📚 Case Study Walkthrough: Edexcel Year 11 Accounting | 案例分析实战演练：Edexcel 11年级会计
Welcome to this step-by-step case study walkthrough designed for Year 11 Edexcel Accounting students. Mastering case studies is essential for tackling the longer structured questions in your exam, where you must apply double-entry, adjustments, and preparation of financial statements. Through the fictional business ‘CityStyle Traders’, a mid-sized clothing retailer, you will see how raw transaction data is transformed into a full set of final accounts. The company’s reporting date is 31 December 20X8, and you will work through extracting a trial balance, making adjustments for depreciation, accruals, prepayments, irrecoverable debts, and closing inventory, and finally producing the income statement and statement of financial position.
欢迎来到这篇为 Year 11 Edexcel 会计学生设计的分步案例分析实战演练。掌握案例分析是应对考试中较长的结构性问题关键，你必须应用复式记账、调整分录和财务报表的编制。通过虚构的中型服装零售商 ‘CityStyle Traders’，你将看到原始交易数据如何转化为一整套最终账表。该公司的报告日为 20X8 年 12 月 31 日，你将经历提取试算平衡、对折旧、应计、预付、坏账和期末存货进行调整，最终生成利润表和财务状况表。
1. Understanding the Scenario | 理解案例场景
CityStyle Traders operates as a small clothing shop. At the beginning of the year 20X8, the business held inventory valued at £14,000 and owned fixtures and fittings costing £30,000, on which accumulated depreciation had built up to £8,000. Throughout the year, total sales amounted to £96,000 and purchases to £55,000. The business paid wages of £20,000, rent of £10,000, and other general expenses of £5,000. At the end of the year, the cash balance stands at £15,000, trade receivables at £20,000, trade payables at £9,000, and there is a bank loan of £6,000. The owner’s capital at the start of the year was £50,000. All these figures form the unadjusted trial balance, but several adjustments are needed before we can prepare the final accounts.
CityStyle Traders 是一家小型服装店。在 20X8 年初，企业持有库存价值 £14,000，并拥有成本 £30,000 的固定装置，截至该日累计折旧为 £8,000。全年销售收入总计 £96,000，采购额为 £55,000。企业支付工资 £20,000、租金 £10,000 以及其他一般费用 £5,000。年末，现金余额为 £15,000，应收账款为 £20,000，应付账款为 £9,000，还有一笔银行贷款 £6,000。年初所有者资本为 £50,000。所有这些数字构成未调整的试算平衡表，但在编制最终账表之前需要进行若干调整。
Your job as the accountant is to identify the necessary adjustments and incorporate them correctly into the financial statements. This means you must understand the nature of each adjustment, calculate the correct amounts, and ensure the accounting equation remains balanced. The adjustments we will deal with include depreciation on non-current assets, an accrual for unpaid wages, a prepayment of rent, writing off an irrecoverable debt, creating a provision for doubtful debts, and valuing the closing inventory.
作为会计师，你的任务是识别必要的调整并将其正确地纳入财务报表。这意味着你必须理解每项调整的性质，计算正确的金额，并确保会计等式保持平衡。我们将处理的调整包括：非流动资产的折旧、未付工资的应计、租金的预付、坏账的转销、建立坏账准备，以及期末存货的估值。
2. Extracting the Initial Trial Balance | 提取初始试算平衡表
Before any adjustments, the ledger accounts of CityStyle Traders produce the following trial balance as at 31 December 20X8. All accounts are listed with their debit or credit balances, and the totals of the debit and credit columns must agree. Here is the unadjusted trial balance that we will use as our starting point:
在任何调整之前，CityStyle Traders 的分类账生成了截至 20X8 年 12 月 31 日的下列试算平衡表。所有账户按借方或贷方余额列示，借方和贷方栏的总和必须相等。下面是我们将作为起点的未调整试算平衡表：
| Account | Debit (£) | Credit (£) |
|---|---|---|
| Cash | 15,000 | |
| Trade receivables | 20,000 | |
| Inventory (1 Jan 20X8) | 14,000 | |
| Fixtures and fittings at cost | 30,000 | |
| Accumulated depreciation (1 Jan 20X8) | 8,000 | |
| Trade payables | 9,000 | |
| Bank loan | 6,000 | |
| Capital | 50,000 | |
| Sales | 96,000 | |
| Purchases | 55,000 | |
| Wages | 20,000 | |
| Rent | 10,000 | |
| General expenses | 5,000 | |
| Totals | 169,000 | 169,000 |
The debit and credit totals are equal at £169,000, confirming that the double-entry recording has been arithmetically correct up to this point. However, this trial balance does not reflect the economic reality at the year-end. We must now identify the adjustments required by the accruals concept and the prudence concept to ensure the financial statements show a true and fair view.
借方和贷方总额均为 £169,000，表明截至此时复式记录的算术计算是正确的。然而，这份试算平衡表并未反映年末的经济实质。我们现在必须按照应计概念和谨慎概念识别所需的调整，以确保财务报表真实公允地反映情况。
3. Identifying the Adjustments | 识别调整事项
At the year end, the accountant gathers the following additional information:
年末，会计师收集到以下额外信息：
- Depreciation on fixtures and fittings is to be charged at 20% per annum on a straight-line basis, with an estimated residual value of £2,000. The assets are expected to have a useful life of five years.
- 固定装置需按年限平均法计提折旧，年折旧率20%，预计残值 £2,000，预计使用寿命五年。
- An accrual of £2,000 is required for wages earned by staff but not yet paid by the reporting date.
- 需要计提应计工资 £2,000，系员工已赚取但截至报告日尚未支付的工资。
- The rent payment of £10,000 includes £1,000 that relates to the next accounting period; therefore, a prepayment adjustment is needed.
- 已付租金 £10,000 中包含 £1,000 属于下一会计期间，因此需要作预付调整。
- A customer owing £1,200 has been declared bankrupt, making the debt irrecoverable. In addition, the business wishes to create a provision for doubtful debts at 5% of the remaining trade receivables.
- 一位欠款 £1,200 的客户已宣告破产，该笔债务无法收回。此外，企业希望按剩余应收账款的5%建立坏账准备。
- A physical count of inventory on 31 December 20X8 shows goods on hand valued at £18,000.
- 20X8年12月31日的实物盘点显示库存货物价值为 £18,000。
These adjustments will affect both the income statement and the statement of financial position. Each adjustment must be recorded via journal entries and then posted to the relevant ledger accounts before we can draft the final accounts. Below, we will calculate each adjustment and show how it impacts the financial statements.
这些调整将同时影响利润表和财务状况表。每项调整都必须通过日记账分录记录，然后过账到相关分类账账户，之后才能起草最终账表。下面我们逐一计算每项调整，并展示它们如何影响财务报表。
4. Depreciation Calculation | 折旧计算
Depreciation allocates the cost of a non-current asset over its useful life. For CityStyle Traders, the fixtures and fittings cost £30,000 and have an estimated residual value of £2,000 with a five-year useful life. Using the straight-line method, the annual depreciation charge is calculated as follows:
折旧是将非流动资产成本在其使用寿命内进行分配。对于 CityStyle Traders，固定装置成本 £30,000，预计残值 £2,000，使用寿命五年。采用年限平均法，年折旧费用计算如下：
Annual depreciation = (Cost – Residual value) / Useful life = (£30,000 – £2,000) / 5 = £5,600
年折旧额 = (成本 – 残值) / 使用寿命 = (£30,000 – £2,000) / 5 = £5,600
This £5,600 will be charged as an expense in the income statement, reducing profit for the year. At the same time, the accumulated depreciation account will increase from £8,000 to £13,600. The carrying amount (net book value) of the fixtures and fittings at the end of 20X8 will therefore be £30,000 – £13,600 = £16,400, which will appear in the statement of financial position.
这笔 £5,600 将作为费用计入利润表，减少年度利润。同时，累计折旧账户将从 £8,000 增加到 £13,600。因此，固定装置在 20X8 年末的账面价值（净账面值）将为 £30,000 – £13,600 = £16,400，并出现在财务状况表中。
Note that the straight-line method spreads the depreciation evenly, making it straightforward for Year 11 calculations. Always check whether the residual value or useful life has changed during the year and adjust if necessary.
请注意，年限平均法均匀分摊折旧，便于 Year 11 计算。务必检查残值或使用寿命在本年内是否发生变化，并在必要时进行调整。
5. Accruals and Prepayments | 应计与预付项目
The accruals (or matching) concept requires that expenses are recorded in the period in which they are incurred, not when they are paid. Here, wages of £2,000 have been incurred by the year-end but remain unpaid. Therefore, the wages expense in the income statement must be increased to £22,000 (the £20,000 already paid plus the £2,000 accrual). The £2,000 is also shown as a current liability ‘accrued wages’ in the statement of financial position.
应计（或匹配）概念要求费用在其发生的期间记录，而非在支付时记录。此处，年末已发生但尚未支付的工资为 £2,000。因此，利润表中的工资费用必须增加到 £22,000（已支付的 £20,000 加上 £2,000 应计）。这 £2,000 同时在财务状况表中列为流动负债“应计工资”。
Conversely, prepayments arise when a payment is made in advance for the next period. CityStyle Traders paid rent of £10,000, but £1,000 of this covers the early part of 20X9. Only £9,000 relates to 20X8, so the rent expense in the income statement is reduced to £9,000, and the £1,000 prepayment is shown as a current asset in the statement of financial position.
反之，当付款是为下一期间预付时，便产生预付项目。CityStyle Traders 支付了 £10,000 租金，但其中 £1,000 涵盖 20X9 年初。仅有 £9,000 与 20X8 年相关，因此利润表中的租金费用减少至 £9,000，£1,000 预付款作为流动资产列于财务状况表中。
These adjustments ensure that the income statement truly reflects the expenses incurred in generating the sales of 20X8, and the statement of financial position correctly shows amounts owed and assets available at the year-end.
这些调整确保利润表真实反映为产生 20X8 年销售收入而发生的费用，并且财务状况表正确列示年末的应付款项和可用资产。
6. Irrecoverable Debts and Provision for Doubtful Debts | 坏账与坏账准备
Trade receivables must be carried at their estimated recoverable amount. When a specific customer goes bankrupt owing £1,200, the debt is written off as irrecoverable. This reduces trade receivables from £20,000 to £18,800 and creates an expense of £1,200 in the income statement. Additionally, the prudence concept suggests we should anticipate that some of the remaining receivables may not be collected. The business decides to create a provision for doubtful debts at 5% of the remaining £18,800.
应收账款必须按估计可收回金额列示。当某特定客户破产并欠款 £1,200 时，该笔债务应作为坏账转销。这将把应收账款从 £20,000 减少至 £18,800，并在利润表中产生 £1,200 费用。此外，谨慎概念建议我们应预计剩余应收账款中仍有部分可能无法收回。企业决定按剩余 £18,800 的 5% 建立坏账准备。
The provision amount is therefore 5% x £18,800 = £940. This is the first time a provision has been created, so the full £940 is charged as an expense. Combined with the irrecoverable debt of £1,200, the total charge for receivables in the income statement is £2,140. In the statement of financial position, trade receivables will be presented as £18,800 less the provision of £940, giving a net figure of £17,860.
因此准备的金额为 5% × £18,800 = £940。这是首次建立准备，因此全额 £940 计入费用。连同坏账 £1,200，利润表中应收账款的相关总费用为 £2,140。在财务状况表中，应收账款将列示为 £18,800 减去准备 £940，得出净额 £17,860。
Remember that if a provision already existed, only the increase or decrease would affect the income statement. Here, because the provision is new, the whole amount is an expense. This careful treatment aligns with the Edexcel specification. 请记住，如果准备已存在，则仅增减额影响利润表。本例中由于是新增准备，因此全额为费用。这种谨慎处理与 Edexcel 大纲一致。
7. Closing Inventory Adjustment | 期末存货调整
Closing inventory is essential for calculating the cost of goods sold (COGS). The formula is: Opening inventory + Purchases – Closing inventory = COGS. From the trial balance, opening inventory was £14,000 and purchases were £55,000. The physical count reveals closing inventory of £18,000.
期末存货对计算销售成本至关重要。公式为：期初存货 + 采购 – 期末存货 = 销售成本。根据试算平衡表，期初存货为 £14,000，采购为 £55,000。实物盘点显示期末存货为 £18,000。
Thus, COGS = £14,000 + £55,000 – £18,000 = £51,000. This cost will be matched against sales of £96,000 to yield a gross profit of £45,000. The closing inventory of £18,000 also appears as a current asset in the statement of financial position.
因此，销售成本 = £14,000 + £55,000 – £18,000 = £51,000。该成本将与 £96,000 的销售收入相匹配，得出毛利 £45,000。期末存货 £18,000 同时作为流动资产列示于财务状况表中。
In double-entry terms, the closing inventory is recorded by debiting the inventory account and crediting the income statement (or trading account). This ensures the inventory is carried forward into the next period. Always verify that the valuation basis (the lower of cost and net realisable value) is used, but here we assume cost equals the counted value.
在复式记账中，期末存货的记录方式为借记存货账户，贷记利润表（或购销账户）。这确保存货结转至下一期间。始终确认采用的是成本与可变现净值孰低法进行估值，但本例假设成本等于盘存价值。
8. Preparing the Income Statement
Published by TutorHao | Year 11 Accounting Revision Series | aleveler.com
更多咨询请联系16621398022（同微信）
屏轩国际教育cambridge primary/secondary checkpoint, cat4, ukiset,ukcat,igcse,alevel,PAT,STEP,MAT, ibdp,ap,ssat,sat,sat2课程辅导，国外大学本科硕士研究生博士课程论文辅导