AS Cambridge Accounting: Mock Unit Test Analysis and Solutions | AS 剑桥会计：单元测试模拟卷解析

📚 AS Cambridge Accounting: Mock Unit Test Analysis and Solutions | AS 剑桥会计：单元测试模拟卷解析

This mock unit test paper is designed to help AS Cambridge Accounting students consolidate core topics such as double-entry bookkeeping, adjusting entries, trial balance correction, and final accounts. The paper contains eight compulsory structured questions that mirror typical exam scenarios. Working through these solutions will strengthen your understanding of key concepts and improve exam technique. Each question is accompanied by detailed explanations in both English and Chinese, making this an ideal revision resource for bilingual learners.

本份单元测试模拟卷旨在帮助 AS 剑桥会计学生巩固核心专题，如复式记账法、调整分录、试算平衡更正以及期末财务报表。试卷包含八道必做结构题，模拟典型考试场景。通过逐一解析这些题目，你将加深对关键概念的理解并提升应试技巧。每题都配有详细的中英双语解析，是双语学习者的理想复习资源。

1. Mock Paper Overview | 模拟试卷概览

The mock paper consists of eight questions covering the AS Accounting syllabus. It is intended to be completed within 1 hour 30 minutes. The total marks available are 80. Topics assessed include journal entries, ledger accounts, trial balance errors, depreciation, bad debts, bank reconciliation, and the preparation of financial statements. Below we walk through each question and its solution step by step.

模拟试卷由八道题目组成，涵盖 AS 会计教学大纲。建议用时 1 小时 30 分钟，总分 80 分。考核的知识点包括日记账分录、分类账、试算平衡错误、折旧、坏账、银行对账以及财务报表的编制。下面我们将逐步解析每道题目及其解答。

---

2. Question 1: Journal Entries for Purchases and Sales | 题目一：采购与销售的日记账分录

Question 1 asks students to record four transactions in the general journal. The transactions are: (a) Bought goods on credit from M. Lane for $8,000. (b) Cash sales of $3,500. (c) Paid electricity bill $500 by cash. (d) The owner introduced $10,000 capital, paid directly into the bank.

题目一要求学生将四笔交易记录在普通日记账中。交易为：（a）从 M. Lane 赊购商品 $8,000。（b）现金销售 $3,500。（c）以现金支付电费 $500。（d）所有者投入资本 $10,000，直接存入银行。

Transaction (a): Debit Purchases $8,000, Credit Trade payables — M. Lane $8,000. Narrative: To record credit purchase of goods. This follows the rule: increase in expense (debit) and increase in liability (credit).

交易（a）：借记采购 $8,000，贷记应付账款 — M. Lane $8,000。说明：记录赊购商品。遵循费用增加记借方、负债增加记贷方的规则。

Transaction (b): Debit Cash $3,500, Credit Sales revenue $3,500. Narrative: To record cash sales. Cash (asset) increases and sales revenue (income) increases.

交易（b）：借记现金 $3,500，贷记销售收入 $3,500。说明：记录现金销售。现金（资产）增加，销售收入（收益）增加。

Transaction (c): Debit Electricity expense $500, Credit Cash $500. Narrative: Payment of electricity bill. An expense is debited when incurred, and the asset cash decreases.

交易（c）：借记电费 $500，贷记现金 $500。说明：支付电费。费用发生时借记，资产现金减少。

Transaction (d): Debit Bank $10,000, Credit Capital $10,000. Narrative: Capital introduced by the owner. The bank asset increases and the capital account increases.

交易（d）：借记银行存款 $10,000，贷记资本 $10,000。说明：所有者投入资本。银行资产增加，资本账户增加。

---

3. Question 2: Ledger Accounts and Balancing | 题目二：分类账及结平

This question provides the trade receivables account with several entries and asks to balance the account at the month-end. The transactions during the period were: opening debit balance $5,000; credit sales $12,000; receipts from customers $10,000; sales returns $500. All entries must be posted correctly before calculating the closing balance.

本题给出了应收账款分类账的若干业务，要求月末结平该账户。期间交易为：期初借方余额 $5,000；赊销 $12,000；收到客户款项 $10,000；销售退回 $500。必须先正确过账，再计算期末余额。

Posting steps: Start with opening balance b/d on the debit side $5,000. Record credit sales on the debit side $12,000. Record receipts on the credit side $10,000. Record sales returns on the credit side $500. The debit side totals $17,000, credit side totals $10,500. The balancing figure (debit minus credit) is $6,500, which is carried down (c/d) as the closing debit balance.

过账步骤：首先将期初余额 $5,000 记入借方。赊销 $12,000 记入借方。收到款项 $10,000 记入贷方。销售退回 $500 记入贷方。借方合计 $17,000，贷方合计 $10,500。倒轧出来的差额（借方减贷方）为 $6,500，作为期末余额结转（c/d）到下一期。

The final entry is to carry down the $6,500 to the debit side as the opening balance for the next period. A proper balancing of the ledger account is essential for accurate trial balance preparation.

最后将 $6,500 转入下期借方作为期初余额。正确结平分类账对于编制准确的试算平衡表至关重要。

---

4. Question 3: Trial Balance and Error Correction | 题目三：试算平衡与错误更正

The initial trial balance showed total debits of $105,000 and total credits of $104,500, giving a $500 discrepancy. Investigation revealed that the accrued electricity expense of $500 had not been recorded. This type of error is an omission of an adjusting entry.

初步试算平衡表显示借方总额 $105,000，贷方总额 $104,500，差异 $500。经调查发现，一笔应计电费 $500 未入账。此类错误属于遗漏调整分录。

To correct the trial balance, we must pass the adjustment: Debit Electricity expense $500, Credit Accrued expense $500. After this entry, both total debits and total credits become $105,500, and the trial balance agrees. Below is a summary of the corrected trial balance.

为了更正试算平衡，需要补做调整分录：借记电费 $500，贷记应计费用 $500。过账后，借方和贷方总额均变为 $105,500，试算平衡表得以平衡。以下是更正后的试算平衡摘要。

Account Name	Debit ($)	Credit ($)
Sales		95,000
Purchases	60,000
Expenses	24,500
Electricity expense (adjusted)	5,500
Accrued expense		500
Trade payables		10,000
Capital and other accounts	15,500	35,000
Totals	105,500	105,500

Note: The electricity expense account originally showed $5,000 before adjustment. After recording the accrued $500, it becomes $5,500, ensuring the trial balance balances.

注意：调整前电费账户原为 $5,000，补记应计 $500 后变为 $5,500，试算平衡表得以平衡。

---

5. Question 4: Adjustments for Depreciation | 题目四：折旧的调整

This question provides the cost of machinery $80,000, estimated residual value $8,000, and useful life of 5 years. Using the straight-line method, students must calculate the annual depreciation charge and prepare the adjusting journal entry.

本题提供机器成本 $80,000，估计残值 $8,000，使用寿命 5 年。要求使用直线法计算年折旧额并编制调整分录。

The straight-line depreciation formula is:

Annual Depreciation = (Cost − Residual Value) / Useful Life

直线法折旧公式为：

年折旧额 = (成本 − 残值) / 使用寿命

Substituting the given values: ($80,000 − $8,000) / 5 = $14,400. Thus, the annual depreciation expense is $14,400.

代入给定数值：（$80,000 − $8,000）/ 5 = $14,400。因此，年折旧费用为 $14,400。

The adjusting entry at the end of the year is: Debit Depreciation expense $14,400, Credit Accumulated depreciation $14,400. This reflects the systematic allocation of the asset’s cost over its useful life and reduces the carrying amount of the machinery.

年末调整分录为：借记折旧费用 $14,400，贷记累计折旧 $14,400。这反映了资产成本在有效使用期间的系统分摊，并降低了机器的账面净值。

---

6. Question 5: Bad Debts and Provision for Doubtful Debts | 题目五：坏账与坏账准备

This question tests the adjustment for actual bad debts and the maintenance of a provision for doubtful debts. Opening trade receivables are $40,000, and the opening provision is $2,000. During the year, a bad debt of $1,500 is identified and must be written off. At year-end, total trade receivables are $42,000, and the provision is to be adjusted to 5% of outstanding receivables.

本题测试实际坏账的调整和坏账准备的计提。期初应收账款为 $40,000，期初坏账准备为 $2,000。年中确认了一笔 $1,500 的坏账，需予以冲销。年末应收账款总额为 $42,000，要求将坏账准备调整至应收账款余额的 5%。

Step 1: Write off the bad debt. Entry: Debit Bad debts expense $1,500, Credit Trade receivables $1,500. This removes the irrecoverable amount from the receivables balance.

第一步：冲销坏账。分录：借记坏账费用 $1,500，贷记应收账款 $1,500。这将无法收回的款项从应收账款余额中移除。

Step 2: Calculate the required closing provision. 5% of $42,000 = $2,100. The existing provision balance after write-off is $2,000 − $1,500 = $500 (credit). To reach $2,100, an increase of $1,600 is needed.

第二步：计算期末应提准备。$42,000 的 5% 为 $2,100。冲销后现有的准备余额为 $2,000 − $1,500 = $500（贷方）。为达到 $2,100，需增加 $1,600。

Step 3: Record the increase in provision. Entry: Debit Bad debts expense $1,600, Credit Provision for doubtful debts $1,600. The total bad debts expense for the year is $1,500 + $1,600 = $3,100.

第三步：记录准备金的增加。分录：借记坏账费用 $1,600，贷记坏账准备 $1,600。全年坏账费用合计为 $1,500 + $1,600 = $3,100。

This dual treatment ensures that both the actual write-off and the prudent estimate of future doubtful debts are recognised in the income statement.

这种双重处理确保实际冲销和审慎估计的未来可疑债务均反映在利润表中。

---

7. Question 6: Bank Reconciliation Statement | 题目六：银行存款余额调节表

In this question, the bank statement balance is $25,000, while the cash book (bank column) shows a balance of $24,100. Reconciling items are discovered: unpresented cheques $2,000; bank lodgements not yet credited $3,000; bank charges of $50 not entered in the cash book; and a direct credit from a customer for $950 not recorded in the cash book.

本题中，银行对账单余额为 $25,000，而现金簿（银行栏）余额为 $24,100。发现的调节项目为：未兑现支票 $2,000；在途存款 $3,000；银行手续费 $50 未记入现金簿；以及一笔客户直接存款 $950 未记入现金簿。

First, update the cash book for the missing items. Cash book balance b/f $24,100. Add: direct credit $950. Less: bank charges $50. Adjusted cash book balance = $24,100 + $950 − $50 = $25,000.

首先，将未记账项目补入现金簿。现金簿期初余额 $24,100。加：直接存款 $950。减：银行手续费 $50。调整后现金簿余额 = $24,100 + $950 − $50 = $25,000。

Next, prepare the bank reconciliation statement starting from the bank statement balance.

接下来，以银行对账单余额为起点编制银行存款余额调节表。

Balance per bank statement	$25,000
Add: Lodgements not yet credited	$3,000
Less: Unpresented cheques	($2,000)
Balance per adjusted cash book	$26,000 ? No, wait, that would mismatch. Actually the correct logic: Adjusted cash book must equal bank statement after reconciliation. Let’s rework.

Wait, we need to ensure logical consistency. Let’s recalc properly: starting bank statement $25,000. Unpresented cheques reduce bank’s future payoff, so we subtract them: $25,000 – $2,000 = $23,000. Add deposits not yet recorded by bank: $23,000 + $3,000 = $26,000. That should equal the adjusted cash book. But our adjusted cash book came to $25,000. There is a discrepancy. Let’s adjust

Published by TutorHao | AS Accounting Revision Series | aleveler.com

更多咨询请联系16621398022（同微信）