AS WJEC Accounting: Unit Test Mock Paper Analysis | AS WJEC 会计：单元测试模拟卷解析

📚 AS WJEC Accounting: Unit Test Mock Paper Analysis | AS WJEC 会计：单元测试模拟卷解析

This article provides a detailed analysis of a mock unit test for AS WJEC Accounting. Each question is broken down to show key concepts, common pitfalls, and model answers. Use this as a revision tool to strengthen your understanding of the AS syllabus.

本文详细解析了一份 AS WJEC 会计单元测试模拟卷。每道题都分解展示了关键概念、常见错误以及标准答案，可作为复习工具，加深对 AS 大纲的理解。

1. Question 1: Accounting Concepts | 题目1：会计概念

Question 1 (10 marks) Identify and explain two fundamental accounting concepts. Provide a real-world example for each.

题目1（10分）识别并解释两个基本会计概念。每个概念提供一个现实例子。

The accruals (matching) concept requires that income and expenses are recorded in the period they are earned or incurred, not when cash is received or paid. For example, a business records electricity expense for December even if the bill is not paid until January. This ensures the expense is matched with December’s revenue, giving a true profit figure.

应计（配比）概念要求收入和费用在其赚取或发生的期间记录，而不是在收到或支付现金时记录。例如，企业在12月记录电费支出，即使账单到1月才支付。这样确保费用与12月的收入配比，得出真实的利润数字。

The going concern concept assumes that the entity will continue to operate for the foreseeable future. This justifies carrying assets at historical cost rather than forced-sale values. Example: a shop values its fixtures at £20,000 based on ongoing use, not £10,000 at a closing-down sale. Financial statements are prepared on this basis unless liquidation is imminent.

持续经营概念假设企业将在可预见的未来继续经营。这使我们能够按历史成本而非强制出售价值列示资产。例如：一家商店根据持续使用价值将固定设备计价为20,000英镑，而不是按关停甩卖的10,000英镑。除非面临清算，财务报表均按此基础编制。

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2. Question 2: Double-Entry Bookkeeping | 题目2：复式记账

Question 2 (12 marks) Record the following transactions in the double-entry system: (a) 1 March, owner introduced £40,000 into the business bank account. (b) 2 March, purchased goods on credit from Alpha Ltd for £6,500. (c) 3 March, sold goods for cash £2,800.

题目2（12分）用复式记账记录下列交易：(a) 3月1日，所有者向企业银行账户投入40,000英镑。(b) 3月2日，从Alpha Ltd赊购商品6,500英镑。(c) 3月3日，现金销售商品2,800英镑。

Transaction (a): Debit Bank £40,000, Credit Capital £40,000. Explanation: the bank asset increases and the owner’s capital increases.

交易 (a)：借记银行存款40,000英镑，贷记资本40,000英镑。解释：银行资产增加，所有者资本增加。

Transaction (b): Debit Purchases £6,500, Credit Trade Payables (Alpha Ltd) £6,500. Explanation: the expense of purchases is recorded and a liability to the supplier is created.

交易 (b)：借记采购6,500英镑，贷记应付账款（Alpha Ltd）6,500英镑。解释：记录采购费用，同时产生对供应商的负债。

Transaction (c): Debit Cash £2,800, Credit Sales £2,800. Explanation: cash increases and sales revenue is recognised.

交易 (c)：借记现金2,800英镑，贷记销售收入2,800英镑。解释：现金增加，销售收入确认。

A common mistake is reversing the entries or forgetting that every transaction affects two accounts. Always identify which account rises and which falls.

常见错误是分录方向反了，或忘记每笔交易影响两个账户。务必先判断哪个账户增加、哪个减少。

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3. Question 3: Trial Balance Preparation | 题目3：试算平衡表编制

Question 3 (15 marks) The following balances are extracted from the ledgers at 31 December. Prepare a trial balance as at that date: Capital £45,000; Bank £3,200; Trade receivables £12,500; Trade payables £7,800; Inventory £8,400; Sales £68,000; Purchases £41,000; Rent £9,000; Wages £14,700; Drawings £6,000.

题目3（15分）以下余额提取自12月31日的分类账。编制该日的试算平衡表：资本45,000英镑；银行存款3,200英镑；应收账款12,500英镑；应付账款7,800英镑；存货8,400英镑；销售收入68,000英镑；采购41,000英镑；租金9,000英镑；工资14,700英镑；提款6,000英镑。

The trial balance totals should agree. Below is the correct layout:

试算平衡表的总额应当相等。正确的格式如下：

Account	Debit (£)	Credit (£)
Capital		45,000
Bank	3,200
Trade receivables	12,500
Trade payables		7,800
Inventory	8,400
Sales		68,000
Purchases	41,000
Rent	9,000
Wages	14,700
Drawings	6,000
Totals	94,800	120,800

The trial balance does NOT balance because Total Debits £94,800 ≠ Total Credits £120,800. The missing £26,000 likely indicates an error such as an omitted credit entry for sales, or a misposted capital. In exams, you are often asked to identify and correct errors.

试算平衡表并未平衡，因为借方合计94,800英镑 ≠ 贷方合计120,800英镑。差额26,000英镑可能表明遗漏了销售贷方分录或资本过账错误。考试中常要求找出并纠正错误。

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4. Question 4: Adjustments – Accruals and Prepayments | 题目4：调整分录——应计与预付

Question 4 (10 marks) The business pays rent quarterly in advance. On 1 November it paid £6,000 for three months. The accounting year ends on 31 December. Show the adjustment needed and the rent expense for the year if previous payments totalled £18,000.

题目4（10分）企业每季度预付租金。11月1日支付了三个月的租金6,000英镑。会计年度截止于12月31日。列示所需调整以及年度租金费用，如果此前已支付合计18,000英镑。

Rent prepayment: £6,000 covers Nov, Dec, Jan. Therefore, 2 months (Nov-Dec) belong to the current year: £6,000 × 2/3 = £4,000. One month (Jan) is prepaid: £6,000 × 1/3 = £2,000. Total rent expense for the year = previous payments £18,000 + £4,000 consumed = £22,000. The prepayment of £2,000 is an asset.

租金预付：6,000英镑涵盖11月、12月、1月。因此，2个月（11-12月）属于本年度：6,000英镑 × 2/3 = 4,000英镑。1个月（1月）为预付：6,000英镑 × 1/3 = 2,000英镑。年度租金费用 = 前期支付18,000英镑 + 耗用的4,000英镑 = 22,000英镑。预付的2,000英镑是一项资产。

Adjusting journal: Debit Rent Expense £4,000, Credit Prepaid Rent (asset) £4,000 – to transfer the consumed portion. Alternatively, if the payment was originally debited to expense, then we reduce expense and create the prepayment: Debit Prepaid Rent £2,000, Credit Rent Expense £2,000. Both achieve the same effect on final accounts.

调整分录：借记租金费用4,000英镑，贷记预付租金（资产）4,000英镑——转出已耗用部分。或者，如果付款时已借方记录费用，则减少费用并建立预付：借记预付租金2,000英镑，贷记租金费用2,000英镑。两种方式对最终报表影响相同。

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5. Question 5: Depreciation Calculation | 题目5：折旧计算

Question 5 (8 marks) A machine was purchased for £50,000. It has an estimated residual value of £5,000 and a useful life of 5 years. Calculate annual depreciation using the straight-line method and show the carrying amount after 2 years. Also give the double-entry for the first-year depreciation charge.

题目5（8分）购入一台机器，成本50,000英镑，估计残值5,000英镑，使用年限5年。使用直线法计算年折旧额及2年后的账面净值。同时写出第一年折旧费用的复式分录。

Annual depreciation = (£50,000 − £5,000) ÷ 5 = £9,000

年折旧额 = (50,000英镑 − 5,000英镑) ÷ 5 = 9,000英镑

After 2 years, accumulated depreciation is £9,000 × 2 = £18,000. Carrying amount = £50,000 − £18,000 = £32,000.

2年后，累计折旧为9,000英镑 × 2 = 18,000英镑。账面净值 = 50,000英镑 − 18,000英镑 = 32,000英镑。

Double-entry for year 1: Debit Depreciation Expense £9,000, Credit Accumulated Depreciation £9,000. The expense reduces profit; the accumulated depreciation account is a contra-asset.

第一年分录：借记折旧费用9,000英镑，贷记累计折旧9,000英镑。费用减少利润；累计折旧账户是资产的抵减项。

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6. Question 6: Bad Debts and Provision for Doubtful Debts | 题目6：坏账与呆账准备

Question 6 (10 marks) Trade receivables at year end total £70,000. A specific debt of £800 is to be written off. After write-off, the business maintains a provision for doubtful debts of 5% on the remaining receivables. The existing provision is £2,600. Calculate the new provision and the total charge to the income statement.

题目6（10分）年末应收账款总额为70,000英镑。一笔800英镑的具体坏账需要冲销。冲销后，企业对剩余应收账款按5%计提呆账准备。现有准备为2,600英镑。计算新准备及利润表中的总费用。

Step 1: Write off the specific debt. Trade receivables become £70,000 − £800 = £69,200. Journal: Debit Bad Debts Expense £800, Credit Trade Receivables £800.

步骤1：冲销具体坏账。应收账款变为70,000英镑 − 800英镑 = 69,200英镑。分录：借记坏账费用800英镑，贷记应收账款800英镑。

Step 2: Required provision = 5% × £69,200 = £3,460. Existing provision is £2,600, so an increase of £860 is needed.

步骤2：所需准备 = 5% × 69,200英镑 = 3,460英镑。现有准备2,600英镑，因此需要增加860英镑。

Step 3: Journal for increase: Debit Bad Debts Expense (or Provision Expense) £860, Credit Provision for Doubtful Debts £860. Total charge to income statement = write-off £800 + increase in provision £860 = £1,660.

步骤3：增加分录：借记坏账费用（或准备金费用）860英镑，贷记呆账准备860英镑。利润表中的总费用 = 冲销800英镑 + 准备增加860英镑 = 1,660英镑。

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7. Question 7: Income Statement Preparation | 题目7：编制利润表

Question 7 (18 marks) Using the adjusted trial balance extracts below, prepare an income statement for the year ended 30 June 2025. Sales £150,000; Opening inventory £18,000; Purchases £62,000; Closing inventory £22,000; Wages £30,000; Rent £15,000; Depreciation £9,000; Bad debts expense £1,660.

题目7（18分）利用以下调整后试算平衡表摘录，编制截至2025年6月30日止年度的利润表。销售收入150,000英镑；期初存货18,000英镑；采购62,000英镑；期末存货22,000英镑；工资30,000英镑；租金15,000英镑；折旧9,000英镑；坏账费用1,660英镑。

Start with the trading account section. Cost of sales = Opening inventory + Purchases − Closing inventory = £18,000 + £62,000 − £22,000 = £58,000. Gross profit = Sales − Cost of sales = £150,000 − £58,000 = £92,000.

从交易账户部分开始。销售成本 = 期初存货 + 采购 − 期末存货 = 18,000英镑 + 62,000英镑 − 22,000英镑 = 58,000英镑。毛利润 = 销售收入 − 销售成本 = 150,000英镑 − 58,000英镑 = 92,000英镑。

Then list operating expenses: Wages £30,000; Rent £15,000; Depreciation £9,000; Bad debts expense £1,660. Total expenses = £55,660. Net profit = Gross profit − Total expenses = £92,000 − £55,660 = £36,340.

然后列示营业费用：工资30,000英镑；租金15,000英镑；折旧9,000英镑；坏账费用1,660英镑。总费用 = 55,660英镑。净利润 = 毛利润 − 总费用 = 92,000英镑 − 55,660英镑 = 36,340英镑。

The income statement must be clearly headed and show all calculations. Marks are awarded for correct layout as well as accurate arithmetic.

利润表必须有清晰的标题，并展示所有计算。评分既看格式也看算术准确性。

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8. Question 8: Statement of Financial Position | 题目8：财务状况表

Question 8 (15 marks) Prepare the statement of financial position as at 30 June 2025 using the net profit from Q7 and the following: Capital at start £50,000; Drawings £12,000; Non-current assets at carrying amount £85,000; Inventory £22,000; Trade receivables £18,000; Bank £6,000; Trade payables £14,000; Accruals £1,200; Prepayments £2,000; Provision for doubtful debts £3,460.

题目8（15分）利用第7题的净利润以及以下数据，编制2025年6月30日的财务状况表：期初资本50,000英镑；提款12,000英镑；非流动资产账面净值85,000英镑；存货22,000英镑；应收账款18,000英镑；银行存款6,000英镑；应付账款14,000英镑；应计费用1,200英镑；预付费用2,000英镑；呆账准备3,460英镑。

Calculate capital at end: Opening capital £50,000 + Net profit £36,340 − Drawings £12,000 = £74,340.

计算期末资本：期初资本50,000英镑 + 净利润36,340英镑 − 提款12,000英镑 = 74,340英镑。

Assets: Non-current assets £85,000. Current assets: Inventory £22,000, Trade receivables (£18,000 − £3,460 provision = £14,540), Prepayments £2,000, Bank £6,000. Total current assets = £44,540. Total assets = £129,540.

资产：非流动资产85,000英镑。流动资产：存货22,000英镑，应收账款（18,000英镑 − 3,460英镑准备 = 14,540英镑），预付费用2,000英镑，银行存款6,000英镑。流动资产合计 = 44,540英镑。总资产 = 129,540英镑。

Equity and liabilities: Capital £74,340. Current liabilities: Trade payables £14,000, Accruals £1,200. Total liabilities = £15,200. Total equity and liabilities = £74,340 + £15,200 = £89,540. There is a mismatch! This reveals an error: the total should be £89,540, but assets total £129,540. The mistake arises because I omitted the non-current assets incorrectly; let’s recalculate correctly.

权益与负债：资本74,340英镑。流动负债：应付账款14,000英镑，应计费用1,200英镑。负债合计 = 15,200英镑。权益与负债合计 = 74,340英镑 + 15,200英镑 = 89,540英镑。出现了不平衡！这揭示了错误：我漏记了非流动资产？实际上非流动资产85,000英镑加上流动资产44,540英镑总和应为129,540英镑，但权益与负债合计只有89,540英镑。这个差额正是期初资本计算有误——如果重新计算，我们必须保持平衡。一个典型的错误是忘记将净资产的增加完全反映在资本上。正确的重新计算：资产总计 = 85,000 + 22,000 + 14,540 + 2,000 + 6,000 = 129,540英镑。负债 = 14,000 + 1,200 = 15,200英镑。因此净资产 = 129,540 − 15,200 = 114,340英镑。资本 = 50,000 + 36,340 − 12,000 = 74,340英镑，但净资产应为114

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