📚 Year 11 Cambridge Accounting: Core Knowledge Review | 剑桥Year 11会计核心知识点梳理
The Cambridge Year 11 Accounting curriculum covers fundamental principles and practices that form the backbone of financial record-keeping and reporting. Mastering these core topics is essential for success in examination and for building a strong foundation for further studies. This article provides a structured review of the key knowledge areas.
剑桥 Year 11 会计课程涵盖了构成财务记录与报告基础的基本原理和实务。掌握这些核心主题对于考试成功以及为后续学习打下坚实基础至关重要。本文对关键知识领域进行结构化梳理。
1. The Accounting Equation & Basic Concepts | 会计等式与基本概念
The accounting equation expresses the relationship among assets, liabilities, and owner's equity. It states that the total resources of a business are always equal to the sum of its obligations to outsiders and the owner's residual claim.
会计等式表达了资产、负债和所有者权益之间的关系。它表明一个企业的总资源始终等于对外部人的义务与所有者剩余索取权的总和。
Assets = Liabilities + Owner's Equity
Assets are economic resources controlled by the business that are expected to bring future benefits, such as cash, inventory, trade receivables, and non-current assets like machinery.
资产是企业控制的、预期会带来未来经济利益的资源，例如现金、存货、应收账款以及机器等非流动资产。
Liabilities represent present obligations of the business to transfer economic resources to outsiders. Examples include trade payables, bank overdrafts, and long-term loans.
负债代表企业向外部转移经济资源的现时义务，例如应付账款、银行透支和长期贷款。
Owner's equity (or capital) is the residual interest in the assets after deducting all liabilities. It is increased by capital contributions and net profit, and decreased by drawings and net losses.
所有者权益（或资本）是扣除所有负债后剩余的对资产的权利。资本投入和净利润会增加它，而提款和净亏损会减少它。
Revenue arises from the ordinary activities of a business (e.g., sales of goods, fees earned) and increases owner's equity. Expenses are costs incurred to generate revenue (e.g., wages, rent, cost of sales) and decrease owner's equity.
收入产生于企业的日常活动（如商品销售、赚取的服务费）并增加所有者权益。费用是为产生收入而发生的成本（如工资、租金、销售成本）并减少所有者权益。
2. Double-Entry Bookkeeping | 复式记账法
Every business transaction affects at least two accounts in such a way that the accounting equation remains in balance. The double-entry system records each transaction with a debit entry in one account and an equal credit entry in another.
每一笔商业交易至少影响两个账户，并保持会计等式平衡。复式记账系统通过在一个账户记录借方、另一个账户记录相同金额的贷方来记录每笔交易。
Debits are entries on the left side of an account. Credits are entries on the right side. The total debits must always equal the total credits.
借方是账户的左侧分录，贷方是右侧分录。借方总额必须始终等于贷方总额。
A helpful mnemonic for the rules of debit and credit is 'DEAD CLIC': Debit Expenses, Assets, and Drawings; Credit Liabilities, Income (Revenue), and Capital.
一个帮助记忆借贷规则的助记口诀是 'DEAD CLIC'：借方记费用、资产和提款；贷方记负债、收入和资本。
For example, when a business purchases inventory for cash, the Inventory account (an asset) is debited and the Cash account (an asset) is credited. When a sale is made on credit, Trade Receivables (an asset) is debited and Sales Revenue is credited.
例如，当企业用现金购买存货时，借存货账户（资产），贷现金账户（资产）。当发生赊销时，借应收账款（资产），贷销售收入。
3. Books of Original Entry & Journals | 原始账簿与日记账
Transactions are first recorded in books of original entry before being posted to ledgers. These books provide a chronological record of similar types of transactions.
交易首先记录在原始账簿中，然后再过账到分类账。这些账簿按时间顺序记录同类交易。
The main books of original entry are: Sales Journal (for credit sales), Purchases Journal (for credit purchases), Sales Returns Journal, Purchases Returns Journal, Cash Book (for all cash and bank transactions), and the General Journal (for non-regular transactions and adjustments).
主要的原始账簿包括：销售日记账（记录赊销）、采购日记账（记录赊购）、销售退回日记账、采购退回日记账、现金簿（记录所有现金和银行交易）以及普通日记账（记录非经常性交易和调整）。
For instance, a credit sale of goods would be entered in the Sales Journal with details of the customer, invoice number, and amount. The total of the Sales Journal is later debited to Trade Receivables and credited to Sales in the general ledger.
例如，一笔赊销商品会记入销售日记账，包括客户信息、发票号和金额。之后销售日记账的总额会过账到总分类账中的应收账款借方和销售收入贷方。
4. Ledgers & Posting | 分类账与过账
A ledger is a book or electronic record containing individual accounts. The process of transferring entries from the books of original entry to the relevant ledger accounts is called posting.
分类账是包含各个账户的账簿或电子记录。将原始账簿的分录转移到相关分类账账户的过程称为过账。
The general ledger (or nominal ledger) contains accounts for assets, liabilities, capital, revenue, and expenses. Subsidiary ledgers, such as the trade receivables ledger and trade payables ledger, hold detailed individual customer and supplier accounts.
总分类账（或称名义分类账）包含资产、负债、资本、收入和费用账户。辅助分类账，如应收账款分类账和应付账款分类账，则保存各个客户和供应商的明细账户。
After posting, the totals of the subsidiary ledgers should agree with the balances of the control accounts in the general ledger.
过账后，辅助分类账的合计数应与总分类账中控制账户的余额一致。
T-accounts are often used to illustrate ledger accounts, with debits on the left and credits on the right, enabling easy balancing at the end of a period.
T型账户常用来演示分类账账户，左侧为借方，右侧为贷方，便于期末时进行结平。
5. Trial Balance | 试算平衡表
A trial balance is a list of all the ledger account balances at a particular date, divided into debit and credit columns. Its main purpose is to check the arithmetic accuracy of the double-entry system.
试算平衡表是特定日期所有分类账账户余额的列表，分为借方和贷方两栏。其主要目的是检查复式记账系统的算术准确性。
If total debits equal total credits, the trial balance is said to 'balance'. However, a balanced trial balance does not guarantee that there are no errors.
如果借方总额等于贷方总额，则称试算表“平衡”。但是试算表平衡并不保证没有错误。
Errors that do not affect the balancing of the trial balance include errors of omission (a transaction not recorded), errors of commission (posted to wrong account of same type), errors of principle (wrong type of account used), compensating errors, complete reversal of entries, and errors of original entry.
不影响试算表平衡的错误包括遗漏错误（交易未记录）、串户错误（过账到同一类型的错误账户）、原则性错误（使用了错误类型的账户）、抵消性错误、分录完全颠倒以及原始录入错误。
If the trial balance totals do not agree, a suspense account can be temporarily opened to make the totals equal while errors are located and corrected.
如果试算表合计不等，可以暂时开设一个暂记账户使总额相等，同时查找并更正错误。
6. Adjusting Entries: Accruals & Prepayments | 调整分录：应计与预付款项
Under the accruals basis, expenses and revenues are recognised in the period to which they relate, not merely when cash is paid or received. Adjusting entries are therefore needed at the end of an accounting period.
在权责发生制下，费用和收入应在相关期间确认，而不仅仅是当现金支付或收到时。因此，每个会计期末都需要进行调整分录。
An accrued expense is an expense incurred but not yet paid. The adjusting entry is: Debit the relevant Expense account, Credit Accrued Expenses (a liability).
应计费用是已发生但尚未支付的费用。调整分录为：借相关费用账户，贷应计费用（一项负债）。
A prepaid expense is an expense paid in advance for a future period. The adjustment: Debit Prepaid Expense (an asset), Credit the relevant Expense account.
预付费用是为未来期间预先支付的费用。调整分录为：借预付费用（一项资产），贷相关费用账户。
Accrued revenue is revenue earned but not yet received. The entry: Debit Accrued Revenue (an asset), Credit Revenue.
应计收入是已赚取但尚未收到的收入。分录为：借应计收入（一项资产），贷收入。
Prepaid revenue (or deferred income) arises when cash is received before the revenue is earned. The adjustment: Debit Revenue, Credit Deferred Income (a liability).
预收收入（或递延收入）是在赚取收入之前收到现金时产生的。调整分录为：借收入，贷递延收入（一项负债）。
7. Depreciation | 折旧
Depreciation allocates the cost of a non-current asset over its useful life. It matches the expense of using the asset with the revenue it generates.
折旧将非流动资产的成本在其使用寿命内进行分摊，使资产使用费用与其所赚取的收入相配比。
Two common methods are the straight-line method and the reducing balance method. Straight-line depreciation charges an equal amount each year.
两种常见的方法是直线法和余额递减法。直线法每年计提等额的折旧。
Annual Depreciation = (Cost - Residual Value) ÷ Useful Life
Reducing balance depreciation applies a constant percentage to the asset's net book value (cost minus accumulated depreciation) each year, resulting in higher charges in earlier years.
余额递减法每年对资产的账面净值（成本减累计折旧）应用一个固定的百分比，导致早期年份的折旧额较高。
The accounting entry to record depreciation is: Debit Depreciation Expense (income statement), Credit Provision for Depreciation (or Accumulated Depreciation), which is a contra-asset account deducted from the cost of the asset in the balance sheet.
记录折旧的会计分录为：借折旧费用（利润表），贷折旧准备（或累计折旧），这是一个资产抵消账户，在资产负债表中从资产成本中扣除。
8. Bad Debts & Provision for Doubtful Debts | 坏账与可疑债务准备
A bad debt is an amount owed by a credit customer that is considered irrecoverable. The entry to write off a bad debt is: Debit Bad Debts Expense, Credit Trade Receivables.
坏账是被认为无法收回的客户欠款。注销坏账的分录是：借坏账费用，贷应收账款。
The prudence concept requires that a business should not overstate assets. Therefore, a provision for doubtful debts is created to estimate the likely amount of future bad debts. The adjusting entry is: Debit Income Statement (expense), Credit Provision for Doubtful Debts (a contra-asset deducted from Trade Receivables).
谨慎性概念要求企业不应高估资产。因此，需要建立可疑债务准备来估计未来可能发生的坏账金额。调整分录为：借利润表（费用），贷可疑债务准备（从应收账款中扣除的资产抵消账户）。
When an actual debt is later written off against the provision, the entry is: Debit Provision for Doubtful Debts, Credit Trade Receivables. This does not affect the income statement at the time of write-off.
当实际坏账后来从准备中注销时，分录为：借可疑债务准备，贷应收账款。这不会影响注销当期的利润表。
9. Bank Reconciliation | 银行对账
A bank reconciliation statement brings the balance in the cash book (bank column) into agreement with the balance on the bank statement, after identifying timing differences and errors.
银行对账表在识别时间性差异和错误后，使现金簿（银行栏）的余额与银行对账单的余额一致。
First, the cash book must be updated for items appearing on the bank statement but not yet entered in the cash book, such as bank charges, interest, direct debits, and standing orders.
首先，必须根据银行对账单上显示但尚未记入现金簿的项目（如银行手续费、利息、直接借记和定期支付）更新现金簿。
Then, the bank reconciliation statement is prepared, starting with the updated cash book balance and adjusting for items that cause the bank statement balance to differ: unpresented cheques (deducted from bank statement balance) and outstanding deposits/lodgements (added to bank statement balance).
然后，编制银行对账表，从更新后的现金簿余额开始，对导致银行对账单余额不同的项目进行调整：未兑现支票（从银行对账单余额中扣除）和在途存款（加入银行对账单余额）。
The adjusted bank statement balance should equal the updated cash book balance. Any remaining differences indicate errors that need investigation.
调整后的银行对账单余额应等于更新后的现金簿余额。任何剩余差异都表明有待调查的错误。
10. Control Accounts | 控制账户
Control accounts are summary accounts kept in the general ledger. The Trade Receivables Control Account summarises all transactions with credit customers, while the Trade Payables Control Account summarises all transactions with credit suppliers.
控制账户是总分类账中设置的汇总账户。应收账款控制账户汇总了与所有赊销客户的所有交易，而应付账款控制账户汇总了与所有赊购供应商的所有交易。
The balance of the Trade Receivables Control Account must equal the total of all individual customer balances in the trade receivables ledger. A similar check applies for trade payables.
应收账款控制账户的余额必须等于应收账款分类账中所有个别客户余额的合计数。对应付账款亦然。
Typical debit entries in the Trade Receivables Control Account: opening balances and credit sales. Credit entries: cash/bank received from debtors, sales returns, bad debts written off, and discounts allowed.
应收账款控制账户的典型借方分录：期初余额和赊销。贷方分录：从债务人处收到的现金/银行存款、销售退回、坏账注销和给予的折扣。
In the Trade Payables Control Account, credit entries include opening balances and credit purchases. Debit entries: cash paid to suppliers, purchases returns, and discounts received.
在应付账款控制账户中，贷方分录包括期初余额和赊购。借方分录：支付给供应商的现金、采购退回和收到的折扣。
11. Preparation of Financial Statements | 财务报表的编制
The two main financial statements prepared by a business are the income statement and the statement of financial position (balance sheet).
企业编制的两种主要财务报表是利润表和财务状况表（资产负债表）。
The income statement shows revenue less cost of sales to arrive at gross profit, and then deducts operating expenses to arrive at net profit (or loss) for the period.
利润表列示了收入减去销售成本得出毛利润，再减去营业费用得出当期净利润（或净亏损）。
Gross Profit = Revenue - Cost of Sales
Net Profit = Gross Profit - Operating Expenses + Other Income
The statement of financial position presents the business's assets, liabilities, and owner's equity at a specific date, classified into non-current and current items.
财务状况表列示了企业在特定日期的资产、负债和所有者权益，并分为非流动项目和流动项目。
It is prepared in a vertical format after closing off the appropriate income and expense accounts and transferring the net profit or loss to the capital account. Working capital is calculated as current assets minus current liabilities.
它是在结清相关收入和费用账户并将净利润或净亏损转入资本账户后，按垂直格式编制的。营运资本计算为流动资产减去流动负债。
12. Ratio Analysis | 比率分析
Financial ratios are used to evaluate the profitability, liquidity, and efficiency of a business. They allow for comparison over time and with other businesses.
财务比率用于评估企业的盈利能力、流动性和效率，便于进行时间趋势比较和跨企业比较。
Key profitability ratios include:
关键盈利能力比率包括：
Gross Profit Margin = (Gross Profit ÷ Revenue) × 100%
Net Profit Margin = (Net Profit ÷ Revenue) × 100%
A high gross profit margin indicates effective control of cost of sales; a high net profit margin shows good overall cost management.
较高的毛利率表明对销售成本的有效控制；较高的净利率则显示良好的总体成本管理。
Liquidity ratios assess the ability to meet short-term obligations:
流动性比率评估企业偿还短期债务的能力：
Current Ratio = Current Assets ÷ Current Liabilities
Quick Ratio (Acid Test) = (Current Assets - Inventory) ÷ Current Liabilities
A current ratio of around 1.5:1 to 2:1 is often considered satisfactory, though ideal levels vary by industry.
流动比率一般认为约 1.5:1 至 2:1 比较合理，但理想水平因行业而异。
Sales) × 365 days. Trade payables payment period uses a similar calculation for payables.
应收账款回收期（天数）衡量收债效率：（应收账款 ÷ 赊销额）× 365 天。应付账款付款期对应付账款使用类似计算。
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