📚 Year 12 Cambridge Accounting: Case Study Analysis Practice | 剑桥 Year 12 会计：案例分析实战演练
Case study questions are a core component of the Cambridge Year 12 Accounting examination. They assess your ability to not only compute key ratios but also to interpret financial data, recognise trends, and formulate well‑reasoned recommendations. This article walks you through a complete case study practice, from data extraction to evaluation, empowering you to develop the confident, analytical approach needed for top marks.
案例分析题是剑桥 Year 12 会计考试的核心内容。它不仅考查比率计算能力，更要求你解读财务数据、识别趋势并给出合理的建议。本文带你从头到尾完成一次完整的案例分析实战，从数据提取到综合评价，帮助你建立自信、有条理的分析方法，冲刺高分。
1. Introducing the Case: ABC Ltd | 案例导入：ABC 有限公司
ABC Ltd is a retail business specialising in sporting goods. To sharpen your analytical skills, we will use its summarised financial statements for the years ended 31 December 20X1 and 20X2. You will be guided through ratio calculations, interpretation and final recommendations.
ABC 有限公司是一家运动用品零售企业。我们将使用其截至 20X1 年与 20X2 年 12 月 31 日的简略财务报表，带领你完成比率计算、解读并最终提出建议，以此锤炼你的分析能力。
2. The Financial Data for ABC Ltd | ABC 有限公司财务数据
Below are the summarised income statements and statements of financial position. Study the figures carefully before moving to the calculations – observing year‑on‑year changes is the first step of any good case analysis.
以下为简略的利润表与财务状况表。在开始计算前请仔细阅读数据，观察各项目的同比变动是做好案例分析的第一步。
| Income Statement (extracts) | 20X2 ($) | 20X1 ($) |
|---|---|---|
| Revenue | 800,000 | 600,000 |
| Cost of sales | (520,000) | (390,000) |
| Gross profit | 280,000 | 210,000 |
| Operating expenses | (170,000) | (130,000) |
| Operating profit | 110,000 | 80,000 |
| Interest expense | (10,000) | (5,000) |
| Profit before tax | 100,000 | 75,000 |
| Tax (25%) | (25,000) | (18,750) |
| Profit after tax | 75,000 | 56,250 |
| Dividends | (20,000) | (15,000) |
| Retained profit for the year | 55,000 | 41,250 |
| Statement of Financial Position (extracts) | 20X2 ($) | 20X1 ($) |
|---|---|---|
| Non‑current assets | 350,000 | 280,000 |
| Inventory | 130,000 | 100,000 |
| Trade receivables | 110,000 | 80,000 |
| Cash | 10,000 | 15,000 |
| Total assets | 600,000 | 475,000 |
| Share capital ($1 shares) | 200,000 | 150,000 |
| Retained earnings | 155,000 | 100,000 |
| 10% Long‑term loan | 120,000 | 100,000 |
| Trade payables | 70,000 | 60,000 |
| Tax payable | 25,000 | 18,750 |
| Dividend payable | 20,000 | 15,000 |
| Bank overdraft | 10,000 | 31,250 |
| Total equity and liabilities | 600,000 | 475,000 |
Note that the company raised additional share capital and took on more long‑term borrowing during 20X2, which affects gearing and returns.
注意，公司在 20X2 年增加了股本并获得了更多的长期借款，这会影响杠杆比率和投资回报。
3. Profitability Ratios: Gross, Net and ROCE | 盈利能力比率：毛利率、净利率与资本回报率
Gross profit margin = (Gross profit ÷ Revenue) × 100%. For 20X2: (280,000 ÷ 800,000) × 100% = 35.0%; for 20X1: (210,000 ÷ 600,000) × 100% = 35.0%. The margin remained stable, suggesting ABC Ltd has been able to pass on any cost increases to customers or maintain tight control over purchase costs.
毛利率 = (毛利 ÷ 营收) × 100%。20X2 年：(280,000 ÷ 800,000) × 100% = 35.0%；20X1 年：(210,000 ÷ 600,000) × 100% = 35.0%。毛利率保持稳定，说明 ABC 公司有能力将成本上涨转嫁给客户，或者对采购成本实施了严格控制。
Net profit margin = (Profit after tax ÷ Revenue) × 100%. 20X2: (75,000 ÷ 800,000) = 9
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