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

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

Case study questions are a core component of the AQA AS Accounting examination, requiring you to apply double-entry, adjustments, and ratio analysis to a realistic business scenario. In this article, we work through a complete case study from trial balance to final interpretation, giving you hands-on practice with the very skills examined.

案例分析题是AQA AS会计考试的核心部分，要求你将复式记账、调整和比率分析应用于真实的商业情境。本文我们将从头至尾完成一个完整案例分析——从试算表到最终解读——帮助你亲身演练考试要点。

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1. Understanding the Case Study Format | 了解案例分析题型

A typical AQA case study presents a brief business background, an extracted trial balance, and a set of additional notes outlining year-end adjustments. You are expected to prepare the income statement and statement of financial position, followed by a selection of profitability, liquidity and efficiency ratios. Marks are awarded for both correct calculations and meaningful interpretation.

一道典型的AQA案例分析题会给出简要的企业背景、一份摘录的试算表以及一系列说明年末调整的附加信息。你需要编制利润表和财务状况表，随后计算一系列盈利性、流动性和效率比率。评分既看重计算的准确性，也重视有意义的解读。

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2. Case Background: Smith’s Retail | 案例背景：Smith零售店

Smith’s Retail is a sole trader selling fashion accessories. The following trial balance was extracted at 31 December 20X2, together with six adjustment notes that have not yet been recorded.

Smith零售店是一家销售时尚配饰的独资企业。以下是截至20X2年12月31日的试算表，以及六项尚未记录的调整说明。

Account	Debit (£)	Credit (£)
Purchases	80,000
Opening inventory	10,000
Equipment at cost	30,000
Rent	12,000
Electricity	5,000
Trade receivables	20,000
Drawings	8,000
Sales		150,000
Accumulated depreciation – equipment		6,000
Allowance for doubtful debts		400
Trade payables		5,000
Bank overdraft		600
Capital		3,000

Additional information not yet recorded:

尚未记录的附加信息：

1. Closing inventory at 31 December 20X2 is valued at £12,500.

1. 20X2年12月31日的期末存货价值为12,500英镑。

2. Equipment is depreciated at 20% per annum on a straight-line basis.

2. 设备按每年20%的直线法计提折旧。

3. Rent includes a prepayment of £2,000 for January 20X3.

3. 租金中包含一笔2,000英镑的预付费用，覆盖20X3年1月。

4. An electricity bill for £800 has not been paid or recorded (accrual).

4. 有一笔800英镑的电费账单尚未支付也未记账（应计费用）。

5. A trade receivable of £500 is irrecoverable and must be written off.

5. 一项500英镑的应收账款无法收回，必须注销。

6. The allowance for doubtful debts is to be maintained at 5% of remaining trade receivables.

6. 坏账准备须维持在剩余应收账款的5%。

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3. Adjustments Needed: Closing Inventory | 必要调整：期末存货

Closing inventory is not included in the trial balance; it is valued by a physical count and recorded through an adjustment. The double-entry to recognise closing inventory is: debit Inventory (current asset in the statement of financial position) and credit Cost of Sales in the income statement. This removes the unsold goods from expenses so that only the cost of goods actually sold is matched against sales revenue.

期末存货并不直接出现在试算表中，而是通过实地盘点计价后以调整方式入账。确认期末存货的复式分录为：借记存货（财务状况表中的流动资产），贷记利润表中的销售成本。这样一来，未售出的商品成本不会被计入费用，从而确保只有实际销售的商品成本与销售收入相匹配。

Cost of sales = Opening inventory + Purchases – Closing inventory

销售成本 = 期初存货 + 采购 – 期末存货

Cost of sales = £10,000 + £80,000 – £12,500 = £77,500.

销售成本 = 10,000 + 80,000 – 12,500 = 77,500英镑。

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4. Adjustments: Depreciation | 调整：折旧

The equipment must be depreciated to spread its cost over its useful life. The straight-line method applies a fixed percentage to the original cost each year. The annual depreciation charge is calculated on the £30,000 cost at 20%. The double-entry is: debit Depreciation expense in the income statement and credit Accumulated depreciation (a contra-asset account) in the statement of financial position. The accumulated depreciation presented on the statement of financial position will now be £12,000 (£6,000 existing + £6,000 current year).

设备必须计提折旧，以在使用年限内分摊其成本。直线法每年按原始成本的一个固定百分比计算折旧。年折旧额以30,000英镑的成本乘以20%计算。复式分录为：借记利润表中的折旧费用，贷记财务状况表中的累计折旧（备抵资产账户）。财务状况表中列报的累计折旧将变为12,000英镑（原有6,000 + 本年6,000）。

Annual depreciation = £30,000 × 20% = £6,000

年折旧额 = 30,000 × 20% = 6,000英镑

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5. Adjustments: Accruals and Prepayments | 调整：应计与预付款

Under the accruals concept, expenses must be matched to the period in which they are incurred, regardless of when cash is paid. The rent account shows £12,000 paid, but £2,000 relates

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