📚 Year 8 Cambridge Accounting: Case Study Practical Exercises | Year 8 Cambridge 会计：案例分析实战演练
In Year 8 Cambridge Accounting, applying your knowledge to real-life case studies is one of the best ways to prepare for exams and truly understand how businesses record and report their finances. This article walks you through a complete case study for a small plant nursery, demonstrating each step from recording transactions to preparing financial statements and analysing the results.
在Year 8剑桥会计课程中，将所学知识应用到真实案例中是备考和深入理解企业如何记录与报告财务的最佳方法之一。本文将带你完成一个关于小型植物苗圃的完整案例研究，演示从记录交易到编制财务报表并分析结果的每一步。
1. Getting Started with the Case Study | 案例研究入门
Green Gardens Nursery is a new business selling plants and gardening supplies. The owner, Ms. Li, started the business on 1 June 2024 with £5,000 of her own savings. The business uses the double-entry system and prepares financial statements at the end of each month. To keep things clear, we will work through all the transactions that happened in June and see how they affect the accounting records.
绿园苗圃是一家新开业的销售植物和园艺用品的企业。所有者李女士于2024年6月1日用自己的积蓄£5,000创办了这家企业。该企业采用复式记账系统，并在每月末编制财务报表。为清晰起见，我们将逐一处理六月份发生的所有交易，并观察它们如何影响会计记录。
The accounting equation Assets = Liabilities + Capital will be our foundation. Every transaction changes at least two items in this equation, and total debits must always equal total credits. This case study will help you see that rule in action.
会计等式 资产 = 负债 + 资本 将是我们的基础。每笔交易至少会改变等式中的两个项目，而且借方总额必须始终等于贷方总额。本案例研究将帮助你看到这一规则的实际运用。
2. Analysing the Transactions Step by Step | 逐步分析交易
Below are the transactions for Green Gardens Nursery during June. We will analyse each one to identify which accounts are affected and whether they increase or decrease.
以下是绿园苗圃六月份的交易。我们将逐一分析每笔交易，确定哪些账户受到影响以及它们是增加还是减少。
Transaction 1: 1 June – Owner invested £5,000 cash into the business. This increases the asset Cash by £5,000 and increases Capital by £5,000.
交易1：6月1日 – 所有者向企业投入现金£5,000。这使资产现金增加£5,000，同时资本增加£5,000。
Transaction 2: 2 June – Purchased equipment for £1,200 cash. The asset Equipment increases by £1,200, while the asset Cash decreases by £1,200.
交易2：6月2日 – 以现金£1,200购买设备。资产设备增加£1,200，而资产现金减少£1,200。
Transaction 3: 3 June – Bought inventory (plants) on credit for £800. The asset Inventory increases by £800, and the liability Trade Payables increases by £800.
交易3：6月3日 – 赊购存货（植物），价值£800。资产存货增加£800，负债应付账款增加£800。
Transaction 4a: 5 June – Made cash sales of £600. This increases Cash by £600 and increases Sales Revenue by £600.
交易4a：6月5日 – 实现现金销售£600。这使现金增加£600，销售收入增加£600。
Transaction 4b: 5 June – The cost of the goods sold in the cash sale was £300. Inventory decreases by £300, and the expense Cost of Sales increases by £300.
交易4b：6月5日 – 该笔现金销售所售商品的成本为£300。存货减少£300，费用销售成本增加£300。
Transaction 5: 10 June – Paid wages of £200 in cash. Cash decreases by £200, and Wages Expense increases by £200.
交易5：6月10日 – 以现金支付工资£200。现金减少£200，工资费用增加£200。
Transaction 6a: 15 June – Sold goods on credit to a customer for £400. The asset Trade Receivables increases by £400, and Sales Revenue increases by £400.
交易6a：6月15日 – 向客户赊销商品£400。资产应收账款增加£400，销售收入增加£400。
Transaction 6b: 15 June – The cost of the goods sold on credit was £200. Inventory decreases by £200, and Cost of Sales increases by £200.
交易6b：6月15日 – 该笔赊销商品的成本为£200。存货减少£200，销售成本增加£200。
Transaction 7: 20 June – Received £300 cash from the credit customer. Cash increases by £300, and Trade Receivables decreases by £300.
交易7：6月20日 – 收到赊销客户支付的现金£300。现金增加£300，应收账款减少£300。
Transaction 8: 25 June – Paid £500 cash to the supplier for the inventory bought on credit. Trade Payables decreases by £500, and Cash decreases by £500.
交易8：6月25日 – 向供应商支付现金£500，偿还赊购存货的款项。应付账款减少£500，现金减少£500。
Transaction 9: 30 June – Recorded depreciation of equipment for the month, £100. This creates an expense (Depreciation Expense) of £100 and reduces the carrying value of Equipment through Accumulated Depreciation of £100.
交易9：6月30日 – 记录当月设备折旧£100。这产生折旧费用£100，并通过累计折旧£100减少设备的账面价值。
After these entries, the closing inventory is automatically £300 (opening £0 + purchases £800 − cost of sales £500), so no further adjustment is needed.
经过这些分录后，期末存货自动为£300（期初0 + 购货800 – 销售成本500），因此无需再做其他调整。
3. Posting to Ledger Accounts | 过人分类账
Now that we have analysed each transaction, we post the effects to T-accounts. Each account has a debit (left) side and a credit (right) side. The double-entry rule means every transaction is entered twice: once as a debit and once as a credit.
既然我们已经分析了每笔交易，我们就可以将影响过账到T型账户。每个账户都有借方（左边）和贷方（右边）。复式记账规则意味着每笔交易都要记入两次：一次作为借方，一次作为贷方。
Cash Account – This asset account receives debits for cash inflows (investment, cash sales, receipt from debtor) and credits for cash outflows (equipment, wages, payment to supplier).
现金账户 – 该资产账户在现金流入时记入借方（投资、现金销售、债务人还款），在现金流出时记入贷方（购买设备、支付工资、向供应商付款）。
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