IGCSE CIE Accounting Unit Test Mock Exam Analysis | IGCSE CIE 会计单元测试模拟卷解析

📚 IGCSE CIE Accounting Unit Test Mock Exam Analysis | IGCSE CIE 会计单元测试模拟卷解析

This article walks you through a complete mock exam for the IGCSE CIE Accounting unit on Source Documents, Books of Prime Entry, and ledgers. Every question is accompanied by a detailed answer, step‑by‑step reasoning, and common pitfalls to avoid. Whether you are revising for school tests or preparing for the final examination, this analysis will strengthen your understanding of how transactions flow from original documents to the trial balance.

本文带您完整解析一份 IGCSE CIE 会计单元测试模拟卷，主题为原始凭证、原始分录簿与分类账。每道题目都配有详尽的答案、分步推导过程和常见错误提醒。无论您是为学校测验复习还是备战大考，这份解析都能帮助您牢固掌握交易如何从原始单据流转至试算平衡表。

1. Q1 — Identifying Books of Prime Entry | 第1题 — 识别原始分录簿

Question: Which of the following is NOT a book of prime entry? (A) Sales journal (B) Purchases journal (C) General ledger (D) Cash book. The correct answer is (C). The general ledger is not a book of prime entry; it is the main ledger where all accounts are kept after transactions are first recorded in books of prime entry. The sales journal records credit sales, the purchases journal records credit purchases, and the cash book records all cash and bank transactions. Understanding this distinction is fundamental: books of prime entry are the first place a transaction is written down, whereas the general ledger is a collection of T‑accounts fed by those books.

题目：下列哪一项不是原始分录簿？(A) 销售日记账 (B) 采购日记账 (C) 总分类账 (D) 现金簿。正确答案为 (C)。总分类账并非原始分录簿；它是所有账户汇集的主要账簿，交易先记录在原始分录簿，然后再过账到总分类账。销售日记账记录赊销，采购日记账记录赊购，现金簿记录所有现金与银行存款交易。理解这一区分是基础：原始分录簿是交易首次记录之处，而总分类账是由这些原始分录簿提供数据的 T 型账户集合。

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2. Q2 — Matching Source Documents to Transactions | 第2题 — 匹配原始凭证与交易

Question: A business purchases inventory on credit. Which source document is initially issued by the seller? (A) Purchase invoice (B) Sales invoice (C) Credit note (D) Debit note. The correct answer is (B). From the seller’s perspective, a credit sale is supported by a sales invoice. The buyer receives that same document and refers to it as a purchase invoice. A credit note is issued for returns or allowances, and a debit note may be sent by the buyer to request a credit note. It is crucial to label the document according to the party issuing it, not the party receiving it.

题目：某企业赊购存货。卖方最初开出何种原始凭证？(A) 购货发票 (B) 销货发票 (C) 贷项通知单 (D) 借项通知单。正确答案为 (B)。从卖方角度看，赊销由销货发票支撑。买方收到同一份单据，并称其为购货发票。贷项通知单因退货或折让而开具，借项通知单则可能由买方发出以请求贷项通知单。关键是必须按单据开具方来称呼，而非收受方。

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3. Q3 — Completing a Purchases Journal | 第3题 — 完成采购日记账

Question: During June, the following credit purchases were made by Zeta Traders: 3 June – goods $1,200 from Alpha Ltd, invoice A101; 15 June – goods $850 from Beta Wholesale, invoice B205; 28 June – stationery $240 from Gamma Office, invoice G330. Prepare the purchases journal for June. The purchases journal records only credit purchases of goods intended for resale. Stationery is an expense, not goods for resale, so it must be excluded. The correct entries are:

题目：6 月份，Zeta Traders 发生以下赊购业务：6 月 3 日 — 从 Alpha Ltd 购入商品 1,200 美元，发票号 A101；6 月 15 日 — 从 Beta Wholesale 购入商品 850 美元，发票号 B205；6 月 28 日 — 从 Gamma Office 购入文具 240 美元，发票号 G330。请编制 6 月份的采购日记账。采购日记账只记录用于再销售的商品赊购。文具为费用，并非再销售商品，因此必须剔除。正确的分录如下：

Date 日期	Supplier 供应商	Invoice No. 发票号	Amount ($) 金额
June 3	Alpha Ltd	A101	1,200
June 15	Beta Wholesale	B205	850
June 28	(excluded) 剔除	—	—
Total 合计			2,050

The $240 for stationery would instead be recorded in the general journal or directly in the stationery expense account, never in the purchases journal. Students often mistakenly include all credit purchases, forgetting the “goods for resale” rule.

240 美元的文具应记入普通日记账或直接记入文具费用账户，绝不能记入采购日记账。学生常错误地将所有赊购都包括在内，却忘了“用于再销售的商品”这一规则。

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4. Q4 — Sales Returns Journal and Credit Notes | 第4题 — 销售退回日记账与贷项通知单

Question: On 10 July, a customer returned goods worth $500 (original sale was on credit). Show the entry in the sales returns journal and explain the source document used. The sales returns journal (or returns inwards journal) records goods returned by credit customers. The business will issue a credit note to the customer, which authorises the reduction in the customer’s account. The entry in the sales returns journal includes: date, customer name, credit note number, and the $500 amount. The credit note is the source document; it is sequentially numbered and usually printed in red to distinguish it from an invoice. The journal total will later be posted as a debit to Sales Returns (Returns Inwards) account and a credit to the customer’s account in the sales ledger.

题目：7 月 10 日，某客户退回价值 500 美元的商品（原为赊销）。请在销售退回日记账中作出记录，并解释所用的原始凭证。销售退回日记账（或称退货日记账）记录赊销客户退回的商品。企业将向客户开具贷项通知单，授权冲减该客户的账户余额。销售退回日记账的分录包括：日期、客户名称、贷项通知单编号和 500 美元金额。贷项通知单即为原始凭证；它拥有连续编号，通常以红色印刷以区别于发票。该日记账合计数日后将过账至销售退回（退货）账户的借方和销售分类账中客户账户的贷方。

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5. Q5 — The Cash Book and Contra Entries | 第5题 — 现金簿与对销分录

Question: Explain a contra entry and give one example in the cash book. A contra entry occurs when a transaction affects both the cash column and the bank column of the cash book simultaneously, but does not involve an external party. The most typical example is cash withdrawn from the bank for office use. In the cash book, the entry is: debit Cash column (increase in cash in hand), credit Bank column (decrease in bank balance). The two columns are maintained in the same book, so the double entry is completed inside the cash book itself. Another example is depositing office cash into the bank account. Contra entries are denoted by a ‘C’ in the folio column to indicate that no separate ledger posting is needed.

题目：解释什么是对销分录，并在现金簿中举出一个例子。对销分录是指一笔交易同时影响现金簿中的现金栏和银行存款栏，但不涉及外部相关方。最典型的例子是从银行提取现金供办公室使用。在现金簿中，分录为：借记现金栏（库存现金增加），贷记银行存款栏（银行存款减少）。两栏在同一账簿中维护，因此复式记账在现金簿内部即告完成。另一个例子是将手头现金存入银行账户。对销分录在分类账页栏标注‘C’，表明无需单独过账到分类账。

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6. Q6 — Posting from Journals to the General Ledger | 第6题 — 从日记账过账至总分类账

Question: Using the purchases journal total of $2,050 from Q3, show how this amount is posted to the general ledger. The total of the purchases journal is posted to the debit side of the Purchases account in the general ledger (as purchases increase) and to the credit side of the Purchases Ledger Control Account (increasing the liability to trade payables). The individual supplier accounts in the purchases ledger are credited with the respective amounts when the entries were first recorded in the journal, ensuring the subsidiary ledger equals the control account.

题目：利用第 3 题中采购日记账合计数 2,050 美元，说明该金额如何过账至总分类账。采购日记账的合计数应过账至总分类账中采购账户的借方（采购增加），同时过账至采购分类账统驭账户的贷方（增加对贸易应付款的负债）。各供应商明细账户在日记账记录交易时已分别贷记相应金额，从而保证明细分类账与统驭账户余额一致。

Purchases Account (General Ledger)
Dr       Cr
$2,050 (from Purchases Journal)

Purchases Ledger Control Account
Dr       Cr
             $2,050

A common pitfall is posting the total to the wrong side of the control account. Remember, the control account mirrors the total of the individual payables: credit purchases create liabilities, so the control account is credited.

常见错误是将合计数过账至统驭账户的错误方向。请记住，统驭账户反映的是各应付账款的总额：赊购产生负债，因此统驭账户应为贷方。

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7. Q7 — Trial Balance and Error Detection | 第7题 — 试算平衡表与错误发现

Question: A trial balance prepared at 31 December shows a credit total $3,900 higher than the debit total. Give two possible errors that could cause this and how you would investigate them. Possible errors include: (1) A credit entry of $3,900 was posted twice to a ledger account while the corresponding debit was posted only once. (2) A debit opening balance of $3,900 was omitted from the trial balance. To investigate, one should re‑check the addition of both columns, compare the trial balance figures with the ledger account balances, and look for a transaction exactly equal to half the difference if the error is due to a one‑sided posting (here $1,950 if a debit was posted to the credit side by mistake). Checking the journal postings and verifying the equality of total debits and credits before extracting the trial balance are systematic approaches.

题目：截至 12 月 31 日编制的试算平衡表显示贷方合计比借方合计多出 3,900 美元。列举两种可能导致此情况的错误，并说明如何调查。可能的错误包括：(1) 一笔 3,900 美元的贷方分录在分类账中过账了两次，而相应的借方只过账了一次。(2) 一个 3,900 美元的借方期初余额在试算平衡表中被遗漏。调查时，应重新加计两栏金额，将试算表数字与各分类账账户余额核对，并寻找一笔金额恰好等于差额一半的交易（如果错误是将一笔借方误记入贷方，则金额为 1,950 美元）。还应检查日记账过账情况，以及在编制试算表之前验证借方总额与贷方总额是否相等，这些都是系统化的方法。

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8. Q8 — Bank Reconciliation Statement | 第8题 — 银行存款余额调节表

Question: The cash book shows a debit bank balance of $5,200 at 30 June. The bank statement shows a credit balance of $4,850. The following differences are found: (i) cheques drawn but not yet presented $1,800; (ii) deposits not yet credited by the bank $950; (iii) bank charges $60 not in the cash book; (iv) a standing order payment of $200 not in the cash book. Prepare the bank reconciliation statement. First, update the cash book: deduct bank charges $60 and standing order $200, giving an adjusted cash book balance of $5,200 – $260 = $4,940. Then reconcile:

题目：6 月 30 日现金簿显示银行存款借方余额 5,200 美元。银行对账单显示贷方余额 4,850 美元。发现以下差异：(i) 已开出但尚未承兑的支票 1,800 美元；(ii) 银行尚未入账的存款 950 美元；(iii) 银行手续费 60 美元未记入现金簿；(iv) 一笔 200 美元的定期支付指令未记入现金簿。请编制银行存款余额调节表。首先更新现金簿：减去银行手续费 60 美元与定期支付指令 200 美元，得出调整后的现金簿余额 = 5,200 – 260 = 4,940 美元。然后进行调节：

Bank Reconciliation Statement as at 30 June 银行存款余额调节表 (6 月 30 日)
Adjusted cash book balance 调整后现金簿余额	$4,940
Add: Unpresented cheques 加：未承兑支票	$1,800
	$6,740
Less: Deposits not yet credited 减：未贷记存款	($950)
Balance per bank statement 银行对账单余额	$4,850

The adjusted cash book balance plus unpresented cheques minus outstanding deposits equals the bank statement balance. This proves the reconciliation. Note that from the bank’s perspective, a credit balance indicates money owed to the account holder, which is why we add unpresented cheques (they reduce the bank’s liability) and deduct deposits not yet cleared.

调整后现金簿余额加上未承兑支票，再减去未入账存款，即等于银行对账单余额。这证明了调节正确。请注意，从银行角度看，贷方余额表示欠账户持有人的款项，这便是为何加回未承兑支票（它们减少银行负债）、减除未清算存款的原因。

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9. Q9 — Control Accounts and Subsidiary Ledgers | 第9题 — 统驭账户与明细分类账

Question: The purchases ledger control account shows a credit opening balance of $12,400. The following totals for the month are provided: credit purchases $45,000, returns outwards $2,100, payments to creditors $39,800, discount received $1,150, interest charged by a supplier $300. What is the closing balance on the purchases ledger control account? Prepare the control account.

题目：采购分类账统驭账户显示贷方期初余额 12,400 美元。当月各合计数如下：赊购 45,000 美元，采购退回 2,100 美元，支付债权人款项 39,800 美元，已获折扣 1,150 美元，供应商收取利息 300 美元。该统驭账户的期末余额是多少？请编制统驭账户。

Purchases Ledger Control Account 采购分类账统驭账户

Dr	$	Cr	$
Returns Outwards 采购退回	2,100	Balance b/d 期初余额	12,400
Payments 支付	39,800	Purchases 采购	45,000
Discount received 已获折扣	1,150	Interest charged 供应商利息	300
Balance c/d 期末余额	14,650
	57,700		57,700

The closing credit balance is $14,650. This is calculated by adding all credits ($12,400 + $45,000 + $300 = $57,700) and subtracting the total debits ($2,100 + $39,800 + $1,150 = $43,050), leaving $14,650. Interest charged by a supplier increases the amount owed, hence it appears on the credit side. Discount received reduces the liability, so it is debited. Understanding the direction of each item is essential for control account accuracy.

期末贷方余额为 14,650 美元。计算方法是将所有贷方发生额相加（12,400 + 45,000 + 300 = 57,700 美元），减去借方合计（2,100 + 39,800 + 1,150 = 43,050 美元），得出 14,650 美元。供应商收取的利息会增加欠款，因此记入贷方。已获折扣减少负债，故记入借方。准确把握每一项目的方向对统驭账户的准确性至关重要。

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10. Q10 — Correcting Errors and the Suspense Account | 第10题 — 更正错误与暂记账户

Question: A trial balance fails to agree, and the debit side is $800 more than the credit side. A suspense account is opened. Later, the following errors are discovered: (a) Sales of $500 were credited to the sales account but not debited to the trade receivables account. (b) A payment of $300 for rent was debited to the rent account as $30. (c) A purchase of office equipment $600 was debited to the purchases account. Show the journal entries to correct these errors and clear the suspense account.

题目：一张试算平衡表未能平衡，且借方比贷方多出 800 美元。于是开设了暂记账户。随后发现下列错误：(a) 一笔 500 美元的销售已贷记销售账户，却未借记应收账款账户。(b) 一笔 300 美元的租金付款误以 30 美元借记租金账户。(c) 一笔 600 美元的办公设备采购被借记至采购账户。请编制更正这些错误并结清暂记账户的日记账分录。

Correction entries:

更正分录：

(a) To record the missing debit: Dr Trade Receivables $500, Cr Suspense $500. The original credit to sales was correct, but the debit was missing, causing the debit side to be lower by $500. After this entry, the suspense debit difference reduces from $800 to $300.

(a) 补记遗漏的借方：借记应收账款 500 美元，贷记暂记账户 500 美元。原贷记销售收入正确，但借方遗漏，导致借方少计 500 美元。此分录后，暂记账户的借方差额由 800 美元降至 300 美元。

(b) Rent understated by $300 – $30 = $270. Correct entry: Dr Rent $270, Cr Suspense $270. The rent account needs an additional $270 debit. Since the debit side of the trial balance was already overstated by $300 (due to the suspense being $800 debit), this correction reduces the debit difference to $30.

(b) 租金少记 300 – 30 = 270 美元。更正分录：借记租金 270 美元，贷记暂记账户 270 美元。租金账户需补记 270 美元借方。试算表借方已多计 300 美元（暂记账户为借方 800 美元），此项更正使借方差异缩至 30 美元。

(c) Office equipment incorrectly debited to purchases. Correct by transferring the amount: Dr Office Equipment $600, Cr Purchases $600. This does not affect the suspense account directly as it is a double‑sided error within the ledger. After (a) and (b), the remaining suspense balance is $30 debit. Another undiscovered error must exist, but with the given information, the above entries address the identified mistakes. The closing journal to transfer the remaining $30 to the owner’s capital or to a default account would be: Dr Suspense $30, Cr Capital/Equity $30.

(c) 办公设备误记入采购账户。更正方法为转账：借记办公设备 600 美元，贷记采购 600 美元。这属于分类账内部的双边错误，不影响暂记账户。经 (a) 与 (b) 更正后，暂记账户尚余借方余额 30 美元。必定存在另一个尚未发现的错误，但根据给定信息，以上分录已解决已识别的问题。最后需将剩余 30 美元冲转：借记暂记账户 30 美元，贷记资本或权益 30 美元。

All these entries ensure the trial balance agrees and the nominal ledger is accurate. Approaching errors methodically – by calculating the impact on the trial balance difference – prevents further confusion.

上述所有分录确保了试算表的平衡以及总账的准确性。系统性地处理错误——计算其对试算表差额的影响——可避免进一步的混乱。

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Published by TutorHao | Accounting Revision Series | aleveler.com

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