CCEA Pre-U Accounting: Case Study Practical Walkthrough | CCEA 预科会计：案例分析实战演练

📚 CCEA Pre-U Accounting: Case Study Practical Walkthrough | CCEA 预科会计：案例分析实战演练

This article takes you through a realistic CCEA Pre-U Accounting case study, from trial balance adjustments to the preparation of final accounts and ratio analysis. By working methodically through every step, you will see how examiners expect you to apply accounting concepts under timed conditions.

本文将带领你完成一个贴近考试的 CCEA 预科会计案例分析，从试算平衡表调整到期末报表编制以及比率分析。通过逐步推演，你将清楚考官期望你在有限时间内如何运用会计概念。

1. Case Background | 案例背景

Newry Retail Ltd is a small business that buys and sells homeware goods. Its financial year ends on 31 March 20X8. The bookkeeper has extracted a trial balance, but several year‑end adjustments still need to be recorded. You are required to prepare the income statement for the year and the statement of financial position as at 31 March 20X8, together with a brief ratio analysis to assess the firm’s performance.

纽里零售有限公司是一家买卖家居用品的小型企业，财务年度截止于 20X8 年 3 月 31 日。簿记员已经提取了试算平衡表，但若干年末调整尚未入账。你需要编制该年度的损益表以及 20X8 年 3 月 31 日的财务状况表，并附上简短的比率分析以评价企业业绩。

2. Analysing the Trial Balance | 分析试算平衡表

Below is the unadjusted trial balance as at 31 March 20X8:

以下是 20X8 年 3 月 31 日未调整的试算平衡表：

Account	Dr (£)	Cr (£)
Inventory (1 April 20X7)	25,000
Trade receivables	52,000
Equipment at cost	80,000
Motor vehicles at cost	30,000
Purchases	190,000
Rent	18,000
Wages	45,000
Electricity	4,400
Bank	12,000
Sundry expenses	3,600
Drawings	10,000
Accumulated depreciation – equipment		16,000
Accumulated depreciation – motor vehicles		9,000
Sales revenue		320,000
Trade payables		30,000
Capital		95,000
Total	470,000	470,000

The trial balance is balanced, but it contains several accounts that require adjusting entries. The next step is to identify and apply the adjustments provided in the additional information.

试算平衡表是平衡的，但其中包含若干需要调整分录的账户。下一步是识别并运用附加信息中给出的调整事项。

3. Adjustments and Journal Entries | 调整与日记账分录

The following additional information must be taken into account before the financial statements are prepared:

编制财务报表前必须考虑以下附加信息：

• Closing inventory was valued at £38,500 on 31 March 20X8.
• Equipment is depreciated at 10% per annum using the straight‑line method.
• Motor vehicles are depreciated at 20% per annum using the reducing‑balance method.
• Rent includes a prepayment of £1,200 for the next financial year.
• An electricity accrual of £850 is required at the year‑end.
• A trade receivable of £600 is to be written off as irrecoverable.
• A provision for doubtful debts of 5% of the remaining trade receivables is to be created.

期末存货于 20X8 年 3 月 31 日估值为 38,500 英镑。设备按年 10% 使用直线法计提折旧。汽车按年 20% 使用余额递减法计提折旧。租金中包含一笔 1,200 英镑的预付下年度款项。年末需要计提 850 英镑电费应计。一笔 600 英镑的应收账款需作为坏账冲销。须按剩余应收账款的 5% 计提可疑债项准备。

Every adjustment must be posted through the journal before the ledger accounts are updated. The closing inventory adjustment involves removing the opening inventory from purchases and recording the closing inventory as a current asset.

每一笔调整都必须通过日记账过账，然后更新分类账。期末存货调整涉及从采购中移除期初存货，并将期末存货记为流动资产。

Journal entry for closing inventory: Debit Inventory (SOFP) £38,500, Credit Purchases £25,000 (to remove opening inventory) and Credit Trading Account (effectively the purchases reduction); a standard double‑entry is Dr Inventory SOFP 38,500, Cr Purchases 25,000, and the difference is dealt with through the cost of sales calculation.

期末存货的日记账分录：借记 存货（财务状况表）38,500 英镑，贷记 采购 25,000 英镑（移除期初存货），差额通过销售成本计算体现。实务中可通过借记期末存货、贷记采购和损益汇总完成。

4. Depreciation Calculation and Treatment | 折旧计算与处理

Equipment: Cost £80,000 × 10% = £8,000 annual depreciation. This is debited to Depreciation expense and credited to Accumulated depreciation – equipment.

设备：成本 80,000 英镑 × 10% = 8,000 英镑年折旧。借记折旧费用，贷记累计折旧 – 设备。

Motor vehicles: Net book value at start of year = Cost £30,000 – Accumulated depreciation £9,000 = £21,000. Depreciation = £21,000 × 20% = £4,200. The entry is Dr Depreciation expense £4,200, Cr Accumulated depreciation – motor vehicles £4,200.

汽车：年初账面净值 = 成本 30,000 英镑 – 累计折旧 9,000 英镑 = 21,000 英镑。折旧 = 21,000 英镑 × 20% = 4,200 英镑。分录为借记折旧费用 4,200 英镑，贷记累计折旧 – 汽车 4,200 英镑。

Straight‑line depreciation: (Cost – Residual value) ÷ Useful life

直线法折旧： （成本 – 残值） ÷ 使用年限

Reducing‑balance: Net book value × Depreciation rate

余额递减法： 账面净值 × 折旧率

5. Bad Debts and Provision for Doubtful Debts | 坏账与可疑债项准备

Writing off the irrecoverable debt: Dr Bad debts expense £600, Cr Trade receivables £600. This reduces the trade receivables balance to £51,400 (£52,000 – £600).

冲销不可收回债务：借记坏账费用 600 英镑，贷记应收账款 600 英镑。这使应收账款余额降至 51,400 英镑（52,000 – 600）。

The provision for doubtful debts is to be set at 5% of the remaining receivables: £51,400 × 5% = £2,570. Since no provision existed before, the full amount is charged as an expense: Dr Bad debts expense £2,570, Cr Provision for doubtful debts £2,570.

可疑债项准备按剩余应收账款的 5% 计提：51,400 × 5% = 2,570 英镑。由于以前没有计提准备，全额计入费用：借记坏账费用 2,570 英镑，贷记可疑债项准备 2,570 英镑。

Total bad and doubtful debts charge in the income statement will be £600 + £2,570 = £3,170. The provision is shown as a deduction from trade receivables in the statement of financial position.

损益表中坏账及可疑债项费用合计为 600 + 2,570 = 3,170 英镑。该准备在财务状况表中作为应收账款的减项列示。

6. Prepayments and Accruals | 预付款与应计项目

Rent prepayment: The rent account shows £18,000, but £1,200 relates to the next financial year. Adjusting entry: Dr Prepayments (current asset) £1,200, Cr Rent expense £1,200. The rent expense for the year becomes £16,800.

租金预付：租金账户显示 18,000 英镑，但其中 1,200 英镑属于下一财务年度。调整分录：借记预付款（流动资产）1,200 英镑，贷记租金费用 1,200 英镑。当年租金费用变为 16,800 英镑。

Electricity accrual: An additional £850 is owed at the year‑end. Dr Electricity expense £850, Cr Accruals (current liability) £850. The total electricity charge will be £4,400 + £850 = £5,250.

电费应计：年末应付未付 850 英镑。借记电费费用 850 英镑，贷记应计费用（流动负债）850 英镑。电费总额将为 4,400 + 850 = 5,250 英镑。

These adjustments ensure that expenses are matched to the period in which they are incurred, in accordance with the accruals concept.

这些调整确保费用与发生的期间相配比，符合应计概念。

7. Preparing the Income Statement | 准备损益表

We now compile the adjusted income statement for the year ended 31 March 20X8. Cost of sales is calculated as: Opening inventory + Purchases (adjusted) – Closing inventory.

我们现在编制截至 20X8 年 3 月 31 日止年度的调整后损益表。销售成本计算如下：期初存货 + 采购（调整后） – 期末存货。

Purchases after removing opening inventory: £190,000 – £25,000 = £165,000 (alternatively shown through the adjustment). Cost of sales = £25,000 + £190,000 – £38,500 = £176,500. (This matches removing opening inventory and adding closing inventory.)

移除期初存货后的采购：190,000 – 25,000 = 165,000 英镑（或者通过调整体现）。销售成本 = 25,000 + 190,000 – 38,500 = 176,500 英镑。（这与移除期初存货并加入期末存货一致。）

Gross profit = Sales £320,000 – Cost of sales £176,500 = £143,500.

毛利 = 销售收入 320,000 英镑 – 销售成本 176,500 英镑 = 143,500 英镑。

Expenses: Rent £16,800, Wages £45,000, Electricity £5,250, Sundry expenses £3,600, Depreciation (8,000 + 4,200) £12,200, Bad and doubtful debts £3,170. Total expenses = £86,020.

费用：租金 16,800 英镑，工资 45,000 英镑，电费 5,250 英镑，杂项费用 3,600 英镑，折旧（8,000 + 4,200） 12,200 英镑，坏账及可疑债项 3,170 英镑。费用合计 = 86,020 英镑。

Profit for the year = Gross profit £143,500 – Total expenses £86,020 = £57,480.

年度利润 = 毛利 143,500 英镑 – 费用合计 86,020 英镑 = 57,480 英镑。

8. Preparing the Statement of Financial Position | 准备财务状况表

The statement of financial position as at 31 March 20X8 will present the assets, liabilities and capital after adjustments.

截至 20X8 年 3 月 31 日的财务状况表将列示调整后的资产、负债和资本。

Non‑current assets: Equipment: Cost £80,000, Accumulated depreciation (£16,000 + £8,000) £24,000, Net book value £56,000. Motor vehicles: Cost £30,000, Accumulated depreciation (£9,000 + £4,200) £13,200, Net book value £16,800. Total net book value = £72,800.

非流动资产：设备：成本 80,000 英镑，累计折旧（16,000 + 8,000）24,000 英镑，账面净值 56,000 英镑。汽车：成本 30,000 英镑，累计折旧（9,000 + 4,200）13,200 英镑，账面净值 16,800 英镑。总账面净值 = 72,800 英镑。

Current assets: Inventory £38,500, Trade receivables £51,400 less provision £2,570 = £48,830, Prepayments £1,200, Bank £12,000. Total current assets = £100,530.

流动资产：存货 38,500 英镑，应收账款 51,400 英镑减准备 2,570 英镑 = 48,830 英镑，预付款 1,200 英镑，银行存款 12,000 英镑。流动资产合计 = 100,530 英镑。

Current liabilities: Trade payables £30,000, Accruals £850. Total current liabilities = £30,850.

流动负债：应付账款 30,000 英镑，应计费用 850 英镑。流动负债合计 = 30,850 英镑。

Net current assets = £100,530 – £30,850 = £69,680. Total net assets = Non‑current assets £72,800 + Net current assets £69,680 = £142,480.

净流动资产 = 100,530 – 30,850 = 69,680 英镑。净资产总计 = 非流动资产 72,800 + 净流动资产 69,680 = 142,480 英镑。

Capital: Opening capital £95,000 + Profit for the year £57,480 – Drawings £10,000 = £142,480, which balances.

资本：期初资本 95,000 英镑 + 年度利润 57,480 英镑 – 提款 10,000 英镑 = 142,480 英镑，与净资产总额相符。

9. Profitability Ratio Analysis | 盈利能力比率分析

We can now compute key profitability ratios to assess the business performance.

我们现在可以计算关键的盈利能力比率以评价企业表现。

Gross profit margin = (Gross profit ÷ Sales) × 100%

毛利率 = (毛利 ÷ 销售收入) × 100%

Gross profit margin = (£143,500 ÷ £320,000) × 100% ≈ 44.8%. This indicates that for every £1 of sales, the business retains roughly 44.8p after covering the cost of goods sold, which is relatively healthy for a retail business.

毛利率 = (143,500 ÷ 320,000) × 100% ≈ 44.8%。这表明每 1 英镑销售收入在补偿销售成本后，企业约保留 44.8 便士，相对零售企业而言较为健康。

Net profit margin = (Profit for the year ÷ Sales) × 100%

净利率 = (年度利润 ÷ 销售收入) × 100%

Net profit margin = (£57,480 ÷ £320,000) × 100% ≈ 18.0%. This reveals that after all operating expenses, the company converts 18% of sales into net profit, suggesting effective expense control.

净利率 = (57,480 ÷ 320,000) × 100% ≈ 18.0%。这表明在扣除所有营业费用后，公司将 18% 的销售收入转化为净利润，反映费用控制有效。

Return on capital employed (ROCE) = (Profit for the year ÷ Opening capital) × 100%

资本运用回报率 = (年度利润 ÷ 期初资本) × 100%

Using opening capital as a simple measure of capital employed: ROCE ≈ (£57,480 ÷ £95,000) × 100% ≈ 60.5%. This high return implies the owner’s investment is generating substantial profit, though it should be compared with alternative investment returns.

以简单方式使用期初资本作为资本运用指标：ROCE ≈ (57,480 ÷ 95,000) × 100% ≈ 60.5%。这一高回报率意味着所有者投资产生了可观的利润，但需与替代投资回报进行比较。

10. Liquidity and Efficiency Analysis | 流动性与效率分析

Liquidity ratios measure the firm’s ability to meet short‑term obligations.

流动性比率衡量企业偿付短期债务的能力。

Current ratio = Current assets ÷ Current liabilities

流动比率 = 流动资产 ÷ 流动负债

Current ratio = £100,530 ÷ £30,850 ≈ 3.26 : 1. This is well above the conventional benchmark of 2:1, indicating strong short‑term solvency. However, a very high ratio may also suggest inefficient use of working capital.

流动比率 = 100,530 ÷ 30,850 ≈ 3.26 : 1。这远高于 2:1 的习惯基准，表明短期偿债能力强。但过高的比率也可能暗示营运资金使用效率较低。

Acid test ratio = (Current assets – Inventory) ÷ Current liabilities

酸性测试比率 = (流动资产 – 存货) ÷ 流动负债

Acid test ratio = (£100,530 – £38,500) ÷ £30,850 ≈ £62,030 ÷ £30,850 ≈ 2.01 : 1. Even excluding inventory, the firm can cover its current liabilities twice, which is very satisfactory.

酸性测试比率 = (100,530 – 38,500) ÷ 30,850 ≈ 62,030 ÷ 30,850 ≈ 2.01 : 1。即使扣除存货，企业仍能两次覆盖其流动负债，非常令人满意。

Efficiency can be glimpsed through the trade receivables collection period, though not fully calculated here. With relatively low receivables compared to sales, the collection seems efficient.

效率可通过应收账款收回期略窥一二，尽管此处未完整计算。与销售收入相比应收账款较低，表明收款效率不错。

11. Interpretation and Recommendations | 解释与建议

The profitability margins are robust, and liquidity is more than adequate. However, the company holds a large cash balance (£12,000) and high inventory (£38,500), which could be better utilised to expand operations or reduce reliance on trade credit.

盈利能力强劲，流动性绰绰有余。但企业持有大量现金余额（12,000 英镑）和较高存货（38,500 英镑），可以更有效地用于拓展经营或减少对商业信用的依赖。

The provision for doubtful debts highlights the importance of prudent receivables management. Management should regularly review aged receivables to minimise future write‑offs.

可疑债项准备的计提凸显了审慎应收账款管理的重要性。管理层应定期审查账龄应收账款，以最大限度地减少未来核销。

Comparing the net profit margin of 18% with industry averages would provide a fuller picture. If the ratio exceeds competitors, the firm may have a competitive pricing or cost advantage.

将 18% 的净利率与行业均值比较将提供更全面的视角。如果该比率超过竞争对手，企业可能拥有定价或成本竞争优势。

12. Conclusion and Exam Tips | 结论与考试技巧

This walkthrough demonstrates a

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