Year 7 WJEC Accounting: Winter Break Intensive Revision Plan | 7年级WJEC会计：寒假强化复习计划

📚 Year 7 WJEC Accounting: Winter Break Intensive Revision Plan | 7年级WJEC会计：寒假强化复习计划

Use the winter break to solidify your understanding of basic accounting principles. This 2-week plan organises daily tasks so you master key concepts such as the accounting equation, double-entry bookkeeping, trial balances and simple financial statements. By following the steps, you will return to school confident and ready for assessments.

利用寒假来巩固你对基本会计原理的理解吧。这份两周计划安排了每日任务，帮助你掌握关键概念，比如会计等式、复式记账、试算平衡表和简单的财务报表。按照步骤执行，你将充满信心地重返校园，为测评做好充分准备。

1. Why a Structured Revision Plan? | 为什么需要结构化复习计划？

A structured plan breaks down the syllabus into manageable daily goals. Without one, it is easy to overlook tricky topics like balancing ledger accounts or transferring figures to an income statement. A timetable also builds consistency, making each 30–45 minute session effective.

结构化计划将课程内容分解成易于管理的每日目标。如果没有计划，容易忽略一些棘手话题，比如平衡分类账或把数字转移到利润表上。时间表还能培养连贯性，让每次30至45分钟的复习都卓有成效。

Use a simple grid: list days from 1 to 14, then assign a focus for each day. Alternate ‘learning’ days (reading notes, watching explanations) with ‘doing’ days (solving questions, drawing T-accounts). Reserve the final two days for a mini mock exam and error review. Tick off completed tasks to stay motivated.

用一个简单的表格：列出1到14天，为每天指定一个重点。将“学习日”（阅读笔记、观看讲解）与“实践日”（做题目、绘制T型账户）交替进行。保留最后两天进行一次小型模拟考试和错题回顾。每完成一项任务就打勾，以保持动力。

2. Mastering Key Accounting Terms | 掌握关键会计术语

You cannot explain an income statement if you mix up ‘revenue’ and ‘profit’. Begin by creating a glossary. Write down definitions for: assets, liabilities, owner’s equity, revenue, expenses, debtors, creditors, capital, drawings, purchases, sales, and stock (inventory).

如果你混淆了“收入”和“利润”，就无法解释利润表。先从制作词汇表开始。写下以下名词的定义：资产、负债、所有者权益、收入、费用、债务人、债权人、资本、提款、采购、销售和存货（库存）。

Test yourself with flashcards. On one side write the term, on the other the definition and an example. For instance, ‘Asset: a resource controlled by the business, e.g. cash, equipment.’ Regular recall strengthens memory before you tackle numerical questions.

用闪卡自测。正面写术语，反面写定义和例子。例如，“资产：企业控制的资源，如现金、设备”。定期回忆能强化记忆，为处理数字题目打基础。

3. The Accounting Equation: The Heart of Accounting | 会计等式：会计的核心

The fundamental equation is:

基本等式是：

Assets = Liabilities + Owner’s Equity

Every transaction changes at least two elements but leaves the equation balanced. Write this equation on a note and keep it visible. Understanding it will help you see why double-entry works and how the balance sheet is structured.

每一笔交易至少改变两个要素，但等式始终保持平衡。把这个等式写在便条上放在显眼处。理解它能帮助你明白复式记账的原理以及资产负债表的结构。

Practise rewriting the equation as Owner’s Equity = Assets – Liabilities. Then build it into worked examples: if a business buys a £500 computer with cash, assets stay the same (one asset increases, another decreases). If it borrows £1,000, assets and liabilities both rise.

练习将等式改写为：所有者权益 = 资产 – 负债。然后将其用于实例：如果企业用现金购买一台500英镑的电脑，资产总额不变（一项资产增加，另一项减少）。如果借款1,000英镑，资产和负债同时增加。

4. Classifying Assets, Liabilities and Equity | 资产、负债和所有者权益的分类

Not all assets are the same. Learn to split them into non-current (fixed) assets held for more than one year, such as buildings and machinery, and current assets used within a year, such as inventory, trade receivables and cash. Similarly, liabilities divide into non-current (long-term loans) and current (trade payables, bank overdraft).

并非所有资产都一样。要学会将它们分为持有超过一年的非流动（固定）资产，如建筑和机器，以及一年内使用的流动资产，如存货、应收账款和现金。同样，负债分为非流动负债（长期贷款）和流动负债（应付账款、银行透支）。

Create a table with columns for non-current assets, current assets, non-current liabilities, current liabilities and equity. For a fictional business, list items like ‘delivery van £8,000’ under non-current assets and ‘amount owed to supplier £200’ under current liabilities. This classification is vital for building a balance sheet.

制作一个表格，列出非流动资产、流动资产、非流动负债、流动负债和权益。针对一家虚构企业，把“送货车 8,000英镑”列入非流动资产，“欠供应商款项 200英镑”列入流动负债。这种分类对于编制资产负债表至关重要。

5. Principles of Double-Entry Bookkeeping | 复式记账原理

Double-entry means every transaction has a debit entry and a credit entry of equal value. The rule: debit the receiver, credit the giver; for expenses and assets, increases are debits; for income, liabilities and equity, increases are credits.

复式记账意味着每笔交易都有相等金额的借方分录和贷方分录。规则是：借记接受方，贷记给予方；费用和资产增加记借方；收入、负债和权益增加记贷方。

Memorise the extended accounting equation to help: Assets + Expenses = Liabilities + Equity + Income. The left side increases with debits; the right side increases with credits. Draw T-accounts for cash, capital and a purchase. Record ‘Owner invests £2,000 cash’: debit cash £2,000, credit capital £2,000.

记住扩展的会计等式帮助记忆：资产 + 费用 = 负债 + 权益 + 收入。左边增加记借方，右边增加记贷方。为现金、资本和采购绘制T型账户。记录“所有者投入2,000英镑现金”：借记现金2,000英镑，贷记资本2,000英镑。

6. Recording Everyday Transactions | 记录日常交易

Apply double-entry to typical Year 7 transactions: purchase of stock for cash, sale of goods on credit, payment of rent, receipt of money from a debtor. For each, identify which accounts are affected, whether they increase or decrease, and enter the debit and credit sides.

将复式记账应用于典型的7年级交易：现金购买存货、赊销商品、支付租金、收到债务人付款。对每笔交易，确定受影响账户，判断增减，录入借方和贷方。

Example: Paid rent £300 by bank transfer. Rent (expense) increases → debit rent £300. Bank (asset) decreases → credit bank £300. Practise this until you can do it quickly. Use a workbook to record entries in a journal format: date, details, debit, credit.

示例：通过银行转账支付租金300英镑。租金（费用）增加 → 借记租金300英镑。银行（资产）减少 → 贷记银行300英镑。反复练习直到能快速完成。用练习册按照日记账格式记录分录：日期、摘要、借方、贷方。

7. Constructing a Trial Balance | 编制试算平衡表

A trial balance lists all ledger accounts and their closing balances at a particular date. Total debits must equal total credits. It checks the arithmetic accuracy of your double-entry records but does not prove that every entry is conceptually correct.

试算平衡表列示某一特定日期所有分类账户及其期末余额。借方总和必须等于贷方总和。它检验复式记录的计算准确性，但不能证明每笔分录在概念上完全正确。

From a set of T-accounts, extract the final balance on each account. List them with debit balances in one column and credit balances in another. Common errors to watch for: omission of an account, entering a balance in the wrong column, or transposing digits (e.g., £54 instead of £45).

从一组T型账户中提取每个账户的最终余额。将它们列出，借方余额列一栏，贷方余额列另一栏。需要留意的常见错误有：漏记账户、将余额错填至另一栏，或数字颠倒（如把45英镑写成54英镑）。

8. Preparing an Income Statement | 编制利润表

The income statement shows whether a business made a profit or loss. The simple structure for Year 7 starts with Sales revenue, subtracts Cost of sales to find Gross profit, then deducts Expenses to arrive at Net profit.

利润表显示企业是盈利还是亏损。7年级学习的简单结构从销售收入开始，减去销售成本得出毛利，再减去各项费用得到净利润。

Net Profit = Sales – Cost of Sales – Expenses

Set up a vertical statement:

编制竖向格式报表：

Sales
Less Cost of Sales: (Opening inventory + Purchases – Closing inventory)
= Gross Profit
Less Expenses: rent, wages, electricity, etc.
= Net Profit

Work through an example: Sales £5,000, Opening inventory £300, Purchases £2,000, Closing inventory £500, Rent £600, Wages £400. Gross profit = £5,000 – (£300+£2,000–£500) = £3,200. Net profit = £3,200 – £600 – £400 = £2,200.

销售
减：销售成本：（期初存货 + 采购 – 期末存货）
= 毛利
减：费用：租金、工资、电费等
= 净利润

练习一个例子：销售5,000英镑，期初存货300英镑，采购2,000英镑，期末存货500英镑，租金600英镑，工资400英镑。毛利 = 5,000 – (300+2,000–500) = 3,200英镑。净利润 = 3,200 – 600 – 400 = 2,200英镑。

9. Building a Balance Sheet | 构建资产负债表

A balance sheet shows the financial position: what the business owns and owes on a specific day. It is set out with non-current assets at the top, then current assets, total assets, then equity and liabilities. Again, Assets = Liabilities + Equity.

资产负债表反映财务状况：企业在特定日期拥有什么、欠什么。编制时将非流动资产置于顶部，然后是流动资产、资产总计，再是权益和负债。再次验证：资产 = 负债 + 权益。

Follow this layout:

Non-current assets: Equipment, vehicles (at net book value)
Current assets: Inventory, trade receivables, bank, cash
Total assets
Capital (opening capital + net profit – drawings)
Non-current liabilities: Loan
Current liabilities: Trade payables, overdraft
Total equity and liabilities (must equal total assets)

Take figures from a trial balance and from the income statement’s net profit to complete it. Common mistake: forgetting to add net profit to capital. Practise with a simple set: net profit £1,200, opening capital £4,000, drawings £300; closing capital = £4,900.

非流动资产：设备、车辆（按账面净值）
流动资产：存货、应收账款、银行存款、现金
资产总计
资本（期初资本 + 净利润 – 提款）
非流动负债：贷款
流动负债：应付账款、透支
权益与负债总计（必须等于资产总计）

从试算平衡表和利润表的净利润中获取数字来完成。常见错误：忘记将净利润加到资本中。用简单数据练习：净利润1,200英镑，期初资本4,000英镑，提款300英镑；期末资本 = 4,900英镑。

10. Practice, Test and Reflect | 练习、测试与反思

In the final days, complete a past paper or teacher-made test covering all topics. Time yourself and work in silence. Afterwards, use a mark scheme to identify weak areas. Go back to your notes for those topics and re-attempt the questions.

在最后几天，完成一份涵盖所有话题的往年试卷或教师自编测试。自己计时并安静作答。之后利用评分方案找出薄弱环节，回顾对应笔记并重新尝试那些题目。

Keep an error log: date, topic, mistake, correct approach. For example: ‘Topic: Trial balance – entered rent received in wrong column. correction: rent received is a credit.’ Review this log on the morning before school resumes. The reflection process turns mistakes into lasting knowledge.

建立错题日志：日期、话题、错误、正确做法。例如：“话题：试算平衡表——将租金收入填入错误栏。更正：租金收入是贷方。”恢复上课前的早晨复习这份日志。反思过程能将错误转化为持久的知识。

Published by TutorHao | Accounting Revision Series | aleveler.com

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Year 7 WJEC Accounting: Winter Break Intensive Revision Plan | 7年级WJEC会计：寒假强化复习计划