📚 Case Study Practice for KS3 Edexcel Accounting | KS3 Edexcel 会计：案例分析实战演练
This article walks you through a step‑by‑step business case study designed for KS3 Edexcel Accounting. You will see how a real‑life lemonade stand records transactions, prepares ledger accounts, builds a trial balance, calculates profit and produces a simple balance sheet. Use this as a model to practise your own accounting skills.
本文将通过一个逐步深入的商业案例，带你演练 KS3 Edexcel 会计课程的核心技能。你将看到一个真实的柠檬水小摊如何记录交易、过账、编制试算表、计算利润并生成简易资产负债表。请把它当作模板来提升你自己的会计实战能力。
1. Case Background | 案例背景
Alex decides to run a lemonade stall during the summer holidays. On 1 June he puts £100 of his own savings into the business as capital. He keeps a simple manual accounting system and records every transaction immediately. The stall operates for the whole month, and you will act as his bookkeeper.
Alex 决定在暑假期间经营一个柠檬水小摊。6 月 1 日，他把自己的 £100 积蓄作为资本投入生意。他使用一套简单的手工记账体系，并立刻记录每一笔交易。摊位运营整个月，而你将担任他的簿记员。
The transactions for June are listed below. All receipts and payments are made in cash, except the purchase of a juicer on credit. Alex pays his friend part of the debt later in the month. At the end of June, Alex wants to know whether the business made a profit and what its financial position looks like.
6 月份的交易列在下方。除了一台榨汁机是赊购外，所有收支均通过现金完成，后来 Alex 偿还了部分欠款。月末，Alex 想知道他的生意是否盈利，以及财务状况如何。
2. Recording Daily Transactions | 记录日常交易
Every transaction is first entered into a cash book or purchases journal. For Alex’s stall, we use a two‑column cash book because all transactions affect cash or credit. Each entry must show the date, details, and the amount received or paid.
每一笔交易首先记入现金账簿或采购日记账。对于 Alex 的摊位，我们使用两栏式现金账，因为所有交易都涉及现金或赊账。每一分录必须注明日期、摘要以及收支金额。
- 1 June: Alex invested £100 cash. Alex 投入现金 £100。
- 2 June: Bought ingredients (lemons, sugar, cups) for £30 cash. 现金购买原材料（柠檬、糖、杯子）£30。
- 3 June: Sold lemonade for £50 cash. 现售柠檬水收入 £50。
- 4 June: Paid market stall fee £5. 支付市场摊位费 £5。
- 5 June: Bought a juicer for £40 on credit from a friend. 从朋友处赊购榨汁机一台 £40。
- 8 June: Sold lemonade for £65 cash. 现售柠檬水收入 £65。
- 10 June: Paid £20 to the friend for the juicer, reducing the debt. 偿还朋友部分榨汁机欠款 £20。
- 12 June: Bought more ingredients for £25 cash. 现金购买更多原材料 £25。
- 15 June: Sold lemonade for £70 cash. 现售柠檬水收入 £70。
- 18 June: Paid £10 for advertising flyers. 支付广告传单费用 £10。
- 20 June: Alex withdrew £20 for personal use. Alex 提取 £20 供个人使用（提款）。
After recording these entries, the cash book will show the business’s cash movements clearly. Notice that each sale increases cash, while expenses and drawings reduce it. The credit purchase does not appear in the cash book until part of it is paid.
记录上述分录后，现金账将清晰显示企业的现金流动。注意，每一笔销售增加现金，而费用和提款减少现金。赊购交易在支付部分款项之前不会出现在现金账中。
3. Posting to Ledger Accounts | 过账至分类账
From the books of original entry, we now post each amount to the relevant ledger account. The ledger helps organise all transactions under separate headings such as Sales, Purchases, Expenses, and Capital. Each account is drawn in a ‘T’ format with a debit side and a credit side.
根据原始账簿，我们现在将每一笔金额过到相关的分类账账户。分类账将所有交易分门别类，如销售收入、采购、费用和资本。每个账户都画成“T”字型，分为借方和贷方。
For example, the Cash Account receives debits for money flowing in and credits for money flowing out. The Sales Account is credited with the revenues earned, while the Purchases Account is debited with the cost of ingredients. The Juicer (Equipment) Account is debited with the full £40 when purchased, and the friend’s account (a creditor) is credited initially with £40, later debited with £20 when part payment is made.
例如，现金账户在现金流入时记借方，流出时记贷方。销售收入账户在赚取收入时记贷方，而采购账户则借记原材料的成本。榨汁机（设备）账户在购买时借记全额 £40，同时朋友账户（应付账款）先贷记 £40，在部分偿还时借记 £20。
Below is how the Cash Account looks after all June transactions are posted (the final balance is carried down).
以下是所有 6 月交易过账后现金账户的样子（最终余额结转下期）。
| Cash Account 现金账户 | ||
|---|---|---|
| Date | Debit (£) | Credit (£) |
| 1 Jun Capital | 100 | |
| 2 Jun Purchases | 30 | |
| 3 Jun Sales | 50 | |
| 4 Jun Stall fee | 5 | |
| 8 Jun Sales | 65 | |
| 10 Jun Pay creditor | 20 | |
| 12 Jun Purchases | 25 | |
| 15 Jun Sales | 70 | |
| 18 Jun Advertising | 10 | |
| 20 Jun Drawings | 20 | |
| Balance c/d | 175 | |
The closing cash balance of £175 becomes the opening balance for July. This disciplined posting ensures every pound is accounted for and no transaction is missed.
期末现金余额 £175 将成为 7 月份的期初余额。这种严谨的过账确保每一英镑都有迹可循，没有遗漏任何交易。
4. Balancing the Accounts | 结平账户
Once all postings are complete, each ledger account must be balanced. Balancing means calculating the difference between the debit and credit sides and carrying that difference down as the closing balance. If the account has real assets or liabilities, the balance is carried forward to the next accounting period.
所有过账完成后，每个分类账户都必须结平。结平是指计算借方和贷方之间的差额，并将该差额作为期末余额结转下期。对于真实资产或负债类账户，余额会结转至下一会计期间。
For income and expense accounts such as Sales or Stall Fee, the balances are not carried forward individually; instead, they are closed off and transferred to the Trading and Profit & Loss Account at the period end. Alex’s sales total £185 (50+65+70) and total purchases of ingredients are £55 (30+25).
对于销售收入、摊位费等收入和费用类账户，余额不会单独结转，而是在期末结清并转入交易账户或损益账户。Alex 的销售收入合计 £185（50+65+70），原材料采购合计 £55（30+25）。
Let’s examine the Equipment Account and the Creditor (friend) Account.
- Equipment Account: debited £40 (purchase), no credits, so the balancing figure is £40 debit. It represents a non‑current asset. 设备账户：借记 £40（购入），无贷方，因此结平数为借方 £40，代表一项非流动资产。
- Friend’s Account (creditor): credited £40 initially, then debited £20 when paid, leaving a credit balance of £20 – the amount still owed. 朋友账户（应付账款）：最初贷记 £40，随后偿还时借记 £20，留下贷方余额 £20，即尚欠金额。
Only after all individual accounts are balanced can we prepare a trial balance with confidence. This step also helps to spot arithmetic errors early.
只有所有个别账户都结平后，我们才能自信地编制试算表。这一步也有助于尽早发现算术错误。
5. Preparing a Trial Balance | 编制试算表
A trial balance is a list of all ledger account balances arranged in debit and credit columns. Its purpose is to check that total debits equal total credits, confirming the arithmetic accuracy of the double‑entry system. If the totals are unequal, there is an error that must be found.
试算表是一份按借方和贷方排列的所有分类账账户余额的清单，其目的是检查借方总额是否等于贷方总额，以验证复式记账系统的算术准确性。如果总额不相等，就说明存在必须找出的错误。
We extract the balances from Alex’s ledger:
- Cash £175 (debit) 现金 £175（借）
- Equipment £40 (debit) 设备 £40（借）
- Purchases £55 (debit) 采购 £55（借）
- Stall fee £5 (debit) 摊位费 £5（借）
- Advertising £10 (debit) 广告费 £10（借）
- Drawings £20 (debit) 提款 £20（借）
- Sales £185 (credit) 销售收入 £185（贷）
- Capital £100 (credit) 资本 £100（贷）
- Creditor (friend) £20 (credit) 应付账款 £20（贷）
Now tot up the debit column: 175 + 40 + 55 + 5 + 10 + 20 = £305. The credit column totals: 185 + 100 + 20 = £305. They match, which tells us the books are arithmetically correct at this stage.
现在合计借方栏：175 + 40 + 55 + 5 + 10 + 20 = £305。贷方栏总额：185 + 100 + 20 = £305。两者相等，这告诉我们账簿在这个阶段在算术上是正确的。
Presented in a formal style, the trial balance would look like this:
用正式格式呈现的试算表如下：
| Account名 | Debit (£) | Credit (£) |
|---|---|---|
| Cash | 175 | |
| Equipment | 40 | |
| Purchases | 55 | |
| Stall Fee | 5 | |
| Advertising | 10 | |
| Drawings | 20 | |
| Sales | 185 | |
| Capital | 100 | |
| Creditor | 20 | |
| Totals | 305 | 305 |
Remember, a balanced trial balance does not guarantee that the books are completely error‑free — for instance, a transaction could be posted to the wrong account, but it is still a vital checkpoint.
请记住，试算表平衡并不能保证账目完全无误——例如，交易可能被误记到错误的账户，不过它仍然是一个重要的检查点。
6. Trading Account: Calculating Gross Profit | 交易账户：计算毛利
The next step is to determine how much gross profit the lemonade stall earned from its core activity — buying ingredients and selling drinks. We prepare a trading account section, which compares sales revenue with the cost of goods sold.
下一步是确定柠檬水摊从其主要业务——购买原材料并销售饮料——中获得了多少毛利。我们编制交易账户部分，它比较销售收入与销售成本。
Cost of goods sold here is simply the total purchases of ingredients, because there is no opening or closing stock. Thus:
这里的销售成本只是原材料的采购总额，因为没有期初或期末库存。因此：
Sales £185 – Cost of Goods Sold £55 = Gross Profit £130
This gross profit represents the surplus after accounting for the direct cost of the products sold. For Alex, a gross profit of £130 on sales of £185 gives a healthy gross profit margin of about 70%. This is a good signal for a small venture.
这项毛利代表了在覆盖所售产品的直接成本后的盈余。对 Alex 而言，销售收入 £185 中产生毛利 £130，毛利率约为 70%，这对一个小型生意来说是良好的信号。
Trading accounts are often shown as a vertical statement:
交易账户常常以垂直报表形式呈现：
| Sales 销售收入 | £185 |
| Less: Cost of goods sold 减：销售成本 | (£55) |
| Gross Profit 毛利 | £130 |
Understanding gross profit helps a business decide if its pricing and purchasing strategies are working. If the margin is too low, the business might not survive once other expenses are paid.
了解毛利有助于企业判断其定价和采购策略是否有效。如果毛利率太低，支付其他费用后企业可能无法生存。
7. Profit and Loss Account: Net Profit | 损益账户：净利润
From the gross profit, we now deduct all other operating expenses — called overheads — to arrive at the net profit. In Alex’s case, the overheads are the stall fee (£5) and advertising (£10). There is no rent or wages, keeping it simple for KS3.
在毛利的基础上，我们现在减去所有其他营业费用（称为间接费用）以得到净利润。本例中，间接费用包括摊位费（£5）和广告费（£10），没有租金或工资，这样对 KS3 来说较为简明。
The calculation:
Gross Profit £130 – Stall Fee £5 – Advertising £10 = Net Profit £115
The net profit of £115 is the true bottom‑line measure of the business’s success during June. It is the amount by which the owner’s capital has grown from operations before any drawings are considered.
净利润 £115 是衡量生意在 6 月实质上成功程度的底线指标，它表示在考虑提款前所有者资本因经营而增加的金额。
A simple profit and loss account statement would look like this:
一份简化的损益表如下所示：
| Gross Profit | £130 |
| Less Expenses: 减：费用 | |
| Stall fee 摊位费 | (£5) |
| Advertising 广告费 | (£10) |
| Net Profit 净利润 | £115 |
Drawings of £20 are not treated as an expense; they are a reduction of the owner’s claim on the business. This distinction often confuses beginners, so it is worth remembering: drawings reduce capital, not profit.
提款 £20 不被视作费用，而是所有者对企业权益的减少。这一区别常常让初学者困惑，因此值得牢记：提款减少资本，而非利润。
8. Creating a Simple Balance Sheet | 编制简易资产负债表
The balance sheet shows what the business owns (assets), what it owes (liabilities) and the owner’s residual interest (capital) at a specific date. For Alex’s stall on 30 June, the balance sheet is prepared using the closing balances from the ledger after profit has been calculated.
资产负债表显示了企业在特定日期拥有什么（资产）、欠了什么（负债）以及所有者的剩余权益（资本）。对于 Alex 的摊位，我们在 6 月 30 日使用计算利润后的分类账期末余额来编制资产负债表。
Assets: Cash £175 and Equipment £40 = £215 total. Liabilities: Creditor £20. The capital figure is derived from the accounting equation: opening capital £100 + net profit £115 – drawings £20 = £195. Or simply Assets minus Liabilities.
资产：现金 £175 加上设备 £40，总计 £215。负债：应付账款 £20。资本数字根据会计等式推出：期初资本 £100 + 净利润 £115 – 提款 £20 = £195。也可简单地用资产减负债得出。
Check the accounting equation: Assets £215 = Liabilities £20 + Capital £195. The equation balances, which confirms the figures are consistent.
检验会计等式：资产 £215 = 负债 £20 + 资本 £195。等式成立，这证实了数据的一致性。
A vertical balance sheet presentation is:
垂直式资产负债表如下：
| Balance Sheet as at 30 June 202X | |
| Non‑current assets 非流动资产 Equipment 设备 |
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