Margin = (Net Profit ÷ Revenue) × 100
净利率 = (净利润 ÷ 营业收入) × 100
Return on Capital Employed (ROCE) = (Net Profit ÷ Capital Employed) × 100
资本回报率 (ROCE) = (净利润 ÷ 运用资本) × 100
Capital employed is often taken as total assets – current liabilities, or capital + non-current liabilities.
运用资本通常取为总资产 – 流动负债，或者资本 + 非流动负债。
Current Ratio = Current Assets ÷ Current Liabilities
流动比率 = 流动资产 ÷ 流动负债
Acid Test Ratio = (Current Assets – Inventory) ÷ Current Liabilities
酸性测试比率 = (流动资产 – 存货) ÷ 流动负债
Trade Receivables Days = (Trade Receivables ÷ Credit Sales) × 365
应收账款周转天数 = (应收账款 ÷ 赊销额) × 365
Trade Payables Days = (Trade Payables ÷ Credit Purchases) × 365
应付账款周转天数 = (应付账款 ÷ 赊购额) × 365
Inventory Turnover (times) = Cost of Sales ÷ Average Inventory
存货周转率（次）= 销售成本 ÷ 平均存货
10. Budgets, Variances & Quick Memorisation Tips | 预算、差异与速记技巧
A budget is a financial plan for a future period. Variance is the difference between actual and budgeted figures. A favourable variance increases profit (e.g., higher revenue, lower expenses), while an adverse variance reduces profit.
预算是对未来期间的财务计划。差异是实际数与预算数之间的差额。有利差异会增加利润（如收入更高、费用更低），而不利差异会减少利润。
Common confusions: Carriage inwards is a cost of bringing goods into the business and is added to purchases (part of cost of sales). Carriage outwards is a selling expense, debited to the income statement. Trade discount is a reduction in list price, never recorded in the accounts; cash discount (early settlement discount) is recorded as discount allowed (expense) or discount received (income).
常见混淆：购货运费是将货物运入企业的成本，计入购货（构成销售成本的一部分）。销货运费是销售费用，借记于利润表。商业折扣是价目单价格的扣减，从不入账；现金折扣（提前付款折扣）则记录为折扣允许（费用）或折扣收入（收益）。
Memory hooks: Use DEAD CLIC for debits and credits. For accruals and prepayments, 'Accrual = Add, Prepayment = deduct from expense.' Think 'CLIC down the right' To to recall credits increase Liabilities, Income, Capital. To remember the accounting equation, picture ALE: Assets = Liabilities + Equity (Capital).
记忆钩子：用 DEAD CLIC 记借贷。对于应计和预付，'应计 = 加，预付 = 从费用中扣'。想象 'CLIC 在贷方' 来记住贷方增加负债、收入和资本。要记住会计等式，可联想 ALE: 资产 = 负债 + 权益（资本）。
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