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

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

Welcome to our practical case study session for Year 7 CAIE Accounting. In this guide, we will follow a real-life business scenario to understand the accounting cycle from recording transactions to preparing financial statements. Case studies bring accounting concepts to life and help you see how every transaction affects the financial position of a business. Let’s dive in and sharpen your skills with a fun lemonade stand adventure!

欢迎来到七年级CAIE会计的实战案例分析课堂。在本指南中，我们将跟随一个真实的商业场景，来理解从记录交易到编制财务报表的整个会计循环。案例分析能让会计概念变得生动，并帮助你看到每一笔交易是如何影响企业财务状况的。让我们一起通过一个有趣的柠檬水摊位冒险来锻炼你的技能吧！

1. Meet the Business – Sarah’s Lemonade Stand | 认识案例企业——莎拉的柠檬水摊位

Sarah has decided to run a small lemonade stand during her summer break. She wants to earn some extra pocket money and learn how a business works. On the first day of July, she puts £50 of her own savings into the business as capital. The business now has cash of £50 and owes nothing to outsiders. The accounting equation at this point is: Assets (Cash £50) = Capital (£50) + Liabilities (£0).

莎拉决定在暑假期间经营一个小柠檬水摊位。她想赚点额外零花钱，同时了解企业是如何运作的。7月1日，她把自己存下的50英镑作为资本投入生意。此时企业拥有现金50英镑，对外没有任何负债。这个时点的会计等式是：资产（现金50英镑）= 资本（50英镑）+ 负债（0英镑）。

Over the next two weeks, Sarah carries out several transactions. Here is a summary of everything that happened:

在接下来的两周里，莎拉进行了多笔交易。以下是所有交易的汇总：

• 1 July: Started business with £50 cash.
• 2 July: Bought lemonade ingredients and cups for £20, paid in cash.
• 5 July: Sold lemonade and received £60 in cash.
• 8 July: Paid £5 for advertising flyers.
• 10 July: Bought a large glass pitcher for £15 on credit from Kitchen Supplies Ltd.
• 14 July: Paid the £15 owed to Kitchen Supplies Ltd.
• 15 July: Sarah took £10 out of the business for her personal use.

• 7月1日：投入50英镑现金创办企业。
• 7月2日：用现金20英镑购买柠檬水原料和杯子。
• 7月5日：出售柠檬水，收到现金60英镑。
• 7月8日：支付广告传单费5英镑。
• 7月10日：从厨具用品公司赊购一个大型玻璃水壶，价值15英镑。
• 7月14日：支付欠厨具用品公司的15英镑。
• 7月15日：莎拉从企业提取10英镑供个人使用。

We will now process these transactions step by step through the accounting system. Each step will be explained in both English and Chinese to help you master the dual-language terminology used in CAIE exams.

现在我们将逐步通过会计系统处理这些交易。每一步都会用中英文双语解释，帮助你掌握CAIE考试中使用的双语术语。

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2. Recording Transactions in the Journal | 日记账中记录交易

The journal is the book of original entry where each transaction is first recorded in chronological order. For every transaction we must identify which accounts are affected and apply the double-entry rule: every debit must have a corresponding credit of equal amount. The basic rules are: increase in assets → debit, decrease in assets → credit; increase in liabilities → credit, decrease in liabilities → debit; capital and income increase → credit, expenses and drawings increase → debit.

日记账是原始分录簿，每一笔交易首先按照时间顺序记录在这里。对每一笔交易，我们必须确定哪些账户受到影响，并运用复式记账规则：每一笔借方必须有相等金额的贷方相对应。基本规则是：资产增加记借方，资产减少记贷方；负债增加记贷方，负债减少记借方；资本和收益增加记贷方，费用和提现增加记借方。

Let’s record Sarah’s transactions in journal format. (All amounts in £.)

我们用日记账格式记录莎拉的交易。（金额单位均为英镑。）

Date	Details	Debit (£)	Credit (£)
1 Jul	Cash	50
	Capital		50
(Owner started business with cash)
2 Jul	Purchases (or Supplies Expense)	20
	Cash		20
(Bought ingredients and cups)
5 Jul	Cash	60
	Sales Revenue		60
(Cash sales of lemonade)
8 Jul	Advertising Expense	5
	Cash		5
(Paid for advertising)
10 Jul	Equipment (Pitcher)	15
	Accounts Payable – Kitchen Supplies Ltd		15
(Bought pitcher on credit)
14 Jul	Accounts Payable – Kitchen Supplies Ltd	15
	Cash		15
(Settled amount owed for pitcher)
15 Jul	Drawings	10
	Cash		10
(Owner withdrew cash for personal use)

Notice how every journal entry balances – total debits always equal total credits. This is the foundation of the double-entry system.

请注意每一笔日记账分录都是平衡的——借方总额总是等于贷方总额。这是复式记账系统的基础。

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3. Posting to Ledger Accounts | 过账至分类账

After journalising, we transfer (post) each debit and credit to the respective ledger accounts. T-accounts are a simple way to visualise the ledgers. Below are the T-accounts for all the accounts used in this case.

完成日记账后，我们将每一笔借方和贷方过账到相应的分类账户。T型账户是直观展示分类账的简单方法。以下是本案例中所有账户的T型账户。

Cash Account

Debit (£)	Credit (£)
1 Jul Capital 50	2 Jul Purchases 20
5 Jul Sales 60	8 Jul Advertising 5
	14 Jul Accounts Payable 15
	15 Jul Drawings 10
Total Debits 110	Total Credits 50
Balance c/d 60 (110 – 50)

Capital Account

Debit (£)	Credit (£)
	1 Jul Cash 50
Balance c/d 50

Purchases / Supplies Expense Account

Debit (£)	Credit (£)
2 Jul Cash 20
Balance c/d 20

Sales Revenue Account

Debit (£)	Credit (£)
	5 Jul Cash 60
Balance c/d 60

Advertising Expense Account

Debit (£)	Credit (£)
8 Jul Cash 5
Balance c/d 5

Equipment (Pitcher) Account

Debit (£)	Credit (£)
10 Jul A/Payable 15
Balance c/d 15

Accounts Payable – Kitchen Supplies Ltd

Debit (£)	Credit (£)
14 Jul Cash 15	10 Jul Equipment 15
Balance: 0

Drawings Account

Debit (£)	Credit (£)
15 Jul Cash 10
Balance c/d 10

Posting correctly ensures every account shows its true balance. The cash account, for example, started at zero, increased by £110, decreased by £50, leaving a final debit balance of £60.

正确的过账确保每个账户显示其真实的余额。例如，现金账户起初为零，增加110英镑，减少50英镑，最终留下借方余额60英镑。

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4. Preparing a Trial Balance | 编制试算平衡表

A trial balance lists all the ledger balances to test whether total debits equal total credits. It helps detect arithmetic errors before we prepare financial statements. The trial balance for Sarah’s Lemonade Stand as at 15 July is shown below.

试算平衡表列出所有分类账余额，以检验借方总额是否等于贷方总额。它有助于在编制财务报表前发现算术错误。以下是莎拉柠檬水摊位截至7月15日的试算平衡表。

Account Name	Debit (£)	Credit (£)
Cash	60
Equipment	15
Capital		50
Sales Revenue		60
Purchases (Supplies Expense)	20
Advertising Expense	5
Drawings	10
Totals	110	110

The trial balance totals are equal, confirming that our double entries are arithmetically correct so far. Note that the accounts payable balance is zero, so it is not included.

试算平衡表总额相等，这证实到目前为止我们的复式分录在算术上是正确的。注意应付账款余额为零，因此不包括在内。

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5. Preparing the Income Statement | 编制利润表

The income statement (also called the profit and loss account) shows the business’s financial performance over a period. It lists revenues and expenses to calculate the net profit or loss. For Sarah’s stand, the period is from 1 July to 15 July. We will use the sales revenue figure and the expense accounts from the trial balance. Remember, the equipment purchase is not an expense because it provides benefit for more than one accounting period; it is an asset.

利润表（也称损益表）显示企业在一段时间内的财务业绩。它列示收入和费用，以计算净利润或亏损。对莎拉的摊位来说，期间是从7月1日到7月15日。我们将使用试算平衡表中的销售收入和费用账户。请记住，购买设备不是费用，因为它能在多个会计期间带来收益；它是一项资产。

Sarah’s Lemonade Stand – Income Statement for the period ended 15 July

Sales Revenue	£60
Less: Expenses
Purchases (Supplies)	(20)
Advertising	(5)
Total Expenses	(25)
Net Profit	£35

The business made a net profit of £35 over the two weeks. This profit will be added to the owner’s capital in the statement of financial position.

这两个星期企业实现净利润35英镑。这笔利润将在财务状况表中加入到业主资本。

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

The statement of financial position (also called the balance sheet) shows the assets, liabilities and owner’s equity at a specific point in time. It is based on the accounting equation: Assets = Capital + Liabilities. After closing the revenue and expense accounts into the capital account, we can present the financial position as at 15 July.

财务状况表（也称资产负债表）反映某一特定时点的资产、负债和所有者权益。它基于会计等式：资产 = 资本 + 负债。在将收入和费用账户结转到资本账户后，我们可以呈报截至7月15日的财务状况。

Sarah’s Lemonade Stand – Statement of Financial Position as at 15 July

Assets	£
Cash	60
Equipment	15
Total Assets	75
Capital & Liabilities	£
Capital (Opening £50 + Net Profit £35 – Drawings £10)	75
Liabilities	0
Total Capital & Liabilities	75

The statement balances perfectly. Sarah’s business owns assets worth £75, all of which are financed by the owner’s equity. There are no external debts at this moment. This is a very healthy position for a small startup.

该报表完全平衡。莎拉的企业拥有价值75英镑的资产，全部由所有者权益提供资金。此刻没有任何外部负债。对于一个小型初创企业来说，这是一个非常健康的财务状况。

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7. Understanding the Accounting Equation Through Each Transaction | 通过每笔交易理解会计等式

To deepen your understanding, let’s analyse how each transaction affected the accounting equation (Assets = Capital + Liabilities). This will help you see the dynamic nature of business transactions.

为了加深理解，我们来分析每笔交易对会计等式（资产 =

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