📚 Case Study Practice for Year 7 CAIE Accounting | Year 7 CAIE 会计：案例分析实战演练
This article takes you through a complete business scenario: Lucy’s Lemonade Stand. You will step into the role of an accountant and learn how to record transactions, work with the accounting equation, and prepare core financial statements. All examples use simple numbers and clear steps, so you can build confidence in tackling accounting case studies.
本文将带你走进一个完整的企业情景：露西的柠檬水摊位。你将扮演会计师的角色，学习如何记录交易、运用会计等式以及编制核心财务报表。所有示例都使用简单的数字和清晰的步骤，帮助你建立处理会计案例研究的信心。
1. Meet the Business | 认识这家企业
Lucy decides to open a lemonade stand at her local park. She plans to sell homemade lemonade to friends and neighbours every Saturday. To keep track of her money, she decides to use basic accounting records. This will help her know whether she makes a profit or a loss at the end of the day.
露西决定在当地的公园开设一个柠檬水摊位。她打算每个星期六向朋友和邻居出售自制柠檬水。为了跟踪她的资金，她决定使用基础的会计记录。这将帮助她了解在一天结束时是盈利还是亏损。
We will follow Lucy during her first Saturday of business. You will see how every event – from buying lemons to paying a helper – becomes part of the accounting story. By the end, you will have built a simple income statement and balance sheet from scratch.
我们将跟随露西度过她第一个营业的星期六。你将看到每一个事件——从购买柠檬到支付帮手的报酬——如何成为会计故事的一部分。到最后，你将从头开始编制简单的利润表和资产负债表。
2. Recording the Starting Investment | 记录初始投资
On Friday evening, Lucy takes £100 from her own savings and puts it into a cash tin for the business. In accounting, the owner’s money put into the business is called capital. This transaction increases the business’s cash and also creates a claim for the owner on the business.
星期五晚上，露西从自己的积蓄中拿出 100 英镑放入企业的现金罐中。在会计中，所有者投入企业的资金称为资本。这项交易增加了企业的现金，同时也建立了所有者对企业的索取权。
Assets = Liabilities + Capital
资产 = 负债 + 资本
After this investment, the business has assets of £100 (cash) and capital of £100. There are no liabilities yet. The accounting equation balances perfectly: £100 = £0 + £100.
这笔投资之后，企业拥有资产 100 英镑（现金）和资本 100 英镑。目前还没有负债。会计等式完美平衡：100 英镑 = 0 英镑 + 100 英镑。
3. Buying a Table and Equipment | 购买桌子和设备
Early Saturday morning, Lucy buys a small folding table for £25 and a large pitcher for £5. She pays cash immediately. These items are non-current assets because they will be used in the business for more than one day.
星期六一大早，露西花了 25 英镑买了一张小折叠桌，5 英镑买了一个大壶。她立即支付了现金。这些物品是非流动资产，因为它们将在企业中使用超过一天。
What happens to the accounting equation? Cash decreases by £30, but the business gains new assets (table and pitcher) worth £30. Total assets remain £100, and the equation still balances.
会计等式会发生什么变化？现金减少 30 英镑，但企业获得了价值 30 英镑的新资产（桌子和壶）。总资产仍为 100 英镑，等式依然平衡。
We could record this in a simple T-account system: debit the Equipment account £30 and credit Cash £30. The double-entry rule ensures every transaction affects at least two accounts.
我们可以用简单的 T 型账户系统记录：借记设备账户 30 英镑，贷记现金 30 英镑。复式记账规则确保每笔交易至少影响两个账户。
4. Purchasing Ingredients: Inventory | 购买原材料：存货
Next, Lucy goes to the supermarket and buys lemons (£8), sugar (£4) and paper cups (£3). She also picks up a bag of ice for £3. In total, she spends £18 on inventory (items she will use to make and serve the lemonade). She pays by cash.
接下来，露西去超市购买了柠檬（8 英镑）、糖（4 英镑）和纸杯（3 英镑）。她还买了一袋冰块，花费 3 英镑。她总共花了 18 英镑购买存货（她将用来制作和供应柠檬水的物品）。她用现金支付。
Now the business’s cash is £100 – £30 – £18 = £52. Its assets consist of cash £52, equipment £30 and inventory £18. Total assets are still £100, and capital remains £100.
现在企业的现金为 100 英镑 – 30 英镑 – 18 英镑 = 52 英镑。其资产包括现金 52 英镑、设备 30 英镑和存货 18 英镑。总资产仍为 100 英镑，资本仍为 100 英镑。
Note that inventory is a current asset because it will be used or sold within a short time. It is different from the table, which is expected to last many Saturdays.
请注意，存货是一种流动资产，因为它将在短期内被使用或出售。它与桌子不同，桌子预计可以使用许多个星期六。
5. Making Sales and Recording Revenue | 进行销售并记录收入
Lucy sets up her stand at 10:00 am. She sells each cup of lemonade for £1. By the end of the day, she has sold 50 cups. Total revenue for the day is £50. Customers pay in cash, so the cash tin now holds more money.
露西在上午 10 点摆好了摊位。她以每杯 1 英镑的价格出售柠檬水。到一天结束时，她已经卖出了 50 杯。当天的总收入为 50 英镑。顾客用现金支付，因此现金罐里的钱增加了。
This transaction increases cash by £50 and also increases the owner’s claim through profit. Until we calculate profit, we can think of revenue as a temporary increase in capital. The accounting equation after the sale is: Assets = Cash (£52 + £50 = £102) + Equipment £30 + Inventory £18 = £150. Liabilities = £0. Capital = £100 + £50 revenue = £150. £150 = £0 + £150 ✓
这项交易使现金增加了 50 英镑，同时也通过利润增加了所有者的索取权。在我们计算利润之前，可以将收入视为资本的暂时增加。销售后的会计等式为：资产 = 现金（52 英镑 + 50 英镑 = 102 英镑）+ 设备 30 英镑 + 存货 18 英镑 = 150 英镑。负债 = 0 英镑。资本 = 100 英镑 + 50 英镑收入 = 150 英镑。150 英镑 = 0 英镑 + 150 英镑 ✓
Notice that revenue makes the business bigger. But we must also remember the cost of the ingredients that were used to make the lemonade.
请注意，收入使企业规模变大。但我们也必须记住用来制作柠檬水的配料成本。
6. Accounting for Cost of Goods Sold | 核算销售成本
At the end of the day, Lucy looks at her ingredients. She worked out that she used all the lemons, sugar, and cups she bought. The entire £18 of inventory was used up to produce the 50 cups sold. In accounting, this is called cost of goods sold (COGS).
一天结束时，露西查看了她的配料。她算出卖出的 50 杯柠檬水用掉了她购买的所有柠檬、糖和纸杯。全部 18 英镑的存货被消耗掉了。在会计中，这被称为销售成本（COGS）。
We need to record the use of inventory. Inventory (an asset) decreases by £18, and an expense called ‘Cost of Goods Sold’ increases by £18. This expense will reduce the profit earned from sales.
我们需要记录存货的使用。存货（一项资产）减少 18 英镑，同时一项名为“销售成本”的费用增加 18 英镑。这项费用将减少从销售中赚取的利润。
Now, cash stays at £102, but Inventory falls to £0 so total assets become £102 + £30 = £132. The expense reduces capital: earlier we treated revenue as part of capital, but now we must subtract COGS. So capital becomes £100 + £50 – £18 = £132. The equation still balances.
现在，现金保持在 102 英镑，但存货降为 0，因此总资产变为 102 英镑 + 30 英镑 = 132 英镑。费用减少了资本：之前我们将收入视为资本的一部分，但现在必须减去销售成本。因此资本变为 100 英镑 + 50 英镑 – 18 英镑 = 132 英镑。等式仍然平衡。
7. Paying an Expense: The Helper’s Wage | 支付费用：帮手工资
Lucy’s younger brother helped her for two hours. She promised to pay him £10. She takes £10 from the cash tin and gives it to him. This is another expense: wages.
露西的弟弟帮了她两个小时。她答应付给他 10 英镑。她从现金罐里拿出 10 英镑给了他。这是另一项费用：工资。
After this transaction, cash decreases by £10, from £102 to £92. The wages expense also reduces the owner’s capital by £10. Total assets become £92 + £30 = £122, and capital becomes £132 – £10 = £122. Liabilities are still zero. The accounting equation remains balanced.
这笔交易之后，现金减少了 10 英镑，从 102 英镑降至 92 英镑。工资费用也使所有者资本减少了 10 英镑。总资产变为 92 英镑 + 30 英镑 = 122 英镑，资本变为 132 英镑 – 10 英镑 = 122 英镑。负债仍然为零。会计等式保持平衡。
Every expense has the same effect: it reduces cash (or increases a liability) and decreases capital. Keeping a clear record of all expenses is essential for calculating the true profit.
每项费用都有相同的效果：它减少现金（或增加负债）并减少资本。清晰记录所有费用对于计算真实利润至关重要。
8. Preparing the Income Statement | 编制利润表
Now Lucy wants to know if she made any profit. The income statement (or profit and loss account) lists revenue and subtracts all costs to arrive at net profit. Here is Lucy’s income statement for the day:
现在露西想知道她是否赚了钱。利润表（或损益表）列出收入并减去所有成本，得出净利润。以下是露西当天的利润表：
| Description | Amount |
|---|---|
| Revenue (50 cups × £1) | £50 |
| Less: Cost of Goods Sold | (£18) |
| Gross Profit | £32 |
| Less: Wages Expense | (£10) |
| Net Profit | £22 |
Table: Lucy’s Income Statement
表：露西的利润表
The income statement shows that Lucy’s lemonade stand generated a net profit of £22. This is a healthy result and shows the business is viable on its first day.
利润表显示露西的柠檬水摊位产生了22 英镑的净利润。这是一个健康的结果，表明该企业在第一天是可行的。
In CAIE Year 7 Accounting, you are expected to be able to build a simple income statement from given transactions. Practice by rearranging the figures in the correct order – revenue first, then direct costs, then expenses.
在 CAIE 七年级会计中，你应该能够根据给定的交易编制简单的利润表。练习按正确顺序排列数字——先收入，然后是直接成本，然后是费用。
9. Constructing the Balance Sheet | 构建资产负债表
The balance sheet shows what the business owns (assets) and what it owes (liabilities) at a single point in time, as well as the owner’s capital. After all Saturday transactions, Lucy prepares her balance sheet:
资产负债表展示企业在某一时间点拥有什么（资产）和欠别人什么（负债），以及所有者的资本。在星期六的所有交易之后，露西准备了她的资产负债表：
| Assets | Amount |
|---|---|
| Cash | £92 |
| Equipment (table & pitcher) | £30 |
| Total Assets | £122 |
| Capital and Liabilities | Amount |
|---|---|
| Capital (start) + Net Profit | £100 + £22 = £122 |
| Liabilities | £0 |
| Total Capital and Liabilities | £122 |
Table: Lucy’s Balance Sheet
表：露西的资产负债表
The balance sheet still follows our golden rule: Assets = Liabilities + Capital. Here, £122 = £0 + £122. It is a snapshot of the business’s position at the end of the day.
资产负债表仍然遵循我们的黄金法则：资产 = 负债 + 资本。这里，122 英镑 = 0 英镑 + 122 英镑。它是企业一天结束时状况的快照。
In your own case studies, always check that your balance sheet balances. If it doesn’t, you know there is a mistake in your records. This is a powerful self-check tool.
在你自己的案例研究中，一定要检查你的资产负债表是否平衡。如果不平衡，你就知道记录中有错误。这是一个强大的自我检查工具。
10. Understanding Cash Flow | 理解现金流
Lucy wants to track exactly how much cash came in and went out during the day. A simple cash flow summary helps her see the movements:
露西想准确跟踪一天中现金的进出情况。一份简单的现金流汇总可以帮助她看到资金的流动：
- Opening cash: £100 – 期初现金：100 英镑
- Cash from sales: +£50 – 销售收入：+50 英镑
- Cash paid for equipment: –£30 – 购买设备支付的现金：–30 英镑
- Cash paid for ingredients: –£18 – 购买配料支付的现金：–18 英镑
- Cash paid for wages: –£10 – 支付工资的现金：–10 英镑
- Closing cash: £92 – 期末现金：92 英镑
Notice that closing cash matches the cash amount on the balance sheet. Cash flow is not the same as profit – Lucy’s profit was £22, but her cash increased by only £22 from the original £100? Actually, starting cash £100, ending £92, so cash decreased by £8, yet she earned a profit of £22. Why? Because she spent £30 on equipment, an asset that still has value, not an expense. This shows why cash and profit are different.
请注意，期末现金与资产负债表上的现金金额一致。现金流不等于利润——露西的利润是 22 英镑，但她的现金相对于最初的 100 英镑增加了多少？实际上，期初现金 100 英镑，期末 92 英镑，现金减少了 8 英镑，却赚了 22 英镑的利润。为什么？因为她花了 30 英镑购买设备，这是一项仍有价值的资产，并非费用。这说明现金与利润是不同的。
Understanding this difference will make you a much stronger accounting student. In case studies, always ask: did the transaction affect profit immediately, or did it just change the form of assets?
理解这一区别将使你成为一个更强的会计学生。在案例研究中，要经常问：这项交易是立即影响了利润，还是仅仅改变了资产的形式？
11. Double-Entry Summary for the Case | 案例的复式记账汇总
Let’s pull together all the T-account entries for the day. Using double-entry principles helps tie everything together:
让我们把当天的所有 T 型账户分录汇总起来。应用复式记账原则有助于将一切联系起来：
- Dr Cash £100, Cr Capital £100 (owner investment) – 借：现金 100 英镑，贷：资本 100 英镑（所有者投资）
- Dr Equipment £30, Cr Cash £30 (purchase of table & pitcher) – 借：设备 30 英镑，贷：现金 30 英镑（购买桌子和壶）
- Dr Inventory £18, Cr Cash £18 (buy ingredients) – 借：存货 18 英镑，贷：现金 18 英镑（购买配料）
- Dr Cash £50, Cr Revenue £50 (sales) – 借：现金 50 英镑，贷：收入 50 英镑（销售）
- Dr Cost of Goods Sold £18, Cr Inventory £18 (use of ingredients) – 借：销售成本 18 英镑，贷：存货 18 英镑（消耗配料）
- Dr Wages Expense £10, Cr Cash £10 (pay helper) – 借：工资费用 10 英镑，贷：现金 10 英镑（支付帮手）
After posting these entries, the total debits equal total credits throughout the system. This is the beauty of double-entry: every pound is accounted for twice, ensuring accuracy.
过账这些分录后，整个系统中的借方总额等于贷方总额。这就是复式记账的美妙之处：每一英镑都被记录了两次，确保了准确性。
When you practise case studies, try sketching quick T-accounts for Cash, Capital, Equipment, Inventory, Revenue and Expenses. It will help you visualise how transactions move through the business.
当你练习案例研究时，尝试为现金、资本、设备、存货、收入和费用画出快速的 T 型账户。它将帮助你直观地看到交易如何在企业中流动。
12. Tips and Common Mistakes | 提示与常见错误
Here are some key tips to keep in mind when tackling your own accounting case studies:
在解决你自己的会计案例研究时，请记住以下一些关键提示：
- Always start with the accounting equation – 始终从会计等式开始。
- Classify items correctly as asset, liability, capital, revenue or expense – 正确地将项目分类为资产、负债、资本、收入或费用。
- Don’t confuse cash with profit – 不要混淆现金与利润。
- For each transaction, ask: ‘Which accounts increased and which decreased?’ – 对于每笔交易，问一问：“哪些账户增加了，哪些账户减少了？”
- Double-check that total debits = total credits – 仔细检查借方总额是否等于贷方总额。
- When building a balance sheet, always verify Assets = Liabilities + Capital – 在构建资产负债表时，始终验证资产 = 负债 + 资本。
Many students forget to record the use of inventory as an expense, which leads to overstating profit. Others mix up asset purchases and expenses. Practice with simple cases like Lucy’s stand until these concepts feel natural.
许多学生忘记将存货的消耗记录为费用，这导致高估利润。另一些学生混淆了资产购买和费用。用像露西摊位这样简单的案例进行练习，直到这些概念感觉自然为止。
By working through this case study step by step, you have seen how a real business day turns into financial statements. Now you are ready to create your own lemonade stand case, or tackle the ones in your CAIE textbook. Happy accounting!
通过一步一步地完成这个案例研究，你已经看到真实的企业经营日如何转化为财务报表。现在你准备好创建自己的柠檬水摊位案例，或者解决 CAIE 教材中的案例了。祝你会计学习愉快！
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