📚 Year 11 CAIE Accounting Vocabulary Quick-Memorisation Guide | Year 11 CAIE 会计词汇术语速记指南
Mastering accounting terminology is the first critical step to excelling in your CAIE Year 11 Accounting exam. Without a firm grasp of the language of business, even the most skilled problem-solver can become lost in a sea of debits and credits. This guide breaks down essential vocabulary into logical groups, pairing each term with clear memory hooks to help you recall them under pressure.
掌握会计术语是你在 CAIE Year 11 会计考试中取得优异成绩的关键第一步。如果对商业语言没有扎实的理解，即使是最擅长解题的人也会迷失在借方与贷方的海洋中。本指南将必备词汇分成逻辑清晰的组别，为每个术语配上明确的记忆线索，帮助你在考试压力下轻松回想。
1. The Accounting Equation Trio | 会计等式三要素
at the OWNER put in (Capital). Think of a house: the house is the asset, the mortgage is the liability, and your down payment is the capital. Assets = Liabilities + Capital.
会计等式是所有内容的基础。把它形象化来记忆：你拥有的东西（资产）是由你欠别人的（负债）以及所有者投入的（资本）组成的。想象一座房子：房子是资产，按揭贷款是负债，你的首付款是资本。资产 = 负债 + 资本。
- Assets: resources controlled by a business from which future economic benefits are expected to flow. Memory hook: A for "All I own".
- 资产：企业控制的、预期能为企业带来未来经济利益的资源。记忆线索："所有我拥有的"。
- Liabilities: present obligations of the business arising from past events, the settlement of which is expected to result in an outflow of resources. Memory hook: L for "Loans and amounts I must pay".
- 负债：企业因过去事项而产生的现时义务，履行该义务预期会导致经济资源流出。记忆线索：L 代表"贷款和我必须支付的金额"。
- Capital (Owner's Equity): the residual interest in the assets of the entity after deducting all its liabilities. Memory hook: The owner's slice of the cake after everyone else is paid.
- 资本（所有者权益）：企业在扣除所有负债后剩余资产的权益。记忆线索：付清其他人费用后，所有者分到的蛋糕。
2. The Double-Entry Rulebook | 复式记账规则手册
Every transaction has dual effects, and the double-entry system captures this perfectly. Instead of memorising long rules, use the mnemonic DEAD CLIC. Debit increases: Expenses, Assets, Drawings. Credit increases: Liabilities, Income, Capital. Picture a seesaw: debits on the left, credits on the right. For every transaction, the seesaw must balance.
每笔交易都有双重影响，复式记账系统完美地捕捉了这一点。与其背诵冗长的规则，不如使用助记符 DEAD CLIC。借方增加：费用、资产、提款。贷方增加：负债、收入、资本。想象一个跷跷板：左边是借方，右边是贷方。对于每笔交易，跷跷板必须保持平衡。
- Debit (Dr): an entry recording an amount owed, recorded on the left side of a T-account. Memory hook: "Dr" sounds like "Door" – things coming IN the left door.
- 借方 (Dr)：记录欠款的条目，记在 T 型账户的左侧。记忆线索：Dr 听起来像"门"——东西从左边的门进来。
- Credit (Cr): an entry recording an amount to be paid, recorded on the right side of a T-account. Memory hook: "Cr" → "Creditor" → someone who trusts you to pay later, on the right.
- 贷方 (Cr)：记录将要支付的款项的条目，记在 T 型账户的右侧。记忆线索：Cr → Creditor（债权人）→ 信任你日后付款的人，在右边。
- Duality concept: the principle that every transaction has two aspects. Memory hook: A handshake needs two hands.
- 复式记账概念：每笔交易都有两个方面的原则。记忆线索：握手需要两只手。
3. Income & Expense Essentials | 收入与费用入门
Income makes a business grow, expenses shrink it. Keep them straight by linking each to a story. Think of a lemonade stand: sales of lemonade are income, the cost of lemons is an expense. Income increases capital; expenses decrease it. Always ask: did this make the owner richer or poorer?
收入让企业成长，费用让它缩水。通过把每个术语与一个故事联系起来，把它们分辨清楚。想象一个柠檬水摊位：卖柠檬水的收入是收益，柠檬的成本是费用。收入增加资本；费用减少资本。始终问自己：这会让所有者变得更富有还是更贫穷？
- Sales (Revenue): the income generated from the sale of goods or services in the normal course of business. Memory hook: "Sale" sounds like "sail" – wind in your sales, moving the business forward.
- 销售收入（营收）：在日常经营活动中通过销售商品或提供服务所产生的收入。记忆线索：Sale 听起来像 sail（航行）——销售的风推着业务前进。
- Purchases: the cost of goods bought intended for resale. Memory hook: You buy to sell, not to keep.
- 购货：为转售而购入的商品的成本。记忆线索：你买来是为了卖，不是为了留着。
- Expenses: decreases in economic benefits during the accounting period in the form of outflows or depletions of assets. Memory hook: "Ex" means out – money going out.
- 费用：会计期间内经济利益的减少，表现为资产的流出或耗费。记忆线索："Ex" 表示出去——钱花出去了。
4. Stock and Inventory Language | 存货与库存术语
t profit. Imagine a warehouse: opening stock is what you start with, closing stock is what' . Remember the formula: Opening Inventory + Purchases − Closing Inventory = Cost of Sales.
存货是贸易企业的心跳。误解这些术语会扭曲利润。想象一个仓库：期初存货是你开始时的库存，期末存货是未售出的剩余库存。实际售出商品的成本成为销售成本。记住公式：期初存货 + 购货 − 期末存货 = 销售成本。
- Inventory (Stock): items held for sale in the ordinary course of business, or to be consumed in the production of goods to be sold. Memory hook: Inventory is "in the store", waiting.
- 存货：在日常经营过程中为出售而持有的物品，或在生产待售商品过程中将要消耗的物品。记忆线索：存货就是"在仓库里"等待的东西。
- Cost of Sales (Cost of Goods Sold): the direct cost attributable to the production or purchase of the goods sold. Memory hook: Think "Cost to get the product out the door."
- 销售成本：归属于所售商品生产或购买的直接成本。记忆线索：想想"把产品送出大门的成本"。
- Closing Inventory: the value of unsold goods at the end of an accounting period. Memory hook: The surprise gift left after the party.
- 期末存货：会计期末未售出商品的价值。记忆线索：派对结束后留下的惊喜礼物。
5. Depreciation Decoded | 折旧解码
Non-current assets lose value over time, and depreciation spreads that cost over the asset's useful life. Don't think of depreciation as a loss of market value; it’s an allocation of cost. Two men, each driving a car: one uses the straight-line method (same amount each year), the other uses the reducing-balance method (more in early years, less later).
非流动资产会随时间推移而贬值，折旧将该成本分摊到资产的使用寿命中。不要把折旧看作是市场价值的损失；它是成本的分配。两个人各开一辆车：一个使用直线法（每年计提相同金额），另一个使用余额递减法（早期计提多，后期少）。
- Depreciation: the systematic allocation of the cost of a non-current asset over its useful life. Memory hook: de-precious-ion – the asset becomes less "precious" as it ages.
- 折旧：将非流动资产的成本在其使用寿命内进行系统性分配。记忆线索：de-precious-ion——资产随着老化变得不那么"珍贵"。
- Useful Life: the period over which an asset is expected to be available for use by an entity. Memory hook: not forever, just useful life.
- 使用寿命：预计某项资产可供主体使用的期间。记忆线索：不是永远，只是有用的寿命。
- Residual Value (Scrap Value): the estimated amount that an entity would currently obtain from disposal of the asset, after deducting the estimated costs of disposal. Memory hook: the tiny bit left at the end, like a scrap of paper.
- 残值（报废价值）：主体在扣除估计处置费用后，当前处置资产所能获得的估计金额。记忆线索：最后剩下的一小点，像一张废纸。
- Accumulated Depreciation: the total depreciation charged to an asset from the date of its purchase up to a specific date. Memory hook: a running total of "wear and tear".
- 累计折旧：从购买之日到某一具体日期，对一项资产计提的折旧总额。记忆线索："磨损"的滚存总数。
6. Bad Debts and Provisions | 坏账与计提准备
Not every customer pays. When a debt is definitely uncollectable, it’s a bad debt – gone forever. To be prudent, businesses also estimate future bad debts by creating a provision for doubtful debts. This is like setting aside a spoonful of water for a leaky bucket before it all spills out. The adjustment is always an expense, reflecting a more realistic profit.
并非每个客户都会付款。当一笔债务确实无法收回时，它就成了坏账——永远消失了。出于审慎，企业还通过计提坏账准备来估计未来的坏账。这就好比在一个漏水的水桶里提前舀出一勺水，以防全部漏光。该调整始终算作一项费用，反映出更现实的利润。
- Bad Debts: debts that are considered to be irrecoverable. Memory hook: "Bad" means gone bad, like rotten fruit – throw it out.
- 坏账：被认为无法收回的债务。记忆线索："Bad"意味着坏了，像腐烂的水果——扔掉。
- Provision for Doubtful Debts: a contra-asset account representing an estimate of trade receivables that may not be collected. Memory hook: a safety cushion for possible future falls.
- 坏账准备：一个资产抵消账户，代表对可能无法收回的应收账款的估计。记忆线索：为未来可能的跌倒准备的缓冲垫。
- Trade Receivables (Debtors): amounts owed to a business by its customers for goods or services sold on credit. Memory hook: "Receivables" – I expect to receive money.
- 应收账款（债务人）：客户因赊购商品或服务而欠企业的款项。记忆线索："Receivables"——我期望收到钱。
7. Trial Balance Checkpoints | 试算平衡表检查点
A trial balance lists all account balances in the general ledger at a particular date to verify that total debits equal total credits. It’s a detective tool, not a final report. Imagine a scale: if the scale doesn't balance, you know there's an error somewhere, but it doesn't guarantee there are no errors at all.
试算平衡表列示了某一特定日总账中所有账户的余额，以验证借方总额等于贷方总额。它是一个侦探工具，而非最终报告。想象一架天平：如果天平不平衡，你就知道某处有错误，但它并不能保证完全没有错误。
- Trial Balance: a statement of balances on each account in the double-entry system, used to check arithmetic accuracy. Memory hook: a "trial" to see if the books balance.
- 试算平衡表：复式记账系统中各账户余额的报表，用于检验算术准确性。记忆线索：一次"试验"看看账目是否平衡。
- Suspense Account: a temporary account used to record the difference between the debit and credit totals of the trial balance when they are not equal. Memory hook: place of suspense – holding the mystery until you solve it.
- 暂记账户：当试算平衡表的借方和贷方总额不相等时，用于记录该差额的临时账户。记忆线索：悬念之所——在解开谜题之前暂时存放它。
- Closing entries: journal entries made at the end of an accounting period to transfer balances from temporary accounts (income, expenses, drawings) to permanent accounts (capital). Memory hook: closing the shop at the end of the day.
- 结账分录：会计期末将临时性账户（收入、费用、提款）余额结转至永久性账户（资本）的日记账分录。记忆线索：一天结束关门打烊。
8. The Income Statement Sing-Along | 利润表歌诀
t plus Other Income minus Expenses = Profit for the Year. Think of it as a ladder: you climb down from total revenue to net profit, each step revealing a new margin.
利润表讲述了一段时间内利润或亏损的故事。用节奏记住结构：销售收入减去销售成本 = 毛利。毛利加上其他收入减去费用 = 年度利润。把它想象成一把梯子：你从总收入向下爬到净利润，每一步都揭示一个新利差。
- Gross Profit: Sales revenue less cost of sales. It shows the profit made purely from trading, before overheads. Memory hook: "Gross" sounds like "big" – profit before all the small things are taken out.
- 毛利：销售收入减销售成本。它显示纯贸易利润，尚未扣除日常费用。记忆线索："Gross" 听起来像 "大"——在去掉所有小项目之前的利润。
- Profit for the Year (Net Profit): the final profit remaining after all revenues and expenses have been taken into account. Memory hook: the net that catches everything.
- 年度利润（净利润）：考虑所有收入和费用后剩余的最终利润。记忆线索：网住一切的网。
- Trading Account: the part of the income statement that calculates the gross profit. Memory hook: the trading section – just buying and selling.
- 贸易账户：利润表中计算毛利的部分。记忆线索：贸易部分——只有买卖。
9. Balance Sheet Blueprint | 资产负债表蓝图
The balance sheet is a snapshot of a business’s financial position on one day. It follows the accounting equation precisely. Picture it as a photograph of a family: assets are what the family owns, liabilities are what it owes, and capital is the family’s net worth. Non-current assets are listed first (buildings, equipment), then current assets (cash, inventory).
资产负债表是某一日企业财务状况的快照。它精确遵循会计等式。把它想象成一张家庭照片：资产是家庭拥有的东西，负债是它欠的债务，资本是家庭的净资产。先列非流动资产（房屋、设备），再列流动资产（现金、存货）。
- Non-current (Fixed) Assets: assets acquired for long-term use within the business, not easily convertible to cash. Memory hook: fixed – stays fixed in the business for years.
- 非流动资产（固定资产）：为在企业内长期使用而购置的资产，不易转换为现金。记忆线索：固定的——在企业里固定存在多年。
- Current Assets: short-term assets that are expected to be converted into cash within one year. Memory hook: flowing like a river, quickly coming and going.
- 流动资产：预期一年内可转换为现金的短期资产。记忆线索：像河流一样流动，来了又去得快。
- Current Liabilities: obligations due for settlement within 12 months. Memory hook: "current" like electrical current – needs immediate attention.
- 流动负债：应在12个月内清偿的债务。记忆线索："current" 像电流——需要立即关注。
- Working Capital (Net Current Assets): Current assets minus current liabilities. It shows the liquid buffer to pay short-term debts. Memory hook: the money working for you every day.
- 营运资金（净流动资产）：流动资产减流动负债。它显示支付短期债务的流动性缓冲。记忆线索：每天为你工作的钱。
10. Source Documents and Books of Prime Entry | 原始凭证与原始分录簿
Every number in the financial statements originates from a piece of paper. Source documents are the proof, and books of prime entry are the first place transactions are recorded. Imagine an assembly line: invoices, receipts, and credit notes roll in and are stamped into the sales journal, purchases journal, or cash book before reaching the ledgers.
财务报表中的每个数字都源于一张纸。原始凭证是证据，原始分录簿是交易记录的第一道手续。想象一条流水线：发票、收据和折让单涌现进来，在到达分类账之前，被盖章登录到销售日记账、采购日记账或现金簿中。
- Source Documents: original records such as invoices, credit notes, and receipts that provide evidence of a transaction. Memory hook: the "source" of the river of numbers.
- 原始凭证：如发票、折让单和收据等提供交易证据的原始记录。记忆线索：数字河流的"源头"。
- Books of Prime (Original) Entry: journals in which transactions are first recorded before being posted to the ledgers. Memory hook: the "prime" minister – first in command.
- 原始分录簿：交易在过入分类账前首次记录的日记账。记忆线索："prime" 像首相——第一负责人。
- Sales Invoice: a document issued by a seller to a buyer showing details of goods sold on credit. Memory hook: In comes money, voice of sales.
- 销售发票：卖方签发给买方，列明赊销商品详情的单据。记忆线索：钱进账的声音，销售之声。
11. Key Ratios and Analysis Terms | 关键比率与分析术语
Ratios turn raw figures into meaningful relationships. Profitability ratios measure how well a business generates earnings, while liquidity ratios test its ability to pay short-term debts. Think of a doctor checking your health: gross profit margin and net profit margin are like blood tests for profitability; current ratio is like a pulse check for liquidity.
比率把原始数字转化为有意义的关系。盈利比率衡量企业的盈利状况，流动性比率检验其偿还短期债务的能力。想象医生检查你的健康：毛利率和净利率就像盈利能力的血液检测；流动比率就像是流动性脉搏检查。
- Gross Profit Margin: Gross profit divided by sales revenue × 100%. It measures trading profitability. Memory hook: How many pence of gross profit per £1 of sales.
- 毛利率：毛利除以销售收入 × 100%。衡量贸易盈利能力。记忆线索：每1英镑销售收入赚取多少便士毛利。
- Mark-up: Gross profit divided by cost of sales × 100%. It shows the percentage added to cost to reach the selling price. Memory hook: marking up the price tag.
- 加成率：毛利除以销售成本 × 100%。显示在成本上加成的百分比以达售价。记忆线索：在价签上加价。
- Current Ratio: Current assets divided by current liabilities. A measure of liquidity. Memory hook: for every £1 of current liabilities, you have £X of current assets.
- 流动比率：流动资产除以流动负债。衡量流动性。记忆线索：每1英镑流动负债，你有X英镑流动资产。
- Quick Ratio (Acid Test): (Current assets – inventory) divided by current liabilities. A stricter liquidity test. Memory hook: acid eats inventory away – what's left instantly?
- 速动比率（酸性测验）：(流动资产 – 存货) 除以流动负债。更严格的流动性测试。记忆线索：酸性把存货溶解——瞬间剩下什么？
12. Rules and Concepts to Report By | 报告遵循的规则与概念
Accounting conventions ensure consistency. Reliability, relevance, comparability, and understandability are qualitative characteristics of financial information. The prudence concept means never overstating assets or income, and the matching (accruals) concept requires expenses to be matched with revenues they generate. Think of these as the traffic rules for accounting – without them, chaos.
会计惯例确保一致性。可靠性、相关性、可比性和可理解性是财务信息的质量特征。审慎概念意味着永远不要高估资产或收入，而配比（应计制）概念要求费用须与其创造的收入相配比。把这些想成会计的交通规则——没有它们，就会混乱。
- Going Concern: the assumption that the business will continue operating for the foreseeable future. Memory hook: the business keeps "going" – no plans to stop.
- 持续经营：假定企业将在可预见的未来持续运营。记忆线索：企业继续"going"——没有停业计划。
- Consistency: using the same accounting methods from one period to the next. Memory hook: same recipe every time, or the cake tastes different.
- 一贯性：前后各期使用相同的会计方法。记忆线索：每次用同样的食谱，否则蛋糕味道会不同。
- Matching (Accruals) Concept: expenses are recognised in the same period as the revenues they help to generate. Memory hook: marry the expense to its related revenue.
- 配比（应计制）概念：费用应在与其帮助创造的收入相同的期间确认。记忆线索：将费用嫁给其相关的收入。
- Materiality: an item is material if its omission or misstatement could influence users’ decisions. Memory hook: "material" – it matters.
- 重大性：如果一项遗漏或错报可能影响使用者的决策，则该事项是重大的。记忆线索："material"——它至关重要。
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