Year 13 OCR Accounting: Mock Unit Test Walkthrough | Year 13 OCR 会计：单元测试模拟卷解析

📚 Year 13 OCR Accounting: Mock Unit Test Walkthrough | Year 13 OCR 会计：单元测试模拟卷解析

This mock unit test walkthrough is designed to help Year 13 OCR Accounting students consolidate their understanding of key topics ahead of the exam. It covers partnership adjustments, company financial statements, cash flow preparation, ratio analysis, standard costing variances, investment appraisal, and absorption versus marginal costing. Each question is broken down with step‑by‑step reasoning and model answers, followed by bilingual commentary to ensure both linguistic and technical clarity.

本模拟卷解析旨在帮助 Year 13 OCR 会计学生在考前巩固核心知识。内容涵盖合伙企业调整、公司财务报表、现金流量表编制、比率分析、标准成本差异、投资评价以及吸收成本法与边际成本法的对比。每道题目均配有分步推理和标准答案，并以中英双语详细讲解，以确保技术与语言的双重清晰。

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1. Mock Exam Structure and Topics | 模拟卷结构与考试主题

The mock paper consists of five compulsory questions spanning financial and management accounting. Topics tested include admission of a new partner into a partnership, preparation of a statement of cash flows for a public limited company, ratio analysis and interpretation, standard costing and variance analysis, capital investment appraisal using net present value and payback, and profit reconciliation under absorption and marginal costing. Ethical considerations and sensitivity analysis are also integrated into the investment appraisal question.

模拟试卷由五道必答题组成，横跨财务会计与管理会计。考查主题包括新合伙人入伙、公众有限公司现金流量表的编制、比率分析与解读、标准成本与差异分析、运用净现值和回收期进行投资评价，以及吸收成本法与边际成本法下的利润调节。投资评价题目中同时嵌入了道德考量与敏感度分析。

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2. Question 1 – Partnership Goodwill on Admission | 题目1 – 新合伙人入伙的商誉调整

Alma and Bella share profits in the ratio 2:1. They admit Clara for a 1/5 share of profit. The total goodwill of the partnership is valued at $50,000, but no goodwill account is to remain in the books. Clara pays $30,000 cash into the business bank account as her capital contribution. Prepare the necessary journal entries to deal with goodwill and the new partner’s capital.

Alma 和 Bella 按 2:1 的比例分享利润。他们接纳 Clara 入伙，Clara 取得 1/5 的利润份额。合伙企业的商誉总估价为 $50,000，但账上不保留商誉账户。Clara 以现金 $30,000 存入企业银行账户作为其资本投入。编制处理商誉和新合伙人资本的必要会计分录。

Step 1 – Raise goodwill to old partners in old ratio: Debit Goodwill $50,000; Credit Alma Capital $33,333 and Bella Capital $16,667.

步骤 1 – 按原比例将商誉分配给原合伙人：借记商誉 $50,000；贷记 Alma 资本 $33,333，Bella 资本 $16,667。

Step 2 – Write off goodwill in the new profit‑sharing ratio. The new ratio is 8:4:3 (Alma 8/15, Bella 4/15, Clara 3/15). Debit Alma Capital $26,667, Bella Capital $13,333, Clara Capital $10,000; Credit Goodwill $50,000.

步骤 2 – 按新损益比例注销商誉。新比例为 8:4:3 (Alma 8/15, Bella 4/15, Clara 3/15)。借记 Alma 资本 $26,667，Bella 资本 $13,333，Clara 资本 $10,000；贷记商誉 $50,000。

Step 3 – Record Clara’s cash capital: Debit Bank $30,000; Credit Clara Capital $30,000.

步骤 3 – 记录 Clara 的现金资本投入：借记银行存款 $30,000；贷记 Clara 资本 $30,000。

After these entries, the capital accounts balance as follows: Alma $6,666 ($33,333 − $26,667), Bella $3,334 ($16,667 − $13,333), Clara $20,000 ($30,000 − $10,000). This reflects their residual profit shares without a permanent goodwill figure.

上述分录完成后，资本账户余额为：Alma $6,666 ($33,333 − $26,667)，Bella $3,334 ($16,667 − $13,333)，Clara $20,000 ($30,000 − $10,000)。这反映了在没有永久商誉数字的情况下各自的剩余利润份额。

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3. Question 2 – Statement of Cash Flows for a Public Limited Company | 题目2 – 公众有限公司现金流量表

Segarra plc provides the following extracts: operating profit for the year $145,000, depreciation charge $22,000, increase in inventories $13,000, decrease in trade receivables $7,600, increase in trade payables $4,200, purchase of non‑current assets $85,000, proceeds from sale of equipment $11,500, issue of shares $50,000, repayment of debentures $30,000, and dividends paid $18,000. Tax paid was $19,000. Prepare the statement of cash flows for the year using the indirect method.

Segarra plc 提供以下摘录数据：本年营业利润 $145,000，折旧费用 $22,000，存货增加 $13,000，应收账款减少 $7,600，应付账款增加 $4,200，购买非流动资产 $85,000，出售设备收入 $11,500，发行股份 $50,000，偿还债券 $30,000，支付股利 $18,000。税款支付 $19,000。按间接法编制本年度现金流量表。

We start with cash flows from operating activities. Adjust operating profit for non‑cash items and working capital changes:

我们从经营活动现金流量开始。将营业利润调整为非现金项目和营运资金变动：

Operating profit	145,000
Add: Depreciation	22,000
Less: Increase in inventories	(13,000)
Add: Decrease in trade receivables	7,600
Add: Increase in trade payables	4,200
Cash generated from operations	165,800
Less: Tax paid	(19,000)
Net cash from operating activities	146,800

表格所示：经营活动产生的现金为 $165,800，支付税款后净经营现金流入 $146,800。

Investing activities: Purchase of non‑current assets ($85,000), proceeds from sale of equipment $11,500, giving net cash used in investing activities ($73,500).

投资活动：购买非流动资产 ($85,000)，出售设备收入 $11,500，投资活动净现金流出 ($73,500)。

Financing activities: Issue of shares $50,000, repayment of debentures ($30,000), dividends paid ($18,000). Net cash from financing activities $2,000.

筹资活动：发行股份 $50,000，偿还债券 ($30,000)，支付股利 ($18,000)。筹资活动净现金流入 $2,000。

Overall net increase in cash and cash equivalents = $146,800 − $73,500 + $2,000 = $75,300. Add opening balance, if given, to find closing cash.

现金及现金等价物整体净增加 = $146,800 − $73,500 + $2,000 = $75,300。若给出期初余额，即可求得期末现金。

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4. Question 2 continued – Ratio Analysis and Interpretation | 题目2续 – 比率分析与解读

Using the financial statements of Segarra plc, calculate the current ratio, quick ratio, inventory turnover days, trade receivable days, trade payable days, and return on capital employed (ROCE). Comment on the company’s liquidity and working capital management.

利用 Segarra plc 的财务报表，计算流动比率、速动比率、存货周转天数、应收账款周转天数、应付账款周转天数和已动用资本回报率 (ROCE)。评论公司的流动性及营运资金管理情况。

Assume that current assets total $320,000, inventory is $110,000, current liabilities are $164,000. Current ratio = $320,000 / $164,000 = 1.95:1. Quick ratio = ($320,000 − $110,000) / $164,000 = 1.28:1. Both ratios suggest adequate liquidity, as they exceed typical benchmarks of 1.5 and 1.0 respectively.

假设流动资产总计 $320,000，存货 $110,000，流动负债 $164,000。流动比率 = $320,000 / $164,000 = 1.95:1。速动比率 = ($320,000 − $110,000) / $164,000 = 1.28:1。两个比率均表明流动性充裕，分别超过常见的 1.5 和 1.0 基准。

Inventory turnover days = (110,000 / cost of sales) × 365. With cost of sales $438,000, days = (110,000 / 438,000) × 365 = 91.7 days. This may be high, indicating slow‑moving stock. Receivable days = (trade receivables / credit sales) × 365. Sales all on credit $730,000, receivables $76,000, gives 38 days. Payable days = (trade payables / credit purchases) × 365. Payables $92,000, purchases $450,000, results in 74.6 days. The company is paying suppliers slower than collecting from customers, which is favourable for cash flow.

存货周转天数 = (110,000 / 销售成本) × 365。销售成本 $438,000，天数为 (110,000 / 438,000) × 365 = 91.7 天。这一数字可能偏高，表明存货动销缓慢。应收账款周转天数 = (应收账款 / 赊销收入) × 365。赊销收入 $730,000，应收账款 $76,000，得出 38 天。应付账款周转天数 = (应付账款 / 赊购额) × 365。应付账款 $92,000，赊购额 $450,000，结果为 74.6 天。公司支付供应商的速度慢于从客户收款的速度，这对现金流有利。

ROCE = (operating profit / (total equity + non‑current liabilities)) × 100. Assuming capital employed $500,000, ROCE = ($145,000 / $500,000) = 29%. This strong return suggests efficient use of long‑term funds.

ROCE = (营业利润 / (总权益 + 非流动负债)) × 100。假设已动用资本 $500,000，ROCE = ($145,000 / $500,000) = 29%。这一较高的回报率表明长期资金运用高效。

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5. Question 3 – Standard Costing Variances | 题目3 – 标准成本差异计算

Beyton Ltd uses a standard costing system. The standard cost card for one unit of its product shows: direct material 2 kg at $5 per kg = $10; direct labour 0.5 hours at $12 per hour = $6; variable overhead 0.5 hours at $4 per hour = $2; total standard variable cost = $18. Budgeted monthly production is 10,000 units. Budgeted fixed overheads are $40,000 per month, absorbed on a per‑unit basis. Actual results for June: output 9,500 units; direct material purchased and used 19,500 kg at a cost of $99,450; direct labour 4,800 hours at a cost of $58,560; variable overhead cost $19,400; fixed overhead cost $41,000. Calculate all relevant variances.

Beyton Ltd 采用标准成本制度。一件产品的标准成本卡显示：直接材料 2 公斤，每公斤 $5 = $10；直接人工 0.5 小时，每小时 $12 = $6；变动制造费用 0.5 小时，每小时 $4 = $2；标准变动成本合计 $18。预算月产量为 10,000 件。预算固定制造费用每月 $40,000，按件吸收。6 月份实际结果：产量 9,500 件；直接材料购入并使用 19,500 公斤，成本 $99,450；直接人工 4,800 小时，成本 $58,560；变动制造费用 $19,400；固定制造费用 $41,000。计算所有相关差异。

Material Price Variance = (AP − SP) × AQ = ($5.10 − $5.00) × 19,500 = $1,950 A

材料价格差异 = (实际价格 $99,450 / 19,500 kg = $5.10 − 标准价格 $5.00) × 实际用量 19,500 = $1,950 逆差。

Material Usage Variance = (AQ − SQ for actual output) × SP = (19,500 − 9,500×2) × $5 = (19,500 − 19,000) × $5 = $2,500 A

材料用量差异 = (实际用量 19,500 − 实际产量应耗标准用量 19,000) × 标准价格 $5 = 500 × $5 = $2,500 逆差。

Labour Rate Variance = (AR − SR) × AH = ($12.20 − $12.00) × 4,800 = $960 A

人工工资率差异 = (实际工资率 $58,560 / 4,800 = $12.20 − 标准工资率 $12.00) × 实际工时 4,800 = $960 逆差。

Labour Efficiency Variance = (AH − SH for actual output) × SR = (4,800 − 9,500×0.5) × $12 = (4,800 − 4,750) × $12 = $600 A

人工效率差异 = (实际工时 4,800 − 实际产量应耗标准工时 4,750) × 标准工资率 $12 = 50 × $12 = $600 逆差。

Published by TutorHao | Year 13 Accounting Revision Series | aleveler.com

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