📚 Year 11 OCR Accounting: Vocabulary and Terminology Quick Revision Guide | Year 11 OCR 会计：词汇术语速记指南
Mastering accounting terminology is the first critical step toward exam success. This guide breaks down the essential vocabulary you will encounter in the Year 11 OCR Accounting syllabus, providing clear definitions and memorable shortcuts to help you retain each concept with confidence.
掌握会计术语是迈向考试成功的首要关键步骤。本指南分解了你在 Year 11 OCR 会计大纲中会遇到的核心词汇，提供清晰的定义和易于记忆的窍门，帮助你自信地掌握每一个概念。
1. The Accounting Equation | 会计等式
Asset, Liability, Equity: Assets are resources controlled by a business (e.g. cash, inventory, machinery). Liabilities are amounts the business owes to others (e.g. loans, trade payables). Equity (or capital) represents the owner's stake in the business after deducting liabilities from assets.
资产、负债、所有者权益：资产是企业控制的资源（如现金、存货、机器）。负债是企业欠他人的款项（如贷款、应付账款）。所有者权益（或资本）代表资产减去负债后归属于所有者的剩余利益。
The fundamental equation that must always balance is:
必须始终保持平衡的基本等式是：
Assets = Liabilities + Equity
资产 = 负债 + 所有者权益
Memory tip: Think of "ALE" – Assets on the left, Liabilities and Equity on the right. The business owns Assets, but must pay its Liabilities before the owner can claim the residual Equity.
记忆技巧：记住 "ALE"——左侧资产，右侧负债与权益。企业拥有资产，但必须先偿还负债，所有者才能对剩余的权益提出要求。
2. Debits and Credits | 借方与贷方
Debit (Dr) and Credit (Cr): In accounting, every transaction has a dual effect. A debit entry is on the left side of an account; a credit entry is on the right. They are not simply 'in' or 'out' – their meaning depends on the type of account.
借方 (Dr) 与贷方 (Cr)：在会计中，每一笔交易都有双重影响。借方分录位于账户左侧；贷方分录位于右侧。它们不只是“进”或“出”——其含义取决于账户类型。
Rules for increases: For assets and expenses, an increase is a debit. For liabilities, revenue, and equity, an increase is a credit. The opposite entries apply for decreases. A popular mnemonic is "DEAD CLIC": Debits increase Expenses, Assets, Drawings; Credits increase Liabilities, Income, Capital.
增加规则：对于资产和费用，增加记借方。对于负债、收入和所有者权益，增加记贷方。减少则相反。一个流行的助记口诀是 "DEAD CLIC"：借方增加费用 (Expenses)、资产 (Assets)、提款 (Drawings)；贷方增加负债 (Liabilities)、收入 (Income)、资本 (Capital)。
Every transaction must have at least one debit and one credit entry, and the total debit amount must equal the total credit amount.
每一笔交易至少有一个借方分录和一个贷方分录，且借方总金额必须等于贷方总金额。
3. Double-Entry Bookkeeping | 复式记账法
Double-entry system: This is the method of recording transactions where each financial event is entered twice – as a debit in one account and as a credit in another. It ensures the accounting equation stays balanced.
复式记账法：这是一种记录交易的方法，每笔经济事项都要录入两次——在一个账户中记借方，在另一个账户中记贷方。这能确保会计等式始终保持平衡。
Journals and ledgers: A transaction is first recorded in a book of prime entry (the journal) and then posted to relevant ledger accounts. A 'T-account' is a simple representation used to visualise debits (left) and credits (right).
日记账与分类账：交易首先记录在原始分录簿（日记账）中，然后过账到相关的分类账账户中。“T型账户”是一种简单的表示形式，用于展示借方（左）和贷方（右）。
Key terms: 'Posting' means transferring entries from the journal to the ledger. 'Balancing off' an account means calculating the difference between total debits and total credits to find the balance carried down.
关键术语：“过账”是指将分录从日记账转入分类账。“账户结算”是指计算总借方和总贷方之间的差额，得出结转余额。
4. Ledgers and Books of Prime Entry | 分类账与原始分录簿
Books of prime entry are where transactions are initially recorded before being posted to ledgers. The main ones you must know are: Sales Day Book (credit sales), Purchases Day Book (credit purchases), Cash Book (all cash and bank transactions), Petty Cash Book (small cash payments), and the General Journal (for non-regular entries such as year-end adjustments).
原始分录簿是交易最初记录的地方，之后再过账到分类账。你必须知道的主要账簿有：销售日记账（赊销）、采购日记账（赊购）、现金簿（所有现金和银行交易）、零用现金簿（小额现金支出）以及普通日记账（用于年末调整等非日常分录）。
Ledgers are divided into the Sales Ledger (individual trade receivable accounts), Purchases Ledger (individual trade payable accounts), and the General Ledger (all remaining accounts, including assets, expenses, and capital). This division helps with control and reconciliation.
分类账分为销售分类账（各个应收款账户）、采购分类账（各个应付款账户）和总分类账（其余所有账户，包括资产、费用和资本）。这种划分有助于控制和调节。
Memory tip: Remember the flow – 'Prime entry first, ledger second.' Think of the day books as daily diaries and ledgers as monthly summaries.
记忆技巧：记住流程——“先原始账簿，后分类账”。可以把日记账想象成每日记事，分类账则是月度总结。
5. The Trial Balance | 试算平衡表
Trial balance: A statement listing all ledger account balances at a particular date, with debit balances in one column and credit balances in the other. Its purpose is to check the arithmetical accuracy of the double-entry records – total debits must equal total credits.
试算平衡表：一份列示特定日期所有分类账账户余额的报表，借方余额列一栏，贷方余额列另一栏。其目的是检查复式记账记录的算术准确性——借方总额必须等于贷方总额。
Limitations: A balanced trial balance does not guarantee that there are no errors. It cannot reveal errors of omission (completely missed transaction), errors of commission (correct amount, wrong account of same class), errors of principle (capital expenditure treated as revenue), compensating errors, or errors of original entry.
局限性：试算平衡表借贷平衡并不保证没有错误。它无法揭示遗漏错误（完全漏记交易）、记账错误（金额正确但记入同类错误账户）、原则错误（资本支出误记为收益支出）、抵消错误或原始分录错误。
Suspense account: If the trial balance does not balance, the difference is temporarily placed in a suspense account until the error is found and corrected.
暂记账户：如果试算平衡表不平衡，其差额会暂时记入暂记账户，直到找到错误并予以更正。
6. Income Statement Terms | 利润表术语
Revenue (Sales): The income generated from selling goods or services in the normal course of business. It is recorded net of trade discounts but before deducting sales returns.
收入（销售额）：企业在正常经营过程中通过销售商品或服务所产生的收益。记录时扣除商业折扣，但不扣除销售退回。
Cost of Sales: The direct cost of the goods that were sold. Calculated as: Opening Inventory + Purchases + Carriage Inwards - Closing Inventory. Carriage inwards is the cost of transporting goods into the business, added to purchases.
销售成本：已售商品的直接成本。计算公式为：期初存货 + 采购额 + 进货运费 - 期末存货。进货运费是将货物运入企业的费用，应计入采购成本。
Gross Profit: Revenue minus cost of sales. It shows how efficiently a business turns inventory into earnings before overheads are deducted.
毛利：收入减去销售成本。它在扣除间接费用之前反映了企业将存货转化为盈利的效率。
Expenses and Net Profit: rofit - Total Expenses. Carriage outwards is a selling expense, not part of cost of sales.
费用与净利润：费用（或间接费用）包括租金、工资和销货运费（将货物运给客户的成本）等项目。净利润 = 毛利 - 总费用。销货运费是销售费用，不属于销售成本。
7. Statement of Financial Position Terms | 资产负债表术语
Non-current assets: Resources a business intends to use for more than one year, such as machinery, vehicles, and premises. They appear at their carrying amount (cost less accumulated depreciation).
非流动资产：企业打算使用超过一年的资源，如机器、车辆和房产。它们以账面价值（成本减去累计折旧）列示。
Current assets: Assets expected to be converted into cash or used up within one year. Main examples: inventory, trade receivables (debtors), cash at bank, and prepaid expenses.
流动资产：预计在一年内变现或耗用的资产。主要例子包括：存货、应收账款（债务人）、银行存款和预付款项。
Current liabilities: ued expenses. Net current assets (working capital) = Current assets - Current liabilities.
流动负债：一年内到期的债务，如应付账款（债权人）、银行透支和应计费用。净流动资产（营运资金）= 流动资产 - 流动负债。
Non-current liabilities and Equity: Non-current liabilities are debts due after more than one year (e.g. long-term loans). Equity comprises opening capital, plus additional capital introduced, plus net profit, less drawings. Drawings are amounts the owner takes out for personal use.
非流动负债与所有者权益：非流动负债是超过一年到期的债务（如长期贷款）。所有者权益包括期初资本，加上追加投入资本，加上净利润，减去提款。提款是所有者提取供个人使用的金额。
8. Depreciation | 折旧
Depreciation: The systematic allocation of a non-current asset's cost over its useful economic life. It spreads the cost to match the revenue the asset helps generate (matching principle). Land is rarely depreciated.
折旧：将非流动资产成本在其经济使用寿命内进行系统分配。它将成本分摊，以与该资产帮助产生的收入相匹配（配比原则）。土地通常不计提折旧。
Straight-line method:
直线法：
Annual Depreciation = (Cost - Residual Value) / Useful Life
年折旧额 = (成本 - 残值) / 使用年限
The same amount is charged each year. This method is simple and suitable for assets that provide equal benefit over time.
每年计提相同金额。该方法简单，适用于随时间提供均等收益的资产。
Reducing (diminishing) balance method: A fixed percentage is applied to the carrying amount (net book value) each year. This results in higher charges in earlier years and is suitable for assets that lose value quickly, like vehicles.
余额递减法：每年按账面价值（账面净值）的固定百分比计提折旧。这导致早期年份计提金额较高，适用于价值快速下降的资产，如汽车。
Accumulated depreciation is the total depreciation charged to date, shown as a deduction from the asset's cost in the statement of financial position.
累计折旧是截至当期的折旧总额，在资产负债表中作为资产成本的减项列示。
9. Bad Debts and Provision for Doubtful Debts | 坏账与坏账准备
Bad debt: A trade receivable (debtor) that has become irrecoverable. It is written off as an expense in the income statement and removed from the trade receivables balance. The double entry is: Debit Bad Debts Expense, Credit Trade Receivables.
坏账：已无法收回的应收账款（债务人）。坏账在利润表中作为费用核销，并从应收账款余额中移除。其复式分录为：借记坏账费用，贷记应收账款。
Provision for doubtful debts: An estimate of the amount of existing trade receivables that may eventually go bad. This is a contra-asset account (credit balance) that reduces the trade receivables figure in the statement of financial position. Two types: specific provision (targeted at identified risky customers) and general provision (a percentage of total receivables based on past experience).
坏账准备：对现有应收账款中可能最终无法收回金额的估计。这是一个资产抵减账户（贷方余额），在资产负债表中减少应收账款金额。分为两种类型：特定准备（针对已识别的高风险客户）和一般准备（根据以往经验按应收账款总额的一定百分比计提）。
Adjustment entries: If the provision needs to increase, the double entry is Debit Income Statement (expense), Credit Provision for Doubtful Debts. A decrease would require reversing this. Remember, only the change in provision affects the income statement.
调整分录：如果需要增加准备，复式分录为借记利润表（费用），贷记坏账准备。如需减少则相反。请记住，只有准备的变动额会影响利润表。
10. Accruals and Prepayments | 应计与预付款项
Accrual concept: Income and expenses are recorded in the period to which they relate, not when cash is received or paid. This ensures that the profit correctly reflects the efforts and benefits of that period.
应计概念：收入和费用应在其归属期间确认，而不是在实际收到或支付现金时确认。这能确保利润正确反映该期间的努力和收益。
Accrued expense: An expense that has been incurred during the period but not yet paid. For example, rent for the last month still outstanding. It is added to the expense in the income statement and shown as a current liability (accrual) in the statement of financial position.
应计费用：本期已经发生但尚未支付的费用。例如，最后一个月仍未支付的租金。在利润表中应加到费用中，并在资产负债表中列示为流动负债（应计费用）。
Prepaid expense: An expense that has been paid in advance but relates to a future period. For example, insurance paid for the next six months. It is deducted from the expense in the income statement and shown as a current asset in the statement of financial position.
预付款项：已提前支付但与未来期间相关的费用。例如，为未来六个月支付的保险费。在利润表中应从费用中扣除，并在资产负债表中列示为流动资产。
Accrued income and prepaid income: Accrued income is revenue earned but not yet received (a current asset). Prepaid income is cash received in advance for services not yet performed (a current liability). The adjustments mirror the expense side.
应计收入与预收收入：应计收入是已赚取但尚未收到的收益（流动资产）。预收收入是提前收到但服务尚未提供的现金（流动负债）。调整方式与费用端对称。
11. Key Inventory and Cost Terms | 存货与成本关键术语
Inventory (Stock): Goods held for resale. Opening inventory is the stock at the start of the period; closing inventory is the stock remaining at the end. In the income statement, opening inventory is added to purchases, and closing inventory is subtracted to calculate cost of sales.
存货（库存）：持有用于转售的商品。期初存货是期间起始时的库存；期末存货是期末剩余的库存。在利润表中，期初存货加入采购额，期末存货被扣除以计算销售成本。
Carriage inwards and outwards: Carriage inwards is the delivery cost of goods purchased. It is added to purchases when computing cost of sales. Carriage outwards is the delivery cost to customers, treated as a selling expense in the income statement.
进货运费与销货运费：进货运费是采购货物的运输成本，在计算销售成本时加入采购额。销货运费是将货物交付给客户的成本，在利润表中作为销售费用处理。
Returns inwards (Sales Returns): Goods returned by customers. These are deducted from gross sales to arrive at net sales. Returns outwards (Purchases Returns) are goods sent back to suppliers, deducted from purchases.
销售退回与采购退回：销售退回是客户退回的商品，从销售总额中扣除以得到净销售额。采购退回应是退还给供应商的商品，从采购额中扣除。
Drawings and capital introduced: Drawings are not business expenses; they reduce equity. Capital introduced is extra cash or assets put into the business by the owner, increasing equity. Both are recorded directly in the equity section.
提款与追加资本：提款不是企业费用；它们减少所有者权益。追加资本是所有者投入企业的额外现金或资产，增加所有者权益。两者均直接记录在权益部分。
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