Case Study Practice: Small Business Accounting | 案例分析实战演练：小企业会计

📚 Case Study Practice: Small Business Accounting | 案例分析实战演练：小企业会计

Welcome to your Year 8 Edexcel Accounting case study workout. In this article you will work through a real‑world small business scenario, record transactions, prepare a trial balance, and finally produce the income statement and statement of financial position. Every step helps you link accounting rules to practice – exactly the skill expected in your course.

欢迎来到Year 8 Edexcel 会计案例分析实战演练。在本文中，你将处理一个真实的小企业情境：记录交易、编制试算平衡表，最后完成利润表和财务状况表。每一步都帮助你建立会计规则与实际操作之间的联系，这正是课程要求掌握的关键技能。

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1. Meet Amy’s Sweet Stall | 认识 Amy 的糖果摊

Amy decides to turn her love for sweets into a small business. On 1 April 2024 she puts £200 of her own savings into a business bank account. She will buy sweets, sell them at a local stall, pay a small rent, and even buy some stock on credit. By the end of the first week she wants to know if she made a profit and what her business is worth.

Amy 决定把自己对糖果的喜爱变成一门小生意。2024年4月1日，她把200英镑的个人储蓄存入企业的银行账户。她准备买进糖果、在当地摊位销售、支付一小笔租金，甚至赊购一些存货。到第一周结束时，她想知道自己是否盈利，以及她的企业价值多少。

Her transactions for the first week of April are as follows:

四月的第一周，她发生了以下交易：

• 1 Apr – Started business with £200 cash. / 4月1日 – 投入200英镑现金作为资本。
• 2 Apr – Bought sweets for cash £50. / 4月2日 – 用现金购买糖果，支付50英镑。
• 3 Apr – Sold half of the sweets for £80 cash; the original cost of those sweets was £25. / 4月3日 – 出售一半糖果，收到现金80英镑；这些糖果原来的成本为25英镑。
• 4 Apr – Paid stall rent £10 in cash. / 4月4日 – 支付摊位租金10英镑现金。
• 5 Apr – Bought more sweets on credit for £30. / 4月5日 – 赊购更多糖果，价值30英镑。
• 6 Apr – Sold some sweets for £60 cash; the cost of those sweets was £20. / 4月6日 – 销售了一些糖果，收到现金60英镑；这些糖果的成本为20英镑。
• 7 Apr – Paid a supplier £15 cash off the amount owed. / 4月7日 – 向供应商支付15英镑现金，偿还部分欠款。
• 8 Apr – Amy withdrew £20 cash for her personal use. / 4月8日 – Amy 提取20英镑现金供个人使用。

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2. The Dual Effect in Every Transaction | 每笔交易的双重影响

Before writing any formal entries, think about the ‘dual effect’. Every transaction changes at least two items in the accounting equation: Assets = Liabilities + Owner’s Equity. Amy’s capital injection increases both Cash (asset) and Capital (equity). Buying sweets reduces Cash but increases Inventory (another asset). Selling sweets for cash increases both Cash and Sales Revenue, while reducing Inventory and creating an expense called Cost of Goods Sold. Always look for both sides.

在写正式分录之前，先思考“双重影响”。每笔交易至少会改变会计等式中的两个项目：资产 = 负债 + 所有者权益。Amy 投入资本会同时增加现金（资产）和资本（权益）。购买糖果会减少现金但增加存货（另一种资产）。销售糖果收取现金不仅增加现金和销售收入，还会减少存货并产生一项叫作“销货成本”的费用。永远要看清交易的两面。

Assets = Liabilities + Owner’s Equity

资产 = 负债 + 所有者权益

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3. Recording the Transactions in a Journal | 在日记账中记录交易

A journal records each transaction in chronological order, showing the accounts to debit and credit. In Amy’s case we use simple accounts: Cash, Inventory, Accounts Payable, Capital, Sales Revenue, Cost of Goods Sold (COGS), Rent Expense, and Drawings.

日记账按时间顺序记录每一笔交易，注明应借记和贷记的账户。在 Amy 的案例中，我们使用简单的账户：现金、存货、应付账款、资本、销售收入、销货成本、租金费用和提款。

Here are the journal entries for Amy’s first week. DR means debit (left side) and CR means credit (right side).

下面是 Amy 第一周交易的日记账分录。DR 表示借记（左边），CR 表示贷记（右边）。

Date	Details	DR (£)	CR (£)
1 Apr	Cash Capital	200	200
2 Apr	Inventory Cash	50	50
3 Apr	Cash Sales Revenue Cost of Goods Sold Inventory	80 25	80 25
4 Apr	Rent Expense Cash	10	10
5 Apr	Inventory Accounts Payable	30	30
6 Apr	Cash Sales Revenue Cost of Goods Sold Inventory	60 20	60 20
7 Apr	Accounts Payable Cash	15	15
8 Apr	Drawings Cash	20	20

Every journal entry follows the rule: total debits equal total credits. For the sale on 3 April we have two parts – one to record the revenue (£80 cash inflow) and one to record the cost of the inventory sold (£25). This keeps the accounting records complete.

每一笔日记账都遵循“有借必有贷，借贷必相等”的原则。4月3日的销售由两部分组成：一部分记录收入（现金流入80英镑），另一部分记录已售存货的成本（25英镑）。这样就能保持会计记录的完整性。

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4. Posting to Ledger Accounts (T‑Accounts) | 过账到分类账户（T 形账户）

After the journal, we post each item to the relevant ledger account. Below are the T‑accounts for the eight accounts used. The balance on each account is shown in bold.

完成日记账后，我们将每笔金额过入相应的分类账户。下面是使用的八个 T 形账户，每个账户的余额以粗体显示。

Cash Account / 现金账户

Debit	Credit
1 Apr Capital 200 3 Apr Sales 80 6 Apr Sales 60	2 Apr Inventory 50 4 Apr Rent 10 7 Apr Accounts Payable 15 8 Apr Drawings 20
Balance c/d 245

Inventory, Accounts Payable, Capital and other accounts are also posted. The closing inventory balance is £35 (after purchases and cost of sales). Payables balance is £15. Capital stays at £200. Sales Revenue totals £140, COGS £45, Rent Expense £10, Drawings £20.

存货、应付账款、资本等账户同样进行过账。期末存货余额为35英镑（经采购和销货成本计算后）。应付账款余额为15英镑。资本保持在200英镑。销售收入总额140英镑，销货成本45英镑，租金费用10英镑，提款20英镑。

You should practise drawing T‑accounts on paper. Always put the date and the other account name, and finish with a balancing figure (balance c/d) carried down to the next period.

你应当在纸上练习绘制 T 形账户。务必写上日期和对方账户名称，最后用“余额结转下期”（balance c/d）得出期末余额。

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5. Preparing the Trial Balance | 编制试算平衡表

A trial balance lists all the closing balances from the ledger accounts. Its main purpose is to check that total Debit balances equal total Credit balances. If they do not, an error has been made.

试算平衡表列示所有分类账户的期末余额。其主要目的是检查借方余额合计是否等于贷方余额合计。如果不相等，说明存在错误。

Here is Amy’s trial balance as at 8 April 2024:

以下是 Amy 截至2024年4月8日的试算平衡表：

Account	Debit (£)	Credit (£)
Cash	245
Inventory	35
Accounts Payable		15
Capital		200
Sales Revenue		140
Cost of Goods Sold	45
Rent Expense	10
Drawings	20
Totals	355	355

The totals are equal (£355 = £355), so the books are arithmetically correct. Notice that Drawings is a debit balance because it reduces the owner’s equity, but it is not an expense.

总额相等（355英镑 = 355英镑），因此账目在算术上是正确的。请注意，提款是借方余额，因为它会减少所有者权益，但它并不是费用。

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6. Building the Income Statement | 编制利润表

The income statement shows the business’s performance over a period – in this case the first week. It follows the structure: Sales Revenue minus Cost of Goods Sold equals Gross Profit; then deduct other expenses to arrive at Net Profit.

利润表反映企业在一定期间内的经营业绩——在本例中是第一周。其结构为：销售收入减去销货成本等于毛利润；再扣除其他费用得出净利润。

Amy’s income statement for the week ended 8 April 2024:

Amy 编制的截至2024年4月8日的一周利润表：

Sales Revenue	£140
Less: Cost of Goods Sold	(£45)
Gross Profit	£95
Less: Rent Expense	(£10)
Net Profit	£85

Net Profit = Gross Profit – Other Expenses = £95 – £10 = £85

净利润 = 毛利润 – 其他费用 = 95英镑 – 10英镑 = 85英镑

The net profit of £85 belongs to the owner and will increase the capital in the statement of financial position. Remember, drawings are not shown in the income statement.

85英镑的净利润属于所有者，它将在财务状况表中增加资本。记住，提款不出现在利润表中。

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7. Constructing the Statement of Financial Position | 编制财务状况表

The statement of financial position (also called a balance sheet) shows what the business owns (assets), what it owes (liabilities), and the owner’s equity on a specific date – here 8 April 2024. It proves the accounting equation.

财务状况表（也叫资产负债表）列示了企业在特定日期（本案例为2024年4月8日）拥有的资产、承担的负债以及所有者权益。它验证了会计等式。

Assets
Cash	£245
Inventory	£35
Total Assets	£280
Liabilities
Accounts Payable	£15
Owner’s Equity
Capital	£200
Add: Net Profit	£85
Less: Drawings	(£20)
Total Equity	£265
Total Liabilities + Equity	£280

The equation balances: Total Assets £280 = Total Liabilities £15 + Total Equity £265. The statement confirms that Amy’s business owns more than it owes and has grown in value over the week.

等式平衡：总资产280英镑 = 负债15英镑 + 所有者权益265英镑。这张报表证实 Amy 的企业拥有的多于所欠的，并且在一周内价值有所增长。

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8. Why Profit Is Not the Same as Cash | 为何利润不等于现金

Many beginners think that making a profit means having the same amount of extra cash, but that is not true. Amy’s net profit is £85, yet her cash increased from £200 to £245 – a rise of only £45. Why? She still has £35 tied up in unsold inventory, she bought some inventory on credit, and she paid off some payables. Drawings also took out £20, which reduces cash but does not reduce profit.

许多初学者认为获得利润就意味着额外拥有同样金额的现金，但事实并非如此。Amy 的净利润为85英镑，而她的现金从200英镑增加到245英镑，只增加了45英镑。为什么呢？她还有35英镑的资金以未售出的存货形式存在，她赊购了一部分存货，并偿还了一些应付账款。此外，提款拿走了20英镑，这会减少现金但不减少利润。

Always analyse the difference between profit and cash flow. A business can be profitable but short of cash if too much money is tied up in inventory or debtors.

一定要学会分析利润与现金流之间的差别。如果过多资金被存货或应收账款占用，企业可能盈利却缺少现金。

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9. The Role of Drawings and Expenses | 提款与费用的区别

In Amy’s case there are two types of payments that reduce cash: expenses (rent) and drawings (money taken for personal use). Only expenses appear in the income statement. Drawings are recorded directly in the capital section of the statement of financial position. Mixing them up would overstate expenses and understate profit.

在 Amy 的案例中，有两种减少现金的支付：费用（租金）和提款（供个人使用的钱）。只有费用会出现在利润表中。提款直接计入财务状况表的资本部分。将两者混淆会导致费用被高估、利润被低估。

A simple rule: if the payment is for something that helps earn revenue (like rent, cost of stock), it is an expense. If it is for the owner’s personal benefit, it is drawings.

一个简单的规则：如果支付是为了获取收入的必要支出（如租金、存货成本），它就是费用；如果是出于所有者的个人利益，它就是提款。

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10. Checking the Accounting Equation at Every Stage | 在每个阶段检查会计等式

After every transaction the accounting equation must still hold. Let’s test two moments from Amy’s week:

每笔交易发生后，会计等式仍必须成立。让我们检验 Amy 一周中的两个时点：

After the initial capital injection (1 Apr): Assets = Cash £200; Liabilities = £0; Equity = £200. Equation holds.

初始投入资本后（4月1日）：资产 = 现金200英镑；负债 = 0英镑；权益 = 200英镑。等式成立。

After buying inventory on credit (5 Apr): Assets increase by £30 (Inventory) to £260; Liabilities increase by £30 (Payables) to £30; Equity remains £200. Equation continues to hold.

赊购存货后（4月5日）：资产增加30英镑（存货）达到260英镑；负债增加30英镑（应付账款）达到30英镑；权益仍为200英镑。等式依然成立。

This constant balancing is the heartbeat of double‑entry bookkeeping. Get into the habit of asking: ‘What is the second effect?’ every time you see a transaction.

这种恒等是复式记账的核心。要养成习惯，每当看到一笔交易时都问一句：“第二重影响是什么？”

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11. Top Tips for Case Study Exams | 案例分析考试的高分技巧

When you face a case study in your Edexcel exam, use this approach:

当你在 Edexcel 考试中遇到案例分析题时，请采用以下方法：

• Read the scenario twice and underline the amounts and dates. / 仔细阅读案例两遍，并在金额和日期下方划线。
• Identify each transaction’s dual effect immediately. / 立即识别每笔交易的双重影响。
• Write neat journal entries – always balancing debits and credits. / 工整地写出日记账分录——始终确保借贷平衡。
• Post to T‑accounts and calculate balances carefully. / 过入T形账户并仔细计算余额。
• Prepare a trial balance to catch any arithmetic mistakes. / 编制试算平衡表以发现算术错误。
• Build the income statement first, then the statement of financial position, because net profit is needed for the equity section. / 先编制利润表，再编制财务状况表，因为净利润是权益部分所需要的。
• Finally, check that total assets equal total liabilities plus equity. / 最后，检查总资产是否等于总负债加权益。

Practising step‑by‑step with a friendly case like Amy’s stall builds your confidence for any test scenario.

通过像 Amy 糖果摊这样友好的案例逐步练习，可以让你在任何考试情境中都充满信心。

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12. Conclusion: Turning Numbers into Stories | 总结：让数字讲述故事

Accounting is not just about numbers – it tells the story of a business. Through this case study you have seen how a handful of transactions shape Amy’s profit, her wealth, and her future decisions. The income statement tells her she made £85; the statement of financial position shows her business is worth £265. She can now decide whether to invest more, keep drawing money, or expand her stall – all informed by the records she kept.

会计不仅仅是数字——它讲述了一家企业的故事。通过这个案例，你看到了寥寥几笔交易如何塑造了 Amy 的利润、她的财富以及她未来的决策。利润表告诉她赚了85英镑；财务状况表

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