📚 Quick Guide to Accounting Terminology for SQA Year 11 | SQA 会计词汇术语速记指南
Welcome to your go-to resource for mastering essential accounting vocabulary. Whether you are preparing for National 5 Accounting or laying the groundwork for Higher, this bilingual guide uses clear definitions, word-root analysis, and memorable mnemonics to make tricky terms stick. By the end, you will confidently speak the language of ledgers, income statements, and balance sheets.
欢迎来到 SQA 会计词汇速记指南。无论你正在备考 National 5 会计还是为 Higher 打基础，这份双语手册都会用清晰的定义、词根解析和好记的口诀帮你牢牢掌握核心术语。读完它，你将自信地说出总账、损益表和资产负债表上的语言。
1. Assets | 资产
An asset is a resource controlled by the business as a result of past events, from which future economic benefits are expected to flow. Think of an asset as anything valuable that the business owns or has the right to use. A quick mnemonic: "A Set" of items you can convert into cash.
资产是指企业因过去的事项而控制的资源，预期会给企业带来未来经济利益。简单说，资产就是企业拥有或有权使用的有价值的东西。速记口诀：把 "资产" 想象成你自己的 "财" 和 "产"，英语中 asset 可拆为 "a set" — 一套值钱的家当。
Assets are typically split into non-current assets (used for more than one year, e.g. buildings, machinery) and current assets (cash or items that will turn into cash within a year, e.g. inventory, trade receivables). A visual trick: non-current sticks around like furniture; current flows like water.
资产通常分为非流动资产（使用年限超过一年，例如房屋、机器）和流动资产（现金或一年内能变现的项目，例如存货、应收账款）。形象记忆：非流动资产像家具一样长久摆放，流动资产则像水一样流动周转。
2. Liabilities | 负债
Liabilities are present obligations of the business to transfer economic resources as a result of past transactions. The word itself points to something you are liable for – a duty that must be settled. Memory aid: "Lie ability" – if you lie about what you owe, your ability to manage money is weakened.
负债是企业因过去的交易而产生的现时义务，需要向其他方交付经济资源。"负债" 中的 "负" 有背负的含义，想到你欠别人的债，早晚要还。英语联想：liability 跟 "reliable" 同源，但对债权人来说你必须是 "可靠" 的还钱人；也可以谐音记成 "来啊逼你退"，逼着你还钱的压力。
Just like assets, liabilities are classified as non-current (due after more than one year, e.g. bank loan) and current (due within one year, e.g. trade payables, bank overdraft). A simple rhythm: "long-term debt is slow burn; short-term payables need quick turn."
与资产类似，负债分为非流动负债（偿还期超过一年，如银行贷款）和流动负债（一年内到期，如应付账款、银行透支）。节奏记忆法：长期负债慢慢烧，短期应付款快周转。
3. Equity | 所有者权益
Equity represents the owner's residual claim on the assets after deducting all liabilities. In a sole trader's business, equity is often called capital. The word "equity" shares a root with "equal" e balancing weight that makes the accounting equation hold: Assets = Liabilities + Equity.
所有者权益是资产扣除所有负债后归属于所有者的剩余权益。对个体经营者而言，权益通常称为资本。"权益" 中的 "权" 指权利，"益" 代表利益。英语 equity 与 equal 同源，正好体现会计等式的平衡：资产 = 负债 + 所有者权益。
A visual formula: Closing capital = Opening capital + Profit − Drawings. The phrase "profit feeds equity, drawings eat it" helps.
记住，提款（所有者取走用于个人用途的现金或商品）会减少权益，而利润会增加权益。形象公式：期末资本 = 期初资本 + 利润 − 提款。一句口诀："利润养资本，提款吃掉它"。
4. Revenue and Expenses | 收入与费用
Revenue is the income generated from the normal trading activities of a business, such as sales of goods or services. Think of revenue as the "top line" that flows in before any costs are deducted. A mnemonic: Revenue = Receiving money very regularly.
收入是企业正常的经营活动所产生的收益，如销售商品或提供服务。收入是扣除一切成本前的 "顶线"。速记联想：把 "revenue" 拆成 re- (反复) + venue (来)，即钱重复地进账。
Expenses are the costs incurred in generating revenue, such as rent, wages, and electricity. The matching principle states that expenses must be recognised in the same period as the revenue they helped to create. "When you earn, you also burn" reminds you that revenue and expenses walk hand in hand.
费用是为创造收入而发生的成本，如租金、工资和电费。配比原则要求费用应与它们所帮助产生的收入在同一期间确认。一句口诀："有收入必有支出"，提醒你收入和费用总是成对出现。
5. Profit and Loss | 利润与亏损
Profit is the financial gain when revenue exceeds expenses. For SQA, two main profit measures appear: gross profit (sales minus cost of sales) and net profit (gross profit minus all other expenses). A simple chant: "Gross is quick, net is slick – both show if the business is thick."
利润是收入超过费用时的财务收益。在 SQA 会计中，主要涉及两种利润指标：毛利（销售收入减销售成本）和净利（毛利减所有其他费用）。顺口溜：毛利看销售，净利看最后，两样利润都反映企业是否健康。
Loss occurs when expenses outstrip revenue. A business making a loss is said to be "in the red," bers in red ink. Keep the equation locked in: Profit (or Loss) = Revenue − Expenses.
亏损是费用超过收入时出现的情况。亏损的企业常被称为 "赤字"，因为传统上负数用红笔记录。牢记公式：利润（或亏损）= 收入 − 费用。
6. Debits and Credits | 借方与贷方
Debits (Dr) are entries on the left side of an account; credits (Cr) are entries on the right. In double-entry bookkeeping, every transaction must have equal debits and credits. The classic SQA mnemonic is DEAD CLIC: Debit Expenses, Assets, Drawings; Credit Liabilities, Income, Capital.
借方 (Dr) 记录在账户的左方，贷方 (Cr) 记录在右方。复式记账法要求每笔交易的借方总额必须等于贷方总额。经典记忆口诀 DEAD CLIC：费用、资产、提款增加记借方；负债、收入、资本增加记贷方。
A visual trick: imagine a T-account with "Dr" on the left and "Cr" on the right. Say aloud: "Left is for what you spent or hold; right is for where the money came from." This reinforces the flow of value.
形象记忆法：画一个 T 型账户，左写 Dr，右写 Cr。大声读："左边记你花出去的或持有的，右边记钱从哪来的。" 这巩固了价值的流向。
7. The Trial Balance | 试算平衡表
A trial balance is a list of all ledger account balances at a given date, split between debit and credit columns. Its purpose is to check the arithmetic accuracy of the double-entry records. The phrase "trial balance must balance" is the test: total debits must equal total credits.
试算平衡表是某一日期所有总账科目余额的汇总表，分为借方栏和贷方栏。其目的是检验复式记账的算术准确性。一句真理："试算平衡表必须平衡"，即借方总额必须等于贷方总额。
If a trial balance fails to balance, errors such as a single-entry omission or a transposition mistake could be the culprit. However, a balanced trial balance does not prove that all entries are correct – errors of principle or commission can still hide. Remember: "Balanced ≠ flawless."
如果试算平衡表不平衡，可能是出现了单边漏记或数字颠倒等错误。但即使平衡了，也不代表所有分录都正确 — 原则性错误或串户仍然可能存在。记住：平衡 ≠ 完美。
8. The Income Statement | 损益表
The income statement (profit and loss account) summarises revenue and expenses over a period to calculate net profit or loss. Its structure flows from sales to gross profit, then deducts operating expenses to arrive at profit for the year. The term "income statement" tells you it states all the income coming in.
损益表（利润表）汇总了一个期间内的收入和费用，以计算出净利润或净亏损。它的结构从销售收入到毛利，再减去各项营业费用，最终得出年度利润。"损益表" 三个字直接说明它反映的是 "损" 和 "益"。
Key lines to memorise:
Gross Profit = Sales − Cost of Sales
Net Profit = Gross Profit − Expenses
A catchy summary: "Sales bring in, cost of sales takes away – what remains is gross; then expenses have their say."
核心公式记忆：
毛利 = 销售收入 − 销售成本
净利润 = 毛利 − 各项费用
朗朗上口的总结："销售收入进门，销售成本掏走，剩下的就是毛利；接着费用再开口。"
9. The Statement of Financial Position | 资产负债表
hat the accounting equation (Assets = Liabilities + Equity) holds. The modern title emphasises that it presents the business's financial position, not just a balance of accounts.
资产负债表（以前常称 balance sheet）展示企业在某一特定时点的资产、负债和所有者权益。它印证了会计等式（资产 = 负债 + 所有者权益）始终成立。现在国际通用的名称强调它体现的是 "财务状况"，而不仅仅是账户余额。
Non-current assets appear first, followed by current assets, current liabilities, non-current liabilities, and finally equity. A neat memory phrase: "Non-current first, current next, then what you owe and what you expect."
报表排列顺序：先列非流动资产，然后是流动资产、流动负债、非流动负债，最后是所有者权益。记忆短句："非流动先行，流动紧跟，欠什么债，剩多少本。"
10. Depreciation | 折旧
Depreciation is the systematic allocation of a non-current asset's cost over its useful life. It matches the expense of using the asset to the revenue it helps generate. Two common methods in SQA are the straight-line method (equal annual charge) and the reducing balance method (a fixed percentage applied to the net book value each year).
折旧是将非流动资产的成本在其使用寿命内系统分摊的过程。它把使用资产的耗费与它帮助创造的收入进行配比。SQA 考察的两种主要方法是直线法（每年计提相等金额）和余额递减法（按固定百分比对账面净值计提）。
ce formula: Depreciation charge = Net book value × Depreciation rate. A quick rhyme: "Straight line, every year fine; reducing balance, a smaller slice each time."
直线法公式：年折旧额 = (成本 − 残值) ÷ 使用年限。余额递减法公式：折旧额 = 账面净值 × 折旧率。口诀："直线法年年一样，余额递减越来越小。"
11. Key Ratios | 关键比率
Ratios help analyse profitability and liquidity. The ones most tested at National 5 include:
- Gross Profit Percentage: (Gross Profit / Sales) × 100 – shows how much of every pound of sales is left after covering the cost of goods sold.
- Net Profit Percentage: (Net Profit / Sales) × 100 – reveals overall profitability after all expenses.
- Current Ratio: Current Assets / Current Liabilities – measures ability to pay short-term debts.
- Acid Test Ratio: (Current Assets − Inventory) / Current Liabilities – a stricter test of liquidity without inventory.
比率分析帮助评估盈利能力和流动性。National 5 最常考的有：
- 毛利率：(毛利润 / 销售收入) × 100 – 显示每英镑销售收入扣除销售成本后剩下多少。
- 净利率：(净利润 / 销售收入) × 100 – 体现扣除全部费用后的总体盈利水平。
- 流动比率：流动资产 / 流动负债 – 衡量短期偿债能力。
- 酸性测试比率：(流动资产 − 存货) / 流动负债 – 剔除存货后更严格的流动性检验。
Memory triggers: "Gross high, business can fly; net low, watch the flow." For current ratio, think "above 2 will see you through." For acid test, "around 1 means the job is done."
记忆窍门："毛利率高，企业能飞高；净利率低，现金流要盯紧。" 流动比率的参考值是高于 2；酸性测试接近 1 通常较安全。
12. Accounting Principles | 会计原则
Accounting principles are the ground rules that shape how financial statements are prepared. The main principles in SQA include:
- Going Concern: assumes the business will continue operating for the foreseeable future.
- Prudence: requires caution when making estimates, so assets and profits are not overstated.
- Consistency: the same accounting methods should be used from year to year to allow comparison.
- Accruals: revenue and expenses are recorded when earned or incurred, not when cash changes hands.
- Business Entity: the owner's personal transactions must be kept separate from the business records.
会计准则是编制财务报表需要遵循的基本规则。SQA 涉及的准则包括：
- 持续经营：假设企业在可预见的未来将继续运营。
- 稳健性：进行估计时应保持谨慎，不高估资产和利润。
- 一致性：各年度的会计方法应保持一致，以便可比。
- 权责发生制：收入和费用应在赚得或发生的期间确认，而不是以现金收付为准。
- 企业主体：所有者的个人交易必须与企业账目分开。
A handy sentence: "Going for Prudent Consistent Accruals keeps your Business Entity safe." The first letters spell a silly word GPCA-BE, but it works.
口诀助记："持续稳健一致地按权责发生制做账，才能保护企业主体独立。" 取每个原则的首字串成 "持稳一权企"，勉强上口但能记住。
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