📚 Case Study Practical Exercise | 案例分析实战演练
In this article, we will work through a practical case study designed for Year 7 accounting students following the CIE curriculum. The goal is to apply basic accounting concepts such as assets, liabilities, capital, income, and expenses to a simple business scenario. By analysing each transaction step by step, you will learn how the accounting equation always stays in balance and how to prepare a basic income statement and balance sheet.
本文我们将通过一个专为 CIE 课程 Year 7 学生设计的实际案例来演练。目标是把资产、负债、资本、收入和费用等基本会计概念应用到一个简单的商业场景中。通过逐步分析每一笔交易，你将学到会计等式如何始终保持平衡，以及如何编制简单的利润表和资产负债表。
1. Introduction to the Case Study | 案例背景介绍
Meet Lily, a 12-year-old student who decides to run a lemonade stand during the summer holidays. She calls her business ‘Lily’s Lemonade’. Lily wants to keep proper records of her business activities to find out if she made a profit and to know her financial position at the end of the month. We will help Lily by recording seven key transactions that took place in July.
认识一下 Lily，一位 12 岁学生，她决定在暑假摆一个柠檬水小摊。她把生意命名为“Lily’s Lemonade”。Lily 希望正确记录业务活动，以便了解自己是否盈利以及月底的财务状况。我们将帮助 Lily 记录七月份发生的七笔关键交易。
2. Understanding the Accounting Equation | 理解会计等式
Before we start, let us recall the fundamental accounting equation: Assets = Liabilities + Capital. For a business that earns income and incurs expenses, this equation expands to: Assets = Liabilities + Capital + (Income – Expenses – Drawings). Every transaction changes at least two elements of this equation, but the total value of assets will always equal the total of liabilities plus capital after taking profit or loss into account.
开始之前，我们先回顾基本会计等式：资产 = 负债 + 资本。对于有收入和费用的企业，该等式扩展为：资产 = 负债 + 资本 + (收入 – 费用 – 提款)。每一笔交易至少会改变等式的两个要素，但资产总额总是在考虑利润或亏损后等于负债加资本的总和。
3. Transaction 1: Owner’s Investment | 交易一：所有者投资
On 1 July, Lily puts £100 of her own savings into the business bank account. The business now has an asset (Cash) of £100, and Lily’s capital becomes £100. The accounting equation is:
7 月 1 日，Lily 将自己的储蓄 £100 存入企业的银行账户。此时企业拥有资产（现金）£100，Lily 的资本变为 £100。会计等式如下：
Assets (Cash £100) = Capital (£100)
The equation is balanced. This is the starting point for Lily’s Lemonade.
等式保持平衡。这是 Lily 柠檬水摊的起点。
4. Transaction 2: Purchase of Ingredients | 交易二：购买原料
On 2 July, Lily spends £15 cash to buy lemons, sugar, and cups. This is an expense called ‘Ingredients’. Cash decreases by £15, and the expense of £15 reduces the profit and therefore the capital side of the equation. After this purchase:
7 月 2 日，Lily 用现金 £15 购买柠檬、糖和杯子。这是一项费用，称为“原料费”。现金减少 £15，同时 £15 的费用会减少利润，进而减少等式右边的资本部分。购买之后：
- Assets: Cash = £100 – £15 = £85
- Capital: Starting capital £100 – Expenses £15 = £85
Assets (£85) = Capital (£85)
Notice that the expense is immediately reflected in the capital figure because it reduces the owner’s stake.
请注意，费用立刻反映在资本数字中，因为它减少了所有者的权益。
5. Transaction 3: Borrowing Money | 交易三：借款
On 5 July, Lily borrows £30 from her brother to buy extra supplies. This creates a liability (Loan from brother) of £30. At the same time, Cash increases by £30. Now the expanded equation becomes:
7 月 5 日，Lily 向哥哥借款 £30 用于补充原料。这产生了一笔负债（哥哥借款）£30。同时，现金增加 £30。现在扩展等式变为：
Assets (£85 + £30 = £115) = Liabilities (£30) + Capital (£85)
The loan does not affect profit – it is simply money the business owes to a third party.
借款不影响利润——它只是企业欠第三方的钱。
6. Transaction 4: Cash Sales | 交易四：现金销售
During July, Lily sells many glasses of lemonade and receives £90 in total cash from customers. Cash (an asset) increases by £90, and Sales (income) increases profit. We do not record income directly in the capital account yet, but we can think of it as adding to the capital side. Updated asset total:
七月份，Lily 卖出了很多杯柠檬水，从顾客那里共收到 £90 现金。现金（资产）增加 £90，销售收入（收入）增加利润。我们暂时不直接在资本账户中记录收入，但可以把它看作增加了资本。更新后资产总额：
- Cash: £115 + £90 = £205
- Liabilities: still £30
- Capital + profit (so far): £85 starting capital + £90 sales – £15 ingredients = £160
Assets £205 = Liabilities £30 + Capital £160 (after adding £90 income and deducting £15 expense)
We can see the profit being built into the capital side as we recognise both income and expenses.
当我们同时确认收入和费用时，可以看到利润正逐步计入资本一侧。
7. Transaction 5: Payment of Rent | 交易五：支付租金
Lily paid £5 rent for the space outside her house (treated as an expense). Cash goes down by £5, and Rent Expense reduces profit. After this payment:
Lily 支付了 £5 作为在家门口摆摊的租金（视为费用）。现金减少 £5，租金费用减少利润。支付后：
- Cash: £205 – £5 = £200
- Total expenses now: £15 ingredients + £5 rent = £20
- Capital side: £85 (initial) + £90 sales – £20 expenses = £155
Assets £200 = Liabilities £30 + Capital £155
Every expense payment reduces both an asset and the owner’s claim.
每笔费用支出都会同时减少一项资产和所有者的权益。
8. Transaction 6: Loan Repayment | 交易六：偿还借款
On 20 July, Lily repays £20 of the loan to her brother. Cash decreases by £20, and the liability (Loan) decreases by £20. The equation now is:
7 月 20 日，Lily 向哥哥偿还借款 £20。现金减少 £20，负债（借款）减少 £20。等式现在为：
Assets (£200 – £20 = £180) = Liabilities (£30 – £20 = £10) + Capital £155
- Cash: £180
- Liabilities: £10 (remaining loan)
- Capital: £155
Repaying a loan does not change the profit; it only affects assets and liabilities.
偿还借款不影响利润，只影响资产和负债。
9. Transaction 7: Owner’s Drawings | 交易七：所有者提款
At the end of July, Lily takes £10 out of the business for personal use. This is called drawings. Cash falls by £10, and drawings reduce the capital claim. The final accounting equation is:
七月底，Lily 从企业中取出 £10 自用。这称为提款。现金减少 £10，提款减少资本。最终的会计等式为：
Assets: Cash £170 = Liabilities £10 + Capital (£155 – £10 drawings = £145)
Now we have all the information needed to prepare financial statements.
现在我们拥有了编制财务报表所需的全部信息。
10. Preparing the Income Statement | 编制利润表
The income statement summarises income and expenses for July to find the net profit. Let us list them:
利润表汇总七月份的收入和费用，得出净利润。我们列出如下：
| Sales (Revenue) | £90 |
| Less: Ingredients | (£15) |
| Less: Rent | (£5) |
| Net Profit | £70 |
Lily’s Lemonade made a net profit of £70 in July. This profit belongs to Lily and is added to her capital in the balance sheet.
Lily 的柠檬水摊在七月份实现了净利润 £70。这笔利润归属于 Lily，并在资产负债表中加入她的资本。
11. Preparing the Balance Sheet | 编制资产负债表
A balance sheet shows assets, liabilities, and capital at a single point in time. As of 31 July, after all seven transactions, Lily’s balances are:
资产负债表显示某一时点的资产、负债和资本。截至 7 月 31 日，经过全部七笔交易后，Lily 的余额为：
| Balance Sheet of Lily’s Lemonade as at 31 July | |
|---|---|
| Assets | |
| Cash | £170 |
| Total Assets | £170 |
| Liabilities | |
| Loan from brother | £10 |
| Capital | |
| Opening Capital | £100 |
| Add: Net Profit | £70 |
| Less: Drawings | (£10) |
| Closing Capital | £160 |
| Total Liabilities + Capital | £170 |
The balance sheet balances: Total Assets £170 = Total Liabilities £10 + Total Capital £160. This confirms our double-entry record was correct.
资产负债表左右平衡：总资产 £170 = 总负债 £10 + 总资本 £160。这证明我们的复式记账记录是正确的。
12. Key Takeaways | 核心要点
From this case study, we learned that every transaction affects at least two parts of the accounting equation. The equation always remains in balance. Income and expenses are tracked to calculate profit, which is transferred to the capital account. Drawings are withdrawals by the owner for personal use and reduce capital. The balance sheet provides a snapshot of the business’s financial health at the end of the period.
通过这个案例，我们学到了每笔交易至少影响会计等式的两个部分。等式始终保持平衡。收入和费用被用来计算利润，并转入资本账户。提款是所有者提取供个人使用的资金，会减少资本。资产负债表提供了期末企业财务状况的快照。
Published by TutorHao | Accounting Revision Series | aleveler.com
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