Year 7 AQA Accounting: Case Study Practice Workout | Year 7 AQA 会计：案例分析实战演练

📚 Year 7 AQA Accounting: Case Study Practice Workout | Year 7 AQA 会计：案例分析实战演练

Welcome to the Case Study Practice Workout! In this article, we will follow a fictional business, Sophie’s Lemonade Stand, over one month. Using real transaction data, you will learn how to record financial events, prepare simple statements, and understand the logic behind accounting. This hands-on approach mirrors the AQA curriculum’s emphasis on applying knowledge to practical scenarios.

欢迎来到案例分析实战演练！本文我们将跟随一家虚构的企业——苏菲的柠檬水小摊，为期一个月。通过真实的交易数据，你将学习如何记录财务事项、编制简单报表，并理解会计背后的逻辑。这种动手实践的方式正体现了AQA课程对知识应用能力的重视。

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1. Meet Sophie’s Lemonade Stand | 认识苏菲的柠檬水小摊

Sophie decides to turn her summer hobby into a small business. She starts with £50 of her own savings and runs the stand throughout June. All transactions are in cash, so there are no credit sales or purchases. Below is the complete list of her business activities for the month.

苏菲决定将自己夏日的爱好变成一项小生意。她用自己的积蓄50英镑作为启动资金，整个六月都在经营小摊。所有交易均以现金进行，不涉及赊销或赊购。以下是当月所有的业务活动记录。

• Day 1: Sophie invests £50 of her own money into the business.
• Day 2: She buys a portable table and a sign for £20 cash.
• Day 5: She purchases lemons, sugar and cups for £15 cash (all used up immediately).
• Day 10: Sells 30 cups of lemonade at £1 each; collects £30 cash.
• Day 15: Sells 25 cups at £1 each; collects £25 cash.
• Day 20: Pays a friend £5 to help during a busy afternoon.
• Day 25: Sells 40 cups at £1.20 each; collects £48 cash.
• Day 28: Sophie withdraws £10 for personal use.
• Day 30: Pays £5 rent for the pitch.

• 第1天：苏菲投入自有资金50英镑。
• 第2天：她用20英镑现金购买便携桌和招牌。
• 第5天：她用15英镑现金购买柠檬、糖和杯子（全部立即消耗）。
• 第10天：以每杯1英镑卖出30杯柠檬水，收到30英镑现金。
• 第15天：以每杯1英镑卖出25杯，收到25英镑。
• 第20天：支付给朋友5英镑作为帮忙的报酬。
• 第25天：以每杯1.20英镑卖出40杯，收到48英镑。
• 第28天：苏菲提取10英镑供个人使用。
• 第30天：支付摊位租金5英镑。

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2. The Accounting Equation: Assets = Liabilities + Owner’s Equity | 会计等式：资产 = 负债 + 所有者权益

The accounting equation is the foundation of double-entry bookkeeping. It states that everything a business owns (assets) is financed by either borrowing (liabilities) or the owner’s own investment plus profits (equity). For Sophie’s stand, the equation must always balance after every transaction.

会计等式是复式记账法的基石。它表明企业所拥有的一切（资产）的资金来源要么是借款（负债），要么是业主投入的资金及留存的利润（权益）。在苏菲的小摊中，每笔交易过后等式都必须始终保持平衡。

Assets are resources controlled by the business, such as cash, equipment and inventory. Liabilities are obligations to pay others in the future – for example, a bank loan. Since Sophie has no loans, her liabilities stay at zero. Owner’s equity represents Sophie’s claim on the assets; it increases with profit and new investments, and decreases with withdrawals and losses.

资产是企业控制的资源，如现金、设备和存货。负债是未来需要向他人偿付的义务——比如银行贷款。由于苏菲没有贷款，她的负债始终保持为零。所有者权益代表苏菲对资产的所有权；当产生利润或追加投资时权益增加，当提取款项或发生亏损时权益减少。

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3. How Transactions Affect the Accounting Equation | 交易如何影响会计等式

Let us analyse each transaction to see how the accounting equation changes. Remember that the total of Assets must always equal Liabilities plus Equity. Because Sophie has no liabilities, the equation simplifies to Assets = Owner’s Equity. The following table tracks the impact.

我们逐一分析每笔交易，观察会计等式如何变化。记住资产总额必须始终等于负债加权益。由于苏菲没有负债，等式简化为资产 = 所有者权益。下面的表格展示了每笔交易的影响。

Notice that every transaction keeps the equation balanced. When cash decreases because of an expense (ingredients, helper, rent), equity falls by the same amount because profit is reduced. When revenue is earned, cash and equity increase together. Buying the table simply swaps one asset for another – cash is replaced by equipment, so total assets and equity stay unchanged.

注意，每一笔交易都使等式保持平衡。当现金因费用（原材料、帮工、租金）而减少时，利润降低，权益也等额减少。获得收入时，现金与权益同时增加。购买桌子只是将一种资产转换为另一种资产——现金被设备取代，因此总资产和权益保持不变。

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4. Preparing a Simple Income Statement | 编制简单利润表

An income statement summarises revenues and expenses over a period to show whether the business made a profit or a loss. For Sophie’s lemonade stand, we need to add up all sales revenue and subtract all costs. The table below uses a two-column layout to display each item in English and Chinese side by side, making it easy to learn the terminology.

利润表汇总了某一期间内的收入和费用，以显示企业产生了利润还是亏损。对苏菲的柠檬水小摊来说，我们需要将所有销售收入加起来，再减去所有成本。下表采用双栏布局，中英对照，方便学习术语。

Sophie’s net profit for June is £78. This is not cash on hand, but the surplus earned after covering all expenses. The income statement does not include money withdrawn for personal use – drawings are not an expense. Nor does it include the £20 spent on equipment, because the table and sign are assets that will be used beyond the month (in Year 7 we treat small asset purchases as part of owner’s equity adjustments, keeping the statement simple).

苏菲六月的净利润为78英镑。这不是手持的现金，而是覆盖所有费用后剩余的盈余。利润表不包含个人提取的款项——提款不是费用。同样，购买设备的20英镑也不计入其中，因为桌子和招牌是可以使用超过一个月的资产（在Year 7阶段，我们将小额资产购买作为权益的调整项，以简化报表）。

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5. Calculating and Interpreting Net Profit | 计算并理解净利润

Net profit is the most important measure of business performance. It tells us how much wealth the business has created from its trading activities. The formula is simple: Total Revenue minus Total Expenses = Net Profit (or Net Loss, if expenses exceed revenue).

净利润是衡量企业业绩最重要的指标。它告诉我们企业通过经营活动创造了多少财富。计算公式很简单：总收入 − 总费用 = 净利润（若费用超过收入，则为净亏损）。

In Sophie’s case, total revenue of £103 far exceeded total expenses of £25, giving a healthy net profit of £78. This profit belongs to Sophie and increases her owner’s equity. However, net profit is not the same as the cash increase, because some cash was used to buy an asset (equipment) and some was taken out as drawings. You should always separate the concept of ‘profit’ from ‘cash balance’.

在苏菲的案例中，103英镑的总收入远高于25英镑的总费用，获得了78英镑的可观净利润。这部分利润属于苏菲，增加了她的所有者权益。然而，净利润并不等于现金的增加量，因为一部分现金用于购买资产（设备），另一部分被提取。我们必须始终区分“利润”与“现金余额”两个概念。

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6. Preparing a Statement of Financial Position | 编制财务状况表

A statement of financial position (often called a balance sheet) shows what the business owns and owes at a specific date. It is a snapshot of the accounting equation. Let us prepare Sophie’s statement as at 30 June, after all transactions have been recorded.

财务状况表（常被称为资产负债表）反映企业在某一特定日期拥有的资产和承担的负债。它是会计等式的一张快照。让我们来编制苏菲截至6月30日的报表，此时所有交易均已入账。

The statement confirms that total assets (£118) equal total equity (£118), with zero liabilities. The cash balance of £98 came from the transaction tracker: starting cash £50 + revenue inflows £103 − expense outflows £25 − equipment purchase £20 − drawings £10 = £98. This matches the £118 total assets when we add the £20 equipment.

该报表证实总资产（118英镑）等于权益总额（118英镑），负债为零。现金余额98英镑可自交易跟踪表得出：起始现金50英镑 + 收入流入103英镑 − 费用流出25英镑 − 设备购买20英镑 − 提款10英镑 = 98英镑。加上20英镑设备，总资产正好118英镑。

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7. The Importance of Cash Flow: More Than Just Profit | 现金流的重要性：不只是利润

Cash flow refers to the actual movement of money in and out of the bank (or cash box). A business can be profitable but still run out of cash if money is tied up in equipment or if the owner takes out too much. Sophie’s case highlights this: she made a profit of £78, yet her cash rose by only £48 (from £50 initial to £98 final). Why? Because she spent £20 on equipment that is not an expense, and withdrew £10 for personal use.

现金流指资金实际流入和流出银行账户（或钱箱）的流动。一家企业可能盈利，但如果资金被设备占用或业主提取过多，仍可能现金耗尽。苏菲的案例正说明了这一点：她获得了78英镑利润，但现金仅增加了48英镑（从初始50英镑到期末98英镑）。原因何在？因为她将20英镑用于购买设备（不属于费用），并提取了10英镑供个人使用。

Year 7 students often confuse profit with cash. A simple way to remember the difference is: profit measures how well the business performed, while cash measures the ability to pay bills. Sophie needs to ensure she keeps enough cash to buy ingredients for the next trading period, even if her income statement shows a healthy profit.

七年级学生常把利润与现金混淆。一个简单的记忆方法是：利润衡量企业经营的业绩，现金则衡量支付账单的能力。苏菲需要确保留有足够的现金来购买下一期的原材料，即使她的利润表看起来盈利状况良好。

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8. Trial Balance and Error Detection

Published by TutorHao | Year 7 Accounting Revision Series | aleveler.com

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