AS AQA Accounting: Case Study Practical Drill | AS AQA 会计：案例分析实战演练

📚 AS AQA Accounting: Case Study Practical Drill | AS AQA 会计：案例分析实战演练

In the AS AQA Accounting examination, case study questions require you to apply accounting principles to a realistic business scenario. This practical drill takes you step-by-step through a full set of accounts, from the initial trial balance to final statements and ratio analysis, equipping you with the skills and confidence to tackle any case study question.

在 AS AQA 会计考试中，案例分析题要求你将会计原则应用于真实的商业情境。本次实战演练带你一步步走完全套账目处理流程，从初始试算平衡表到最终报表再到比率分析，使你掌握应对任何案例分析题的技能和信心。

1. Understanding the Case Scenario | 理解案例背景

Sunrise Trading is a retail business preparing its financial statements for the year ended 31 December 2025. The following account balances were extracted from the ledger before any year-end adjustments:

Sunrise Trading 是一家零售企业，正在编制截至 2025 年 12 月 31 日止年度的财务报表。以下为年末调整前从分类账中提取的账户余额：

Debit balances: Opening inventory £5,000, Purchases £25,000, Wages £8,000, Rent £6,000, Office expenses £2,000, Equipment at cost £10,000, Trade receivables £5,200, Bank £1,500. Credit balances: Sales revenue £45,000, Accumulated depreciation £2,000, Trade payables £3,000, Capital £12,700 (balancing figure).

借方余额：期初存货 £5,000，采购 £25,000，工资 £8,000，租金 £6,000，办公费用 £2,000，设备成本 £10,000，应收账款 £5,200，银行存款 £1,500。贷方余额：销售收入 £45,000，累计折旧 £2,000，应付账款 £3,000，资本 £12,700（倒挤平衡数）。

Additional information for year-end adjustments: closing inventory was valued at £4,800; wages of £500 were accrued; rent of £1,000 was prepaid (already included in the rent paid); equipment is depreciated at 10% per annum on cost; and a provision for doubtful debts of 5% of trade receivables is to be created. There were no drawings during the year.

年末调整的附加信息：期末存货价值为 £4,800；应计未付工资 £500；预付租金 £1,000（已包含在已支付的租金中）；设备按成本的 10% 计提年折旧；按应收账款的 5% 计提坏账准备。本年度无业主提款。

2. Initial Trial Balance Analysis | 初始试算平衡表分析

The unadjusted trial balance can be presented in a formal layout. It is essential to confirm that the debit and credit totals agree before proceeding with adjustments.

调整前的试算平衡表可以呈现在正式格式中。在继续进行调整前，务必确认借方和贷方总额相等。