📚 Year 12 CAIE Accounting: Case Study Practice Drill | Year 12 CAIE 会计：案例分析实战演练
This case study takes you step-by-step through a realistic Year 12 CAIE Accounting scenario, from a trial balance through adjustments to final statements and ratio analysis. Working through each stage will strengthen your exam technique and deepen your understanding of the core principles.
这个案例带你一步步走过真实 Year 12 CAIE 会计实景，从试算平衡表开始，经过调整、编制财务报表到比率分析。逐步完成每个环节将提升你的应试技巧，并加深对核心原则的理解。
1. Introduction to Tom’s Retail Shop | 案例介绍：Tom 零售店
Tom’s Retail Shop is a sole trader business selling household goods. At the end of its financial year, 31 December 2024, the bookkeeper extracted a trial balance. You are now asked to process year-end adjustments, prepare the income statement and statement of financial position, and then conduct ratio analysis.
Tom 零售店是一家销售家居用品的独资企业。在 2024 年 12 月 31 日财政年度结束时，簿记员提取了试算平衡表。现在需要你完成年末调整、编制损益表和财务状况表，并进行比率分析。
2. Understanding the Initial Trial Balance | 理解初始试算平衡表
Below is the unadjusted trial balance as at 31 December 2024. All figures are in £.
以下是截至 2024 年 12 月 31 日未调整的试算平衡表，所有金额单位为英镑。
| Account | Debit (£) | Credit (£) |
|---|---|---|
| Sales | 85,000 | |
| Purchases | 42,000 | |
| Inventory (1 Jan 2024) | 5,000 | |
| Rent | 6,000 | |
| Wages | 18,000 | |
| Electricity | 2,400 | |
| Motor expenses | 1,200 | |
| Equipment at cost | 20,000 | |
| Accumulated depreciation – Equipment | 4,000 | |
| Trade receivables | 9,500 | |
| Allowance for doubtful debts | 200 | |
| Bank | 3,600 | |
| Capital | 15,000 | |
| Drawings | 2,500 | |
| Trade payables | 6,000 | |
| Total | 110,200 | 110,200 |
Check that total debits equal total credits – they do, confirming the double-entry is balanced so far. However, several items still require adjustment before final accounts can be prepared.
检查借方总额是否等于贷方总额 – 确实相等，这证实目前的复式记账是平衡的。然而，在编制最终报表之前，还有几个项目需要调整。
3. Adjustments for Accruals and Prepayments | 应计与预付的调整
Year-end adjustments are needed for rent and wages. Rent of £600 was paid in advance, meaning the business has consumed only £5,400 of the £6,000 paid. This prepayment is a current asset. Wages of £800 were still outstanding at the year-end, so an accrual liability must be recorded.
租金和工资需要做年末调整。租金预付款为 600 英镑，意味着企业只消耗了所付 6,000 英镑中的 5,400 英镑。这项预付款是一项流动资产。年末仍有 800 英镑工资未付，因此必须记录一项应计负债。
The electricity bill for December had not arrived; the estimated amount of £300 must be accrued as well. These adjustments ensure expenses are matched to the period in which resources were used, in line with the accruals concept.
12 月的电费账单尚未收到；估计金额 300 英镑也需应计。这些调整确保了费用与资源耗用期间相配比，符合应计概念。
After posting these, income statement charges become: Rent £5,400, Wages £18,800, Electricity £2,700. The balance sheet will show a prepayment of £600 and accruals of £1,100 (£800 + £300).
过账后，损益表费用变为：租金 5,400 英镑，工资 18,800 英镑，电费 2,700 英镑。资产负债表将显示预付款 600 英镑和应计负债 1,100 英镑（800 + 300）。
4. Accounting for Depreciation | 折旧会计处理
Depreciation is charged on equipment at 10% per annum on cost using the straight-line method. Cost is £20,000, so annual depreciation = 10% × £20,000 = £2,000.
设备采用直线法按成本的 10% 年率计提折旧。成本为 20,000 英镑，因此年折旧额 = 10% × £20,000 = £2,000。
This £2,000 is added to the accumulated depreciation, bringing it to £6,000 (£4,000 + £2,000). The charge is shown in the income statement as an expense and reduces the carrying amount of equipment in the statement of financial position to £14,000 (£20,000 – £6,000).
这 2,000 英镑加入累计折旧，使其达到 6,000 英镑（4,000 + 2,000）。该费用在损益表中列作一项费用，并在财务状况表中将设备的账面净值减至 14,000 英镑（20,000 – 6,000）。
5. Provision for Doubtful Debts | 坏账准备
The allowance for doubtful debts is to be maintained at 5% of trade receivables. Trade receivables stand at £9,500, so the required allowance is 5% × £9,500 = £475.
坏账准备需维持在应收账款的 5%。应收账款为 9,500 英镑，故所需准备 = 5% × £9,500 = £475。
The existing allowance is £200, so an additional £275 must be charged. This increases the income statement expense and reduces the net trade receivables to £9,025 (£9,500 – £475) in the balance sheet.
现有准备为 200 英镑，因此还需计提 275 英镑。这将增加损益表费用，并在资产负债表中将应收账款净额减至 9,025 英镑（9,500 – 475）。
6. Inventory Adjustment and Closing Stock | 存货调整与期末存货
Closing inventory has been valued at £6,500. In the income statement, cost of sales is calculated as: opening inventory + purchases – closing inventory. This becomes £5,000 + £42,000 – £6,500 = £40,500.
期末存货估值为 6,500 英镑。在损益表中，销售成本计算为：期初存货 + 采购 – 期末存货，即 £5,000 + £42,000 – £6,500 = £40,500。
In the statement of financial position, closing inventory of £6,500 appears as a current asset. No adjustment is made to the trial balance inventory figure except through cost of sales logic.
在财务状况表中，期末存货 6,500 英镑作为流动资产列示。试算平衡表中的存货数字仅通过销售成本逻辑调整，无需单独分录。
7. Preparing the Income Statement | 编制损益表
Now all income and expense items are collected. The income statement for the year ended 31 December 2024 is presented below.
现在归集所有收入和费用项目。以下是截至 2024 年 12 月 31 日的损益表。
| £ | |
|---|---|
| Sales | 85,000 |
| Less: Cost of sales | |
| Opening inventory | 5,000 |
| Purchases | 42,000 |
| 47,000 | |
| Less: Closing inventory | (6,500) |
| Cost of sales | (40,500) |
| Gross profit | 44,500 |
| Less: Expenses | |
| Rent (6,000 – 600 prepaid) | 5,400 |
| Wages (18,000 + 800 accrued) | 18,800 |
| Electricity (2,400 + 300 accrued) | 2,700 |
| Motor expenses | 1,200 |
| Depreciation – equipment | 2,000 |
| Increase in allowance for doubtful debts (475 – 200) | 275 |
| Total expenses | (30,375) |
| Profit for the year | 14,125 |
The gross profit of £44,500 and net profit of £14,125 will be used later for profitability ratios.
毛利 44,500 英镑和净利润 14,125 英镑稍后将用于计算盈利能力比率。
8. Preparing the Statement of Financial Position | 编制财务状况表
The statement of financial position as at 31 December 2024 incorporates all the adjusted balances.
以下是截至 2024 年 12 月 31 日的财务状况表，纳入了所有调整后余额。
| Assets | £ | £ |
|---|---|---|
| Non-current assets | ||
| Equipment at cost | 20,000 | |
| Less: Accumulated depreciation | (6,000) | 14,000 |
| Current assets | ||
| Inventory | 6,500 | |
| Trade receivables | 9,500 | |
| Less: Allowance for doubtful debts | (475) | 9,025 |
| Prepayment (rent) | 600 | |
| Bank | 3,600 | |
| Total current assets | 19,725 | |
| Total assets | 33,725 | |
| Capital and Liabilities | ||
| Capital (opening) | 15,000 | |
| Add: Profit for the year | 14,125 | |
| 29,125 | ||
| Less: Drawings | (2,500) | |
| Closing capital | 26,625 | |
| Current liabilities | ||
| Trade payables | 6,000 | |
| Accruals (wages 800 + electricity 300) | 1,100 | 7,100 |
| Total capital and liabilities | 33,725 |
Again, total assets equal total capital and liabilities, verifying the accounting equation remains intact after all adjustments.
再次验证，资产总额等于资本与负债总额，说明所有调整后会计等式仍保持平衡。
9. Ratio Analysis – Profitability | 比率分析 – 盈利能力
Profitability ratios measure the business’s ability to generate profit relative to sales and resources. The two key ratios for this case are gross profit margin and net profit margin.
盈利能力比率衡量企业相对于销售收入和资源产生利润的能力。本案例的两个关键比率是毛利率和净利率。
Gross Profit Margin = (Gross Profit ÷ Sales) × 100%
毛利 = (毛利 ÷ 销售额) × 100%
Gross Profit Margin = (44,500 ÷ 85,000) × 100% = 52.35%
毛利率 = (44,500 ÷ 85,000) × 100% = 52.35%
This high margin indicates that for every £100 of sales, Tom’s shop retains £52.35 after covering the direct cost of goods sold. It suggests strong pricing power or effective cost control on purchases.
这一高利润率表明，每实现 100 英镑销售，Tom 的店铺在覆盖直接销售成本后能保留 52.35 英镑。这反映出较强的定价能力或有效的采购成本控制。
Net Profit Margin = (Net Profit ÷ Sales) × 100%
净利率 = (净利润 ÷ 销售额) × 100%
Net Profit Margin = (14,125 ÷ 85,000) × 100% = 16.62%
净利率 = (14,125 ÷ 85,000) × 100% = 16.62%
After deducting all operating expenses, the business keeps about 16.6p for every £1 of sales. This is a healthy net margin, but managers should compare it with previous years and industry averages.
扣除所有经营费用后，每 1 英镑销售企业大约保留 16.6 便士。这是一个健康的净利润率，但管理者应与往年及行业平均水平进行对比。
10. Ratio Analysis – Liquidity | 比率分析 – 流动性
Liquidity ratios assess whether the business can meet its short-term obligations. The current ratio and quick (acid test) ratio are calculated.
流动性比率评估企业偿还短期债务的能力。计算流动比率和速动（酸性测试）比率。
Current Ratio = Current Assets ÷ Current Liabilities
流动比率 = 流动资产 ÷ 流动负债
Current assets = 6,500 + 9,025 + 600 + 3,600 = £19,725. Current liabilities = 7,100. Current ratio = 19,725 ÷ 7,100 = 2.78 : 1.
流动资产 = 6,500 + 9,025 + 600 + 3,600 = 19,725 英镑。流动负债 = 7,100 英镑。流动比率 = 19,725 ÷ 7,100 = 2.78 : 1。
A 2.78:1 ratio is well above the traditional benchmark of 2:1, indicating a strong liquidity position – the business has £2.78 of current assets for every £1 of current liabilities.
2.78 : 1 的比率远高于传统的 2:1 基准，表明流动性状况强劲 – 每 1 英镑流动负债有 2.78 英镑流动资产支持。
Quick Ratio = (Current Assets – Inventory) ÷ Current Liabilities
速动比率 = (流动资产 – 存货) ÷ 流动负债
Quick assets = 19,725 – 6,500 = £13,225. Quick ratio = 13,225 ÷ 7,100 = 1.86 : 1.
速动资产 = 19,725 – 6,500 = 13,225 英镑。速动比率 = 13,225 ÷ 7,100 = 1.86 : 1。
This ratio also comfortably exceeds the 1:1 ideal, confirming that even without selling inventory, the shop can pay its short-term debts promptly.
该比率也大幅超过了 1:1 的理想值，证实即使不销售存货，店铺也能迅速偿还短期债务。
11. Interpreting the Results | 解读结果
Overall, Tom’s Retail Shop appears profitable and liquid. The gross margin of 52.35% suggests a strong mark-up and control over cost of sales. The net margin of 16.62% shows that operating expenses are well managed but still deserve monitoring – for example, wages and electricity together consume a significant portion of sales.
总体而言，Tom 零售店盈利且流动性良好。52.35% 的毛利率表明加成幅度大且销售成本控制得力。16.62% 的净利率显示经营费用管理良好，但仍需关注 – 例如，工资和电费合计占销售收入相当大的一部分。
Published by TutorHao | Year 12 Accounting Revision Series | aleveler.com
更多咨询请联系16621398022（同微信）
屏轩国际教育cambridge primary/secondary checkpoint, cat4, ukiset,ukcat,igcse,alevel,PAT,STEP,MAT, ibdp,ap,ssat,sat,sat2课程辅导，国外大学本科硕士研究生博士课程论文辅导Cancel reply