Year 11 OCR Accounting: Case Study Practice Drill | Year 11 OCR 会计：案例分析实战演练

📚 Year 11 OCR Accounting: Case Study Practice Drill | Year 11 OCR 会计：案例分析实战演练

Case study questions are a key part of OCR GCSE Accounting, testing your ability to apply double-entry bookkeeping, make adjustments, and prepare final accounts in a realistic business scenario. This guided drill works through a complete example with paired English-Chinese explanations to build your confidence and exam technique.

案例分析题是 OCR 会计 GCSE 的核心题型，考查你在真实业务情境中运用复式记账、进行调整并编制最终报表的能力。本讲解式演练通过一个完整的实例，配合中英对照说明，帮助你建立信心并掌握考试技巧。

1. Understanding the Case Study Question | 理解案例分析题目

Start by reading the scenario and identifying all the figures given. OCR case studies typically provide an opening trial balance, a list of transactions during the year, and extra information for year-end adjustments such as accruals, prepayments, depreciation, and bad debts.

首先仔细阅读案例，识别所有给出的数字。OCR 案例分析题通常会提供期初试算平衡表、当年交易清单，以及年末调整的附加信息，如应计、预付、折旧和坏账。

In our drill, you are the accountant for Smith’s Fashion Store. The business has provided its trial balance at the beginning of the year and the transactions for the year ended 31 March 2025. You must use this data to produce an income statement, a statement of financial position, and some ratio analysis.

在我们的演练中，你是 Smith’s Fashion Store 的会计师。该企业提供了本年初的试算平衡表和截至 2025 年 3 月 31 日年度的交易数据。你需要利用这些数据编制利润表、财务状况表并进行若干比率分析。

2. Setting Up the Unadjusted Trial Balance | 编制调整前试算平衡表

After recording all the transactions in the ledger accounts, you extract the following unadjusted trial balance as at 31 March 2025:

将所有交易过入分类账后，你摘录出截至 2025 年 3 月 31 日的调整前试算平衡表如下：

Check that debits equal credits before you begin adjustments. This confirms your double-entry postings are arithmetically correct so far.

在开始调整前，检查借方总额与贷方总额相等。这证实你到目前为止的复式过账在算术上是正确的。

3. Closing and Opening Inventory Adjustment | 期末与期初存货调整

Smith’s Fashion Store uses a periodic inventory system. The physical count at 31 March 2025 shows closing inventory valued at £30,000. You need to remove the opening inventory and record the closing inventory.

Smith’s Fashion Store 采用定期盘存制。2025 年 3 月 31 日的实物盘点显示期末存货价值 £30,000。你需要移除期初存货并记录期末存货。

In the adjustments columns of the extended trial balance, credit the opening inventory (remove £25,000 from the inventory account) and debit the new closing inventory (introduce an asset of £30,000). The net effect increases inventory and reduces the cost of sales.

在扩展试算平衡表的调整栏中，贷记期初存货（从存货账户移除 £25,000），借记新的期末存货（引入一项资产 £30,000）。最终结果是存货增加，销售成本减少。

The cost of sales formula is: Opening Inventory + Purchases − Closing Inventory. So Cost of Sales = £25,000 + £60,000 − £30,000 = £55,000.

销售成本公式为：期初存货 + 购货 − 期末存货。因此销售成本 = £25,000 + £60,000 − £30,000 = £55,000。

4. Accruals and Prepayments Adjustment | 应计与预付调整

The information reveals that rent of £2,000 for March 2025 is still unpaid. This expense must be accrued. Add £2,000 to the rent expense and create an accruals liability of £2,000.

资料显示 2025 年 3 月的租金 £2,000 尚未支付。这笔费用必须计提。在租金费用中增加 £2,000，同时产生一项 £2,000 的应计负债。

Insurance of £3,000 was paid during the year, but £500 of this relates to the next accounting period. Reduce the insurance expense by £500 and show a prepayment asset of £500.

当年支付了保险费 £3,000，但其中 £500 属于下一个会计期间。将保险费用减少 £500，并显示一项 £500 的预付资产。

These adjustments ensure that the income statement reflects only the expenses incurred for the year ending 31 March 2025.

这些调整确保利润表只反映截至 2025 年 3 月 31 日年度内发生的费用。

5. Depreciation and Bad Debt Adjustments | 折旧与坏账调整

Fixtures and fittings are depreciated at 10% per annum on a straight-line basis. Annual depreciation = 10% × £20,000 = £2,000. Record a debit to depreciation expense and a credit to accumulated depreciation.

固定装置和设备按每年 10% 的直线法折旧。年折旧额 = 10% × £20,

Published by TutorHao | Year 11 Accounting Revision Series | aleveler.com

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