📚 CIE IGCSE Accounting Key Terminology Memory Guide | CIE会计关键术语速记指南
Mastering the specific terminology in CIE IGCSE Accounting is often half the battle: once you control the language, the underlying concepts become much clearer. This guide groups essential terms by topic and pairs each definition with a simple memory trick, ensuring you recall them quickly during revision and in the exam hall.
掌握CIE IGCSE会计中的专业术语往往是成功的一半：一旦你驾驭了这些语言，背后的概念就会变得清晰得多。本指南按主题将核心术语分组，并为每个定义配上简单的记忆技巧，确保你在复习和考试时都能快速提取。
1. Basic Accounting Concepts | 基础会计概念
Accounting concepts are the rules and assumptions that shape how financial information is recorded. Think of them as the 'grammar' of accounting. A memorable mnemonic for the key concepts is 'BIG CAP H Real': Business Entity, Going Concern, Accruals (Matching), Consistency, Prudence, Materiality, Historical Cost, and Realisation.
会计概念是塑造财务信息记录方式的规则和假设。可以把它们看作会计的“语法”。对于核心概念，一个容易记住的助记词是“BIG CAP H Real”：企业主体、持续经营、应计制（配比）、一致性、谨慎性、重大性、历史成本和实现原则。
Business Entity states that the owner's affairs must be kept separate from the business. Picture a 'business bubble' where all resources trapped inside belong to the firm, not the owner.
企业主体是指所有者的个人事务必须与企业分开。想象一个“商业泡泡”，里面困住的资源都属于企业，而不属于所有者。
Accruals (Matching) requires expenses to be recorded in the period they are incurred, not when cash is paid. Remember: 'Accrue what is due' – count the cost when the service is received.
应计制（配比）要求费用在其发生的期间记录，而不是在付出现金时。记住：“应计已到期的” – 在服务收到时就将成本计入。
Prudence means not overstating assets or income and not understating liabilities or expenses. The rule is 'Anticipate no profit, but provide for all possible losses'. Think of a cautious hedgehog rolling into a ball.
谨慎性意味着不高估资产或收入，也不低估负债或费用。规则是“不预计利润，但要计提所有可能的损失”。想象一只谨慎的刺猬蜷成一团。
Consistency requires the same accounting methods to be used from one period to the next so that comparisons are meaningful. Visualise a 'consistent' train running on the same track day after day.
一致性要求各期之间使用相同的会计方法，以便比较有意义。想象一列“始终如一”的火车日复一日地在同一条轨道上运行。
2. Assets, Liabilities and Equity | 资产、负债与权益
The accounting equation is the backbone of the entire subject. The formula Assets = Liabilities + Equity must always balance. Use the nickname 'ALE' to recall Assets, Liabilities, Equity. Anything the business owns or controls with future value is an asset; debts owed to outsiders are liabilities; the owner's claim is equity.
会计等式是整个学科的骨架。公式资产 = 负债 + 权益必须始终保持平衡。用昵称“ALE”来回忆资产、负债和权益。企业拥有或控制的、具有未来价值的任何东西都是资产；欠外部人的债务是负债；所有者的求偿权是权益。
Non-current assets are kept for more than one year, such as machinery and premises. Picture a 'Non-current corner' where long-term tools are parked. Current assets (cash, inventory, trade receivables) are expected to turn into cash within a year – remember 'CIR' (Cash, Inventory, Receivables) flowing quickly.
非流动资产持有期限超过一年，如机器和房产。想象一个“非流动角落”，那里停放着长期工具。流动资产（现金、存货、应收账款）预计在一年内变现——记住“CIR”（现金、存货、应收账款）快速流动。
Liabilities work in reverse: non-current liabilities (like bank loans) are debts due after more than one year, while current liabilities (trade payables, overdraft) are due within twelve months. Equity includes capital and retained profits. Recall that drawing money out reduces equity – 'Drawing is draining'.
负债则相反：非流动负债（如银行借款）是一年以后到期的债务，而流动负债（应付账款、透支）在十二个月内到期。权益包括资本和留存利润。记住提取资金会减少权益——“提取即流失”。
3. Income and Expenses | 收入与费用
Income records the inflow of economic benefits from sales of goods or services. Think of revenue as the top-line fuel that powers the business. The term sales revenue is easy to recall: 'sell' equals income. Other income, such as rent received or commission, sits below the gross profit line.
收入记录销售商品或服务带来的经济利益的流入。把收入想象成驱动企业的“顶线燃料”。术语销售收入很容易记住：“销售”等于收入。租金收入、佣金等其他收入则列在毛利线之下。
Expenses represent the costs used up in earning that income. The matching principle demands that expenses are reported in the same period as the related revenue. To memorise, picture a pair of scissors cutting a piece of string: revenue and the cost that generated it are tied together. Common expense terms include cost of sales, wages, rent, advertising, and depreciation.
费用代表赚取收入过程中消耗的成本。配比原则要求费用与相关收入在同一期间报告。为帮助记忆，想象一把剪刀剪断一根绳子：收入和产生它的成本被系在一起。常见的费用术语包括销售成本、工资、租金、广告费和折旧。
Cost of sales is the direct cost of goods sold: opening inventory + purchases - closing inventory. The phrase 'O+P-C' acts like a quick mental formula.
销售成本是已售商品的直接成本：期初存货 + 购货 - 期末存货。“O+P-C”这个短语就像一个快速心算公式。
4. The Double-Entry System | 复式记账系统
Every transaction has two effects – one debit and one credit. The golden rule: 'For every debit there must be a credit'. Use the mnemonic DEAD CLIC to remember which side increases which accounts. Debits increase Expenses, Assets, Drawings (DEAD). Credits increase Liabilities, Income, Capital (CLIC).
每一笔交易都有两重影响——一个借方和一个贷方。黄金法则：“有一借必有一贷”。用助记词DEAD CLIC来记住哪一边增加哪些账户。借方（Debits）增加费用（Expenses）、资产（Assets）、提款（Drawings）——DEAD。贷方（Credits）增加负债（Liabilities）、收入（Income）、资本（Capital）——CLIC。
In a ledger account, the left side is debit (Dr) and the right side is credit (Cr). Think of the T-account as a seesaw: when you debit an asset, the seesaw tips to the left; credit a liability, it tips to the right.
在分类账户中，左边是借方（Dr），右边是贷方（Cr）。把T型账户想象成一个跷跷板：当你借记一项资产，跷跷板向左倾斜；贷记一项负债，则向右倾斜。
Common pairings include: purchase inventory – debit purchases, credit trade payables or cash; sale on credit – les, credit sales. The system always maintains the equation Assets = Liabilities + Equity.
常见配对标示包括：购入存货——借记购货，贷记应付账款或现金；赊销——借记应收账款，贷记销售收入。这个系统始终维持等式资产 = 负债 + 权益。
5. Ledgers and Trial Balance | 分类账与试算平衡表
A ledger is the collection of all accounts. The general ledger contains the nominal accounts, while separate ledgers exist for trade receivables and trade payables. Visualise the ledger as a library, with each account as a book that holds all transactions of that type.
分类账是所有账户的集合。总分类账包含名义账户，而应收账款分类账和应付账款分类账则单独存在。把分类账想象成一座图书馆，每个账户就像一本书，记录着该类别的所有交易。
The trial balance is a list of all ledger balances at a specific date, extracted to check the arithmetic accuracy of the double-entry system. The word 'trial' gives the game away – it is a test to see if total debits equal total credits. If they do not match, errors such as omission, commission, or transposition may have occurred.
试算平衡表是某一特定日期所有分类账余额的列表，用来检查复式记账系统的算术准确性。“试算”这个词道出了它的本质——这是一次检验，看借方总额是否等于贷方总额。如果不等，可能发生了遗漏、入错账户或位数颠倒等错误。
A handy tip: the mnemonic ‘SOFT CLOUD’ helps recall types of errors not revealed by the trial balance: complete reversal of entries, omission, error of commission, error of principle, compensating error, and error of original entry.
一个实用提示：助记词“SOFT CLOUD”可帮助回忆试算平衡表无法发现的错误类型：完全颠倒分录、遗漏、串户错误、原则性错误、抵消性错误和原始分录错误。
6. Financial Statements | 财务报表
The two main statements for a sole trader are the income statement and the statement of financial position. Their old names – trading and profit and loss account, and balance sheet – still appear in many resources. Remember: income statement is like a video showing performance over a period; the statement of financial position is a photo taken at a point in time.
独资经营者的两张主要报表是利润表和财务状况表。它们的旧名称——营业及损益表和资产负债表——在许多资料中仍然可见。记住：利润表就像一段视频，展示一段时期的业绩；财务状况表则是一张在某一时点拍摄的快照。
Gross profit is computed as Sales - Cost of Sales. The formula is shown below:
毛利计算为销售收入减去销售成本。公式如下所示：
Gross Profit = Sales - Cost of Sales
Net profit (or profit for the year) arrives after adding other income and deducting all operating expenses. Use the phrase 'Gross is before other stuff; Net is after everything else'.
净利润（或年度利润）是加上其他收入并扣除所有经营费用后得出的。记住这句话：“Gross is before other stuff; Net is after everything else（毛利在前，净利在后）”。
Current assets and current liabilities are presented on the statement of financial position in order of liquidity. Working capital is Current Assets - Current Liabilities. Picture a hamster wheel: working capital keeps the business running day to day.
流动资产和流动负债在财务状况表上按流动性顺序列示。营运资金是流动资产减去流动负债。想象一个仓鼠轮：营运资金使企业日复一日地运转。
7. Ratio Analysis Terminology | 比率分析术语
Ratios turn raw numbers into meaningful comparisons. The five key groups are profitability, liquidity, efficiency, investment, and gearing. For profitability, the gross profit margin formula is:
比率将原始数字转化为有意义的比较。五大类别是盈利能力、流动性、效率、投资和杠杆比率。对于盈利能力，毛利率的公式为：
Gross Profit Margin = (Gross Profit ÷ Sales) × 100%
The net profit margin is (Profit for the year ÷ Sales) × 100%. A good memory link: 'margin' always has sales in the denominator.
净利率为（年度利润 ÷ 销售收入）× 100%。一个很好的记忆联系：“margin（率）”的分母总是销售收入。
Return on Capital Employed (ROCE) uses its long-term capital. The formula is (Profit for the year ÷ Capital Employed) × 100%. Think of ROCE as 'rock' – a solid measure of overall success.
资本回报率（ROCE）衡量企业使用长期资本的效率。公式为（年度利润 ÷ 运用资本）× 100%。把ROCE想成“岩石”——一块衡量整体成功的坚固基石。
Liquidity ratios include the current ratio (Current Assets : Current Liabilities) and the quick ratio (acid test). Quick assets are Current Assets minus Inventory. Recall 'quick' means you can turn it into cash quickly – inventory is excluded because it takes time to sell.
流动性比率包括流动比率（流动资产 : 流动负债）和速动比率（酸性测试）。速动资产是流动资产减去存货。记住“速动”意味着可以迅速变现——存货被排除在外，因为它需要时间才能卖出。
Efficiency ratios: rate of inventory turnover (Cost of Sales ÷ Average Inventory) and trade receivables collection period 65). For the collection period, imagine a clock: 365 is always the multiplier when you want an answer in days.
效率比率：存货周转率（销售成本 ÷ 平均存货）和应收账款回收期（应收账款 ÷ 赊销收入 × 365）。对于回收期，想象一只钟：当你想要以天数为单位的答案时，365永远是乘数。
8. Depreciation and Disposal | 折旧与处置
Depreciation is the systematic allocation of the cost of a non-current asset over its useful life. It is an expense, not a cash outflow. The two methods are straight-line and reducing balance. Straight-line is steady, like a car moving at constant speed. The annual charge is (Cost - Residual Value) ÷ Useful Life.
折旧是将非流动资产成本在其使用寿命内系统分配的过程。它是一项费用，而不是现金流出。两种方法是直线法和余额递减法。直线法很均匀，像一辆匀速行驶的汽车。年折旧额是（成本 - 残值）÷ 使用年限。
Reducing balance applies a fixed percentage to the net book value ber: the charge gets smaller each year, like a melting snowball. The formula is NBV × Rate%.
余额递减法对账面净值应用一个固定百分比。记住：每年的费用越来越小，像一个融化的雪球。公式为账面净值 × 折旧率。
When an asset is sold or scrapped, a disposal account is opened. The profit or loss on disposal is transferred to the income statement. Visualise a rubbish bin: you throw the asset's cost and accumulated depreciation into the disposal account, and whatever is left gets tipped into the profit or loss bin.
当资产被出售或报废时，要开立一个处置账户。处置损益被结转至利润表。想象一个垃圾桶：你将资产的成本和累计折旧扔进处置账户，剩下来的就被倒进利润或亏损的桶里。
9. Bad Debts and Provision for Doubtful Debts | 坏账与坏账准备
A bad debt is a trade receivable that has become completely uncollectable. Once written off, it becomes an expense and the trade receivable is removed. The phrase 'bad is final' helps you remember that no recovery is expected.
坏账是完全无法收回的应收账款。一旦注销，它就变成一项费用，应收账款也被移除。短语“坏账即终局”帮助记住不再指望收回。
A provision for doubtful debts is an estimate of potential future defaults. It is a contra-asset that reduces trade receivables to their expected realisable value. Think of it as an umbrella: you open it before the rain comes, not after.
坏账准备是对未来可能违约的估计。它是一个资产备抵账户，将应收账款减至预期可实现价值。把它想成一把雨伞：你在下雨之前打开它，而不是之后。
Adjustments follow this logic: increase in provision is charged as an expense; decrease in provision is credited back as income. The memorisation shortcut: 'More provision, more expense (Dr); Less provision, less expense (Cr)'.
调整遵循这个逻辑：准备增加时，记为费用（借方）；准备减少时，冲回记作收入（贷方）。记忆捷径：“准备多，费用多（借）；准备少，费用少（贷）”。
10. Control Accounts and Bank Reconciliation | 控制账户与银行对账
Control accounts summarise the individual entries in the subsidiary ledgers. A sales ledger control account reflects all trade receivable activity, while a purchases ledger control account summarises trade payable movements. Think of them as the 'big boss' account that rules all the smaller individual accounts.
控制账户汇总了明细分类账中的各笔分录。销售分类账控制账户反映所有应收账款的变动，而采购分类账控制账户汇总应付账款的变动。把它们想象成统治所有小账户的“大老板”账户。
Common items in a sales ledger control account include credit sales, receipts from debtors, discounts allowed, and bad debts. The mnemonic 'SRDB' (Sales, Receipts, Discounts allowed, Bad debts) can trigger recall.
销售分类账控制账户中的常见项目包括赊销、来自债务人的收入、给予的折扣和坏账。助记词“SRDB”（Sales, Receipts, Discounts allowed, Bad debts）可以帮助记忆。
A bank reconciliation compares the cash book balance with the bank statement balance. Differences arise from timing: unpresented cheques, uncredited deposits, and standing orders not yet recorded. The mantra is: 'Bring the bank statement to the cash book, not the other way round'. Adjust the cash book first for items not yet known, then prepare the reconciliation.
银行对账是将现金簿余额与银行对账单余额进行比较。差异源自时间性：未兑现支票、未贷记存款以及尚未记录的自动扣款。口诀是：“让银行对账单向现金簿看齐，而不是反过来”。首先对未达账项调整现金簿，然后编制调节表。
11. Manufacturing Accounts Terms | 制造成本会计术语
Manufacturing accounts identify the cost of producing finished goods. Direct materials, direct labour, and direct expenses together form the prime cost. Picture a pizza: direct materials are the flour and cheese, direct labour is the chef, and together they make the prime (first) cost.
制造成本会计确定生产成品的成本。直接材料、直接人工和直接费用共同构成主要成本。想象一个比萨饼：直接材料是面粉和奶酪，直接人工是厨师，它们合在一起构成主要（第一）成本。
Factory overheads (indirect costs) like factory rent, factory light, and depreciation of plant are added to prime cost to get production cost. The formula is:
工厂间接费用（间接成本），如厂房租金、工厂照明和设备折旧，被加到主要成本上，得出生产成本。公式为：
Production Cost = Prime Cost + Factory Overheads
Inventory in manufacturing appears in three forms: raw materials, work in progress (WIP), and finished goods. The catchphrase 'Raw, Working, Finished' follows the product's journey from warehouse to customer.
制造业中的存货有三种形式：原材料、在制品和产成品。口号“Raw, Working, Finished（原料、在制、完成）”伴随产品从仓库到客户的旅程。
12. Partnerships and Limited Companies | 合伙与公司会计术语
For partnerships, the appropriation account shows how the net profit is shared. Key items include interest on capital (reward for money invested), interest on drawings (penalty for taking cash out early), and partners' salaries. The rule: allocate remunerations first, then split the residual profit in the agreed ratio.
对合伙企业而言，利润分配账户展示净利润如何分配。关键项目包括资本利息（对投入资金的回报）、提款利息（因提前取现的惩罚）和合伙人薪金。规则是：先分配各项报酬，然后按约定比例分配剩余利润。
Limited companies talk in shares. Share capital is the money raised from issuing shares. Dividends are the distribution of profits to shareholders – they are an appropriation of profit, not an expense. 'Shares give dividends; loans cost interest.'
有限公司的用语离不开股份。股本是通过发行股份筹集的资金。股利是向股东分配的利润——它是对利润的分配，而非费用。“股份带来股利；借款产生利息。”
Debentures are long-term loans, carrying fixed interest charges. They appear under non-current liabilities. Think of a debenture
Published by TutorHao | Year 11 Accounting Revision Series | aleveler.com
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