📚 Year 7 Cambridge Accounting: Case Study Practical Drills | Year 7 剑桥会计：案例分析实战演练
Case studies are one of the very best ways to learn accounting. Instead of simply trying to memorise definitions, you apply your knowledge to a story about a real business. In this article, you will work through a complete seven‑transaction case study for a small bakery. You will see how each transaction affects the accounting equation, and by the end you will be able to prepare a simple income statement and a statement of financial position – exactly the skills you need for Year 7 Cambridge Accounting.
案例学习是掌握会计的最佳途径之一。你不需要死记硬背定义，而是将知识运用到真实的企业故事中。本文将带你完成一家小型面包店的七笔完整案例分析。你将看到每一笔交易如何影响会计等式，并最终能够编制简单的利润表与财务状况表——这正是 Year 7 剑桥会计要求掌握的核心技能。
1. The Accounting Equation Explained | 会计等式解读
The accounting equation is the foundation of double‑entry bookkeeping. It states that everything a business owns (its assets) is either bought with borrowed money (liabilities) or with the owner’s own funds and profits (equity). The equation must always stay in balance: Assets = Liabilities + Equity. If you can check this balance after every transaction, you have understood the core idea of accounting.
会计等式是复式记账的基础。它表明企业拥有的一切（资产）要么是靠借钱（负债）购得，要么是用所有者自己的资金和利润（权益）购得。这一等式必须始终保持平衡：资产 = 负债 + 权益。如果你能在每笔交易后都检查这一平衡，你就掌握了会计的核心理念。
In this unit, assets include items such as cash and equipment. Liabilities are amounts owed to suppliers (often called accounts payable). Equity represents the owner’s claim on the business; it increases when the owner invests money or the business earns revenue, and it decreases when the business incurs expenses or the owner withdraws cash.
在本单元中，资产项目包括现金和设备等。负债指欠供应商的款项（通常称为应付账款）。权益代表所有者对企业资产的要求权；当所有者投入资金或企业赚取收入时权益增加，当企业发生费用或所有者抽出现金时权益减少。
2. Meet Our Case Study: Bella’s Bakery | 案例介绍：贝拉面包店
Bella decides to open a small bakery on 1 September. Before she starts, the business has no assets, no liabilities and no equity — a completely clean slate. The accounting equation on 1 September therefore looks like this:
贝拉决定在9月1日开一家小面包店。开业前，该企业没有任何资产、负债和权益——完全是一张白纸。因此，9月1日的会计等式如下：
Assets £0 = Liabilities £0 + Equity £0
Over the next few weeks, Bella’s Bakery will carry out seven transactions. To make the case study suitable for Year 7, we will treat all purchases of baking materials as immediate expenses — this means we charge them straight to the income statement rather than showing a separate inventory account. This simplification lets us focus entirely on the accounting equation and the end‑of‑period financial statements.
在接下来的几周里，贝拉面包店将进行七笔交易。为使案例适合 Year 7 的学习，我们将所有烘焙原材料的采购直接作为费用处理——即直接在利润表中扣除，而不单独开设存货账户。这一简化能让我们完全聚焦于会计等式和期末财务报表。
3. Transaction 1 – Owner’s Investment | 交易 1 – 所有者投资
On 1 September, Bella transfers £5,000 of her personal savings into the business bank account. This is the owner’s capital contribution.
9月1日，贝拉将自己的个人储蓄 £5,000 转入企业银行账户。作为所有者的资本投入。
Impact on the accounting equation: The asset ‘Cash’ increases by £5,000, and equity increases by £5,000 (capital). There is no liability created, so the equation stays balanced.
对会计等式的影响： ‘现金’资产增加 £5,000，权益增加 £5,000（资本）。没有产生负债，因此等式保持平衡。
After Transaction 1:
交易1后：
Cash £5,000 = £0 + £5,000
4. Transaction 2 – Purchasing Equipment with Cash | 交易 2 – 用现金购买设备
On 2 September, Bella buys a commercial oven and other baking equipment for £1,500, paying immediately from the business bank account.
9月2日，贝拉用企业银行账户支付现金 £1,500，购买了一台商用烤箱及其他烘焙设备。
This transaction swaps one asset for another: cash decreases by £1,500, but a new asset — equipment — appears at a value of £1,500. Total assets remain unchanged, so liabilities and equity are unaffected.
这笔交易是一种资产转换为另一种资产：现金减少 £1,500，但同时出现了一项新资产——设备，价值 £1,500。资产总额不变，因此负债和权益不受影响。
- Cash: £5,000 − £1,500 = £3,500
- Equipment: £1,500
- 现金：£5,000 − £1,500 = £3,500
- 设备：£1,500
Cash £3,500 + Equipment £1,500 = £0 + £5,000
5. Transaction 3 – Buying Materials on Credit (Treated as an Immediate Expense) | 交易 3 – 赊购材料（立即计入费用）
On 3 September, Bella receives flour, sugar and other ingredients from a supplier on credit. The invoice totals £400. She uses all the ingredients straight away to bake cakes for an upcoming order. Because the materials are consumed immediately, we record the £400 as an expense (cost of materials) rather than an asset.
9月3日，贝拉从供应商处赊购面粉、糖和其他原料，发票金额为 £400。她将所有原料立即用于制作蛋糕，以满足即将到来的订单。由于原材料立即被消耗，我们将这 £400 记为费用（材料成本），而非资产。
Accounting treatment: The expense reduces equity by £400, and a liability — accounts payable — increases by the same amount. Total assets stay the same.
会计处理：该项费用使权益减少 £400，同时负债——应付账款——增加 £400。资产总额保持不变。
Assets £5,000 = Liabilities £400 + Equity £4,600
(Equity has moved from £5,000 to £4,600 because of the £400 expense.)
（权益因 £400 的费用从 £5,000 变为 £4,600。）
6. Transaction 4 – Earning Revenue from Cash Sales | 交易 4 – 现金销售获得收入
On 10 September, Bella sells cakes and receives £600 in cash. This is revenue from business operations.
9月10日，贝拉销售蛋糕并收到现金 £600。这是营业收入。
Revenue increases cash (an asset) by £600 and raises equity by the same amount, because revenue growing means the owner’s claim on the business grows. Liabilities remain unchanged.
收入使现金（资产）增加 £600，同时使权益增加 £600，因为收入的增长意味着所有者对企业要求权的增加。负债保持不变。
- Cash before: £3,500 → after: £4,100
- Equity before: £4,600 → after: £5,200
- 交易前现金：£3,500 → 交易后：£4,100
- 交易前权益：£4,600 → 交易后：£5,200
Cash £4,100 + Equipment £1,500 = £400 + £5,200
7. Transaction 5 – Paying Rent Expense | 交易 5 – 支付租金费用
On 15 September, Bella pays £250 for the shop rent. This is an expense that reduces the business’s profit.
9月15日，贝拉支付店铺租金 £250。这笔费用会减少企业的利润。
The cash asset falls by £250, and an expense of £250 is recorded against equity. The accounting equation remains balanced because the fall in assets is exactly matched by the fall in equity.
现金资产减少 £250，权益方同时记录 £250 的费用。由于资产的减少正好等于权益的减少，会计等式保持平衡。
Cash £3,850 + Equipment £1,500 = £400 + £4,950
8. Transaction 6 – Paying a Supplier | 交易 6 – 向供应商付款
On 20 September, Bella pays £200 of the amount she owes to her supplier (accounts payable). This reduces both the cash asset and the liability.
9月20日，贝拉向供应商支付所欠款项中的 £200（应付账款）。这同时减少了现金资产和负债。
Assets go down by £200, and liabilities go down by £200. Equity is untouched. Because we decrease both sides by the same amount, the equation still balances.
资产下降 £200，负债下降 £200。权益不受影响。由于两侧减少的金额相同，等式依然平衡。
- Cash: £3,850 − £200 = £3,650
- Accounts payable: £400 − £200 = £200
- 现金：£3,850 − £200 = £3,650
- 应付账款：£400 − £200 = £200
Cash £3,650 + Equipment £1,500 = £200 + £4,950
9. Transaction 7 – Owner Withdraws Cash | 交易 7 – 所有者提取现金
On 25 September, Bella takes £150 from the business bank account for her personal use. Accountants call this ‘drawings’. Drawings reduce both cash and equity — it is not a business expense but a reduction in the owner’s capital.
9月25日，贝拉从企业银行账户中取出 £150 供个人使用。会计师称之为‘提款’。提款同时减少现金和权益——它不是企业费用，而是所有者资本的减少。
Cash decreases by £150, and equity decreases by £150. The equation stays in balance.
现金减少 £150，权益减少 £150。等式继续保持平衡。
Cash £3,500 + Equipment £1,500 = £200 + £4,800
10. Summarising the Accounting Equation and Preparing a Simple Income Statement | 汇总会计等式并编制简单利润表
Now that all seven transactions have been recorded, we can pull everything together. The final accounting equation balances at £5,000 on each side, confirming our work is correct.
七笔交易全部记录完毕后，我们可以进行汇总。最终的会计等式两边均为 £5,000，证明我们的记录正确无误。
| Transaction | Cash | Equipment | Total Assets | Liabilities | Equity |
|---|---|---|---|---|---|
| 1. Investment | £5,000 | £0 | £5,000 | £0 | £5,000 |
| 2. Buy equipment | £3,500 | £1,500 | £5,000 | £0 | £5,000 |
| 3. Materials on credit | £3,500 | £1,500 | £5,000 | £400 | £4,600 |
| 4. Cash sales | £4,100 | £1,500 | £5,600 | £400 | £5,200 |
| 5. Rent | £3,850 | £1,500 | £5,350 | £400 | £4,950 |
| 6. Pay supplier | £3,650 | £1,500 | £5,150 | £200 | £4,950 |
| 7. Drawings | £3,500 | £1,500 | £5,000 | £200 | £4,800 |
Next we prepare a very simple income statement (profit and loss account) for the month of September. It only includes the revenue earned and the expenses incurred.
接下来，我们为9月份编制一份非常简单的利润表（损益表）。它只包含赚取的收入和发生的费用。
Bella’s Bakery — Income Statement for the month ended 30 September
| Revenue (Cash sales) | £600 |
| Expenses: | |
| Materials used | (£400) |
| Rent |
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