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

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

This article provides a complete walkthrough of a mock unit test for Year 10 CAIE Accounting. It covers core topics from the syllabus, with each question broken down step by step to reinforce your understanding of accounting principles, double-entry, adjustments, and final accounts. Use this guide to identify common mistakes and sharpen your exam technique.

本文为 Year 10 CAIE 会计单元测试模拟卷提供完整解析。内容涵盖考纲核心主题，每道题都逐步拆解，帮助巩固对会计原则、复式记账、调整分录和期末报表的理解。通过这份指南，你可以发现常见错误并提升应试技巧。

1. Accounting Equation and Double-Entry Basics | 会计等式与复式记账基础

A business buys office equipment for $1,500, paying immediately by cheque. State the effect on the accounting equation and write the journal entry required.

某企业购买办公设备 $1,500，以支票立即付款。说明该交易对会计等式的影响，并写出所需的会计分录。

The accounting equation remains in balance. The asset ‘Office equipment’ increases by $1,500 and the asset ‘Bank’ decreases by $1,500. Total assets are unchanged, liabilities and capital remain the same. Journal: Debit Office equipment $1,500, Credit Bank $1,500.

会计等式保持平衡。资产“办公设备”增加 $1,500，而资产“银行存款”减少 $1,500。资产总额不变，负债与资本不变。会计分录：借记办公设备 $1,500，贷记银行存款 $1,500。

This transaction demonstrates the dual effect: one asset increases while another decreases. The fundamental equation Assets = Liabilities + Capital always holds true after every transaction.

该交易体现了复式记账的双重影响：一项资产增加，另一项资产减少。基本等式 资产 = 负债 + 资本 在每笔交易后始终成立。

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2. Trial Balance and Suspense Account | 试算平衡表与暂记账户

At the end of the period, a trial balance shows total debits of $84,300 and total credits of $83,700. A suspense account is opened to make the trial balance agree. Explain how the suspense account balance is determined and suggest one type of error that could cause this difference.

期末试算平衡表显示借方合计 $84,300，贷方合计 $83,700。为使平衡表取得平衡，开设了一个暂记账户。说明暂记账户余额如何确定，并写出一种可能导致该差额的错误类型。

Since debits exceed credits by $600, the trial balance is brought into balance by crediting the Suspense account with $600. This creates a temporary credit entry: Credit Suspense $600. The double entry is incomplete until the error is found and corrected.

由于借方比贷方多出 $600，为使试算平衡表平衡，需要贷记暂记账户 $600。这样形成一笔临时贷方分录：贷记暂记 $600。在找到并更正错误之前，复式记账不完整。

One possible error is that a sale of $600 recorded correctly in the sales account (credit) was omitted from the customer’s account (debit). The debit side of the trial balance would be understated, but here the debit side is higher, so another example is a cash purchase of $600 correctly credited to bank but debited twice to purchases.

一种可能错误是：一笔 $600 的销售业务正确记入了销售账户（贷方），但遗漏记入客户账户（借方），这会使试算表借方被低估。但此处借方偏高，因此另一种可能是：一笔 $600 的现金采购正确贷记了银行存款，但采购账户被重复借记了两次。

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3. Correction of Errors | 错账更正

A bookkeeper made the following errors: (i) A sale of goods on credit to T. Chen, $350, was completely omitted from the books. (ii) The purchase of stationery $60 was debited to the purchases account. Show the journal entries needed to correct each error.

簿记员犯了以下错误：(i) 一笔向 T. Chen 赊销商品 $350 的业务完全没有入账。(ii) 购买文具 $60 被借记到采购账户。写出更正每一项错误所需的日记账分录。

Error (i) is an error of omission. Correction journal: Debit Trade receivables — T. Chen $350, Credit Sales $350. This records the missing sale and the amount owed by the customer.

错误 (i) 属于遗漏错误。更正分录：借记应收账款——T. Chen $350，贷记销售收入 $350。这使得遗漏的销售和客户欠款得以入账。

Error (ii) is an error of principle, as stationery is an expense item that should not be included in purchases (which relate to goods for resale). Correction: Debit Stationery expense $60, Credit Purchases $60. This removes the amount from purchases and correctly records the stationery cost.

错误 (ii) 属于原则性错误，因为文具是一项费用，不应包括在采购（与再销售商品相关）中。更正分录：借记文具费 $60，贷记采购 $60。这样将金额从采购中移出，并正确记录文具费用。

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4. Accruals and Prepayments | 应计与预付款项

At the year end, rent paid in advance amounts to $400 and electricity accrued is $250. The trial balance shows Rent expense $3,000 and Electricity expense $1,200. Calculate the amounts to be charged to the income statement for each expense and prepare the adjusting entries.

年末预付租金为 $400，应计电费为 $250。试算平衡表显示租金费用 $3,000，电费 $1,200。计算各费用应计入利润表的金额，并编制调整分录。

Rent expense for the year = $3,000 − $400 = $2,600. The prepayment reduces the charge to match the period covered. Adjusting entry: Debit Prepaid rent (asset) $400, Credit Rent expense $400.

当期租金费用 = $3,000 − $400 = $2,600。预付部分减少了费用归属，以匹配归属期间。调整分录：借记预付租金（资产）$400，贷记租金费用 $400。

Electricity expense for the year = $1,200 + $250 = $1,450. The accrual ensures the full cost of electricity used is recognised. Adjusting entry: Debit Electricity expense $250, Credit Accrued electricity (liability) $250.

当期电费 = $1,200 + $250 = $1,450。应计费用保证已使用的全部电力成本得到确认。调整分录：借记电费 $250，贷记应计电费（负债）$250。

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

A machine was purchased for $12,000. It is expected to have a residual value of $2,000 after 5 years of useful life. Calculate the annual depreciation using the straight-line method. Then calculate the depreciation charge for the first year using the reducing balance method at a rate of 20% per annum. Compare the two amounts.

购买一台机器，成本为 $12,000。预计使用 5 年后残值为 $2,000。用直线法计算年折旧额。再用余额递减法按年折旧率 20% 计算第一年的折旧费。比较两者金额。

Straight-line depreciation = (Cost − Residual value) / Useful life = ($12,000 − $2,000) / 5 = $2,000 per year

直线法折旧 = (成本 − 残值) / 使用年限 = ($12,000 − $2,000) / 5 = 每年 $2,000

Reducing balance method: Year 1 depreciation = $12,000 × 20% = $2,400. The method applies a fixed percentage to the carrying amount, so the early years bear a higher charge.

余额递减法：第一年折旧 = $12,000 × 20% = $2,400。该方法按固定百分比对账面净值计提，因此早年费用更高。

The reducing balance charge of $2,400 is $400 higher than the straight-line charge of $2,000. This accelerates expense recognition and reduces the net book value more quickly in the first year.

余额递减法的折旧 $2,400 比直线法的 $2,000 高出 $400。这加速了费用确认，并使第一年的账面净值下降更快。

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6. Irrecoverable Debts and Allowance for Doubtful Debts | 坏账与坏账准备

At the start of the year an allowance for doubtful debts of $100 existed. Trade receivables total $5,000. During the year a debt of $200 is written off as irrecoverable, and it is decided to maintain an allowance equal to 5% of remaining receivables. Calculate the total charge to the income statement and show how receivables appear in the statement of financial position.

年初坏账准备余额为 $100。应收账款总额为 $5,000。年内确认一笔 $200 的账款为坏账并冲销，同时决定按剩余应收账款的 5% 保持坏账准备。计算利润表的总费用，并说明应收账款在财务状况表中的列示方式。

Write-off entry: Debit Bad debts $200, Credit Trade receivables $200. After write-off, receivables balance = $5,000 − $200 = $4,800. Required allowance = 5% × $4,800 = $240.

冲销分录：借记坏账费用 $200，贷记应收账款 $200。冲销后应收账款余额 = $5,000 − $200 = $4,800。所需坏账准备 = 5% × $4,800 = $240。

Existing allowance is $100, so an increase of $140 is needed. Adjustment: Debit Bad debts $140, Credit Allowance for doubtful debts $140. Total bad debt expense in income statement = $200 + $140 = $340.

现有准备为 $100，因此需要增加 $140

Published by TutorHao | Year 10 Accounting Revision Series | aleveler.com

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