CCEA Year 11 Accounting: Mastering Case Study Practice | CCEA 会计高一：案例分析实战演练

📚 CCEA Year 11 Accounting: Mastering Case Study Practice | CCEA 会计高一：案例分析实战演练

Case studies are at the heart of CCEA GCSE Accounting. They require you to apply your knowledge of double-entry, adjustments and financial statements to a realistic business scenario. This article presents a full worked example involving a small café, guiding you through every stage from an unadjusted trial balance to final accounts and ratio analysis. By working through this practice case, you will build confidence and accuracy for your examination.

案例分析是 CCEA 会计 GCSE 考试的核心。它要求你将复式记账、调整分录和财务报表的知识运用到真实的商业情景中。本文以一家小型咖啡馆的完整例题为载体，带你一步步完成从调整前试算表到最终报表及比率分析的全过程。通过演练这个案例，你将提升信心和准确性，从容应对考试。

1. Understanding the Case: Background | 理解案例：背景

Maple Café has been trading for two years. At the end of its second year, the bookkeeper has drawn up a trial balance, but a number of year-end adjustments still need to be made before the final accounts can be prepared. The owner, Aiden, wants to know exactly how the business has performed and how strong its financial position is. As the accounting student, your task is to complete the extended trial balance, produce the income statement and statement of financial position, and calculate key financial ratios.

Maple 咖啡馆已营业两年。年末，簿记员编制了试算表，但在编制最终报表之前仍需要进行若干年末调整。店主艾登希望准确了解企业的经营业绩和财务状况。作为会计专业学生，你的任务是完成扩展试算表、编制损益表和财务状况表，并计算关键的财务比率。

2. The Unadjusted Trial Balance | 调整前试算表

Below is the trial balance of Maple Café as at 31 December 2024. All figures are in £. Check that the total debits equal total credits. This is your starting point.

以下是 Maple 咖啡馆截至 2024 年 12 月 31 日的试算表，金额均以英镑列示。先验证借方合计是否等于贷方合计，这是所有工作的起点。

The trial balance is balanced, confirming that the double-entry records are arithmetically correct so far. Now we incorporate the end-of-year adjustments.

试算表是平衡的，说明复式记账在算术上是正确的。接下来我们将纳入年末调整分录。

3. Adjustments for Accruals and Prepayments | 应计和预付调整

You are told that rent of £1,000 has been paid in advance for January 2025. In the accounts, a prepayment asset must be created and the rent expense reduced accordingly. Similarly, insurance includes a prepayment of £500. On the other hand, wages of £1,500 are still owing at the year end – this is an accrual that must be added to the wages expense and shown as a current liability.

资料显示，有 £1,000 的租金是为 2025 年 1 月预付的。会计上，需确认为预付资产，并相应减少租金费用。同样，保险费中包含 £500 预付。另一方面，年末还欠有工资 £1,500，这项应计费用需要加回工资费用，并列为流动负债。

Adjustment entries:

调整分录：

• Prepaid rent: Dr Prepaid rent £1,000, Cr Rent expense £1,000. | 预付租金：借：预付租金 £1,000，贷：租金费用 £1,000。
• Prepaid insurance: Dr Prepaid insurance £500, Cr Insurance expense £500. | 预付保险：借：预付保险 £500，贷：保险费 £500。
• Wages accrued: Dr Wages expense £1,500, Cr Accrued wages £1,500. | 应付工资：借：工资费用 £1,500，贷：应付工资 £1,500。

4. Depreciation of Non-current Assets | 非流动资产折旧

Motor vehicles are depreciated at 20% per annum using the reducing balance method. The carrying amount before depreciation is £20,000 − £4,000 = £16,000. The charge for the year is 20% × £16,000 = £3,200. Equipment is depreciated at 10% per annum on cost (straight-line), giving a charge of £1,500.

机动车辆采用余额递减法按每年 20% 计提折旧，折旧前账面净值为 £20,000 − £4,000 = £16,000，本年折旧费用为 20% × £16,000 = £3,200。设备按成本的 10% 直线法计提折旧，费用为 £1,500。

These adjustments increase both the depreciation expense and the accumulated depreciation accounts. The journal entries are:

这些调整分录会同时增加折旧费用和累计折旧科目：

• Dr Depreciation expense – motor vehicles £3,200, Cr Accumulated depreciation – motor vehicles £3,200 | 借：机动车辆折旧费 £3,200，贷：累计折旧–机动车辆 £3,200
• Dr Depreciation expense – equipment £1,500, Cr Accumulated depreciation – equipment £1,500 | 借：设备折旧费 £1,500，贷：累计折旧–设备 £1,500

5. Allowance for Doubtful Debts | 坏账准备

The business decides to maintain an allowance for doubtful debts equal to 5% of trade receivables. The closing trade receivables balance is £18,000, so the required allowance is £900. The existing allowance stands at £500, so an increase of £400 is needed. This will be recorded as an expense in the income statement and will raise the allowance in the statement of financial position.

企业决定按应收账款的 5% 计提坏账准备。年末应收账款余额为 £18,000，因此所需准备为 £900。现有准备为 £500，故需增加 £400。该笔金额将计入损益表费用，并在财务状况表中增加期末准备。

The entry: Dr Increase in allowance for doubtful debts £400, Cr Allowance for doubtful debts £400.

分录：借：坏账准备增加 £400，贷：坏账准备 £400。

6. The Extended Trial Balance | 扩展试算表

An extended trial balance helps you check all adjustments before drafting the financial statements. Below is a simplified version for key accounts. The ‘adjustments’ columns show the increases and decreases, while the ‘income statement’ and ‘statement of financial position’ columns show where each balance ends up.

扩展试算表能帮助你在编制财务报表前检查所有调整。以下是关键科目的简化扩展试算表。“调整”列反映增减变动，“损益”列和“财务状况表”列则指明各科目余额的最终归属。