Lemonade Stand Case Study Drill | 柠檬水小摊案例分析实战演练

📚 Lemonade Stand Case Study Drill | 柠檬水小摊案例分析实战演练

Case studies bring accounting to life. In this practical drill, you will follow Emma as she starts a small lemonade stand. You will learn how to record her transactions, prepare ledger accounts, extract a trial balance, and produce financial statements. By the end, you will have completed a full accounting cycle for a simple business—perfect for your Year 8 CIE revision.

案例分析让会计变得鲜活。在这个实战演练中，你将跟随 Emma 经营一个小柠檬水摊。你将学习如何记录她的交易、登记分类账账户、编制试算平衡表并作出财务报表。完成案例后，你将完成一个简单企业的完整会计循环——非常适合八年级 CIE 复习。

1. The Business Scenario | 业务场景

Emma decides to start a lemonade stand during the summer holidays. On 1 June, she invests $50 of her own savings. Over the next few days, she makes the following transactions:

Emma 决定在暑假期间开一个柠檬水小摊。6 月 1 日，她投入自己的 50 美元储蓄。此后几天，她进行了以下交易：

On 2 June, she buys a wooden stand (equipment) for $15 cash. On 3 June, she purchases lemons, sugar and cups (raw materials) for $10 cash. On 4 June, she pays $2 to a friend for cleaning the surrounding area. Finally, on 5 June, she sells all her lemonade and earns $30 cash.

6 月 2 日，她以现金 15 美元购买一个木制摊位（设备）。6 月 3 日，她用现金 10 美元购买柠檬、糖和杯子（原材料）。6 月 4 日，她支付 2 美元给朋友清洁摊位周围区域。最后，6 月 5 日，她卖出所有柠檬水获得 30 美元现金。

These five transactions form the basis of our case study. We will use them to practise the complete accounting process.

这五笔交易构成了我们案例分析的基础。我们将利用它们来练习完整的会计流程。

2. Analysing the Transactions | 交易分析

Before recording anything, it is essential to understand how each transaction affects the accounting equation and which accounts are involved. Let’s analyse the five events:

在记录之前，必须理解每笔交易如何影响会计等式以及涉及哪些账户。我们来分析这五个事件：

• Investment: Assets (Cash) increase by $50, and Capital increases by $50. This is introduced by the owner.
• Equipment purchase: Asset (Equipment) increases by $15, while Asset (Cash) decreases by $15. Total assets remain unchanged.
• Raw materials purchase: This is an expense. Cash decreases by $10, and an expense (Raw materials cost) increases, which will later reduce profit.
• Cleaning payment: Cash decreases by $2, and another expense (Cleaning expense) is incurred.
• Sales: Revenue increases by $30, and Cash increases by $30. This is the income earned from selling lemonade.

• 投资： 资产（现金）增加 50 美元，资本增加 50 美元。这是业主投入的资金。
• 购买设备： 资产（设备）增加 15 美元，同时资产（现金）减少 15 美元。总资产不变。
• 购买原材料： 这是一项费用。现金减少 10 美元，费用（原材料成本）增加，后续将减少利润。
• 支付清洁费： 现金减少 2 美元，另一项费用（清洁费）发生。
• 销售： 收入增加 30 美元，现金增加 30 美元。这是销售柠檬水赚取的收入。

Notice that every transaction maintains the balance of the fundamental equation Assets = Capital + Liabilities. Here, there are no liabilities, so Assets always equal Capital.

请注意，每笔交易都保持基本等式平衡：资产 = 资本 + 负债。在这里没有负债，因此资产始终等于资本。

3. Recording Transactions in Ledger Accounts | 登记分类账账户

We now record each transaction using double-entry bookkeeping. For every debit, there must be an equal credit. We will open ledger accounts for Cash, Equipment, Capital, Sales, Raw materials cost and Cleaning expense.

现在我们用复式记账法记录每笔交易。每一笔借方必有等额的贷方。我们将开设以下分类账账户：现金、设备、资本、销售收入、原材料成本和清洁费用。

Let’s begin with the first transaction. Emma invests $50. We debit Cash $50 and credit Capital $50. The Cash T-account after all transactions looks like this:

我们从第一笔交易开始。Emma 投入 50 美元。我们借记现金 50 美元，贷记资本 50 美元。所有交易完成后的现金 T 型账户如下：

类似地，其他账户的记录如下：设备账户借记 15 美元（购入）；资本账户贷记 50 美元；原材料费用借记 10 美元；清洁费用借记 2 美元；销售收入贷记 30 美元。

For completeness, here are the other T-accounts. Equipment: Debit $15. Capital: Credit $50. Raw materials cost: Debit $10. Cleaning expense: Debit $2. Sales: Credit $30.

为完整起见，其他 T 型账户如下：设备：借方 15 美元。资本：贷方 50 美元。原材料成本：借方 10 美元。清洁费用：借方 2 美元。销售收入：贷方 30 美元。

4. Balancing the Ledger Accounts | 结平分类账账户

At the end of the period, each ledger account must be balanced to find the closing balance. For asset and expense accounts, the closing balance is normally a debit balance. For income and capital accounts, it is a credit balance.

期末每个分类账账户都必须结平以得到期末余额。对于资产和费用类账户，期末余额通常是借方余额。对于收入和资本类账户，通常是贷方余额。

We calculate the balance in the Cash account by totalling both sides. Debit total = $50 + $30 = $80. Credit total = $15 + $10 + $2 = $27. The balancing figure is $80 − $27 = $53 debit. This is shown as ‘Balance c/d’ on the credit side, carried down as a debit opening balance for next period.

我们通过合计两边来计算现金账户的余额。借方总额 = 50 美元 + 30 美元 = 80 美元。贷方总额 = 15 美元 + 10 美元 + 2 美元 = 27 美元。平衡数字为 80 − 27 = 53 美元（借方）。这在贷方一侧显示为“结转余额”，并作为下期期初借方余额移下。

Here is the Cash account after balancing:

以下是结平后的现金账户：