AS Eduqas Accounting: Case Study Practice | AS Eduqas 会计：案例分析实战演练

📚 AS Eduqas Accounting: Case Study Practice | AS Eduqas 会计：案例分析实战演练

Case study questions form the backbone of the AS Eduqas Accounting examination. They require you to apply technical knowledge to a realistic business scenario, rather than simply recalling isolated facts. Mastering case study technique is essential for translating your accounting skills into high marks.

案例分析题是 AS Eduqas 会计考试的核心。这类题目要求你将专业技能运用于真实的商业情境，而非单纯回忆孤立的知识点。掌握案例分析技巧是将会计能力转化为高分的关键。

1. Understanding the Case Study Format | 理解案例分析题型

In Eduqas AS Accounting, a case study typically presents a short narrative about a sole trader or partnership, followed by a trial balance and a series of adjustments. You must then prepare financial statements, calculate ratios, or evaluate business decisions. The marks are allocated across computation, presentation, and interpretation.

在 Eduqas AS 会计中，案例分析通常会先提供一段关于独资经营者或合伙企业的简短描述，随后给出试算平衡表以及一系列调整事项。你必须据此编制财务报表、计算比率或评价经营决策。分值分布在计算、报表列报以及解读能力上。

Understanding that the examiners are looking for application in context is the first step. You are not simply compiling numbers; you are telling the story of a business through its accounts.

理解考官希望看到你在具体情境中应用知识是第一步。你并非只是堆砌数字，而是通过账户讲述一家企业的故事。

2. Reading the Question and Highlighting Key Data | 阅读题目并标记关键数据

Start by reading the entire case study quickly to grasp the business type, period, and any unusual events, such as a theft or a change in accounting policy. Then re-read slowly, using a highlighter to mark numerical figures, dates, and adjustment notes.

先快速通读整个案例，把握企业类型、会计期间以及诸如失窃或会计政策变更等特殊事件。然后慢速重读，用荧光笔标出数字、日期和调整说明。

Pay special attention to instructions like ‘the firm uses the straight-line depreciation method’ or ‘rent is paid quarterly in advance’. These small phrases determine the adjustments you must make later.

特别注意诸如“该企业采用直线折旧法”或“租金按季预付”等说明。这些简短的表述决定了你随后必须进行的调整。

3. Extracting Accounting Transactions | 提取会计交易

Often, the narrative includes transactions that have not yet been recorded in the trial balance. For instance, a purchase of equipment on the last day of the financial period, or owner’s drawings of inventory for personal use. List these hidden transactions on a separate sheet.

通常，叙述中包含尚未在试算平衡表中记录的交易。例如，在会计期间最后一天购买设备，或业主提取存货自用。请将这些隐藏的交易另列在一张纸上。

For each item, decide whether it affects the income statement, the statement of financial position, or both. This classification will prevent omissions when you prepare the journals and final accounts.

对于每一项，判断其影响损益表、财务状况表还是两者兼有。这一分类将防止你在编制日记账和最终报表时发生遗漏。

4. Preparing Journal Entries | 编制日记账

Before leaping into the ledgers, write out journal entries for all adjustments and missing transactions. A clear journal shows which accounts are debited and credited, and it provides a solid audit trail for your final figures.

在匆忙进入分类账户之前，先为所有调整事项和遗漏的交易写出日记账分录。清晰的日记账展示了哪些账户被借记、哪些被贷记，并为你最终的数值提供可靠的审计轨迹。

For example, if the business has consumed £800 of stationery that was previously treated as an asset, the journal would be:

例如，若企业消耗了原先列为资产的 800 英镑文具用品，日记账应为：

Account	Debit £	Credit £
Stationery Expense	800
Stationery Inventory		800

Practice writing journals quickly and accurately; they secure the method marks even if the final accounts contain a minor arithmetic slip.

练习快速而准确地书写日记账；即使最终报表出现微小计算错误，日记账依然能为你锁定方法分。

5. Posting to Ledger and Trial Balance | 过账及试算平衡

After recording journals, post the entries to the relevant ledger accounts. Many case studies provide a partially completed ledger or simply the trial balance. You must update the balances to reflect all adjustments.

在记录日记账后，将分录过账至相应的分类账户。许多案例会提供部分完成的分类账或仅仅给出试算平衡表。你必须更新余额以反映所有调整。

Remember the golden rule: for every debit there must be an equal credit. A common exam technique is to prepare a revised trial balance with extra columns for adjustments. This helps you verify that the total debits still equal total credits before you draft the financial statements.

牢记黄金法则：有借必有贷，借贷必相等。一个常见的考试技巧是编制一份带有调整栏的修正试算平衡表。这有助于在草拟财务报表之前验证借方总额仍然等于贷方总额。

6. Making Adjustments | 进行调整

Adjustments tested at AS level typically include accruals, prepayments, depreciation, irrecoverable debts, and closing inventory. For each, identify whether the business uses a periodic or perpetual inventory system, as this changes the accounting treatment.

AS 阶段考查的调整事项通常包括应计费用、预付费用、折旧、坏账以及期末存货。针对每一项，需明确企业使用的是定期盘存制还是永续盘存制，因为这将改变会计处理方式。

When dealing with prepayments, remember that the expense in the income statement is the amount consumed, not the amount paid. For instance, if rent of £12,000 was paid and £3,000 relates to the next period, the statement of financial position shows a prepayment of £3,000 under current assets.

处理预付费用时，请记住损益表中的费用是已耗用金额，而非已支付金额。例如，若支付租金 12,000 英镑，其中 3,000 英镑归属下一期间，则财务状况表的流动资产项下应列示预付租金 3,000 英镑。

7. Income Statement Construction | 损益表编制

The income statement must follow the standard format prescribed by Eduqas: Sales Revenue minus Cost of Sales equals Gross Profit, then deduct expenses to arrive at Profit for the Year. Focus on correct classification of expenses into distribution costs, administrative expenses, and finance costs where applicable.

损益表必须遵循 Eduqas 规定的标准格式：销售收入减销售成本等于毛利，再扣除各项费用得出年度利润。注意在适用情况下将费用正确分类为销售费用、管理费用和财务费用。

When calculating cost of sales for a sole trader, use the formula:

Opening Inventory + Purchases – Closing Inventory = Cost of Sales

计算独资经营者的销售成本时，公式为：

期初存货 + 购货 – 期末存货 = 销售成本

Present all figures neatly, show workings, and label every component. Even if your final profit is incorrect, clearly presented workings earn valuable method marks.

整洁列示所有数字，展示计算过程，并标记每一个组成部分。即使最终利润有误，清晰的工作底稿也能赢得宝贵的方法分。

8. Statement of Financial Position | 财务状况表编制

The statement of financial position must balance. Non‑current assets are shown at net book value (cost less accumulated depreciation). Current assets include inventory, trade receivables, prepayments, and cash at bank. Current liabilities show trade payables, accruals, and any bank overdraft.

财务状况表必须实现平衡。非流动资产按账面净值列示（成本减累计折旧）。流动资产包括存货、应收账款、预付款项和银行存款。流动负债列示应付账款、应计费用和银行透支。

Equity is presented as opening capital plus profit for the year less drawings. A note showing the capital account movement is often included. Double‑check that total assets equal total equity and liabilities. Any imbalance indicates an error in your adjustments or arithmetics.

权益列示为期初资本加本年度利润减提用。通常附带一份显示资本账户变动的附注。复核资产总额是否等于权益与负债之和。任何不平衡都意味着调整或计算存在错误。

9. Ratio Analysis | 比率分析

Ratio calculations are a staple of case study questions. You may be asked to compute profitability ratios (Gross Profit Margin, Net Profit Margin, Return on Capital Employed) and liquidity ratios (Current Ratio, Liquid/Acid Test Ratio).

比率计算是案例分析题中的常客。你可能需要计算盈利能力比率（毛利率、净利率、资本回报率）和流动性比率（流动比率、速动比率/酸性测试比率）。

Use the following formulas accurately, substituting the figures from your prepared statements:

Gross Profit Margin = (Gross Profit ÷ Sales Revenue) × 100%

Current Ratio = Current Assets ÷ Current Liabilities

准确运用下列公式，代入你所编制报表中的数字：

毛利率 = (毛利 ÷ 销售收入) × 100%

流动比率 = 流动资产 ÷ 流动负债

Always show your workings to gain full marks. Express ratios to two decimal places unless the question states otherwise.

始终展示计算过程以获得满分。除非题目另有说明，比率保留两位小数。

10. Interpretation and Evaluation | 解读与评价

After calculating ratios, you must interpret them in the context of the case. Comparing the gross profit margin to the previous year or to industry benchmarks, and explaining possible reasons for the change, demonstrates higher‑order skills.

计算比率之后，你必须结合案例情境进行解读。将毛利率与上年度或行业基准进行比较，并解释变化可能的原因，能够展现高阶思维能力。

Avoid vague statements like ‘the ratio has worsened’. Instead, write ‘the gross profit margin fell from 45% to 38%, possibly due to higher supplier prices that could not be passed on to customers, indicating a weakening of pricing power’. This level of detail secures evaluation marks.

避免“比率恶化”这类模糊表述。相反，应写为“毛利率从 45% 下降至 38%，可能是由于供应商价格上涨未能转嫁给客户，表明定价能力减弱”。如此详细的表述能确保获取评价分。

11. Worked Example: Tom’s Bike Shop | 实战案例：Tom’s Bike Shop

Let’s work through a simplified case. Tom’s Bike Shop trial balance at 31 December 2024 includes: Sales Revenue £80,000, Purchases £45,000, Opening Inventory £10,000, Wages £15,000, Rent £8,000, General Expenses £3,000, Equipment £30,000, Accumulated Depreciation £6,000, Trade Receivables £7,000, Trade Payables £5,000, Bank £2,000, and Capital £60,000. Closing inventory is valued at £12,000.

我们来演练一个简化案例。Tom’s Bike Shop 截至 2024 年 12 月 31 日的试算平衡表包括：销售收入 80,000 英镑，购货 45,000 英镑，期初存货 10,000 英镑，工资 15,000 英镑，租金 8,000 英镑，杂项费用 3,000 英镑，设备 30,000 英镑，累计折旧 6,000 英镑，应收账款 7,000 英镑，应付账款 5,000 英镑，银行存款 2,000 英镑，资本 60,000 英镑。期末存货估价为 12,000 英镑。

Additional adjustments: (i) Equipment is depreciated at 10% straight‑line per annum; (ii) Wages accrued at year‑end amount to £1,200; (iii) Rent includes a prepayment of £2,000 for January 2025; (iv) An irrecoverable debt of £400 must be written off.

额外调整事项：(i) 设备按 10% 直线法年折旧；(ii) 年末应计工资 1,200 英镑；(iii) 租金中含 2025 年 1 月预付的 2,000 英镑；(iv) 有一笔 400 英镑的坏账需注销。

Step 1: Calculate depreciation charge: 10% × £30,000 = £3,000. So accumulated depreciation becomes £9,000. Step 2: Record wages accrual increases expenses by £1,200 and creates a current liability. Step 3: Adjust rent expense to £6,000 (£8,000 − £2,000), with £2,000 as a prepayment. Step 4: Write off the bad debt reduces trade receivables and adds to bad debt expense.

步骤 1：计算折旧费用：10% × 30,000 = 3,000 英镑。累计折旧因此变为 9,000 英镑。步骤 2：记录应计工资使费用增加 1,200 英镑并产生一项流动负债。步骤 3：将租金费用调整为 6,000 英镑（8,000 − 2,000），并将 2,000 列为预付费用。步骤 4：注销坏账减少应收账款并增加坏账费用。

Income statement (extract): Sales £80,000; Cost of Sales: Opening Inv £10,000 + Purchases £45,000 − Closing Inv £12,000 = £43,000; Gross Profit £37,000; Expenses: Wages (£15,000+£1,200) = £16,200, Rent £6,000, General Expenses £3,000, Bad Debts £400, Depreciation £3,000; Total Expenses £28,600; Net Profit £8,400.

损益表（节选）：销售收入 80,000；销售成本：期初存货 10,000 + 购货 45,000 − 期末存货 12,000 = 43,000；毛利 37,000；费用：工资 (15,000+1,200)=16,200，租金 6,000，杂项费用 3,000，坏账 400，折旧 3,000；费用合计 28,600；净利润 8,400。

Statement of Financial Position: Non‑current assets: Equipment £30,000 − £9,000 = £21,000. Current assets: Inventory £12,000, Trade Receivables £6,600 (£7,000−£400), Prepayment £2,000, Bank £2,000. Current liabilities: Trade Payables £5,000, Accrual £1,200. Capital: £60,000 + Profit £8,400 = £68,400. Total assets £41,600; total equity & liabilities: £68,400 + £5,000 + £1,200 = £74,600? Wait, re‑calculate: Non‑current assets £21,000 + current assets £12,000+6,600+2,000+2,000 = £22,600? Actually sum: Inventory 12,000 + Receivables 6,600 + Prepayment 2,000 + Bank 2,000 = 22,600. Total assets = 21,000 + 22,600 = 43,600. Equity 68,400 + liabilities 5,000+1,200 = 74,600. This does not balance! That indicates an intentional error for teaching: something is missing. Drawings? Suppose no drawings. Then perhaps we forgot the bank or other aspects. In reality the initial trial balance balances: Debts = Credits? Let’s check original trial balance: Debits: Purchases 45, Opening Inv 10, Wages 15, Rent 8, General Exp 3, Equipment 30, Receivables 7, Bank 2 (total 120). Credits: Sales 80, Accum Dep 6, Payables 5, Capital 60 (151? That doesn’t sum). Actually something is off. Let’s assume a balanced trial balance with additional asset or liability omitted. To keep it simple, I’ll adjust numbers for a balanced scenario. In a real case, it would balance. I will correct the example to be plausible. But since it’s practice, I can present it as an illustration and then show that a check reveals a difference, prompting students to re‑examine adjustments. This teaches the importance of error checking. I’ll state: ‘After posting, the statement of financial position initially shows an imbalance. Upon review, we realise that opening inventory was already in the trial balance debit, but sales were credit, so the original trial balance is assumed to balance. The discrepancy here suggests a missing account, perhaps drawings £5,000. If drawings were £5,000, equity closing becomes £60,000 + 8,400 − 5,000 = £63,400. Then equity+liabilities = 63,400+5,000+1,200 = 69,600, still not matching 43,600. So I need to construct a balanced example. I will simply state that the case provided a balanced trial balance, and the final statements balance after incorporating adjustments. I’ll omit the erroneous figures and just explain the steps. This is safer. I’ll adjust the numbers quickly: Suppose total assets before adjustments should equal capital plus profit etc. I’ll skip the numerical imbalance and instead focus on method. I’ll re‑write the step to show that after adjustments the statement of financial position balances. To avoid confusion, I’ll present the complete statement with figures that balance: Assume capital stays as 60,000, profit 8,400, no drawings, so equity 68,400. Let’s recalculate assets: Non‑current: 21,000; Inventory 12,000; Receivables 6,600; Prepay 2,000; Bank 2,000; total assets = 43,600. Liabilities: Payables 5,000 + Accrual 1,200 = 6,200. Then equity+liabilities = 68,400+6,200 = 74,600. Assets 43,600, difference 31,000. That suggests the original trial balance had an asset missing, like a building or cash? Actually, bank 2,000, but maybe capital included other long-term liabilities. Better to assume the original trial balance had a ‘Loan’ or something. I’ll add a long‑term loan of £31,000 to make it balance. Then the statement of financial position would have Loan as non‑current liability. That would make total equity and liabilities: Capital 68,400 + Payables 5,000 + Accrual 1,200 + Loan 31,000 = 105,600, assets same 43,600 still doesn’t match. This is messy. To avoid this, I’ll present a balanced scenario by providing a proper trial balance. Let’s design a clean balanced trial balance: Debits: Inventory 10,000; Purchases 45,000; Wages 15,000; Rent 8,000; Gen Exp 3,000; Equipment 30,000; Receivables 7,000; Bank 12,000 (instead of 2,000). Total debits = 130,000. Credits: Sales 80,000; Accum Depr 6,000; Payables 5,000; Capital 39,000. Total credits = 130,000. Then closing inventory £12,000. Adjustments same. Then income statement: Sales 80, Cost: (10+45-12)=43, GP 37. Expenses: Wages 16,200, Rent 6,000, Gen 3,000, Bad Debts 400, Depreciation 3,000 total 28,600, Net profit 8,400. SoS FP: Non‑current: Equip 30-9=21, Current assets: Inv 12, Receiv 7-0.4=6.6, Prepay 2, Bank 12, total 32.6. Total assets 53.6. Equity: Capital 39,000 + Profit 8,400 = 47,400. Liabilities: Payables 5,000, Accrual 1,200 total 6,200. Total equity+liabilities = 53.6. Balanced! Perfect. I’ll use these numbers. I’ll rewrite the case with Bank £12,000 and Capital £39,000. Previously I had bank £2,000, capital £60,000, but that didn’t balance. I’ll adjust the text accordingly. Let’s re‑present the case in this section with corrected figures.

I will write:

Let’s work through a simplified case. Tom’s Bike Shop trial balance at 31 December 2024 includes: Sales Revenue £80,000, Purchases £45,000, Opening Inventory £10,000, Wages £15,000, Rent £8,000, General Expenses £3,000, Equipment £30,000, Accumulated Depreciation £6,000, Trade Receivables £7,000, Trade Payables £5,000, Bank £12,000, and Capital £39,000. Closing inventory is valued at £12,000.

我们来演练一个简化案例。Tom’s Bike Shop 截至 2024 年 12 月 31 日的试算平衡表包括：销售收入 80,000 英镑，购货 45,000 英镑，期初存货 10,000 英镑，工资 15,000 英镑，租金 8,000 英镑，杂项费用 3,000 英镑，设备 30,000 英镑，累计折旧 6,000 英镑，应收账款 7,000 英镑，应付账款 5,000 英镑，银行存款 12,000 英镑，资本 39,000 英镑。期末存货估价为 12,000 英镑。

额外调整事项：(i) 设备按年折旧率 10% 直线法计提折旧；(ii) 年末应计工资 1,200 英镑；(iii) 租金中包含 2025 年 1 月的预付租金 2,000 英镑；(iv) 有 400 英镑的坏账需注销。

Step 1: Depreciation charge = 10% × £30,000 = £3,000. Accumulated depreciation becomes £9,000. Step 2: Wages accrual increases expense to £16,200 and creates a current liability. Step 3: Rent expense = £8,000 − £2,000 = £6,000; prepayment £2,000. Step 4: Write off bad debt reduces receivables to £6,600 and adds £400 to expenses.

步骤 1：折旧费用 = 10% × 30,000 = 3,000 英镑。累计折旧变为 9,000 英镑。步骤 2：应计工资将费用增至 16,200 英镑，并产生一项流动负债。步骤 3：租金费用 = 8,000 − 2,000 = 6,000 英镑；预付款 2,000 英镑。步骤 4：注销坏账使应收账款减至 6,600 英镑，并增加 400 英镑的费用。

Income Statement: Sales £80,000; Cost of Sales = £10,000 + £45,000 − £12,000 = £43,000; Gross Profit £37,000; Expenses: (Wages £16,200 + Rent £6,000 + General £3,000 + Bad Debts £400 + Depreciation £3,000) = £28,600; Net Profit £8,400.

损益表：销售收入 80,000 英镑；销售成本 = 10,000 + 45,000 − 12,000 = 43,000 英镑；毛利 37,000 英镑；费用：（工资 16,200 + 租金 6,000 + 杂项 3,000 + 坏账 400 + 折旧 3,000）= 28,600 英镑；净利润 8,400 英镑。

Statement of Financial Position: Non‑current assets: Equipment £30,000 − £9,000 = £21,000. Current assets: Inventory £12,000, Trade Receivables £6,600, Prepayment £2,000, Bank £12,000 (total £32,600). Current liabilities: Trade Payables £5,000, Accrual

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AS Eduqas Accounting: Case Study Practice | AS Eduqas 会计：案例分析实战演练