📚 Year 7 WJEC Accounting: Unit Test Mock Exam Walkthrough | Year 7 WJEC 会计：单元测试模拟卷解析
Welcome to the walkthrough of a Year 7 WJEC Accounting unit test mock exam. This resource is designed to help you revise key concepts and practice the types of questions you may encounter. Each section explains the answer and the reasoning behind it, so you can learn from your mistakes and build confidence for the real test.
欢迎来到 Year 7 WJEC 会计单元测试模拟卷的解析。本资源旨在帮助你复习关键概念，并练习你可能遇到的各类题型。每个部分都会解释答案及其推理过程，使你从错误中学习，为真正的考试建立信心。
1. Understanding What Accounting Is | 理解会计是什么
Accounting is the process of recording, classifying, and summarising financial transactions to provide information that helps users make decisions. For a business, it involves keeping track of money coming in and going out, and reporting the financial position. It is much more than just writing down what you spend.
会计是记录、分类和汇总财务交易的过程，以提供有助于用户做出决策的信息。对于企业而言，它包括跟踪资金的流入和流出，并报告财务状况。这远不仅仅是把你花费的记下来。
Mock Question: Which of the following best describes accounting? A. Only recording money spent B. The process of recording, classifying and summarising financial transactions C. Selling goods D. Calculating tax
模拟题： 下列哪一项最能描述会计？ A. 只记录花费的钱 B. 记录、分类和汇总财务交易的过程 C. 销售商品 D. 计算税款
Answer: B. Accounting is not limited to recording spending; it covers all financial activities, summarises them, and presents reports like the income statement and balance sheet. Option A is too narrow, C is only one business operation, and D is a specific function, not the whole definition.
答案：B。 会计并不局限于记录支出；它涵盖所有财务活动，进行汇总，并编制损益表、资产负债表等报告。选项A过于狭隘，C仅是商业运营的一部分，D是一项具体职能，并非完整定义。
2. The Accounting Equation | 会计等式
The accounting equation is the foundation of double-entry bookkeeping. It states that everything the business owns (assets) is funded either by what it owes (liabilities) or by the owner’s investment (capital). The equation must always be in balance.
会计等式是复式记账法的基础。它表明企业拥有的一切（资产）都是由其所欠的（负债）或所有者的投入（资本）来提供资金的。该等式必须始终保持平衡。
Assets = Liabilities + Capital
Mock Question 1: If a business has total assets of £8,000 and liabilities of £3,000, calculate the capital.
模拟题 1： 如果一家企业的总资产为 8,000 英镑，负债为 3,000 英镑，请计算资本。
Solution: Rearrange the equation: Capital = Assets – Liabilities = £8,000 – £3,000 = £5,000. The owner’s equity in the business is £5,000.
解答： 整理等式：资本 = 资产 – 负债 = 8,000 英镑 – 3,000 英镑 = 5,000 英镑。所有者在企业中的权益为 5,000 英镑。
Mock Question 2: Capital is £4,000 and liabilities are £2,500. What is the value of assets?
模拟题 2： 资本为 4,000 英镑，负债为 2,500 英镑。资产的价值是多少？
Solution: Assets = Liabilities + Capital = £2,500 + £4,000 = £6,500. Assets always equal the sum of the other two parts.
解答： 资产 = 负债 + 资本 = 2,500 英镑 + 4,000 英镑 = 6,500 英镑。资产总是等于另外两部分之和。
3. Assets, Liabilities and Capital | 资产、负债与资本
Classifying items correctly is essential. Assets are resources controlled by the business (e.g. cash, inventory, equipment). Liabilities are obligations to pay others (e.g. bank loan, trade payables). Capital is the owner’s stake in the business. Practice with the following classification task.
正确分类项目至关重要。资产是企业控制的资源（例如现金、存货、设备）。负债是欠他人的支付义务（例如银行贷款、应付账款）。资本是所有者对企业的投入。请通过下面的分类任务进行练习。
Mock Classification Task: Classify each item as Asset, Liability, or Capital.
模拟分类任务： 将以下项目分类为资产、负债或资本。
- 1. Cash at bank
- 2. Bank overdraft
- 3. Delivery van
- 4. Capital introduced
- 5. Amount owed to suppliers
Answers: 1. Asset (cash is a resource), 2. Liability (overdraft means the business owes the bank), 3. Asset (vehicle used in the business), 4. Capital (owner’s investment), 5. Liability (trade payable).
答案： 1. 资产（现金是资源），2. 负债（透支意味着企业欠银行的钱），3. 资产（企业经营用的车辆），4. 资本（所有者投资），5. 负债（应付账款）。
4. The Rules of Debit and Credit | 借记与贷记的规则
Every transaction affects two accounts following double-entry rules. Use the mnemonic DEAD CLIC: Debit increases in Expenses, Assets, Drawings; Credit increases in Liabilities, Income, Capital. For each transaction, you must decide which account to debit and which to credit by equal amounts.
每笔交易遵循复式记账规则，影响两个账户。使用助记符 DEAD CLIC：借记增加费用、资产、提款；贷记增加负债、收入、资本。对于每笔交易，你必须决定借记哪个账户以及贷记哪个账户，且金额相等。
Mock Question: For each transaction, state which account is debited and which is credited.
模拟题： 针对每笔交易，说明哪个账户被借记，哪个被贷记。
a) Bought stationery for cash £25.
b) Received cash from a customer £150 for services.
c) Paid rent by cheque £200.
Answers:
a) Debit: Stationery expense (expense increases), Credit: Cash (asset decreases).
a) 借记：办公用品费用（费用增加），贷记：现金（资产减少）。
b) Debit: Cash (asset increases), Credit: Service revenue (income increases).
b) 借记：现金（资产增加），贷记：服务收入（收入增加）。
c) Debit: Rent expense (expense increases), Credit: Bank (asset decreases).
c) 借记：租金费用（费用增加），贷记：银行存款（资产减少）。
5. Recording Transactions in T-accounts | 用T型账户记录交易
T-accounts are a simple way to see how transactions affect individual accounts. Debits are recorded on the left, credits on the right. Let’s work through an example starting with opening balances.
T型账户是观察交易如何影响各个账户的一种简单方式。借记记录在左侧，贷记记录在右侧。让我们通过一个带期初余额的例子来演练。
Mock Task: Opening balances: Cash £1,000 (debit), Capital £1,000 (credit). Transactions: 1. Bought equipment for £300 cash. 2. Received £500 cash for services provided. Show the Cash T-account and calculate the closing balance.
模拟任务： 期初余额：现金 1,000 英镑（借方），资本 1,000 英镑（贷方）。交易：1. 支付现金 300 英镑购买设备。2. 提供服务收到现金 500 英镑。请展示现金T型账户并计算期末余额。
Solution: Cash Account: Debit side (left): Balance b/d £1,000; Cash received £500. Credit side (right): Equipment £300. Total debit = £1,500; total credit = £300; closing balance (c/d) = £1,500 – £300 = £1,200 debit. The remaining cash is £1,200, shown as a debit balance carried down.
解答： 现金账户：借方（左）：期初余额 1,000 英镑；收到现金 500 英镑。贷方（右）：设备 300 英镑。借方合计 = 1,500 英镑；贷方合计 = 300 英镑；期末余额（结转下期）= 1,500 英镑 – 300 英镑 = 1,200 英镑（借方）。结存现金为 1,200 英镑，以借方余额结转。
6. The Trial Balance | 试算平衡表
A trial balance lists all account balances from the ledger and checks that total debits equal total credits. If they do not match, there is an error. However, a balanced trial balance does not guarantee that no errors have been made.
试算平衡表列出总分类账中所有账户的余额，并检查借方总额是否等于贷方总额。如果它们不相等，则表示存在错误。但是，试算平衡表平衡并不能保证没有发生任何错误。
Mock Question: A trial balance shows total debits of £15,640 and total credits of £15,560. What is the difference, and what type of error could cause this?
模拟题： 某试算平衡表显示借方总额为 15,640 英镑，贷方总额为 15,560 英镑。差额是多少？哪类错误可能导致这种情况？
Answer: Difference = £15,640 – £15,560 = £80. This imbalance suggests a single-entry error (e.g. a debit recorded without a matching credit, or a transposition error in writing the amount). Common causes include omitting one side of a transaction or arithmetic mistakes.
答案： 差额 = 15,640 英镑 – 15,560 英镑 = 80 英镑。这种不平衡表明存在单方记账错误（例如只记录了借方而没有对应的贷方，或在书写金额时发生数字颠倒）。常见原因包括遗漏交易的一侧，或运算错误。
7. Preparing an Income Statement | 编制损益表
The income statement (or profit and loss account) calculates the profit or loss over a period. It shows revenue minus cost of sales to give gross profit, then deducts expenses to arrive at net profit. Let’s practise with given figures.
损益表（或利润表）计算一个时期内的利润或亏损。它显示收入减去销售成本得到毛利润，然后扣除各项费用得出净利润。让我们用给定数据进行练习。
Mock Question: A business has the following information for a month: Sales revenue £12,000; Cost of sales £7,000; Wages £2,000; Rent £1,000. Prepare an income statement and find the net profit.
模拟题： 某企业当月有以下信息：销售收入 12,000 英镑；销售成本 7,000 英镑；工资 2,000 英镑；租金 1,000 英镑。请编制损益表并计算净利润。
Solution:
Gross Profit = Sales revenue – Cost of sales = £12,000 – £7,000 = £5,000.
毛利润 = 销售收入 – 销售成本 = 12,000 英镑 – 7,000 英镑 = 5,000 英镑。
Total Expenses = Wages + Rent = £2,000 + £1,000 = £3,000.
总费用 = 工资 + 租金 = 2,000 英镑 + 1,000 英镑 = 3,000 英镑。
Net Profit = Gross Profit – Total Expenses = £5,000 – £3,000 = £2,000.
净利润 = 毛利润 – 总费用 = 5,000 英镑 – 3,000 英镑 = 2,000 英镑。
Always present the income statement with three main sections: trading account (to find gross profit) and profit and loss account (to find net profit). The format makes it clear for users.
损益表应始终呈现三个主要部分：营业部分（计算毛利润）和损益部分（计算净利润）。这种格式让使用者一目了然。
8. Preparing a Statement of Financial Position | 编制财务状况表（资产负债表）
The statement of financial position (balance sheet) shows assets, liabilities and capital at a specific date. It is based on the accounting equation and lists non-current and current assets separately, then liabilities, and finally capital. The totals must balance.
财务状况表（资产负债表）展示特定日期的资产、负债和资本。它以会计等式为基础，将非流动资产和流动资产分开列示，然后是负债，最后是资本。总额必须平衡。
Mock Task: At year end, a business has: Equipment £10,000; Inventory £3,000; Cash £2,000; Bank overdraft £1,500; Trade payables £500. Calculate closing capital and construct the statement of financial position.
模拟任务： 年末某企业拥有：设备 10,000 英镑；存货 3,000 英镑；现金 2,000 英镑；银行透支 1,500 英镑；应付账款 500 英镑。计算期末资本并编制财务状况表。
Solution: Total Assets = Equipment + Inventory + Cash = £10,000 + £3,000 + £2,000 = £15,000.
解答： 总资产 = 设备 + 存货 + 现金 = 10,000 英镑 + 3,000 英镑 + 2,000 英镑 = 15,000 英镑。
Total Liabilities = Bank overdraft + Trade payables = £1,500 + £500 = £2,000.
总负债 = 银行透支 + 应付账款 = 1,500 英镑 + 500 英镑 = 2,000 英镑。
Capital = Total Assets – Total Liabilities = £15,000 – £2,000 = £13,000.
资本 = 总资产 – 总负债 = 15,000 英镑 – 2,000 英镑 = 13,000 英镑。
Presentation:
| Assets | £ |
| Equipment | 10,000 |
| Inventory | 3,000 |
| Cash | 2,000 |
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