📚 Year 11 Cambridge Accounting: High-Frequency Exam Topics and Common Mistakes Analysis | Year 11 剑桥会计：高频考点与易错题分析
The Cambridge IGCSE Accounting (0452) syllabus tests not only your technical skills but also your ability to apply principles accurately under exam conditions. Year 11 is a critical time to consolidate knowledge and sharpen exam technique. This article highlights the topics that appear most frequently in past papers, analyses the typical errors students make, and provides clear, paired English–Chinese explanations to help you revise efficiently. Understanding what examiners look for and where mistakes commonly occur will give you a real advantage on results day.
剑桥 IGCSE 会计（0452）不仅考查你的专业技能，也考查你在考场环境下准确运用原理的能力。Year 11 是巩固知识和打磨考试技巧的关键阶段。本文梳理了历年真题中最高频出现的考点，分析学生常犯的典型错误，并通过清晰的中英对照讲解帮助你高效复习。理解考官的给分点和常见误区，会让你的最终成绩更具竞争力。
1. The Accounting Equation & Double-Entry Basics | 会计等式与复式记账基础
Many students lose marks at the very start of a question by confusing debits and credits for assets, liabilities, and capital. Remember the fundamental accounting equation: Assets = Capital + Liabilities. An increase in an asset is a debit entry, while an increase in a liability or capital is a credit. A common error is to debit drawings or expenses to the capital account instead of the drawings account — this mixes capital transactions with permanent capital reductions and may lead to an overstated capital balance.
许多学生在答题一开始就因混淆资产、负债和资本的借贷方向而丢分。记住基本会计等式：资产 = 资本 + 负债。资产增加记借方，负债或资本增加记贷方。一个常见错误是把提款或费用借记到资本账户，而不是提款账户——这混淆了临时资本交易与永久性资本减少，可能导致资本余额被高估。
When recording the purchase of a non-current asset for cash, ensure you debit the asset account and credit cash. A frequent slip is to debit purchases (an expense) instead of the asset, which misstates both the income statement and the statement of financial position. Always ask: does this transaction give future economic benefit? If yes, it is an asset, not an expense.
记录用现金购买非流动资产时，务必借记资产账户，贷记现金。常见的失误是借记采购（费用）而不是资产账户，这会同时歪曲收益表和财务状况表。永远要问自己：这笔交易能带来未来的经济利益吗？如果能，就是资产而不是费用。
The dual effect principle must be applied to every single transaction. Even when adjusting for accruals and prepayments, the double entry must be maintained: for an accrued expense, debit the expense and credit accruals (a liability). For a prepayment, debit prepayments (an asset) and credit the expense. Students who attempt to adjust by simply altering the trial balance figures without proper double entry often produce an unbalanced trial balance in the next part of the question.
每一笔交易都必须遵循复式记账原则。即便在处理应计和预付费用时，也要保持借贷平衡：应计费用，借记费用，贷记应计（负债）；预付款，借记预付（资产），贷记费用。有些学生试图只改动试算表数字而不做正规复式分录，往往导致下一部分试算表不平衡。
2. Trial Balance and Suspense Accounts | 试算平衡表与暂记账户
A balanced trial balance does not prove that all entries are correct — it only proves the arithmetical equality of debits and credits. A very common exam trap is to present errors that do not affect the trial balance totals, such as commission, omission, original entry, principle, and reversal errors. You must be able to identify each type and correct them using a suspense account where necessary.
试算平衡表平衡并不能证明所有分录都正确——仅仅证明了借方和贷方在算术上相等。考试中常见的陷阱是给出不影响试算表合计数的错误，例如抵销性错误、漏记错误、原值错误、原则性错误和反向错误。你必须能辨认每种错误类型，并在必要时通过暂记账户进行更正。
A classic mistake is to correct an error of commission (e.g., debit C. Lee instead of D. Lee) by simply erasing the wrong name and writing the right one. In examination, you must pass a journal entry: debit D. Lee, credit C. Lee. If the trial balance is already balanced, you do not need a suspense account. But if the correction involves a one-sided entry (e.g., only the debit side was recorded), the suspense account is used to restore balance.
典型错误是用简单地擦去错误名称、写上正确名称的方式更正抵销性错误（如借记 C. Lee 而非 D. Lee）。在考试中，你必须做日记账分录：借记 D. Lee，贷记 C. Lee。如果试算表原本已经平衡，就不需要暂记账户。但如果更正涉及单边分录（如只记了借方），就要使用暂记账户来恢复平衡。
When calculating the corrected profit after discovery of errors, students often forget that some errors affect the income statement directly while others affect the statement of financial position only. For instance, a misclassification between a revenue receipt and a capital receipt does not affect profit. Carefully read whether the error involves revenue or expense items; if not, leave the profit unchanged.
在发现错误后计算更正后的利润时，学生往往忘记有些错误直接影响收益表，而有些只影响财务状况表。例如，将收益性收入与资本性收入错误分类并不影响利润。仔细辨别错误是否涉及收入或费用项目；如果不涉及，则利润不变。
3. Accruals and Prepayments | 应计费用与预付费用
The matching principle requires that expenses be recognised in the period to which they relate, not when cash is paid. Students often apply the adjustment in the wrong direction. For an accrued expense, you must add the accrued amount to the expense paid during the year to arrive at the full charge for the income statement, and show the accrued amount as a current liability. A prepayment requires the opposite: deduct the prepaid amount from the expense paid and show it as a current asset.
配比原则要求费用在其相关的会计期间确认，而不是在付现时确认。学生常常调错方向。对于应计费用，你必须将应计数额加到当年已付费用上，得出收益表中的完整费用额，并将应计数额列为流动负债。预付则相反：从已付费用中减去预付金额，并将其列为流动资产。
One of the most common errors is to treat the opening prepayment or accrual incorrectly when preparing the expense account. Always remember: opening prepayment is debited to the expense account (an asset being consumed), and opening accrual is credited (a liability being settled). The closing balances then become the opposite: closing prepayment credited to the expense, closing accrual debited. Misplacing these opening balances can cascade errors through both financial statements.
最常见的错误之一是在编制费用分类账时，对期初预付或应计处理不当。牢记：期初预付借记费用账户（一项资产被消耗），期初应计贷记费用账户（一项负债被清偿）。期末余额则相反：期末预付贷记费用，期末应计借记费用。期初余额放错位置会连锁影响两张报表。
When the question provides a total paid figure that includes amounts for next year, do not simply use the total paid as the expense for this year. You must separate the amount relating to the current period. A quick check: does this payment cover periods beyond the year-end? If yes, a prepayment exists. Does the business owe for services already received but not yet paid? If yes, an accrual exists.
如果题目给出的已付总额包含了下一年的金额，绝不能直接将已付总额作为当年费用。你必须区分本期归属的金额。快速检查方法：这笔付款是否涵盖了年度终了之后的期间？如果是，就存在预付款。企业是否为已收到但未付讫的服务欠款？如果是，就存在应计费用。
4. Bad Debts and Provision for Doubtful Debts | 坏账与坏账准备
Many candidates confuse a bad debt (an amount that is definitely irrecoverable) with a provision for doubtful debts (an estimate of potential future losses). Writing off a bad debt requires a debit to the bad debts expense and a credit to trade receivables. Creating or adjusting a provision involves comparing the required provision with the existing balance, and recording only the movement in the income statement. The full amount of the provision is shown as a deduction from trade receivables in the statement of financial position.
许多考生混淆了坏账（已确定无法收回的金额）和坏账准备（对未来潜在损失的估计）。注销坏账需要借记坏账费用，贷记应收账款。计提或调整准备则需要将所需准备金额与现有余额进行比较，在收益表中只记录变动额。准备全额在财务状况表中作为应收账款的减项列示。
A frequent error is to double-count the bad debt by deducting both the bad debt written off and the full provision from receivables, forgetting that the provision is an additional estimate for remaining receivables. The correct approach: first remove the specific bad debt from receivables, then calculate the required provision on the remaining receivables balance. If you fail to remove the bad debt first, you overstate the provision and understate net receivables.
常见错误是重复扣除坏账：既扣除了已注销的坏账，又从应收账款中减去全额准备，忘记了准备是针对剩余应收账款的额外估计。正确做法：首先从应收账款中剔除特定的坏账，然后对剩余应收账款余额计算所需准备。若未先剔除坏账，就会高估准备、低估应收账款净值。
Another pitfall is ignoring the opening provision balance when calculating the income statement charge. If the opening provision is already higher than the required provision, you must credit the income statement with the decrease (a gain). Too many students simply charge the new provision total, dramatically overstating expenses and understating profit.
另一个易错点是计算收益表费用时忽略期初准备余额。如果期初准备高于所需准备，就必须将减少额贷记收益表（一项收益）。太多学生直接以新准备总额计费，严重高估费用、低估利润。
5. Depreciation Methods and Calculations | 折旧方法与计算
Depreciation allocates the cost of a non-current asset over its useful economic life. The two main methods are straight-line (equal annual charge) and reducing balance (a fixed percentage of the net book value each year). The most common exam error is to apply the straight-line percentage to the reducing balance, or vice versa. Read the question rubric carefully — it will tell you which method to use. If you use the wrong method, all subsequent calculations will be incorrect.
折旧是将非流动资产的成本在其有用经济寿命内进行分配。主要方法有直线法（每年等额计提）和余额递减法（每年按账面净值的固定百分比计提）。最常见的考试错误是把直线法的百分比套用到余额递减法上，或反之。仔细阅读题目说明——会明确要求使用哪种方法。用错方法将使所有后续计算都出错。
When an asset is purchased or sold part-way through the year, the depreciation must be prorated. A majority of students forget to calculate depreciation for the months of ownership in the year of purchase or sale. For example, if an asset is bought on 1 April and the financial year ends on 31 December, only 9 months’ depreciation should be charged. Failing to apportion the charge inflates expenses and undervalues the asset.
当资产在年度中间购入或出售时，折旧必须按时间比例计算。大多数学生会忘记在购入或出售年份按持有月份计提折旧。例如，若一项资产于4月1日购入，财务年度于12月31日结束，则只应计提9个月的折旧。未按比例分摊会虚增费用、低估资产价值。
The reducing balance method can be tricky when the percentage is not applied to the original cost but to the diminishing net book value. Students often want to multiply the cost by the rate each year, but the correct approach is: Year 1 depreciation = cost × rate, then net book value = cost – depreciation; Year 2 depreciation = Year 1 NBV × rate. This continuing reduction must be maintained. A classic slip is to use the original cost every year, which would be a straight-line-like constant charge.
余额递减法容易出错的地方在于，百分比不是乘以原始成本，而是乘以递减的账面净值。学生常想每年用成本乘以折旧率，但正确做法是：第一年折旧 = 成本 × 率，然后账面净值 = 成本 – 折旧；第二年折旧 = 第一年账面净值 × 率。这种持续递减必须保持。典型失误是每年都使用原始成本，那样就变成了类直线法的固定费用。
6. Income Statement and Statement of Financial Position | 收益表与财务状况表
The income statement shows financial performance over a period, while the statement of financial position presents the financial position at a point in time. Mixing up revenue and capital items is a persistent problem. For instance, treating the sale of a non-current asset as revenue in the income statement rather than subtracting its carrying amount from disposal proceeds and showing a profit or loss on disposal. Such misclassification distorts both profitability and asset values.
收益表反映一段时期内的财务业绩，财务状况表则反映某一时点的财务状况。混淆收益性项目与资本性项目是一个持续存在的问题。例如，将出售非流动资产的收入当作收益列入收益表，而不是将账面净值从处置收入中减去、列示处置损益。这种错误分类会同时扭曲盈利能力和资产价值。
When preparing the statement of financial position, ensure that the layout clearly separates non-current assets, current assets, capital, non-current liabilities, and current liabilities. A common error is to list a bank overdraft as a current asset, but it is correctly a current liability. Equally, loans repayable within 12 months are current liabilities, whereas the portion repayable after 12 months is non-current. Failing to split a loan between current and non-current portions loses marks consistently.
编制财务状况表时，确保格式清晰区分为非流动资产、流动资产、资本、非流动负债和流动负债。常见错误是将银行透支列为流动资产，但正确分类为流动负债。同样，12个月内到期的贷款部分是流动负债，12个月后到期部分是非流动负债。未将贷款拆分为流动与非流动部分会持续丢分。
Closing inventory must be included in the income statement (deducted from cost of sales) and as a current asset. A significant number of students omit the closing inventory entirely or record it as a debit in the trial balance before adjustment. Remember: inventory is adjusted by a journal entry — debit closing inventory (statement of financial position), credit closing inventory (income statement). If the trial balance already has an opening inventory debit, you must remove it and replace with closing.
期末存货必须在收益表（从销售成本中扣除）和流动资产中列示。大量学生完全遗漏期末存货，或在调整前将其作为借方列在试算表中。记住：存货通过日记账分录调整——借记期末存货（财务状况表），贷记期末存货（收益表）。如果试算表已有期初存货的借方余额，必须将其移除并替换为期末存货。
7. Control Accounts – Sales and Purchases Ledger | 控制账户 – 销售与采购分类账
Control accounts act as a check on the individual trade receivable and payable ledgers. A sales ledger control account essentially mirrors the total of all individual receivable accounts. Students frequently forget that cash received from credit customers reduces the control account balance (credit side) but a dishonoured cheque increases it (debit side) because the customer still owes the money. Similarly, contra entries between the sales and purchases ledgers require a credit in the sales ledger control and a debit in the purchases ledger control.
控制账户是对个别应收账款和应付账款分类账的核对工具。销售分类账控制账户本质上反映了所有个别应收账款账户的合计数。学生常忘记：收到赊销客户的现金会减少控制账户余额（贷方），但支票被退票则会增加余额（借方），因为客户仍欠款。同样，销售和采购分类账之间的对销分录需要在销售分类账控制中贷记，在采购分类账控制中借记。
A common mistake is to include cash sales or cash purchases in the control accounts. Control accounts only record credit transactions. If a question gives a total sales figure that includes both cash and credit, you must extract the credit portion. Pushing cash transactions into control accounts leads to inflated balances and loses the control reconciliation purpose.
常见错误是将现金销售或现金采购纳入控制账户。控制账户只记录赊销交易。如果题目给出的销售总额包含现金和赊销，你必须分离出赊销部分。将现金交易塞进控制账户会导致余额膨胀，并丧失控制的核对作用。
When reconciling the control account balance with the individual ledger total, typical errors include omission of discount allowed, interest charged, and bad debts written off directly in the control account. The discount allowed must be credited to the sales ledger control, and discount received debited to the purchases ledger control. Forgetting these adjustments means the control account will not agree with the list of individual balances, causing the examiner to infer a lack of understanding of the system.
在将控制账户余额与个别分类账合计数核对时，典型错误包括遗漏已允许折扣、收取利息和直接注销的坏账。已允许折扣必须贷记销售分类账控制账户，已获得折扣借记采购分类账控制账户。忘记这些调整意味着控制账户无法与个别余额清单吻合，考官会因此推断你对系统缺乏理解。
8. Bank Reconciliation | 银行存款余额调节
Bank reconciliation identifies differences between the cash book balance and the bank statement balance. Many students start by adding or subtracting items from the bank statement instead of updating the cash book first. The correct sequence is to adjust the cash book for items the business was not yet aware of (e.g., bank charges, direct debits, standing orders, dishonoured cheques, interest), then prepare a reconciliation statement starting from the adjusted cash book balance and adding unpresented cheques and deducting lodgements not yet credited.
银行存款余额调节能够识别现金簿余额与银行对账单余额之间的差异。许多学生一开始就从银行对账单加减项目，而不是先更新现金簿。正确的顺序是：先根据企业尚未知晓的项目（如银行手续费、直接借记、定期付款指令、退票、利息）调整现金簿；然后以调整后的现金簿余额为起点编制调节表，加上未兑现的支票，减去尚未贷记的存款。
A very frequent error is to add lodgements not yet credited to the bank statement balance instead of to the cash book side. In the reconciliation statement, you must start with the cash book balance. Unpresented cheques are added to the cash book balance (because they have already reduced the cash book but not the bank), and lodgements not credited are deducted (because they have increased the cash book but not the bank). The final figure should equal the bank statement balance. Reversing these adjustments is a classic exam trap.
非常常见的错误是将尚未贷记的存款加到银行对账单余额一侧，而不是现金簿一侧。在调节表中，你必须以现金簿余额为起点。未兑现支票要加到现金簿余额上（因为它们已减少现金簿余额但未减少银行存款），尚未贷记的存款要减去（因为它们已增加现金簿余额但未增加银行存款）。最终数字应等于银行对账单余额。颠倒这些调整是典型的考试陷阱。
When the cash book balance is an overdraft, the logic remains the same but the sign changes. A bank overdraft in the cash book is a credit balance. Students often panic and try to reverse the entire reconciliation process. Stick to the method: adjust the cash book, then reconcile using the same rules for unpresented cheques (deduct from overdraft) and lodgements (add to overdraft). If the answer does not match the bank statement overdraft figure, re-check the direction of each adjustment.
当现金簿余额为透支时，逻辑不变但符号改变。现金簿中的银行透支是贷方余额。学生往往慌乱并试图反转整个调节过程。坚持方法：调整现金簿，然后运用相同的规则——未兑现支票从透支中扣除，未贷记存款加回透支。如果答案与银行对账单的透支数不一致，需重新检查各项调整的方向。
9. Receipts and Payments vs. Income and Expenditure | 收入与支出账 vs. 收益与费用账
Clubs and societies often prepare a receipts and payments account (a summary of cash transactions) and an income and expenditure account (an accruals-based performance statement). The main mistake students make is to treat all receipts as income and all payments as expenditure. Only revenue items belong in the income and expenditure account; capital receipts and payments (e.g., purchase of equipment, life membership fees) affect the statement of financial position or a specific fund.
俱乐部与社团通常编制收入与支出账（现金交易汇总）和收益与费用账（基于权责发生制的业绩报表）。学生的主要错误是将所有收入当作收益、所有付款当作费用。只有收益性项目属于收益与费用账；资本性收入与支出（如购买设备、终身会费）影响财务状况表或特定基金。
When converting a subscriptions received figure from a receipts and payments account to the income for the year, you must account for subscriptions in advance and in arrears. The formula is: Balance b/f (arrears) + Amount actually received + Balance c/f (in advance) – Balance b/f (in advance) – Balance c/f (arrears) = Subscriptions income. Mixing the signs or confusing arrears with prepayments is one of the most heavily penalised errors in this topic.
将收入与支出账中的已收订阅费转化为当年收益时，必须考虑预收和欠收的订阅费。计算公式是：期初欠收 + 实际收到金额 + 期末预收 – 期初预收 – 期末欠收 = 订阅费收益。混淆符号或将欠收与预收混淆是本专题中扣分最重的错误之一。
Similarly, the bar trading account or refreshment trading account requires careful matching of inventory, purchases, and sales revenue. A common slip is to fail to include the opening and closing inventory of refreshments when calculating the cost of goods sold. Always prepare a trading account for the specific activity to derive the surplus or deficit, then incorporate this into the main income and expenditure account.
类似地，酒吧交易账或茶点交易账需要仔细配比存货、采购和销售收入。常见失误是在计算销售成本时未包括茶点的期初和期末存货。务必为特定活动编制一个交易账以计算出盈余或亏损，然后将其并入主体收益与费用账。
10. Accounting for Partnerships – Appropriation and Goodwill | 合伙企业会计 – 利润分配与商誉
Partnership accounting introduces the concept of appropriation of profit: after calculating the net profit, the partnership agreement dictates how it should be shared, including interest on capital, interest on drawings, partners’ salaries, and the residual profit share. A disturbingly common error is to treat partners’ salaries as an expense in the income statement. They are not a business expense — they are an appropriation of profit and appear after the profit for the period. Recording them above the line reduces the reported profit and leads to an incorrect division of remaining profits.
合伙企业会计引入了利润分配的概念：计算出净利润后，根据合伙协议规定进行分配，包括资本利息、提款利息、合伙人的薪金以及剩余利润分享。一个令人担忧的常见错误是将合伙人薪金作为收益表中的费用处理。它们不是企业的费用——而是利润的分配，出现在税后利润之后。将其列入线上会降低报告利润并导致剩余利润的错误划分。
Goodwill arises when a new partner is admitted and pays more than the net asset value. The premium is shared among the old partners in their old profit-sharing ratio. Students often fail to open a goodwill account or, if they do, forget to write it off to the capital accounts of the continuing partners. The double entry: debit goodwill account with the total premium, credit old partners’ capital accounts in the old ratio. If goodwill is not to be retained in the books, immediately write it off: debit all partners’ capital accounts (including the new partner) in the new profit-sharing ratio and credit goodwill. Losing these steps is a major source of lost marks.
商誉产生于新合伙人入伙且支付价格超过净资产价值时。溢价由旧合伙人按旧损益分配比例分享。学生常常不设商誉账户，或即使设了也忘记将其冲销至留任合伙人的资本账户。复式分录为：借记商誉账户总额，按旧比例贷记旧合伙人资本账户。若商誉不保留在账上，立即冲销：按新损益分配比例借记所有合伙人（包括新合伙人）资本账户，贷记商誉。遗漏这些步骤是严重丢分的主因。
11. Accounting Ratios and Interpretation | 会计比率与分析
Ratio analysis questions are high-value, but candidates repeatedly fall into the trap of calculating a ratio without explaining its meaning. You must be able to compute profitability ratios (gross margin, net margin, return on capital employed), liquidity ratios (current ratio, acid test), and efficiency ratios (trade receivables collection period, trade payables payment period, inventory turnover). When asked to comment, always cite both the ratio value and the implication. For instance, a falling current ratio below 1.5:1 may indicate potential liquidity problems, but also consider industry norms.
比率分析题分值较高，但考生反复掉入只计算比率不解释含义的陷阱。你必须能计算盈利能力比率（毛利率、净利率、资本报酬率）、流动性比率（流动比率、酸性测试比率）和效率比率（应收账款回款天数、应付账款付款天数、存货周转率）。被要求评论时，务必同时引用比率数值及其含义。例如，流动比率降至低于 1.5:1 可能表明潜在流动性问题，但也要考虑行业惯例。
A common error is to use the incorrect formula for inventory turnover. The correct numerator is cost of sales, not revenue. If you use revenue, the ratio loses its meaning because the denominator (average inventory) is at cost. Another typical mistake is to express the trade payables payment period in days but using purchases on credit rather than total purchases; if information is insufficient, state the assumption clearly. Students who blindly plug numbers often produce implausible results (e.g., 900 days) and fail to spot their own error.
常犯错误是存货周转率采用错误的公式。正确的分子是销售成本，而非收入。若使用收入，比率就失去意义，因为分母（平均存货）是按成本计价的。另一个典型错误是用赊购而非总采购来按天数计算应付账款付款期；如果信息不足，应明确说明假设。盲目套数往往得出不合常理的结果（如900天），却无法发现自身错误。
When interpreting, link ratios to the scenario. For example, if the business is expanding, a slight drop in liquidity might be acceptable because cash is tied up in non-current assets for future growth. Generic comments like “higher is better” will not earn high marks. You must show the examiner that you understand what the number actually means for that specific entity.
解读时，要将比率与情境联系起来。例如，若企业正在扩张，流动性略微下降可能是可接受的，因为现金被未来成长所需的非流动资产占用了。像“越高越好”这样的泛泛而谈不会得到高分。你必须向考官展示你理解该数字对特定主体的实际意义。
12. Year-End Adjustments – Stock, Accruals, Depreciation Integration | 期末调整 – 存货、应计与折旧的综合
An examination question frequently requires multiple adjustments, and the mark scheme rewards a systematic approach. Start by identifying all adjustments from the narrative: closing inventory valuation, depreciation charge for the year, accruals and prepayments, bad debts and provision for doubtful debts, and any corrections of errors. Prepare a set of journal entries on the question paper before transferring them to the ledgers or financial statements. Students who attempt to adjust figures mentally without journal entries almost always miss one or more adjustments.
考试题目常常要求进行多项调整，评分标准奖励系统性的做法。从题干的叙事中识别所有调整：期末存货估值、当年折旧费、应计与预付、坏账与坏账准备、以及任何错误更正。在转移到分类账或财务报表之前，先在试卷上做一套日记账分录。试图只凭脑力调整数字而不做分录的学生几乎总会遗漏一项或多项调整。
A very subtle error occurs when adjusting the provision for doubtful debts after a bad debt is written off. Some students calculate the new provision on the original receivables balance, forgetting to deduct the bad debt. This leads to an overstated provision and understated profit. The correct process: debit bad debts, credit trade receivables to remove the irrecoverable amount; then calculate the required provision on the remaining trade receivables; then compare to the opening provision to find the movement. This two-step procedure must be executed precisely.
一个非常隐蔽的错误发生在注销坏账后调整坏账准备时。部分学生按原始应收账款余额计算新准备，忘记扣除坏账。这导致准备高估，利润低估。正确流程：借记坏账，贷记应收账款以注销无法收回的金额；然后对剩余应收账款计算所需准备；再与期初准备对比求出变动额。这套两步程序必须精确执行。
Finally, check that the statement of financial position balances. If your net assets do not equal the closing capital, trace back all adjustments. Incomplete double entry on accruals (e.g., recording the expense adjustment but omitting the liability) is the most frequent cause of an imbalance. Always verify that every income statement adjustment has a corresponding asset or liability entry in the statement of financial position.
最后，核对财务状况表是否平衡。如果净资产不等于期末资本，追溯所有调整。应计费用的不完全复式记账（如记录了费用调整但遗漏了负债）是最常导致不平衡的原因。务必核实每条收益表调整在财务状况表中都有对应的资产或负债分录。
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