📚 GCSE CIE Accounting: Case Study Practice Drill | GCSE CIE 会计：案例分析实战演练
Welcome to this GCSE CIE Accounting case study walkthrough. You will work through a full set of adjustments and final accounts from a given trial balance, applying core principles step by step. This drill mirrors the style of real exam questions and builds your confidence in handling similar scenarios under timed conditions.
欢迎参加本次 GCSE CIE 会计案例分析实战演练。你将根据给定的试算表，逐步应用核心原则，完成一整套调整分录和期末账目。此练习模拟真实考题风格，帮助你在限时条件下从容应对类似情景。
1. Understanding the Case Scenario | 理解案例背景
Sophie owns a retail shop. Her trial balance at 31 December 2023 is provided below. All figures must be scrutinised because additional information reveals items that need to be adjusted before the income statement and statement of financial position can be prepared.
索菲经营一家零售商店。其2023年12月31日的试算表如下所示。由于附加信息揭示了编制损益表和财务状况表前需要调整的项目，所有数字都必须仔细审视。
Key additional data includes: closing inventory £9,500; rent includes £1,200 paid in advance for January 2024; wages of £800 are accrued but unpaid; an irrecoverable debt of £600 must be written off; a provision for doubtful debts of 5% is required on remaining trade receivables; motor vehicles are depreciated at 20% on the reducing balance, and equipment at 10% on a straight-line basis.
主要附加数据包括：期末存货9,500英镑；租金中含有为2024年1月预付的1,200英镑；应付未付工资800英镑；必须核销一笔600英镑的坏账；需按剩余应收账款的5%计提坏账准备；机动车采用20%的余额递减法折旧，设备采用10%的直线法折旧。
| Account | Debit (£) | Credit (£) |
|---|---|---|
| Inventory (1 January 2023) | 8,000 | |
| Purchases | 75,000 | |
| Rent | 12,000 | |
| Wages | 18,000 | |
| General expenses | 7,000 | |
| Motor vehicles (cost) | 22,000 | |
| Equipment (cost) | 15,000 | |
| Trade receivables | 16,000 | |
| Bank | 5,000 | |
| Cash | 500 | |
| Drawings | 10,000 | |
| Sales | 135,000 | |
| Accumulated depreciation – motor vehicles | 4,000 | |
| Accumulated depreciation – equipment | 3,000 | |
| Trade payables | 12,500 | |
| Loan (repayable 2028) | 10,000 | |
| Capital | 24,000 | |
| Totals | 188,500 | 188,500 |
2. Key Accounting Concepts and Terminology | 关键词汇与会计概念
Before making any adjustments, recall the fundamental principles that guide the preparation of final accounts: accruals (matching), prudence, and consistency. Accruals ensure that expenses are matched to the period in which they are incurred, regardless of cash payment.
在进行任何调整之前，需要回顾指导期末账目编制的基本原则：应计惯例（配比）、谨慎性和一致性。应计惯例确保费用与发生的期间相配比，而不论现金支付的时间。
The prudence concept requires you to anticipate potential losses, so an allowance for doubtful debts is created even though specific customers have not yet defaulted. Consistency means applying the same depreciation methods year after year.
谨慎性原则要求预估可能的损失，因此即使具体客户尚未违约，也需要计提坏账准备。一致性意味着年复一年地采用相同的折旧方法。
Understand the distinction between ‘irrecoverable debts’ (bad debts written off) and ‘provision for doubtful debts’ (an estimate of future losses). The latter is a contra-asset account that reduces the trade receivables figure in the statement of financial position.
要理解“坏账”（已核销的呆账）和“坏账准备”（对未来损失的估计）之间的区别。后者是一个资产抵减账户，在财务状况表中减少应收账款金额。
3. Preparing the Trial Balance | 编制试算表
The trial balance above already balances at £188,500 on both sides. This confirms the accuracy of the double-entry bookkeeping before adjustments. However, a balanced trial balance does not guarantee that there are no errors or omissions; it only shows that total debits equal total credits.
上述试算表已经平衡，借贷双方均为188,500英镑。这证实了调整前复式记账的准确性。然而，平衡的试算表并不能保证没有错误或遗漏；它仅表明借方总额等于贷方总额。
All figures in the trial balance are taken from the ledger accounts. Your first task in a case study is to list each adjustment needed and determine which accounts will be debited and credited for each adjustment.
试算表中的所有数字均取自分类账。在案例分析中，你的首要任务是列出每项所需的调整，并确定每项调整应借记和贷记的账户。
4. Adjustments: Accruals and Prepayments | 调整分录：应计与预付
The rent account shows a debit balance of £12,000. However, £1,200 relates to January 2024 – a prepayment. To match the expense to the current year, you must reduce the rent expense to £10,800 and recognise a current asset ‘prepaid rent’.
租金账户显示借方余额12,000英镑。然而，其中的1,200英镑属于2024年1月——这是一笔预付费用。为将费用与当年配比，必须将租金费用减少至10,800英镑，并确认一项流动资产“预付租金”。
Adjustment entry: Debit Prepaid rent £1,200, Credit Rent expense £1,200. This transfers the prepaid portion out of the expense and onto the statement of financial position.
调整分录：借记预付租金1,200英镑，贷记租金费用1,200英镑。这将预付部分从费用中转出，反映在财务状况表上。
Wages of £800 are revealed to be owing. This means the business has incurred the cost but not yet paid it. The accruals concept requires us to increase wages expense and create a current liability ‘accruals’.
发现应付未付工资800英镑。这意味着企业已发生该成本但尚未支付。应计惯例要求我们增加工资费用，并创建一项流动负债“应计费用”。
Adjustment entry: Debit Wages expense £800, Credit Accruals (wages) £800. Total wages charged to the income statement become £18,800.
调整分录：借记工资费用800英镑，贷记应计费用（工资）800英镑。计入损益表的工资总额变为18,800英镑。
5. Depreciation Calculation | 折旧计算
Motor vehicles are depreciated at 20% per annum using the reducing balance method. The net book value at 1 January 2023 is £22,000 cost less £4,000 accumulated depreciation = £18,000. The charge for the year is 20% × £18,000 = £3,600.
机动车采用余额递减法按年20%折旧。2023年1月1日的账面净值为成本22,000英镑减去累计折旧4,000英镑 = 18,000英镑。本年折旧额为20% × 18,000 = 3,600英镑。
Equipment is depreciated at 10% per annum on a straight-line basis. The charge is 10% × £15,000 cost = £1,500. This is applied regardless of the existing accumulated depreciation.
设备按直线法以年10%折旧。折旧额 = 10% × 成本15,000英镑 = 1,500英镑。无论现有累计折旧金额多少，均按此计算。
Adjustment entries: Debit Depreciation expense – motor vehicles £3,600, Credit Accumulated depreciation – motor vehicles £3,600. Debit Depreciation expense – equipment £1,500, Credit Accumulated depreciation – equipment £1,500.
调整分录：借记机动车折旧费用3
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