Pre-U Edexcel Accounting: Unit Test Mock Exam Walkthrough | 预备大学爱德思会计：单元测试模拟卷解析

📚 Pre-U Edexcel Accounting: Unit Test Mock Exam Walkthrough | 预备大学爱德思会计：单元测试模拟卷解析

This mock exam walkthrough is designed to help Pre-U Edexcel Accounting students revise key topics through a series of representative questions and detailed solutions. By working through these questions and studying the annotated answers, you can identify common pitfalls and strengthen your exam technique.

本模拟卷解析旨在通过一系列典型题目和详细解答，帮助预备大学爱德思会计学生复习核心知识点。通过练习这些问题并研读带有注解的答案，你可以发现常见错误，提升应试技巧。

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1. Accounting Concepts: Going Concern and Accruals | 会计概念：持续经营与权责发生制

Question: Explain the ‘going concern’ concept and the ‘accruals’ concept and provide one example for each.

题目：解释 “持续经营” 概念和 “权责发生制” 概念，并各举一例。

The going concern concept assumes that the entity will continue to operate for the foreseeable future, without the need or intention to liquidate or significantly curtail operations.

持续经营概念假设主体将在可预见的未来继续经营，没有清算或大幅缩减经营规模的意图或必要。

For example, a company reports its non-current assets at historical cost less depreciation rather than at forced-sale values, because it expects to use them over their useful lives.

例如，公司按历史成本减折旧列报非流动资产，而非按强制出售价值，因为它预期将在使用年限内继续使用这些资产。

The accruals concept requires that income and expenses are recognised in the period they are earned or incurred, regardless of when cash is received or paid.

权责发生制概念要求收入和费用在其赚取或发生的期间确认，而不论现金何时收付。

For instance, if a business receives a utility bill for December in January, it must accrue the expense in December’s financial statements.

例如，若企业在一月份收到十二月份的水电费账单，必须在十二月份的财务报表中计提该费用。

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2. Double-Entry Bookkeeping: Journalising Transactions | 复式记账：编制日记账分录

Question: Record the following transactions in journal entry format: (a) Owner injects £20,000 cash into the business; (b) Purchased inventory on credit £5,000; (c) Sold goods for cash £3,000 (cost £2,000); (d) Paid rent £800 by cheque.

题目：以日记账分录形式记录下列交易：(a) 所有者向企业投入现金 £20,000；(b) 赊购存货 £5,000；(c) 现金销售商品 £3,000（成本 £2,000）；(d) 用支票支付租金 £800。

Transaction (a): Debit Cash £20,000, Credit Capital £20,000. This reflects an increase in the asset cash and the owner’s equity.

交易 (a)：借：现金 £20,000，贷：资本 £20,000。反映了资产现金和所有者权益的增加。

Transaction (b): Debit Inventory £5,000, Credit Trade Payables £5,000. An asset (inventory) increases and a liability arises.

交易 (b)：借：存货 £5,000，贷：应付账款 £5,000。资产（存货）增加，同时产生一项负债。

Transaction (c): Split into two parts – debit Cash £3,000, credit Sales Revenue £3,000; and debit Cost of Sales £2,000, credit Inventory £2,000, recording revenue and matching expense.

交易 (c)：分两部分 – 借：现金 £3,000，贷：销售收入 £3,000；同时借：销售成本 £2,000，贷：存货 £2,000，记录收入并匹配费用。

Transaction (d): Debit Rent Expense £800, Credit Bank £800. An expense is recognised and the bank asset decreases.

交易 (d)：借：租金费用 £800，贷：银行存款 £800。确认费用，同时银行存款资产减少。

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3. Adjustments: Accruals and Prepayments | 调整：应计和预付款

Question: A business started the year with a prepaid insurance balance of £2,000. During the year, it paid insurance premiums totalling £10,000. At the year-end, the prepaid insurance balance was £1,500. Calculate the insurance expense to be charged to the income statement.

题目：某企业年初预付保险费余额为 £2,000，年内共支付保险费 £10,000，年末预付保险费余额为 £1,500。计算应计入损益表的保险费用。

The insurance expense is determined by adjusting the payments for the movement in prepayments.

保险费用通过调整预付款的变动来确定。

Expense = Opening prepayment + Payments – Closing prepayment

费用 = 期初预付款 + 本期支付 – 期末预付款

Substituting: £2,000 + £10,000 – £1,500 = £10,500. The insurance expense recognised in the income statement is £10,500.

代入计算：£2,000 + £10,000 – £1,500 = £10,500。损益表中确认的保险费用为 £10,500。

The remaining £1,500 prepayment is shown as a current asset on the balance sheet, representing the right to insurance coverage in the next period.

剩余的 £1,500 预付款在资产负债表中作为流动资产列示，代表下期享有的保险保障权利。

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4. Preparation of Financial Statements from a Trial Balance | 根据试算平衡表编制财务报表

Question: From the following trial balance and adjustments, prepare the income statement and the balance sheet. Trial balance: Sales £80,000; Purchases £45,000; Opening inventory £5,000; Wages £18,000; Rent £6,000; Equipment £30,000; Accumulated depreciation £0; Bank £10,000; Trade payables £4,000; Capital £30,000. Adjustments: Closing inventory £8,000; Accrued wages £2,000; Depreciation on equipment 10% per annum using the straight-line method.

题目：根据以下试算平衡表和调整项，编制损益表和资产负债表。试算平衡表：销售收入 £80,000；购货 £45,000；期初存货 £5,000；工资 £18,000；租金 £6,000；设备 £30,000；累计折旧 £0；银行存款 £10,000；应付账款 £4,000；资本 £30,000。调整项：期末存货 £8,000；应计工资 £2,000；设备按直线法每年折旧 10%。

Step 1: Calculate cost of sales. Cost of sales = Opening inventory + Purchases – Closing inventory = £5,000 + £45,000 – £8,000 = £42,000.

步骤1：计算销售成本。销售成本 = 期初存货 + 购货 – 期末存货 = £5,000 + £45,000 – £8,000 = £42,000。

Gross profit = Sales – Cost of sales = £80,000 – £42,000 = £38,000.

毛利 = 销售收入 – 销售成本 = £80,000 – £42,000 = £38,000。

Step 2: Adjust expenses. Wages expense = £18,000 + £2,000 accrual = £20,000. Depreciation = 10% × £30,000 = £3,000. Rent remains £6,000. Total expenses = £20,000 + £6,000 + £3,000 = £29,000.

步骤2：调整费用。工资费用 = £18,000 + £2,000 应计 = £20,000。折旧 = 10% × £30,000 = £3,000。租金仍为 £6,000。总费用 = £20,000 + £6,000 + £3,000 = £29,000。

Net profit = Gross profit – Total expenses = £38,000 – £29,000 = £9,000.

净利润 = 毛利 – 总费用 = £38,000 – £29,000 = £9,000。

Step 3: Prepare the balance sheet. Non-current assets: Equipment £30,000 – Accumulated depreciation £3,000 = £27,000. Current assets: Inventory £8,000, Bank £10

Published by TutorHao | Pre-U Accounting Revision Series | aleveler.com

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