Year 10 SQA Accounting: Unit Test Mock Paper Walkthrough | 十年级 SQA 会计：单元测试模拟卷解析

📚 Year 10 SQA Accounting: Unit Test Mock Paper Walkthrough | 十年级 SQA 会计：单元测试模拟卷解析

This walkthrough provides detailed solutions and explanations for a mock unit test designed to reflect SQA National 5 Accounting standards. Working through each question will help you reinforce double-entry principles, ledger posting, trial balance preparation, financial statement construction, and key adjustments such as accruals, prepayments, depreciation, and bank reconciliation. Use this guide actively — attempt each question before reading the solution to maximise your exam readiness.

本解析为一份反映SQA National 5会计标准的单元测试模拟卷提供详细解答与讲解。逐题练习将帮助你巩固复式记账原则、分类账过账、试算平衡表编制、财务报表编制，以及应计项目、预付项目、折旧和银行存款余额调节等关键调整。请在使用本指南前先尝试作答每一道题，以便最大程度提升应考能力。

1. Question 1: Classifying Accounts | 题目一：账户分类

The first question tests the ability to classify items into asset, liability, capital, income, or expense, and to state whether each increases on the debit or credit side. Correct classification is the foundation of double-entry bookkeeping.

第一道题考查将项目分类为资产、负债、资本、收入或费用的能力，并指出每类账户增加记在借方还是贷方。正确的分类是复式记账的基础。

Motor vehicles are a non-current asset. They increase on the debit side.

机动车辆属于非流动资产。借方表示增加。

A loan from the bank, repayable over five years, is a non-current liability. It increases on the credit side.

分五年偿还的银行贷款是一项非流动负债。贷方表示增加。

Sales represent income generated from trading. Income accounts increase on the credit side.

销售代表经营活动产生的收入。收入账户贷方增加。

Rent received is also income. It follows the same rule — credit to increase.

租金收入同样属于收入。遵循相同规则——贷方增加。

Inventory (stock of goods held for resale) is a current asset. Debit increases inventory.

存货（待售商品库存）是流动资产。借方增加存货。

The owner’s capital is an equity account. An increase is recorded as a credit.

所有者资本属于权益账户。增加记作贷方。

Drawings reduce equity. The drawings account increases on the debit side.

提款减少权益。提款账户借方增加。

Purchases (goods bought for resale) are an expense. Expenses increase with a debit.

购货（为转售而购入的商品）是一项费用。费用借方增加。

A bank overdraft is a current liability, as the business owes money to the bank. It increases on the credit side.

银行透支是一项流动负债，因为企业欠银行资金。贷方增加。

Stationery expense is an operating expense and increases with a debit entry.

文具费用是一项营业费用，借方增加。

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2. Question 2: Journal Entries for Transactions | 题目二：交易的分录

This question requires you to prepare the journal entries for five transactions. Each journal entry must follow the double-entry rule: for every transaction, total debits equal total credits.

本题要求为五笔交易编制日记账分录。每笔分录都必须遵循复式记账规则：每一笔交易中，借方总额等于贷方总额。

Transaction (a): The owner introduced £10,000 into the business bank account. Debit Bank £10,000 (asset increases); Credit Capital £10,000 (capital increases).

交易（a）：所有者向企业银行账户投入 £10,000。借记银行存款 £10,000（资产增加）；贷记资本 £10,000（资本增加）。

Transaction (b): Purchased goods on credit from K. Lee for £2,000. Debit Purchases £2,000 (expense increases); Credit Trade Payables (K. Lee) £2,000 (liability increases).

交易（b）：从K. Lee处赊购商品 £2,000。借记购货 £2,000（费用增加）；贷记应付账款（K. Lee） £2,000（负债增加）。

Transaction (c): Sold goods for cash £3,000, immediately banked. Debit Bank £3,000 (asset increases); Credit Sales £3,000 (income increases).

交易（c）：现销商品 £3,000，款项当即存入银行。借记银行存款 £3,000（资产增加）；贷记销售 £3,000（收入增加）。

Transaction (d): Paid rent £300 by cheque. Debit Rent £300 (expense increases); Credit Bank £300 (asset decreases).

交易（d）：以支票支付租金 £300。借记租金 £300（费用增加）；贷记银行存款 £300（资产减少）。

Transaction (e): The owner withdrew £500 cash from the bank for personal use. Debit Drawings £500 (drawings increase); Credit Bank £500 (asset decreases).

交易（e）：所有者从银行提取 £500 现金供个人使用。借记提款 £500（提款增加）；贷记银行存款 £500（资产减少）。

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3. Question 3: Posting to Ledger Accounts | 题目三：过账至总分类账

After journalising, the entries must be posted to the relevant ledger accounts and their balances calculated. Below is the posting summary for each account.

完成分录后，必须将分录过账至相应的分类账账户并计算出余额。以下是各账户的过账汇总。

Bank account: Debits – £10,000 (capital) and £3,000 (sales). Credits – £300 (rent) and £500 (drawings). Balance carried down = £10,000 + £3,000 − £300 − £500 = £12,200 (debit balance).

银行存款账户：借方 – £10,000（资本）和 £3,000（销售）。贷方 – £300（租金）和 £500（提款）。结转余额 = £10,000 + £3,000 − £300 − £500 = £12,200（借差）。

Capital account: Credit – £10,000. No debits. Balance c/d = £10,000 (credit balance).

资本账户：贷方 – £10,000。无借方。结转余额 £10,000（贷差）。

Purchases account: Debit – £2,000. No credits. Balance c/d = £2,000 (debit balance).

购货账户：借方 – £2,000。无贷方。结转余额 £2,000（借差）。

Sales account: Credit – £3,000. No debits. Balance c/d = £3,000 (credit balance).

销售账户：贷方 – £3,000。无借方。结转余额 £3,000（贷差）。

Rent account: Debit – £300. No credits. Balance c/d = £300 (debit balance).

租金账户：借方 – £300。无贷方。结转余额 £300（借差）。

Drawings account: Debit – £500. No credits. Balance c/d = £500 (debit balance).

提款账户：借方 – £500。无贷方。结转余额 £500（借差）。

Trade Payables (K. Lee) account: Credit – £2,000. No debits. Balance c/d = £2,000 (credit balance).

应付账款（K. Lee）账户：贷方 – £2,000。无借方。结转余额 £2,000（贷差）。

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4. Question 4: Extracting a Trial Balance | 题目四：编制试算平衡表

Using the closing balances from the ledger, a trial balance is prepared to check the arithmetic accuracy of the double-entry system. All debit balances are listed on the left and credit balances on the right; the totals must agree.

使用各分类账的期末余额编制试算平衡表，以验证复式记账系统的算术准确性。所有借差列在左侧，贷差列在右侧；两栏合计必须相等。

Debit balances: Bank £12,200; Purchases £2,000; Rent £300; Drawings £500. Total debits = £15,000.

借方余额：银行存款 £12,200；购货 £2,000；租金 £300；提款 £500。借方合计 = £15,000。

Credit balances: Capital £10,000; Sales £3,000; Trade payables £2,000. Total credits = £15,000.

贷方余额：资本 £10,000；销售 £3,000；应付账款 £2,000。贷方合计 = £15,000。

The trial balance balances at £15,000 on each side, which confirms that the double entries have been made correctly in terms of equal debits and credits.

试算平衡表两边均为 £15,000，这确认了复式记账在借贷金额相等方面是正确的。

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5. Question 5: Preparing an Income Statement | 题目五：编制利润表

The income statement (profit & loss account) matches sales revenue with the cost of goods sold and other expenses to determine the profit or loss for the period. You are given that closing inventory at the end of the

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