📚 Year 11 Eduqas Accounting: Quick Memorisation Guide to Key Terms | Year 11 Eduqas 会计：词汇术语速记指南
Welcome to your Year 11 Eduqas Accounting terminology quick memorisation guide. This article covers the essential terms you need to know, grouped by topic, with simple explanations and memory aids. Use the paired English and Chinese paragraphs to learn actively, and revisit the section tables when you need a rapid recap.
欢迎使用 Year 11 Eduqas 会计术语速记指南。本文按主题整理了你必须掌握的核心术语，附有简明解释和记忆技巧。利用配对的中英段落主动学习，需要快速复习时再回顾各节表格即可。
1. The Accounting Equation & Basic Concepts | 会计等式与基本概念
Every transaction fits into the accounting equation, and memorising it is the first step. Think of it as the DNA of bookkeeping.
每笔交易都符合会计等式，记住它是入门的第一步。不妨把它看作簿记的DNA。
Accounting equation: Assets = Liabilities + Equity
会计等式：资产 = 负债 + 所有者权益
Assets are resources controlled by the business, such as cash, inventory and equipment. They are expected to bring future economic benefits.
资产是企业控制的资源，例如现金、存货和设备，预期能带来未来经济利益。
Liabilities are obligations the business has to outsiders, like bank loans or amounts owed to suppliers.
负债是企业对外的义务，例如银行贷款或应付供应商款项。
Equity (or capital) represents the owner's claim on the assets after deducting all liabilities. It increases with profits and decreases with losses or drawings.
所有者权益（或资本）指资产扣除全部负债后归属于业主的部分。它随利润增加而增长，随亏损或提款而减少。
Revenue is the income earned from selling goods or providing services. Expenses are the costs incurred in generating revenue. The difference is profit (or loss).
收入是指销售商品或提供服务而赚取的所得。费用是为创造收入而发生的成本。二者之差就是利润（或亏损）。
Memory aid: A L E – ity. Also remember that revenue and expenses are temporary accounts that feed into equity.
记忆口诀：A L E —— 资产 = 负债 + 权益。还要记住收入和费用是暂记性账户，最终归入所有者权益。
2. Assets – Definition & Classification | 资产——定义与分类
Assets are split into non-current and current. Knowing the difference helps you build a correct Statement of Financial Position.
资产分为非流动资产和流动资产。搞清区别才能正确编制财务状况表。
Non-current assets are held for long-term use, not for resale. Examples include machinery, vehicles, buildings and fixtures.
非流动资产 是为长期使用而持有，不以出售为目的。例如机器、车辆、房屋和装置。
Current assets
流动资产
| Inventories (stock) | 存货 | Goods held for sale or raw materials |
| Trade receivables (debtors) | 应收账款（债务人） | Amounts owed by credit customers |
| Prepayments | 预付款项 | Expenses paid in advance, e.g. rent |
| Cash and bank | 现金与银行存款 | Liquid funds available immediately |
Memory tip: Current assets are likely to be turned into cash within one year. Non-current assets stay longer. Visualise a delivery van (non-current) versus the fuel in its tank (current expense, but prepaid fuel becomes a current asset).
记忆技巧：流动资产通常在一年内变现。非流动资产停留更久。联想送货车（非流动）与油箱里的汽油（费用，但预付油费就是流动资产）。
3. Liabilities – Current & Non-current | 负债——流动与非流动
Liabilities follow a similar time split. Always check whether a debt must be settled within the next twelve months.
负债也按时间划分。永远要先看债务是否必须在未来12个月内偿还。
Current liabilities are obligations due within one year. Examples: trade payables (creditors), bank overdraft, accruals and short-term loans.
流动负债 是一年内到期的义务。例如应付账款（债权人）、银行透支、应计费用和短期借款。
Non-current liabilities are obligations payable after more than one year, such as long-term bank loans or mortgages.
非流动负债 是偿还期超过一年的义务，如长期银行贷款或抵押贷款。
Trade payables arise when a business buys goods on credit. Trade receivables arise when it sells on credit. These are mirror images.
应付账款产生于企业赊购商品；应收账款产生于赊销商品。二者互为镜像。
Memory aid: 'Current' sounds like 'curb' – you must curb (pay) it soon.
记忆法：“Current”像“curb（路边）”——你得赶紧在路边把钱付了。
4. Owner's Equity, Revenue & Expenses | 所有者权益、收入与费用
These three categories determine profit and the owner's claim. Understand how they interact, and double-entry will feel natural.
这三类决定了利润与业主权益。理解它们的互动，复式记账就会变自然。
Owner' tal introduced + Retained earnings (profits kept in the business). Drawings reduce equity.
所有者权益 = 投入资本 + 留存收益（留在企业的利润）。提款会减少权益。
Revenue is recorded when earned, not necessarily when cash is received. This is the accruals concept.
收入在赚取时记录，不一定是收到现金时。这体现了权责发生制概念。
Expenses are matched to the revenue they help generate. Typical expenses: rent, wages, heat and light, motor expenses.
费用与它所带来的收入配比。常见费用：租金、工资、取暖照明费、机动车费用。
Drawings are amounts taken by the owner for personal use. They are not business expenses.
提款是业主提取供个人使用的金额，不属于企业费用。
Memory phrase: 'Revenue is your engine, expenses are the brakes, equity is the fuel gauge.'
记忆语：“收入是引擎，费用是刹车，权益是油表。”
5. Double-Entry Bookkeeping Rules | 复式记账规则
Every transaction affects at least two accounts. The rules for debits and credits must become second nature.
每笔交易至少影响两个账户。借方和贷方的规则必须变成本能。
Rule summary: Debit the receiver, credit the giver for personal accounts. For real accounts: debit what comes in, credit what goes out. For nominal (temporary) accounts: debit expenses and losses, credit incomes and gains.
规则总结：人名账户“借入贷出”；实物账户“借来贷去”；名义账户“借费用损失，贷收入利得”。
The modern shortcut is DEAD CLIC:
现代速记口诀是 DEAD CLIC：
- Debit increases: Expenses, Assets, Drawings
- 借方增加：费用、资产、提款
- Credit increases: Liabilities, Income, Capital
- 贷方增加：负债、收入、资本
For example, buying a van for cash: Debit Vehicles (asset up), Credit Cash (asset down).
例如，用现金购买一辆货车：借记机动车（资产增加），贷记现金（资产减少）。
Practice by visualising T-accounts. Left side is Debit, right side is Credit.
练习时想象T型账户：左边是借方，右边是贷方。
6. Source Documents & Books of Prime Entry | 原始凭证与原始分录簿
Before anything reaches the ledger, it starts on a source document. These documents feed the books of prime entry.
任何记录进入分类账之前，都起源于原始凭证。这些凭证再登入原始分录簿。
| Source document | 原始凭证 | Book of prime entry | 原始分录簿 |
| Sales invoice | 销售发票 | Sales Day Book | 销售日记账 |
| Purchase invoice | 购货发票 | Purchases Day Book | 购货日记账 |
| Credit note | 贷项通知单 | Returns Day Books | 退货日记账 |
| Cheque counterfoil | 支票存根 | Cash Book | 现金簿 |
Books of prime entry summarise similar transactions before posting to the general ledger. This cuts down ledger clutter.
原始分录簿先把同类交易汇总，然后再过账到总分类账，能减少分类账的杂乱。
Memory trick: 'Invoice means in book' – invoice details go straight into the day book. Cash transactions skip the day book and go to the cash book.
记忆法：“发票进账本”——发票信息直接进日记账。现金交易则跳过日记账，直接进现金簿。
7. Ledger Accounts & Trial Balance | 分类账与试算平衡表
After prime entry, every transaction ends up in the ledger. A trial balance then tests whether total debits equal total credits.
完成原始分录后，每笔交易最终进入分类账。试算平衡表则用于检验借方总额是否等于贷方总额。
The general ledger contains separate accounts for each asset, liability, equity, revenue and expense item.
总分类账为每一项资产、负债、权益、收入和费用设立独立账户。
A T-account format shows the debit side on the left and credit side on the right. Closing a T-account means finding the balance carried down (c/d) and brought down (b/d).
T型账格式左边为借方，右边为贷方。结平T型账户涉及求出结转下期余额（c/d）和承上期余额（b/d）。
The trial balance lists all account balances. If total debits equal total credits, the books are 'arithmetically' correct – but errors of omission or commission may still exist.
试算平衡表列示全部账户余额。若借方合计等于贷方合计，则簿记“算术上”正确，但仍可能存在遗漏或错记错误。
Key errors that do NOT affect the trial balance: error of omission, commission, principle, original entry, compensating error, and complete reversal.
不会影响试算平衡表的错误：漏记、错记、原则性错误、原值错误、补偿性错误和完全反向错误。
Visual memory: Picture a see-saw with debits on one seat and credits on the other. The trial balance checks if the see-saw is level.
图像记忆：想象一架跷跷板，借方坐一边，贷方坐另一边。试算平衡表就是检查跷跷板是否水平。
8. Income Statement Components | 利润表构成
The income statement shows financial performance over a period. Memorise its structure from top to bottom.
利润表反映一个期间的财务业绩。从上到下记住它的结构。
Revenue / Sales (turnover) comes first. Deduct Sales Returns to get Net Sales.
营业收入 / 销售收入（营业额）在最上方。减去销售退货得到销售净额。
Cost of Sales Goods Sold. (Remember to deduct purchase returns and add carriage inwards if applicable.)
销售成本：期初存货 + 购货 - 期末存货 = 已售商品成本。（记得减去购货退货，若适用还要加上购货运费。）
Gross Profit = Net Sales − Cost of Sales
毛利 = 销售净额 − 销售成本
Then deduct operating expenses (rent, wages, utilities, depreciation, bad debts, etc.) to arrive at Net Profit.
然后减去营业费用（租金、工资、水电费、折旧、坏账等），得出净利润。
Terms to know: Carriage inwards (cost of transporting purchases) is added to purchases. Carriage outwards (delivery to customers) is a selling expense. Discounts allowed reduce revenue; discounts received reduce purchases.
需要知道的术语：购货运费（运输购货的成本）加至购货成本。销货运费（送货给客户）是销售费用。折扣允许（给予客户折扣）冲减收入；折扣获得（从供应商处获得折扣）冲减购货成本。
9. Statement of Financial Position | 财务状况表（资产负债表）
This statement captures the accounting equation at a specific date. Learn the layout by heart.
该表反映特定日期的会计等式。牢记其格式。
Non-current assets appear first, usually at net book value (cost less accumulated depreciation).
非流动资产最先列示，通常按账面净值（成本减累计折旧）列报。
Current assets follow, listed in order of liquidity (cash last, or reverse depending on convention – Eduqas usually lists from least liquid to most liquid: inventory, receivables, prepayments, cash).
随后是流动资产，按流动性顺序列示（Eduqas 通常从流动性最低到最高排列：存货、应收账款、预付款项、现金）。
Current liabilities are deducted from current assets to show Net Current Assets (Working Capital).
流动负债从流动资产中扣除，计算出流动资产净额（营运资金）。
Then deduct non-current liabilities. What remains equals Net Assets.
再扣除非流动负债，剩余金额等于净资产。
The lower half shows Equity fit - drawings = closing capital. This must equal net assets for the statement to balance.
下半部分列示所有者权益：期初资本 + 利润 - 提款 = 期末资本。该金额必须等于净资产，表才能平衡。
Balance check mantra: 'Net assets equal total equity – if not, search for the leak.'
平衡口诀：“净资产等于总权益——若不等，必有漏洞。”
10. Depreciation & Non-current Assets | 折旧与非流动资产
Depreciation spreads the cost of a non-current asset over its useful life. It is an application of the matching principle.
折旧将非流动资产的成本在其使用寿命内分摊，体现了配比原则。
Straight-line depreciation = (Cost − Residual value) ÷ Useful life
直线法折旧 =（成本 − 残值）÷ 使用年限
Reducing balance method applies a fixed percentage to the diminishing net book value each year. It charges more depreciation in early years.
余额递减法每年对递减的账面净值按固定百分比计提折旧，前期折旧费较高。
The double-entry for annual depreciation: Debit Depreciation Expense (Income Statement), Credit Accumulated Depreciation (Statement of Financial Position).
每年折旧的分录：借记折旧费用（利润表），贷记累计折旧（财务状况表）。
When an asset is sold, remove its cost and accumulated depreciation. Any difference goes to a disposal account and the profit or loss is taken to the income statement.
出售资产时，冲销其成本和累计折旧。任何差额计入处置账户，处置损益转入利润表。
Memory prompt: 'Straight line is constant; reducing balance is like a snowball rolling downhill – fast at first.'
记忆提示：“直线法恒定不变；余额递减法像滚下山的雪球——最初冲得最快。”
11. Bad Debts & Provision for Doubtful Debts | 坏账与坏账准备
Not all credit customers pay. Accounting must reflect this risk using bad debts and provisions.
并非所有赊销客户都会付款。会计上必须通过坏账和准备来反映这一风险。
A bad debt is an amount definitely irrecoverable. Write it off: Debit Bad Debts Expense, Credit Trade Receivables.
坏账是确定无法收回的金额。核销分录：借记坏账费用，贷记应收账款。
A provision for doubtful debts is an estimate of future possible default. It follows the prudence concept: anticipate losses, not profits.
坏账准备是对未来可能违约的估计，遵循谨慎性概念：预见损失，不预计利润。
To create or increase the provision: Debit Profit or Loss (expense), Credit Provision for Doubtful Debts. To reduce it, reverse the entry.
计提或增加准备：借记损益（费用），贷记坏账准备。减少准备则做相反分录。
ceivables are shown net of the provision: Receivables − Provision = Net trade receivables.
在财务状况表中，应收账款以扣除准备后的净额列示：应收账款 − 坏账准备 = 应收账款净额。
Memory: 'Bad debt is a funeral, provision is a graveyard reservation.'
记忆法：“坏账是葬礼，准备是提前订好的墓地。”
12. Inventory Valuation & Key Ratios | 存货计价与关键比率
Inventory must be valued at the lower of cost and net realisable value (NRV). Cost can be determined using FIFO or AVCO.
存货必须按成本与可变现净值孰低计价。成本可用先进先出法（FIFO）或加权平均法（AVCO）确定。
FIFO (First In, First Out) assumes the oldest stock is sold first. Closing inventory is valued at the most
Published by TutorHao | Year 11 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