📚 Mock Unit Test Analysis for Year 10 OCR Accounting | Year 10 OCR 会计单元测试模拟卷解析
This article provides a detailed walkthrough of a mock unit test designed for Year 10 students following the OCR GCSE Accounting specification. Each section explains a typical exam-style question, demonstrates the correct approach, and highlights common pitfalls. The goal is to strengthen your understanding of fundamental accounting principles such as double-entry, trial balances, and financial statements.
本文为修读 OCR GCSE 会计课程的 Year 10 学生详细解析一套单元模拟卷。每一节讲解一道典型试题，演示正确解题方法并点出常见错误，旨在帮助你巩固复式记账、试算平衡表与财务报表等核心会计原理。
1. Source Documents and Books of Prime Entry | 原始凭证与原始分录簿
A business purchases goods on credit from a supplier and receives an invoice. Identify the source document and the book of prime entry where this transaction should first be recorded. Explain why it is important to use the correct book of prime entry.
某企业赊购货物并收到一张发票。请指出该交易的原始凭证和应首先记录该交易的原始分录簿，并说明使用正确的原始分录簿为何重要。
Source document: Purchase invoice. Book of prime entry: Purchases day book (or purchases journal). It is essential because the purchases day book summarises all credit purchases before they are posted to the general ledger, reducing the risk of omission and making it easier to trace transactions during an audit.
原始凭证：购货发票。原始分录簿：购货日记账（进货簿）。其重要性在于，购货日记账可将所有赊购业务汇总后再过入总账，既能降低漏记风险，也便于审计时追溯交易。
2. Accounting Equation | 会计等式
A sole trader has total assets of £85,000 and total liabilities of £32,000. Calculate the capital. Later, the owner introduces an additional £10,000 cash and the business takes out a bank loan of £15,000. Determine the new capital and show the accounting equation after these events.
某个体经营者拥有总资产 85,000 英镑，总负债 32,000 英镑。计算其资本。随后，业主追加投入现金 10,000 英镑，企业取得银行贷款 15,000 英镑。求新的资本额，并列示这些事项发生后的会计等式。
Initial capital = Assets – Liabilities = £85,000 – £32,000 = £53,000. After the owner introduces £10,000, assets increase by cash and capital increases by £10,000, so capital becomes £63,000. The bank loan increases both assets (cash) and liabilities by £15,000. Therefore, new total assets = £85,000 + £10,000 + £15,000 = £110,000; liabilities = £32,000 + £15,000 = £47,000; capital = £63,000. Equation: £110,000 = £47,000 + £63,000.
初始资本 = 资产 – 负债 = 85,000 英镑 – 32,000 英镑 = 53,000 英镑。业主投入 10,000 英镑后，现金资产增加，资本也增加 10,000 英镑，资本变为 63,000 英镑。银行贷款使现金资产和负债同时增加 15,000 英镑。因此，新的总资产 = 85,000 + 10,000 + 15,000 = 110,000 英镑；负债 = 32,000 + 15,000 = 47,000 英镑；资本 = 63,000 英镑。等式：110,000 英镑 = 47,000 英镑 + 63,000 英镑。
3. Double-Entry Rules | 复式记账规则
For each of the following transactions, state the account to be debited and the account to be credited: (a) Bought office furniture by cheque. (b) Returned damaged goods to a credit supplier. (c) Owner took cash for personal use. (d) Received rent from a tenant in cash.
针对下列各项交易，指出应借记和应贷记的账户：(a) 用支票购买办公家具。 (b) 将损坏商品退回给赊账供应商。 (c) 业主提取现金自用。 (d) 收到租户支付的现金租金。
(a) Debit Office Furniture, Credit Bank. (b) Debit Trade Payables (creditor’s account), Credit Purchases Returns. (c) Debit Drawings, Credit Cash. (d) Debit Cash, Credit Rent Income. Remember, every transaction affects at least two accounts and the total debits must equal total credits.
(a) 借记办公家具，贷记银行存款。 (b) 借记应付账款（供应商账户），贷记购货退回。 (c) 借记提款，贷记现金。 (d) 借记现金，贷记租金收入。请记住，每笔交易至少影响两个账户，且借方总额必须等于贷方总额。
4. Journal Entries for Correction of Errors | 更正错误的日记账分录
The purchase of a delivery van for £18,000 was incorrectly recorded as Motor Expenses. The payment was made by bank transfer. Prepare the journal entry to correct this error, including a brief narrative.
一笔 18,000 英镑的送货车购买被错误地记作汽车费用，款项通过银行转账支付。请编制更正此错误的日记账分录，并附简要说明。
The correction requires transferring the amount from Motor Expenses to the correct asset account. Journal entry:
Dr. Delivery Van £18,000
Cr. Motor Expenses £18,000
(Narrative: Being correction of vehicle purchase wrongly debited to expenses.) Alternatively, if the original entry was Dr. Motor Expenses, Cr. Bank, then the correction debits the van account and credits expenses to reverse the error without affecting bank.
需将金额从汽车费用转至正确的资产账户。日记账分录：
借：送货车 18,000 英镑
贷：汽车费用 18,000 英镑
（说明：更正误记入费用的车辆购置款。）
如果原分录已借记汽车费用、贷记银行存款，该更正分录则借记车辆账户并贷记费用，在不影响银行存款的情况下冲销错误。
5. Posting to Ledger Accounts and Balancing | 过入分类账及结出余额
A Purchases Ledger Control account shows the following entries: Opening credit balance £4,200, credit purchases £14,600, returns outwards £1,100, payments to suppliers £13,800, and discount received £400. Calculate the closing balance of trade payables and state whether it is a debit or credit balance.
购货分类账统驭账户显示如下记录：期初贷方余额 4,200 英镑，赊购 14,600 英镑，购货退回 1,100 英镑，支付供应商款项 13,800 英镑，以及已获折扣 400 英镑。计算应付账款的期末余额，并说明是借方还是贷方余额。
Working: Opening credit balance £4,200 + Credit purchases £14,600 = £18,800. Less: Returns £1,100 + Payments £13,800 + Discount received £400 = £15,300. Closing credit balance = £18,800 – £15,300 = £3,500. This is a credit balance because the business owes money to suppliers.
计算过程：期初贷方余额 4,200 英镑 + 赊购 14,600 英镑 = 18,800 英镑。减去：退货 1,100 英镑 + 付款 13,800 英镑 + 折扣 400 英镑 = 15,300 英镑。期末贷方余额 = 18,800 – 15,300 = 3,500 英镑。此为贷方余额，因为企业尚欠供应商款项。
6. Trial Balance Extraction | 试算平衡表的编制
The following balances were extracted from the ledger of a business: Cash £2,400, Capital £20,000, Sales £34,500, Purchases £19,200, Rent £4,800, Wages £11,200, Trade Payables £3,600, Equipment £16,000, and Drawings £2,500. Prepare a trial balance as at 31 December and confirm whether it balances. If there is a difference, suggest a possible error.
从某企业分类账中提取出以下余额：现金 2,400 英镑、资本 20,000 英镑、销售收入 34,500 英镑、购货 19,200 英镑、租金 4,800 英镑、工资 11,200 英镑、应付账款 3,600 英镑、设备 16,000 英镑、提款 2,500 英镑。编制截至 12 月 31 日的试算平衡表，并确定是否平衡。如有差额，请指出可能的差错。
Trial Balance:
Debits: Cash £2,400, Purchases £19,200, Rent £4,800, Wages £11,200, Equipment £16,000, Drawings £2,500. Total debits = £56,100.
Credits: Capital £20,000, Sales £34,500, Trade Payables £3,600. Total credits = £58,100.
The trial balance does not balance (difference £2,000). A possible error is that a credit entry of £2,000 was omitted from the sales or capital account, or a debit entry was overstated by that amount. The difference is divisible by 2, which might indicate a debit recorded as a credit or vice versa.
试算平衡表：
借方：现金 2,400、购货 19,200、租金 4,800、工资 11,200、设备 16,000、提款 2,500，借方合计 56,100 英镑。
贷方：资本 20,000、销售收入 34,500、应付账款 3,600，贷方合计 58,100 英镑。
试算表不平衡，差额为 2,000 英镑。可能的错误是：销售收入或资本账户遗漏了一笔 2,000 英镑的贷方记录，或某项借方金额多记了该数额。差额可被 2 整除，通常暗示某一笔金额错记了借贷方向。
7. Income Statement for a Service Business | 服务型企业的利润表
A cleaning business has the following account balances for the year ended 30 June: Fees earned £67,000, Cleaning supplies used £8,900, Rent £12,000, Wages £22,500, Depreciation £3,200, Sundry expenses £1,400. Prepare the income statement and calculate the net profit.
一家清洁公司截至 6 月 30 日的年度账户余额如下：服务费收入 67,000 英镑、已耗用品 8,900 英镑、租金 12,000 英镑、工资 22,500 英镑、折旧 3,200 英镑、杂项费用 1,400 英镑。编制利润表并计算净利润。
Income Statement for the year ended 30 June:
Revenue (Fees earned) £67,000
Less Expenses:
Cleaning supplies £8,900
Rent £12,000
Wages £22,500
Depreciation £3,200
Sundry expenses £1,400
Total expenses £48,000
Net profit = £67,000 – £48,000 = £19,000.
利润表（截至 6 月 30 日止年度）：
收入（服务费）67,000 英镑
减：费用
用品 8,900 英镑
租金 12,000 英镑
工资 22,500 英镑
折旧 3,200 英镑
杂项费用 1,400 英镑
费用合计 48,000 英镑
净利润 = 67,000 – 48,000 = 19,000 英镑。
8. Statement of Financial Position | 财务状况表
Using the net profit calculated in the previous question and the following additional information: Opening capital £34,000, Drawings £15,000, Equipment at net book value £28,000, Trade receivables £4,500, Cash at bank £3,700, and Trade payables £2,200. Prepare the statement of financial position as at 30 June and verify that the accounting equation holds.
利用上一题的净利润和下列补充资料：期初资本 34,000 英镑、提款 15,000 英镑、设备账面净值 28,000 英镑、应收账款 4,500 英镑、银行存款 3,700 英镑、应付账款 2,200 英镑。编制截至 6 月 30 日的财务状况表，并验证会计等式是否成立。
Closing capital = Opening capital + Net profit – Drawings = £34,000 + £19,000 – £15,000 = £38,000.
Non-current assets: Equipment £28,000.
Current assets: Trade receivables £4,500 + Cash at bank £3,700 = £8,200.
Total assets = £28,000 + £8,200 = £36,200.
Current liabilities: Trade payables £2,200.
Net assets = £36,200 – £2,200 = £34,000? Wait, the calculation must match capital. Recalculate: Total assets £36,200 minus total liabilities £2,200 = £34,000. But closing capital is £38,000, so there is an inconsistency. This highlights a common error – check figures: Opening capital £34,000 + net profit £19,000 – drawings £15,000 = £38,000. However, total assets – liabilities = £28,000 + £4,500 + £3,700 – £2,200 = £34,000. The difference of £4,000 suggests a missing asset or overstated liability. This is an opportunity to discuss that the trial balance must agree before statements are prepared. Assuming instead there is a vehicle missing? For the purpose of this exercise, assume we correct receivables to £8,500. Then total assets = £28,000 + £8,500 + £3,700 = £40,200; less liabilities £2,200 = £38,000, matching capital.
期末资本 = 期初资本 + 净利润 – 提款 = 34,000 + 19,000 – 15,000 = 38,000 英镑。
非流动资产：设备 28,000 英镑。
流动资产：应收账款 4,500 英镑 + 银行存款 3,700 英镑 = 8,200 英镑。
资产合计 = 28,000 + 8,200 = 36,200 英镑。
流动负债：应付账款 2,200 英镑。
净资产 = 36,200 – 2,200 = 34,000 英镑，与期末资本 38,000 英镑不符。这体现出常见错误：试算平衡后才能编表。这说明可能遗漏了一项资产。假设应收账款应为 8,500 英镑，则资产合计 = 28,000 + 8,500 + 3,700 = 40,200 英镑，减去负债 2,200 英镑后净资产 38,000 英镑，与资本相等。解析时应强调数据勾稽关系。
9. Depreciation Calculation | 折旧计算
Equipment costing £40,000 is expected to have a residual value of £4,000 after 6 years. Calculate the annual depreciation using the straight-line method. Then prepare the journal entry to record a full year’s depreciation, and show how the equipment would appear in the statement of financial position after two years.
某设备成本 40,000 英镑，预计使用 6 年后残值为 4,000 英镑。用直线法计算年折旧额。然后编制记录全年折旧的日记账分录，并说明两年后该设备在财务状况表中如何列示。
Annual depreciation = (Cost – Residual value) ÷ Useful life = (£40,000 – £4,000) ÷ 6 = £6,000. Journal: Dr. Depreciation Expense £6,000, Cr. Accumulated Depreciation – Equipment £6,000. After two years, accumulated depreciation = £12,000, so carrying amount = £40,000 – £12,000 = £28,000. This is shown under non-current assets as ‘Equipment at net book value £28,000’.
年折旧额 = (成本 – 残值) ÷ 使用年限 = (40,000 – 4,000) ÷ 6 = 6,000 英镑。日记账分录：借：折旧费用 6,000 英镑，贷：累计折旧——设备 6,000 英镑。两年后累计折旧为 12,000 英镑，账面金额 = 40,000 – 12,000 = 28,000 英镑，在非流动资产下列示为“设备账面净值 28,000 英镑”。
10. Provision for Doubtful Debts | 坏账准备
A business has trade receivables of £27,000 at its year end. It decides to create a provision for doubtful debts equal to 4% of trade receivables. The existing provision from last year is £600. Calculate the increase in provision required and explain the double entry needed. Show how trade receivables and the provision are reported in the statement of financial position.
某企业期末应收账款余额为 27,000 英镑，决定按应收账款的 4% 计提坏账准备。上年结转的坏账准备余额为 600 英镑。计算本期应增加的坏账准备并说明所需的复式记账。列示应收账款和坏账准备在财务状况表中的列报方式。
New provision required = 4% × £27,000 = £1,080. Increase in provision = £1,080 – £600 = £480. Double entry: Dr. Provision for Doubtful Debts Expense (Income Statement) £480, Cr. Provision for Doubtful Debts (Balance Sheet) £480. In the statement of financial position, trade receivables are shown at £27,000 less provision £1,080, giving a net figure of £25,920. The provision is deducted directly from the receivables total.
所需新准备 = 27,000 英镑 × 4% = 1,080 英镑。应增加额 = 1,080 – 600 = 480 英镑。复式记账：借：坏账准备费用（计入利润表）480 英镑，贷：坏账准备（计入资产负债表）480 英镑。在财务状况表中，应收账款按 27,000 英镑减去 1,080 英镑准备后，以净额 25,920 英镑列示，准备直接从应收账款总额中扣减。
Published by TutorHao | Accounting Revision Series | aleveler.com
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