📚 Year 11 AQA Accounting: Vocabulary and Terminology Quick Memorisation Guide | AQA 会计词汇术语速记指南
Mastering the precise vocabulary of accounting is just as important as understanding the calculations. This guide covers the core AQA terminology that Year 11 students must know, with simple explanations and memorable shortcuts to help you recall key terms quickly and accurately in your exams.
掌握精确的会计词汇与理解计算同样重要。本指南涵盖了 Year 11 学生必须掌握的核心 AQA 术语，并附有简洁的解释和易记的速记方法，帮助你在考场上快速、准确地回想起关键术语。
1. The Accounting Equation | 会计等式
Every accounting transaction is built upon the fundamental accounting equation. The equation states that a business's total assets are always equal to the sum of its liabilities and equity. This relationship must hold true after every financial entry.
每一笔会计交易都建立在基本会计等式之上。该等式表明，企业的总资产总是等于其负债与所有者权益之和。在每一笔财务分录后，这种关系都必须成立。
Assets = Liabilities + Equity
A popular way to memorise this is with the acronym 'ALE' Another expanded form used in GCSE accounting is: Assets = Liabilities + Capital + (Income – Expenses) – Drawings. Remembering 'A = L + E' gives you the bedrock for double-entry logic.
一个流行的记忆方法是缩写 'ALE'：资产 (Assets) - 负债 (Liabilities) = 所有者权益 (Equity)。GCSE 会计中还会用到扩展形式：资产 = 负债 + 资本 + (收入 - 费用) - 提款。记住 'A = L + E' 就为复式记账逻辑奠定了基础。
2. Double-Entry Rules | 复式记账规则
Every transaction affects two accounts: one account is debited and another is credited by the same amount. The total debits must equal the total credits in the ledger at all times. This is the foundation of the double-entry system.
每笔交易都影响两个账户：一个账户借记，另一个账户贷记，金额相等。总分类账中的借方总额必须始终与贷方总额相等。这是复式记账系统的基础。
To remember which types of accounts increase with a debit, use the mnemonic DEAD CLIC: Debit Expenses, Assets, and Drawings; Credit Liabilities, Income, and Capital. In AQA exams, you often need to identify whether an account normally has a debit or credit balance.
要记住哪些类型的账户在借方增加，可以使用助记符 DEAD CLIC：借记费用 (Expenses)、资产 (Assets) 和提款 (Drawings)；贷记负债 (Liabilities)、收入 (Income) 和资本 (Capital)。在 AQA 考试中，你经常需要判断一个账户的正常余额是在借方还是贷方。
3. Classification of Accounts | 账户分类
Accounts are grouped into five main categories: assets, liabilities, equity, income, and expenses. Assets represent resources controlled by the business, liabilities are obligations owed to others, and equity shows the owner's stake. Income increases profit, while expenses decrease it.
账户被分为五大类：资产、负债、所有者权益、收入和费用。资产代表企业控制的资源，负债是欠他人的债务，所有者权益反映所有者的投入。收入增加利润，费用减少利润。
| Account Type 账户类型 | Normal Balance 正常余额 | Examples 示例 |
|---|---|---|
| Asset 资产 | Debit 借方 | Cash, Inventory, Equipment |
| Liability 负债 | Credit 贷方 | Trade Payables, Bank Loan |
| Equity 所有者权益 | Credit 贷方 | Capital, Retained Profit |
| Income 收入 | Credit 贷方 | Sales, Interest Received |
| Expense 费用 | Debit 借方 | Rent, Wages, Insurance |
Thinking about the normal balance side helps you quickly decide if an entry is correct. For instance, an increase in an asset always goes on the debit side; an increase in a liability goes on the credit side.
思考正常余额方向有助于你快速判断分录是否正确。例如，资产增加总是记在借方；负债增加记在贷方。
4. Revenue and Expenses | 收入与费用
Revenue (or sales) is the income earned from selling goods or providing services in the ordinary course of business. It is recorded when earned, not necessarily when cash is received, under AQA's introduction to accruals. Expenses are costs incurred in generating revenue, such as rent, salaries, and electricity.
收入（或销售额）是企业在日常经营中因销售商品或提供服务而赚取的所得。依据 AQA 对权责发生制的介绍，收入在赚取时记录，而不一定在收到现金时记录。费用是为产生收入而发生的成本，如租金、工资和电费。
A quick memory link: revenue is recorded as a credit because it increases equity, while expenses are debited because they reduce equity. If you see an account called 'Carriage Inwards', that is treated as part of the cost of purchases (an expense). 'Carriage Outwards' is a selling expense.
快速记忆联系：收入记为贷方，因为它增加所有者权益；费用记为借方，因为它减少所有者权益。如果你见到一个叫 '进货运费' 的账户，它被视作购货成本的一部分（一项费用）。'销货运费' 则是一项销售费用。
5. Depreciation Methods | 折旧方法
Depreciation allocates the cost of a non-current asset over its useful life. The two methods required by AQA are the straight-line method and the reducing (diminishing) balance method. Both reduce the asset's net book value (NBV) in the statement of financial position.
折旧是将其非流动资产的成本在其使用寿命内进行分摊。AQA 要求掌握的两种方法是直线法和余额递减法。两者都会降低财务状况表中资产的账面净值 (NBV)。
Straight-line: (Cost – Residual Value) ÷ Useful Life (years)
The straight-line method gives an equal charge each year. A shortcut to remember: 'straight' means constant amount. The reducing balance method applies a fixed percentage to the net book value, so the charge falls over time.
直线法每年计提相等的费用。速记提示：'直线' 意味着金额恒定。余额递减法是对账面净值应用一个固定百分比，因此费用逐年递减。
Reducing Balance: Rate × Net Book Value at start of year
6. Bad Debts and Provision for Doubtful Debts | 坏账与可疑债务准备
A bad debt is a trade receivable that is now considered irrecoverable. It is written off as an expense in the income statement. A provision for doubtful debts is an estimate of future potential bad debts, created under the prudence concept to avoid overstating assets.
坏账是指现在被认为无法收回的应收账款。它会在利润表中作为费用冲销。可疑债务准备是对未来潜在坏账的估计，依据谨慎性概念设立，以防止资产被高估。
rence, think: bad debt = specific customer, definitely gone. Provision = general estimate, 'just in case' provision is an expense, while decreasing it is recorded as an income (bad debt recovery).
记忆区别：坏账 = 特定客户，确实无法收回。准备 = 一般估计，'以防万一'。在 AQA 分录中，增加准备是一项费用，减少准备则记为收入（坏账收回）。
7. Trial Balance | 试算平衡表
A trial balance is a list of all ledger account balances at a particular date, usually the end of an accounting period. It checks that total debit balances equal total credit balances. However, it does not prove all transactions are error-free; compensating errors or omissions can still exist.
试算平衡表是某一特定日期（通常是会计期末）所有分类账账户余额的列表。它用于检查借方余额合计是否等于贷方余额合计。但它并不能证明所有交易都没有错误；抵销性错误或遗漏仍可能存在。
The acronym 'TB is not a financial statement' is used to remind students that the trial balance is an internal working paper. It helps in preparing the income statement and the statement of financial position. A common mistake is thinking it predicts profit – it only shows equality of debits and credits.
缩写 'TB 并非财务报表' 用于提醒学生，试算平衡表是一份内部工作底稿。它有助于编制利润表和财务状况表。一个常见误区是认为它可以预测利润——它只显示借贷是否相等。
8. Income Statement (Profit or Loss Account) | 利润表
ales = Gross Profit; Gross Profit less other operating expenses = Net Profit. This is a key performance statement required by AQA.
利润表计算企业在特定期间内产生的利润或亏损。其基本结构为：销售收入减去销售成本 = 毛利；毛利减去其他经营费用 = 净利润。这是 AQA 要求的一份关键业绩报表。
Gross Profit = Sales Revenue – Cost of Sales
Cost of sales is typically calculated as: Opening Inventory + Purchases – Closing Inventory. Remember, 'Carriage Inwards' is added to purchases, not to sales. Net profit is then used to update the capital section of the statement of financial position.
销售成本通常计算为：期初存货 + 购货 - 期末存货。记住，'进货运费' 加在购货上，而不是销售收入上。净利润随后用于更新财务状况表中的资本部分。
9. Statement of Financial Position (Balance Sheet) | 财务状况表（资产负债表）
This statement shows the business's assets, liabilities, and equity at a point in time. It must also follow the accounting equation exactly. AQA requires students to classify assets as non-current or current, and liabilities as current or non-current.
该报表展示企业在某一时点的资产、负债和所有者权益。它也必须严格符合会计等式。AQA 要求学生将资产分为非流动资产和流动资产，将负债分为流动负债和非流动负债。
The layout to learn is: Non-current assets (e.g. machinery at NBV), Current assets (inventory, trade receivables, bank, cash), Current liabilities (trade payables, overdraft), Non-current liabilities (bank loan), and Equity (opening capital + profit – drawings). The term 'Net Assets' equals Total Assets less Total Liabilities, which should equal Equity.
需要学习的格式为：非流动资产（如机器账面净值）、流动资产（存货、应收账款、银行存款、现金）、流动负债（应付账款、透支）、非流动负债（银行贷款）和所有者权益（期初资本 + 利润 - 提款）。术语 '净资产' 等于总资产减去总负债，应等于所有者权益。
10. Ratio Analysis | 比率分析
Ratios help interpret financial statements by comparing figures. Profitability ratios assess a business's ability to generate profit; liquidity ratios measure whether the business can meet its short-term obligations. Both are frequently tested.
比率通过对数字进行比较，帮助解读财务报表。盈利能力比率评估企业产生利润的能力；流动性比率衡量企业能否履行其短期偿债义务。两者都经常被考到。
Gross Profit Margin = (Gross Profit ÷ Sales Revenue) × 100%
Net Profit Margin = (Net Profit ÷ Sales Revenue) × 100%
For liquidity, the current ratio shows how many times current assets cover current liabilities. The quick ratio (acid test) excludes inventory, as inventory is not quickly turned into cash.
对于流动性，流动比率显示流动资产覆盖流动负债的倍数。速动比率（酸性测试）排除了存货，因为存货不能迅速转化为现金。
Current Ratio = Current Assets ÷ Current Liabilities
Quick Ratio = (Current Assets – Inventory) ÷ Current Liabilities
A handy recall: the higher the liquidity ratio, the safer it appears, but excessively high ratios may indicate poor use of cash. Return on capital employed (ROCE) links profit to the capital invested and is expressed as a percentage.
方便的记忆：流动性比率越高，看起来越安全，但过高则可能表明现金利用不善。已动用资本回报率 (ROCE) 将利润与投入资本联系起来，以百分比表示。
11. Bank Reconciliation | 银行对账
A bank reconciliation statement compares the cash book balance with the bank statement balance and explains the differences. It identifies timing differences and uncorrected errors. Key reconciling items include unpresented cheques and bank lodgements not yet credited.
银行余额调节表将现金账簿余额与银行对账单余额进行比较，并解释差异。它找出时间性差异和未更正错误。关键的调节项目包括未兑现支票和银行尚未贷记的存款。
Remember the order: start with the updated cash book balance, then adjust for items appearing only on the bank statement, such as bank charges and direct credits. The adjusted cash book balance should then be used for the reconciliation. The mnemonic 'UP not yet DOWN' helps: unpresented cheques are deducted from the bank statement balance.
记住操作顺序：从更新后的现金账簿余额开始，然后对仅出现在银行对账单上的项目（如银行手续费和直接贷记）进行调整。调整后的现金账簿余额随后应用于调节。助记符 'UP not yet DOWN' 有帮助：未兑现支票从银行对账单余额中扣除。
12. Control Accounts | 控制账户
Control accounts are summary accounts prepared in the general ledger. The sales ledger control account (SLCA) totals all trade receivable balances, while the purchases ledger control account (PLCA) totals all trade payable balances. They help locate errors and prevent fraud.
控制账户是在总分类账中编制的汇总账户。销售总账控制账户 (SLCA) 汇总所有应收账款余额，而采购总账控制账户 (PLCA) 汇总所有应付账款余额。它们有助于发现错误并防止舞弊。
In AQA exams, you might be asked to reconstruct a control account from incomplete records. The SLCA is debited with opening receivables and credit sales, and credited with receipts from customers, discounts allowed, and returns inwards. The PLCA is credited with credit purchases and debited with payments and returns outwards.
在 AQA 考试中，你可能需要从不完整记录重建控制账户。SLCA 借方记期初应收款和赊销，贷方记从客户收款、折扣给予和销售退回。PLCA 贷方记赊购，借方记付款和购货退回。
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