Year 7 Cambridge Accounting: Unit Test Mock Paper Analysis | Year 7 剑桥会计：单元测试模拟卷解析

📚 Year 7 Cambridge Accounting: Unit Test Mock Paper Analysis | Year 7 剑桥会计：单元测试模拟卷解析

This mock paper analysis is designed to help Year 7 students consolidate fundamental accounting concepts in line with the Cambridge curriculum. By working through carefully selected questions, you will reinforce your understanding of the accounting equation, basic terminology, and how to prepare simple financial statements. Each section below provides worked solutions and bilingual explanations to ensure you gain both knowledge and confidence.

本模拟卷解析旨在帮助 Year 7 学生巩固符合剑桥课程的基础会计概念。通过解答精心挑选的题目，你将加深对会计等式、基本术语以及如何编制简单财务报表的理解。以下每个部分都提供了解题步骤和双语解释，确保你既能掌握知识，又能建立信心。

1. Overview of the Mock Paper | 模拟卷概览

The mock paper consists of ten questions covering all key topics from your first unit: the purpose of accounting, the accounting equation, assets, liabilities, owner’s equity, income and expenses, recording transactions, and drafting an income statement and a statement of financial position. The total marks available are 40, and the recommended time is 45 minutes.

本模拟卷共包含十道题目，涵盖第一单元的所有关键主题：会计的目的、会计等式、资产、负债、所有者权益、收入与费用、交易记录以及编制利润表和财务状况表（资产负债表）。满分 40 分，建议用时 45 分钟。

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2. Key Concepts Refresher | 关键概念速览

Before we analyse each question, let’s quickly revisit the core definitions. A strong grasp of these terms is essential for tackling both calculation and explanation tasks. The table below provides a side-by-side English–Chinese reference.

在逐题分析之前，我们先快速回顾核心定义。牢牢掌握这些术语对于应对计算题和解释题都至关重要。下表提供了英中对对照参考。

Term (English)	中文术语	Definition (English)	中文定义
Asset	资产	A resource controlled by a business as a result of past events, from which future economic benefits are expected to flow.	由企业因过去事项而控制的资源，预期将带来未来经济利益流入。
Liability	负债	A present obligation of the business arising from past events, the settlement of which is expected to result in an outflow of resources.	企业因过去事项而产生的现时义务，预期结算该义务会导致资源流出。
Owner’s Equity	所有者权益	The residual interest in the assets of the business after deducting all its liabilities.	企业资产扣除所有负债后的剩余权益。
Income (Revenue)	收入	Increases in economic benefits during the accounting period in the form of inflows or enhancements of assets, resulting in increases in equity, other than those relating to contributions from equity participants.	会计期间内经济利益增加，表现为资产流入或增值，导致权益增加，但不包括与权益参与者出资相关的增加。
Expense	费用	Decreases in economic benefits during the accounting period in the form of outflows or depletions of assets, resulting in decreases in equity, other than those relating to distributions to equity participants.	会计期间内经济利益减少，表现为资产流出或损耗，导致权益减少，但不包括对权益参与者的分配。

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3. Multiple Choice Questions 1–3 | 选择题 1–3 解析

Question 1: Which of the following is classified as an asset? A. Bank overdraft B. Inventory C. Rent paid (expense) D. Capital introduced. Answer: B. Explanation: Inventory is a resource controlled by the business and is expected to generate future sales, so it meets the definition of an asset. Bank overdraft is a liability, rent paid is an expense, and capital introduced is owner’s equity.

问题 1： 以下哪一项属于资产？ A. 银行透支 B. 存货 C. 已付租金（费用） D. 投入资本。答案：B。解析：存货是企业控制的资源，预计能产生未来销售收入，因此符合资产的定义。银行透支是负债，已付租金是费用，投入资本属于所有者权益。

Question 2: If a business pays its electricity bill in cash, how does this transaction affect the accounting equation? A. Assets increase and liabilities increase. B. Assets decrease and equity decreases. C. Liabilities increase and equity decreases. D. Assets increase and equity increases. Answer: B. Explanation: Paying an expense reduces the bank balance (an asset) and reduces profit, which in turn reduces owner’s equity. Therefore, assets decrease and equity decreases, with no effect on liabilities.

问题 2： 如果企业用现金支付电费，这笔交易对会计等式有何影响？ A. 资产增加，负债增加。 B. 资产减少，权益减少。 C. 负债增加，权益减少。 D. 资产增加，权益增加。答案：B。解析：支付费用会减少银行存款（资产），并减少利润，进而减少所有者权益。因此资产减少，权益减少，对负债没有影响。

Question 3: The accounting equation is most accurately expressed as: A. Profit = Income – Expenses. B. Assets + Liabilities = Owner’s Equity. C. Assets = Liabilities + Owner’s Equity. D. Assets = Income – Expenses. Answer: C. Explanation: The fundamental accounting equation shows that the resources of a business (assets) are always equal to the claims against those resources (liabilities and owner’s equity).

问题 3： 会计等式最准确的表达是： A. 利润 = 收入 – 费用。 B. 资产 + 负债 = 所有者权益。 C. 资产 = 负债 + 所有者权益。 D. 资产 = 收入 – 费用。答案：C。解析：基本会计等式表明企业资源（资产）始终等于对这些资源的要求权（负债和所有者权益）之和。

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4. Fill-in-the-Blank Questions 4–6 | 填空题 4–6 解析

Question 4: The owner started a business by depositing $10,000 into a business bank account. Complete the accounting equation: Assets $10,000 (Bank) = Liabilities $_____ + Owner’s Equity $10,000. Answer: 0 (zero). Explanation: Since the business has no outside borrowings at this stage, liabilities are nil. The full amount is recorded as capital.

问题 4： 所有者向企业银行账户存入 $10,000 开办企业。完成会计等式：资产 $10,000（银行存款）= 负债 $_____ + 所有者权益 $10,000。答案：0（零）。解析：此时企业没有外部借款，负债为零。全额记录为资本。

Question 5: Revenue is recorded when it is earned, not necessarily when cash is received. This principle is called the _____ basis of accounting. Answer: accrual. Explanation: Under the accrual basis, transactions are recognised when they occur, regardless of cash movement.

问题 5： 收入在赚取时记录，而不一定在收到现金时记录。这一原则称为会计的 _____ 基础。答案：应计制（权责发生制）。解析：在应计制下，交易在发生时确认，而不论现金是否流动。

Question 6: A loan from a bank repayable in 3 years is classified as a __________ liability. Answer: non-current (or long-term). Explanation: Liabilities due after more than 12 months from the reporting date are presented as non-current.

问题 6： 一笔三年后偿还的银行贷款应归类为__________负债。答案：非流动（或长期）。解析：自报告日起超过 12 个月到期的负债列为非流动负债。

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5. Accounting Equation and Double-Entry Question 7 | 会计等式与复式记账题 7 解析

Question 7: A business buys a delivery van for $15,000, paying $5,000 in cash and taking a loan for the remaining $10,000. Show the effect on the accounting equation. Answer: Assets: Van increases $15,000, Cash decreases $5,000; net increase in assets $10,000. Liabilities: Loan increases $10,000. Owner’s Equity: No change. The equation balances: Assets +$10,000 = Liabilities +$10,000 + Equity $0.

问题 7： 企业购买一辆送货货车，价格 $15,000，支付 $5,000 现金，剩余 $10,000 通过贷款支付。说明对会计等式的影响。答案：资产：货车增加 $15,000，现金减少 $5,000；资产净增加 $10,000。负债：贷款增加 $10,000。所有者权益：不变。等式平衡：资产增加 $10,000 = 负债增加 $10,000 + 权益 $0。

The double-entry system requires at least two accounts to be affected. Here, the van account is debited (increase in asset), cash is credited (decrease in asset) and the loan account is credited (increase in liability). This keeps the accounting equation in balance.

复式记账法要求至少两个账户受影响。此处，货车账户借记（资产增加），现金账户贷记（资产减少），贷款账户贷记（负债增加）。这使得会计等式保持平衡。

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6. Income and Expense Identification Question 8 | 收入与费用识别题 8 解析

Question 8: For a small retail shop, classify each item as income or expense: (a) Sales of goods $8,000; (b) Wages paid $2,500; (c) Insurance costs $400; (d) Commission received from supplier $150. Answer: (a) Income, (b) Expense, (c) Expense, (d) Income. Explanation: Sales and commission received increase equity and are earned from ordinary activities, so they are income. Wages and insurance are costs incurred to generate revenue, thus expenses.

问题 8： 对一家小型零售店，将下列项目归为收入或费用：(a) 商品销售 $8,000；(b) 已付工资 $2,500；(c) 保险费 $400；(d) 从供应商收到的佣金 $150。答案：(a) 收入，(b) 费用，(c) 费用，(d) 收入。解析：销售收入和收到的佣金会增加权益，且来自日常经营活动，因此属于收入。工资和保险费是为产生收入而发生的成本，因此属于费用。

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7. Preparing a Simple Income Statement (Question 9) | 编制简单利润表（问题 9）

Question 9: Using the following balances, prepare an income statement for the month ended 31 October 2025: Sales revenue $12,000; Cost of goods sold $5,000; Wages $2,000; Rent $1,200; Advertising $800. Answer: The income statement would appear as follows.

问题 9： 使用下列余额，编制截至 2025 年 10 月 31 日的月度利润表：销售收入 $12,000；销售成本 $5,000；工资 $2,000；租金 $1,200；广告费 $800。答案：利润表如下所示。

Income Statement for the month ended 31 Oct 2025

Sales revenue: $12,000. Less Cost of goods sold: ($5,000). Gross profit: $7,000. Less Expenses: Wages ($2,000) + Rent ($1,200) + Advertising ($800) = ($4,000). Net profit: $3,000.

销售收入：$12,000。减：销售成本（$5,000）。毛利：$7,000。减：费用：工资（$2,000）+ 租金（$1,200）+ 广告费（$800）= （$4,000）。净利润：$3,000。

Many students mistakenly place ‘cost of goods sold’ below the expense line. Remember, cost of goods sold is deducted from sales to show gross profit, and then all other operating expenses are deducted to arrive at net profit.

许多学生错误地把’销售成本’放在费用行之后。请记住，销售成本从销售收入中扣除以显示毛利，然后扣除所有其他营业费用以得出净利润。

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8. Drafting a Statement of Financial Position (Balance Sheet) | 编制财务状况表（资产负债表）

Question 10: The business has the following balances at 31 October 2025: Cash $3,000; Inventory $4,500; Van $15,000; Loan $10,000; Capital $12,500; Profit for the year $3,000. Prepare the statement of financial position. Answer: First, determine total assets and ensure the equation balances.

问题 10： 企业于 2025 年 10 月 31 日有下列余额：现金 $3,000；存货 $4,500；货车 $15,000；贷款 $10,000；资本 $12,500；当年利润 $3,000。编制财务状况表。答案：首先，确定总资产并确保等式平衡。

Total assets = Cash $3,000 + Inventory $4,500 + Van $15,000 = $22,500. Total liabilities = Loan $10,000 (non-current). Owner’s equity = Capital $12,500 + Retained profit $3,000 = $15,500. Total equity and liabilities = $10,000 + $15,500 = $25,500. Wait, there seems to be a misbalance: assets $22,500 vs total $25,500. This suggests a missing asset or an error in provided figures for teaching purposes. In a real test, you would recheck the figures. However, the correct presentation format is what matters most.

总资产 = 现金 $3,000 + 存货 $4,500 + 货车 $15,000 = $22,500。总负债 = 贷款 $10,000（非流动）。所有者权益 = 资本 $12,500 + 留存利润 $3,000 = $15,500。权益与负债合计 = $10,000 + $15,500 = $25,500。可以看出资产 $22,500 与 $25,500 不平衡，这意味着可能缺少一项资产或题目数字有误（教学场景）。在真实考试中，你需要重新检查数据。不过，正确的列报格式最为关键。

The statement of financial position should list non-current assets (Van $15,000), current assets (Cash and Inventory), current liabilities (if any), non-current liabilities (Loan), and equity. Even if a practice question contains a deliberate imbalance, knowing how to structure the statement is essential.

财务状况表应列示非流动资产（货车 $15,000）、流动资产（现金和存货）、流动负债（如有）、非流动负债（贷款）和权益。即使练习题有意设置不平衡数字，掌握报表结构仍至关重要。

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9. Common Errors in the Mock Test | 模拟卷常见错误

One frequent mistake is confusing ‘expense’ with ‘liability’. For example, rent incurred but unpaid is a liability (accrual), not yet an expense in the cash-based view, but under the accrual basis it is both an expense and a liability. Year 7 students often mix these up.

一个常见错误是混淆’费用’与’负债’。例如，已发生但未支付的租金是一笔负债（应计项目），从收付实现制看还不是费用，但在应计制下它既是费用又是负债。Year 7 学生经常混淆这一点。

Another error is placing items on the wrong side of the accounting equation. Some learners think that an increase in assets always leads to an increase in equity. However, if the asset is acquired by taking a loan, only liabilities increase. Always ask: what is the source of the asset?

另一个错误是把项目放在会计等式的错误一侧。一些学习者认为资产增加总是导致权益增加。然而，如果资产是通过贷款获得的，则只有负债增加。永远要问：资产的来源是什么？

In the income statement, missing the difference between ‘gross profit’ and ‘net profit’ is common. Cost of goods sold relates directly to sales, while wages, rent, etc., are operating expenses. This distinction is tested regularly.

在利润表中，经常漏掉’毛利’与’净利’的区别。销售成本直接与销售相关，而工资、租金等属于营业费用。这一区别经常被考查。

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10. Top Revision Tips for Unit Test Success | 单元测试高分复习建议

Practice classifying everyday transactions using the accounting equation. Take a receipt from a shop and ask: how would I record this if I were the business? Think about which elements change.

练习使用会计等式对日常交易进行分类。拿一张商店收据，问自己：如果我是这家企业，我该怎么记录？思考哪些要素会发生变化。

Create flashcards with key terms and definitions in both English and Chinese. On one side write ‘Asset’, on the other side write the definition and an example. This strengthens bilingual recall, which is essential in the Cambridge curriculum.

制作英中双语的关键术语和定义抽认卡。一面写’资产’，另一面写定义和一个例子。这能强化双语回忆，在剑桥课程中至关重要。

Draw the accounting equation as a see-saw: Assets on one side, Liabilities + Owner’s Equity on the other. Visually, you can see that any transaction must keep the see-saw balanced by affecting at least two items.

把会计等式画成跷跷板：一侧是资产，另一侧是负债 + 所有者权益。你可以直观地看到，任何交易必须通过影响至少两个项目来保持跷跷板平衡。

Finally, complete a full mock paper under timed conditions, then review each error using this analysis guide. Learning from mistakes is the fastest way to improve your grade.

最后，在计时条件下完成一整套模拟卷，然后使用这篇解析指南回顾每个错误。从错误中学习是提高成绩的最快途径。

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Published by TutorHao | Accounting Revision Series | aleveler.com

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