📚 Year 7 CIE Accounting: Case Study Practice Drill | Year 7 CIE 会计：案例分析实战演练
Welcome to this hands-on case study practice session. In Year 7 CIE Accounting, applying what you have learned to real-world scenarios is the best way to build confidence and understanding. This article will take you step by step through a complete mini business case, from recording transactions to preparing financial statements. Work through each section carefully and try to answer the questions yourself before reading the solutions.
欢迎来到这次动手实践的案例分析演练。在 Year 7 CIE 会计课程中，将所学知识应用到真实情景中是建立信心和理解力的最佳方式。本文将带你一步步完成一个完整的迷你企业案例，从记录交易到编制财务报表。请仔细阅读每个部分，并在阅读答案之前尝试自己回答问题。
1. What is an Accounting Case Study? | 什么是会计案例分析？
An accounting case study is a story about a business that requires you to identify, record, and communicate financial information. It tests your ability to use the accounting equation, double-entry bookkeeping, and the preparation of simple financial statements. Case studies help you see how different transactions affect a business’s financial position and performance.
会计案例分析是一个关于企业的故事，要求你识别、记录和传递财务信息。它考验你运用会计等式、复式记账法以及编制简单财务报表的能力。案例分析帮你理解不同交易如何影响企业的财务状况和经营业绩。
2. Meet Leo’s Lemonade Stand | 案例介绍：Leo 的柠檬水小摊
Leo decides to start a small lemonade stand near the park during the summer holidays. He plans to sell cups of fresh lemonade to passers-by. To track his business, Leo needs to keep proper accounting records. We will follow his journey and act as his accountant. The business will be called ‘Leo’s Lemonade’ and all figures are in pounds (£).
Leo 决定在暑假期间，在公园附近开设一个小柠檬水摊。他计划向路人出售现做的柠檬水。为了跟踪业务，Leo 需要保持适当的会计记录。我们将跟随他的旅程，充当他的会计师。这家企业将被称为 ‘Leo’s Lemonade’，所有金额都以英镑 (£) 为单位。
3. Transaction 1: The Owner Invests Capital | 交易 1：所有者投入资本
On 1 July, Leo puts £50 of his own savings into a business bank account. This is called capital. The accounting equation shows that assets (Cash) increase by £50 and capital increases by £50. In double-entry terms, we debit the Cash account and credit the Capital account.
7 月 1 日，Leo 将自己的 50 英镑储蓄存入企业银行账户。这被称为资本。会计等式显示资产（现金）增加 50 英镑，资本增加 50 英镑。从复式记账的角度，我们借记现金账户，贷记资本账户。
Assets (Cash +£50) = Liabilities (£0) + Capital (+£50)
4. Transaction 2: Buying Inventory for Cash | 交易 2：以现金购买存货
On 2 July, Leo buys lemons, sugar, and cups for £20, paying immediately in cash. This is an expense in nature, but we will record it as Inventory (a current asset). Cash decreases by £20 and Inventory increases by £20. The accounting equation stays balanced.
7 月 2 日，Leo 购买柠檬、糖和杯子，花费 20 英镑，立即支付现金。这本质上是费用，但我们将它记录为存货（一项流动资产）。现金减少 20 英镑，存货增加 20 英镑。会计等式保持平衡。
| Account | Debit (£) | Credit (£) |
|---|---|---|
| Inventory | 20 | |
| Cash | 20 |
5. Transaction 3: Purchasing Equipment on Credit | 交易 3：赊购设备
On 5 July, Leo buys a wooden stand for £30 from a local carpenter, agreeing to pay later. This creates a non-current asset (Equipment) and a liability (Accounts Payable). The accounting equation now has an asset of £30 and a liability of £30.
7 月 5 日，Leo 从当地木匠处购买一个木制摊位，花费 30 英镑，约定以后付款。这产生了一项非流动资产（设备）和一项负债（应付账款）。现在会计等式中资产增加 30 英镑，负债增加 30 英镑。
Debit Equipment £30, Credit Accounts Payable £30
6. Transaction 4: Sales Revenue in Cash | 交易 4：现金销售收入
During the first week, Leo sells lemonade and collects £40 in cash. This is sales revenue. Cash increases by £40, and revenue increases owner’s equity by £40. No new liability is created. The debit goes to Cash, and the credit goes to Sales Revenue.
在第一周，Leo 售出柠檬水并收到现金 40 英镑。这是销售收入。现金增加 40 英镑，收入使所有者权益增加 40 英镑。不会产生新的负债。借记现金，贷记销售收入。
| Account | Debit (£) | Credit (£) |
|---|---|---|
| Cash | 40 | |
| Sales Revenue | 40 |
7. Transaction 5: Paying Rent Expense | 交易 5：支付租金费用
Leo pays £10 cash for a permit to use the park space. This is an expense called Rent Expense. Expenses reduce owner’s equity. Cash decreases by £10, and Rent Expense is debited. Remember that expenses are debited because they decrease equity.
Leo 支付 10 英镑现金以获得公园场地的使用许可。这是一项费用，称为租金费用。费用会减少所有者权益。现金减少 10 英镑，租金费用借记。记住，费用因减少权益而记入借方。
Debit Rent Expense £10, Credit Cash £10
8. Using T-accounts to Summarise Transactions | 使用 T 型账户汇总交易
T-accounts help us see the balance on each account. Below are the T-accounts for Cash and Capital after the five transactions. Notice how each entry follows the double-entry rule.
T 型账户帮助我们查看每个账户的余额。以下是五笔交易后现金和资本的 T 型账户。注意每个分录如何遵循复式记账规则。
| Cash Account | |
|---|---|
| Debit side | Credit side |
| 1 Jul Capital £50 | 2 Jul Inventory £20 |
| Sales £40 | Rent Expense £10 |
| Balance c/d £60 | |
| Total £90 | Total £90 |
| Balance b/d £60 | |
The ending cash balance is £60.
9. Preparing a Trial Balance | 编制试算平衡表
After recording all transactions, a trial balance is drawn up to check that total debits equal total credits. Here is Leo’s trial balance at 7 July. If the totals are not equal, you should revisit your entries to find the error.
记录所有交易后，编制试算平衡表以检查总借方是否等于总贷方。以下是 Leo 7 月 7 日的试算平衡表。如果总额不相等，你应该重新检查分录以找出错误。
| Account | Debit (£) | Credit (£) |
|---|---|---|
| Cash | 60 | |
| Inventory | 20 | |
| Equipment | 30 | |
| Accounts Payable | 30 | |
| Capital | 50 | |
| Sales Revenue | 40 | |
| Rent Expense | 10 | |
| Totals | 120 | 120 |
10. Preparing the Income Statement | 编制利润表（损益表）
The income statement shows the profit or loss over a period. For Leo, sales revenue is £40, and the only expense so far is rent £10. The cost of inventory is not yet an expense because it has not all been used; we will record the cost of goods sold when the inventory is sold. Assume all inventory is still on hand, so profit is £30.
利润表显示一段期间的利润或亏损。对 Leo 来说，销售收入为 40 英镑，目前为止唯一的费用是租金 10 英镑。存货成本尚未成为费用，因为尚未全部使用；我们将在存货售出时记录销售成本。假设所有存货仍在手，利润为 30 英镑。
Profit = Sales Revenue (£40) − Rent Expense (£10) = £30
11. Preparing the Statement of Financial Position | 编制财务状况表（资产负债表）
The statement of financial position lists the assets, liabilities, and equity at a point in time. For Leo as at 7 July, assets include Cash £60, Inventory £20, and Equipment £30, total assets £110. Liabilities are Accounts Payable £30. Equity is Capital £50 plus Profit £30, total £80. The equation balances.
财务状况表列示某一时点的资产、负债和权益。对于 Leo 截至 7 月 7 日，资产包括现金 60 英镑、存货 20 英镑和设备 30 英镑，总资产 110 英镑。负债为应付账款 30 英镑。权益为资本 50 英镑加利润 30 英镑，总计 80 英镑。等式平衡。
Assets (£110) = Liabilities (£30) + Equity (£80)
| Assets | £ | Liabilities & Equity | £ |
|---|---|---|---|
| Cash | 60 | Accounts Payable | 30 |
| Inventory | 20 | Capital | 50 |
| Equipment | 30 | Profit | 30 |
| Total Assets | 110 | Total Liabilities & Equity | 110 |
12. Common Mistakes and How to Avoid Them | 常见错误及如何避免
When working on case studies, students often confuse assets with expenses, forget that every transaction has two effects, or miscount the cash balance. Always go back to the accounting equation after each transaction. Use T-accounts to trace movements and double-check trial balance totals. With practice, these checks will become second nature.
在进行案例分析时，学生经常混淆资产和费用，忘记每笔交易都有两个方面，或者误算现金余额。每笔交易后都要回归会计等式。使用 T 型账户跟踪变动，并仔细核对试算平衡表总额。通过练习，这些检查将成为一种习惯。
13. Summary and Practice Tips | 总结与练习建议
This case study has taken you through the entire accounting cycle for a simple business. To master case study questions, always read the scenario carefully, list the transactions, apply the accounting equation, use double-entry, and complete the trial balance before the financial statements. Try creating your own business story and recording a week’s transactions to build confidence.
本案例带你走完了一个简单企业的完整会计循环。要掌握案例分析题，务必仔细阅读情境，列出交易，运用会计等式，使用复式记账，并在编制财务报表前完成试算平衡表。尝试创造你自己的企业故事并记录一周的交易，以建立信心。
Published by TutorHao | Accounting Revision Series | aleveler.com
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