Case Study Practice: Year 12 OCR Accounting | 案例分析实战演练

📚 Case Study Practice: Year 12 OCR Accounting | 案例分析实战演练

Case studies are the ultimate test of your understanding of accounting. They demand that you move beyond memorising formulas and demonstrate the ability to apply double-entry principles, adjust for accruals and prepayments, prepare financial statements, and interpret the results with ratio analysis.

案例分析是对你会计理解力的终极考验。它要求你超越死记公式，展示运用复式记账原则、调整应计和预付款项、编制财务报表以及用比率分析解读结果的能力。

This article walks you through a realistic sole trader scenario designed for the OCR Year 12 specification. You will extract and process data from a trial balance, apply year-end adjustments, construct an income statement and a statement of financial position, calculate key profitability, liquidity and efficiency ratios, and finally draw meaningful conclusions and recommendations.

本文将带你走完一个为 OCR Year 12 大纲设计的真实独资经营者案例。你将提取和处理试算平衡表数据，运用期末调整，编制损益表和财务状况表，计算关键的盈利能力、流动性和效率比率，最终得出有意义的结论和建议。

1. Introducing the Case: Greenfield Retail Ltd (Sole Trader) | 案例引入：Greenfield 零售公司（独资经营者）

Greenfield Retail is a fashion clothing shop owned by Maria Greenfield. The business has just completed its second year of trading and Maria wants to assess its financial performance and position for the year ended 31 December 2024. You have been provided with a post-adjustment trial balance that contains several incomplete areas, together with a set of notes requiring final adjustments before the financial statements can be prepared.

Greenfield 零售是一家时装店，由 Maria Greenfield 经营。该企业刚刚完成第二个经营年度，Maria 希望评估其截至 2024 年 12 月 31 日止年度的财务业绩和状况。你拿到了一份包含若干未完成项目的试算平衡表，以及需要在编制报表前进行最终调整的一套附注。

The data and adjustments below mirror the style of OCR examination tasks. Work through each stage methodically, showing all calculations and applying double-entry reasoning for every adjustment.

下面的数据和调整项模拟了 OCR 考试题型。请有条理地完成每个阶段，展示所有计算，并对每项调整运用复式记账推理。

2. Extracting the Trial Balance and Understanding the Data | 提取试算平衡表并理解数据

Below is the trial balance extracted from the ledger of Greenfield Retail as at 31 December 2024, before final adjustments. Some items are intentionally aggregated to reflect a realistic starting point.

以下是 Greenfield 零售 2024 年 12 月 31 日从分类账中提取的试算平衡表，尚未进行最终调整。部分项目有意合并，以反映真实的起点。

Account	Dr GBP	Cr GBP
Revenue		520,000
Purchases	312,000
Inventory at 1 January 2024	45,000
Salaries	86,000
Rent	24,000
Electricity	7,200
Administrative expenses	15,000
Buildings at cost	200,000
Fixtures and fittings at cost	80,000
Accumulated depn – buildings		40,000
Accumulated depn – fixtures		24,000
Trade receivables	52,000
Allowance for doubtful debts (1 Jan)		2,000
Cash at bank	8,500
Trade payables		38,600
Capital account		193,100
Drawings	20,000
Total	849,700	849,700

The trial balance balances, but it does not yet reflect the year-end adjustments. You must now incorporate the information from the notes that follow.

试算平衡表是平衡的，但尚未反映期末调整。你现在必须纳入后续附注的信息。

3. Applying Year-End Adjustments | 应用期末调整

Six adjustments need to be made. For each, identify the accounts affected and state the double entry. Record all workings clearly.

需要进行六项调整。对于每一项，确定受影响的账户并列报复式分录。清晰记录所有计算过程。

Note 1: Inventory at 31 December 2024 was valued at GBP 48,000.

附注 1：2024 年 12 月 31 日存货价值为 48,000 英镑。

This gives the closing inventory figure to be included in the income statement and the statement of financial position.

由此得出要计入损益表和财务状况表的期末存货金额。

Note 2: Electricity of GBP 1,200 for the quarter ended 31 December 2024 was still outstanding.

附注 2：截至 2024 年 12 月 31 日的季度电费 1,200 英镑仍未支付。

Accrue the expense: Debit Electricity a/c, Credit Accruals (current liability).

计提费用：借记电费账户，贷记应计费用（流动负债）。

Note 3: Rent of GBP 3,000 was paid in advance for January 2025.

附注 3：2025 年 1 月的租金 3,000 英镑已预付。

Reduce rent expense: Credit Rent a/c, Debit Prepayments (current asset).

减少租金费用：贷记租金账户，借记预付款项（流动资产）。

Note 4: Depreciation on buildings is to be provided at 2% per annum using the straight-line method on cost. Fixtures and fittings are depreciated at 10% per annum on the reducing balance method.

附注 4：建筑物按直线法计提折旧，年折旧率为原值的 2%。装置设备按余额递减法计提折旧，年折旧率 10%。

Buildings depreciation = 2% x GBP200,000 = GBP4,000. Fixtures: net book value = GBP80,000 – GBP24,000 = GBP56,000; depreciation = 10% x GBP56,000 = GBP5,600. Total depreciation charge = GBP9,600.

建筑物折旧 = 2% × 200,000 英镑 = 4,000 英镑。装置设备：账面净值 = 80,000 – 24,000 = 56,000 英镑；折旧 = 10% × 56,000 = 5,600 英镑。折旧费用合计 = 9,600 英镑。

Note 5: The allowance for doubtful debts is to be adjusted to 5% of trade receivables.

附注 5：应收款项坏账准备应调整为应收账款的 5%。

Required allowance = 5% x GBP52,000 = GBP2,600. Existing allowance is GBP2,000, so an increase of GBP600 is needed. Debit Irrecoverable Debts Expense, Credit Allowance for Doubtful Debts.

所需准备 = 52,000 × 5% = 2,600 英镑。现有准备 2,000 英镑，因此需增加 600 英镑。借记坏账费用，贷记坏账准备。

Note 6: The owner took goods costing GBP2,000 for personal use during the year. No entry has been made.

附注 6：业主在本年度自用商品成本 2,000 英镑，尚未入账。

This reduces purchases (or increases cost of sales) and increases drawings. Adjust: Debit Drawings GBP2,000, Credit Purchases GBP2,000.

这会减少购货（或增加销售成本）并增加提款。调整分录：借记提款 2,000 英镑，贷记购货 2,000 英镑。

4. Constructing the Income Statement for the Year | 编制年度损益表

Using the adjusted figures, prepare the income statement. Show cost of sales, gross profit, total expenses and profit for the year.

利用调整后的数字编制损益表。列示销售成本、毛利、费用总额和本年利润。

Cost of sales: Opening inventory GBP45,000 + Purchases (GBP312,000 – GBP2,000) = GBP310,000 – Closing inventory GBP48,000 = GBP307,000. Gross profit = Revenue GBP520,000 – Cost of sales GBP307,000 = GBP213,000.

销售成本：期初存货 45,000 + 购货（312,000 – 2,000） = 310,000 – 期末存货 48,000 = 307,000 英镑。毛利 = 营业收入 520,000 – 销售成本 307,000 = 213,000 英镑。

Operating expenses: Salaries GBP86,000 + Rent (GBP24,000 – GBP3,000) = GBP21,000 + Electricity (GBP7,200 + GBP1,200) = GBP8,400 + Administrative expenses GBP15,000 + Depreciation GBP9,600 + Increase in allowance GBP600 = GBP140,600.

营业费用：工资 86,000 + 租金（24,000 – 3,000）= 21,000 + 电费（7,200 + 1,200）= 8,400 + 管理费用 15,000 + 折旧 9,600 + 准备增加 600 = 140,600 英镑。

Profit for the year = Gross profit GBP213,000 – operating expenses GBP140,600 = GBP72,400.

本年利润 = 毛利 213,000 – 营业费用 140,600 = 72,400 英镑。

5. Preparing the Statement of Financial Position | 编制财务状况表

Now present the financial position as at 31 December 2024, classifying assets and liabilities into current and non-current.

现在编报截至 2024 年 12 月 31 日的财务状况，将资产和负债分类为流动和非流动。

Non-current assets: Buildings: cost GBP200,000 less accumulated depn (GBP40,000 + GBP4,000) = GBP44,000, NBV GBP156,000. Fixtures: cost GBP80,000 less accumulated depn (GBP24,000 + GBP5,600) = GBP29,600, NBV GBP50,400. Total NBV GBP206,400.

非流动资产：建筑物：原值 200,000 减累计折旧（40,000 + 4,000）= 44,000，账面净值 156,000 英镑。装置设备：原值 80,000 减累计折旧（24,000 + 5,600）= 29,600，账面净值 50,400 英镑。账面净值合计 206,400 英镑。

Current assets: Inventory GBP48,000, Trade receivables GBP52,000 less allowance GBP2,600 = GBP49,400, Prepayment GBP3,000, Cash at bank GBP8,500 = GBP108,900.

流动资产：存货 48,000，应收账款 52,000 减准备 2,600 = 49,400，预付款 3,000，银行存款 8,500 = 108,900 英镑。

Current liabilities: Trade payables GBP38,600 + Accruals GBP1,200 = GBP39,800.

流动负债：应付账款 38,600 + 应计费用 1,200 = 39,800 英镑。

Net current assets = GBP108,900 – GBP39,800 = GBP69,100. Total assets less current liabilities = GBP206,400 + GBP69,100 = GBP275,500.

流动资产净额 = 108,900 – 39,800 = 69,100 英镑。总资产减流动负债 = 206,400 + 69,100 = 275,500 英镑。

Financed by: Capital at 1 Jan GBP193,100 + Profit for year GBP72,400 – Drawings (GBP20,000 + GBP2,000) = GBP22,000, leaving closing capital of GBP243,500.

由以下各项融资：期初资本 193,100 + 本年利润 72,400 – 提款（20,000 + 2,000）= 22,000，得出期末资本 243,500 英镑。注意，应为：193,100 + 72,400 – 22,000 = 243,500。

The statement balances, confirming correct treatment of adjustments.

该报表已平衡，确认调整处理正确。

6. Calculating Profitability Ratios | 计算盈利能力比率

Profitability ratios measure how effectively the business generates profit from its resources. Calculate the following and comment briefly on each.

盈利能力比率衡量企业利用其资源产生利润的效率。计算下列比率并简要评论。

Gross profit margin = (Gross profit ÷ Revenue) × 100 = (213,000 ÷ 520,000) × 100 = 40.96%. This suggests a strong mark-up on cost of sales, typical of fashion retail.

毛利率 =（毛利 ÷ 营业收入）× 100 =（213,000 ÷ 520,000）× 100 = 40.96%。这表明销售成本加价幅度很强，符合时装零售的典型特征。

Net profit margin = (Profit for year ÷ Revenue) × 100 = (72,400 ÷ 520,000) × 100 = 13.92%. After all operating expenses, the business retains nearly 14 pence for every GBP1 of sales.

净利率 =（本年利润 ÷ 营业收入）× 100 =（72,400 ÷ 520,000）× 100 = 13.92%。在扣除所有营业费用后，企业每 1 英镑销售收入保留近 14 便士。

Return on capital employed (ROCE) = (Profit for year ÷ Capital employed at year end) × 100 = (72,400 ÷ 243,500) × 100 = 29.74%. This is an excellent return, significantly better than most alternative investments.

资本运用回报率（ROCE）=（本年利润 ÷ 年末运用资本）× 100 =（72,400 ÷ 243,500）× 100 = 29.74%。这是一个出色的回报率，远优于大多数替代投资。

7. Calculating Liquidity Ratios | 计算流动性比率

Liquidity ratios assess the business’s ability to meet short-term obligations as they fall due. OCR candidates must be able to calculate and interpret these measures.

流动性比率评估企业偿还到期短期债务的能力。OCR 考生必须能够计算并解读这些指标。

Current ratio = Current assets ÷ Current liabilities = 108,900 ÷ 39,800 = 2.74 : 1. A ratio above 2:1 is often considered comfortable, although it may mask slow-moving inventory.

流动比率 = 流动资产 ÷ 流动负债 = 108,900 ÷ 39,800 = 2.74 : 1。该比率高于 2:1 通常被认为是健康的，但可能掩盖了滞销存货。

Liquid (acid test) ratio = (Current assets – Inventory) ÷ Current liabilities = (108,900 – 48,000) ÷ 39,800 = 60,900 ÷ 39,800 = 1.53 : 1. This indicates the business can pay its immediate debts even if it couldn’t sell any inventory quickly.

速动（酸性测试）比率 =（流动资产 – 存货）÷ 流动负债 =（108,900 – 48,000）÷ 39,800 = 60,900 ÷ 39,800 = 1.53 : 1。这表明即使无法快速出售任何存货，企业也能偿还即期债务。

8. Calculating Efficiency Ratios | 计算效率比率

Efficiency ratios help evaluate how well the company manages its working capital components. They often expose operational strengths or weaknesses.

效率比率有助于评估公司管理其营运资本组成部分的水平。它们往往能揭示运营的优势或劣势。

Inventory turnover (times) = Cost of sales ÷ Average inventory. Average inventory = (45,000 + 48,000) ÷ 2 = 46,500. Turnover = 307,000 ÷ 46,500 = 6.60 times. This means the entire inventory is sold and replaced about 6.6 times a year, which is healthy for clothing.

存货周转次数 = 销售成本 ÷ 平均存货。平均存货 = (45,000 + 48,000) ÷ 2 = 46,500。周转次数 = 307,000 ÷ 46,500 = 6.60 次。这意味着全部存货大约每年售出并重置 6.6 次，对于服装业来说这是健康的。

Trade receivable days = (Trade receivables ÷ Credit sales) × 365. Assume all sales are credit sales: (52,000 ÷ 520,000) × 365 = 36.5 days. Customers, on average, take just over one month to pay, which may be acceptable depending on the credit terms offered.

应收账款周转天数 =（应收账款 ÷ 赊销收入）× 365。假设全部为赊销：（52,000 ÷ 520,000）× 365 = 36.5 天。客户平均略超一个月付款，考虑到所提供的信用期，这或许可以接受。

Trade payable days = (Trade payables ÷ Credit purchases) × 365. Purchases on credit can be approximated by total purchases GBP310,000. (38,600 ÷ 310,000) × 365 = 45.5 days. The business takes longer to pay suppliers than it collects from customers, aiding cash flow.

应付账款周转天数 =（应付账款 ÷ 赊购额）× 365。赊购额可近似为总购货 310,000 英镑。(38,600 ÷ 310,000) × 365 = 45.5 天。企业付款给供应商的周期长于向客户收款的周期，这有助于现金流。

9. Interpreting the Results: A Holistic View | 综合解读：整体视角

Maria should be pleased with the strong profitability, but she must also consider the liquidity and efficiency dynamics. The gross margin of 40.96% suggests effective pricing or supplier control. The ROCE of 29.74% shows the owners’ funds are working extremely hard.

Maria 应该对强劲的盈利能力感到满意，但她也必须考虑流动性和效率动态。40.96% 的毛利率表明定价有效或供应商控制得当。29.74% 的资本运用回报率表明所有者资金运用得极为高效。

Liquidity appears robust with both ratios safely above typical benchmarks. However, the allowance for doubtful debts adjustment reminds us that not all trade receivables may be collectible; credit control should be monitored regularly. The inventory turnover of 6.6 times is acceptable, but Maria should watch for obsolescence in fashion items.

流动性似乎很强劲，两个比率均安全高于典型基准。然而，坏账准备的调整提醒我们并非所有应收账款都可收回；应定期监控信用控制。6.6 次的存货周转率可以接受，但 Maria 应关注时装品的陈旧风险。

The slight gap between receivable and payable days indicates that the business is using supplier credit to partially fund working capital. While this is common, late payment could damage supplier relationships if not managed carefully.

应收账款和应付账款天数的微小差距表明，企业正在使用供应商信用部分为营运资本融资。虽然这很常见，如果管理不当，延迟付款可能损害供应商关系。

10. Drawing Conclusions and Making Recommendations | 结论与建议

Overall, Greenfield Retail is in a sound financial position. Profits are solid and liquidity provides a buffer against unexpected downturns. However, a few areas warrant attention.

总体而言，Greenfield 零售的财务状况良好。利润稳健，流动性为应对意外衰退提供了缓冲。然而，有几个方面值得关注。

Recommendation 1: Tighten credit control. Thirty-seven days of receivables may be trimmed by offering early settlement discounts. This would improve cash flow and reduce the need for an increasing allowance.

建议 1：加强信用控制。37 天的应收账款可通过提供提前付款折扣来缩短。这将改善现金流并减少增加坏账准备的需要。

Recommendation 2: Review inventory management. While turnover is healthy, conducting a detailed stock-age analysis might avoid future markdowns on slow-moving lines.

建议 2：审视存货管理。尽管周转率健康，进行详细的库龄分析可能避免未来对滞销款的降价处理。

Recommendation 3: Formalise supplier payment policy. If the business consistently pays a few days late, it could negotiate extended terms officially, preserving trust and possibly earning discounts.

建议 3：正式制定供应商付款政策。如果企业持续延迟几天付款，可以正式协商延长付款期，既保持信任，也可能获得折扣。

These practical steps will strengthen the financial control environment, a critical skill assessed in OCR examination context. Always support your advice with figures from the case.

这些实际步骤将加强财务控制环境，这是 OCR 考试中评估的一项关键技能。始终用案例中的数据支持你的建议。

Published by TutorHao | Accounting Revision Series | aleveler.com

更多咨询请联系16621398022（同微信）

Case Study Practice: Year 12 OCR Accounting | 案例分析实战演练