📚 IGCSE Cambridge Accounting: Case Study Worked Practice | IGCSE Cambridge 会计：案例分析实战演练
Case study questions in IGCSE Cambridge Accounting require you to apply double-entry principles, prepare ledger accounts, adjust financial statements and interpret business performance. This worked practice takes you through one complete retail business scenario step by step, so you can see how marks are earned and how to avoid common errors.
IGCSE 剑桥会计的案例分析题要求你运用复式记账原则、编制分类账、调整财务报表并解读企业业绩。本次实战演练将带你逐步完成一个完整的零售企业情境，帮助你了解得分要点，并避免常见错误。
1. Why Case Studies Matter in IGCSE Accounting | 为什么案例题在 IGCSE 会计中很重要
Case study questions test more than bookkeeping knowledge. They require you to identify relevant data, select the correct accounting treatment, make adjustments and present final statements in the required format.
案例题考查的不仅是簿记知识。它们要求你识别相关数据、选择正确的会计处理方法、进行调整，并按要求的格式列报最终财务报表。
Examiners often link several topic areas within one scenario: source documents, ledgers, trial balance, accruals, prepayments, depreciation and ratios may all appear in the same question. This means a logical sequence is essential.
考官经常在一个情境中串联多个主题领域：原始凭证、分类账、试算平衡表、应计项目、预付款项、折旧和比率都可能出现在同一道题中。因此，清晰的解题顺序至关重要。
2. How to Read a Case Study Prompt | 如何阅读案例题材料
Start by reading the requirement first, not the narrative. This tells you which final outputs are needed, such as an income statement, statement of financial position or selected ledger accounts.
先阅读题目要求，而不是案例叙述。这样可以明确需要哪些最终成果，例如利润表、财务状况表或选定的分类账账户。
Then read the scenario and highlight amounts that affect more than one account. Look for opening balances, transactions during the year and closing adjustments. Make a quick note of the accounting period and any policies like depreciation rates or inventory valuation.
然后阅读案例，并标出影响多个账户的金额。寻找期初余额、年度交易和期末调整。快速记录会计期间以及折旧率或存货计价等会计政策。
A useful strategy is to draw a mini accounting equation or a T-account map before writing the formal answer. This reduces the chance of posting an item to the wrong side.
一个有效的策略是，在书写正式答案前先画出简易会计等式或 T 型账户图。这可以降低将项目记错方向的风险。
3. The Worked Scenario: Hassan’s Retail Store | 实战案例：Hassan 零售店
Hassan’s Retail Store started the year ended 31 December 2024 with the following balances: premises $80,000, fixtures and fittings $20,000, inventory $12,000, trade receivables $6,500, bank $4,200, cash $300, trade payables $5,000 and a 5% loan of $10,000. Capital is the balancing figure of $108,000.
Hassan 零售店在截至 2024 年 12 月 31 日的年度开始时，有以下余额：房产 $80,000、固定装置 $20,000、存货 $12,000、应收账款 $6,500、银行存款 $4,200、现金 $300、应付账款 $5,000 和一笔利率为 5% 的贷款 $10,000。资本为平衡数 $108,000。
During the year, the business recorded credit sales $120,000, cash sales $55,000, credit purchases $70,000, cash purchases $8,000, returns inwards $2,000, returns outwards $1,500, discounts allowed $800 and discounts received $600. It received $105,000 from trade receivables and paid $61,000 to trade payables.
年内，企业记录了赊销 $120,000、现金销售 $55,000、赊购 $70,000、现金采购 $8,000、销售退回 $2,000、采购退出 $1,500、给予的折扣 $800 和获得的折扣 $600。企业从应收账款收到 $105,000，并向应付账款支付了 $61,000。
Operating expenses paid through the bank were wages $24,000, rent $12,000 and general expenses $7,500. Loan interest of $500 was paid, and the owner withdrew $9,000 for personal use. Closing inventory on 31 December 2024 was valued at $15,000.
通过银行支付的经营费用为工资 $24,000、租金 $12,000 和一般费用 $7,500。已支付贷款利息 $500，业主提取了 $9,000 供个人使用。2024 年 12 月 31 日的期末存货价值为 $15,000。
4. Recording Opening Balances and Transactions | 记录期初余额与交易
The opening balances are entered on the correct debit or credit side of each ledger account. Assets such as premises, fixtures, inventory, trade receivables, bank and cash have debit balances, while trade payables, loan and capital have credit balances.
期初余额应记入各分类账账户正确的借方或贷方。房产、固定装置、存货、应收账款、银行存款和现金等资产为借方余额，而应付账款、贷款和资本为贷方余额。
For trade receivables, the opening debit is $6,500. Add credit sales of $120,000 on the debit side. Enter receipts $105,000, returns inwards $2,000 and discounts allowed $800 on the credit side. The closing debit balance is $18,700.
对于应收账款，期初借方为 $6,500。在借方加上赊销 $120,000。在贷方记入收款 $105,000、销售退回 $2,000 和给予的折扣 $800。期末借方余额为 $18,700。
| Trade receivables account | Debit $ | Credit $ |
|---|---|---|
| Opening balance | 6,500 | |
| Credit sales | 120,000 | |
| Bank receipts / returns inwards / discounts allowed | 105,000 + 2,000 + 800 = 107,800 | |
| Closing balance | 18,700 |
For trade payables, the opening credit is $5,000. Add credit purchases $70,000 on the credit side. Enter payments $61,000, returns outwards $1,500 and discounts received $600 on the debit side. The closing credit balance is $11,900.
对于应付账款，期初贷方为 $5,000。在贷方加上赊购 $70,000。在借方记入付款 $61,000、采购退出 $1,500 和获得的折扣 $600。期末贷方余额为 $11,900。
The bank account should be used as a control point. Opening balance $4,200 plus receipts from trade receivables $105,000 and cash sales $55,000 gives total debits of $164,200. Total payments of $122,000 leave a closing debit bank balance of $42,200.
银行存款账户应作为核对点使用。期初余额 $4,200 加上来自应收账款的收款 $105,000 和现金销售 $55,000，借方总额为 $164,200。总付款 $122,000 后，期末银行借方余额为 $42,200。
5. Preparing the Trial Balance | 编制试算平衡表
After posting all transactions, list the closing balances of every ledger account in debit and credit columns. The totals must agree before you can prepare final accounts.
过账所有交易后，将每个分类账账户的期末余额列入借方和贷方两栏。借方和贷方总额必须相等，才能编制最终报表。
In this scenario, the main debit balances are premises $80,000, fixtures $20,000, inventory $15,000, trade receivables $18,700, bank $42,200, cash $300, wages $24,000, rent $12,000, general expenses $7,500, discounts allowed $800, loan interest $500 and drawings $9,000. Credit balances include sales $173,000, returns outwards $1,500, discounts received $600, trade payables $11,900, loan $10,000 and capital $108,000.
在本情境中，主要借方余额为房产 $80,000、固定装置 $20,000、存货 $15,000、应收账款 $18,700、银行存款 $42,200、现金 $300、工资 $24,000、租金 $12,000、一般费用 $7,500、给予的折扣 $800、贷款利息 $500 和提款 $9,000。贷方余额包括销售 $173,000、采购退出 $1,500、获得的折扣 $600、应付账款 $11,900、贷款 $10,000 和资本 $108,000。
Remember that inventory in the trial balance after adjustment is the closing inventory, while opening inventory has already been included in cost of goods sold when preparing final accounts. In a pure trial balance from the ledger, you may instead show the opening inventory and a separate closing inventory adjustment, but for final statement work it is often combined.
请记住，调整后试算平衡表中的存货是期末存货，而期初存货在编制最终报表时已经计入销售成本。在纯粹来自分类账的试算平衡表中，你可能会单独列示期初存货和期末存货调整，但在编制最终报表时通常会合并处理。
6. Adjustments: Accruals, Prepayments and Depreciation | 调整：应计、预付款与折旧
Year-end adjustments ensure that income and expenses are recognised in the correct accounting period. Three common adjustments are accrued expenses, prepaid expenses and depreciation.
年末调整确保收入和费用在正确的会计期间确认。三种常见的调整为应计费用、预付款项和折旧。
Wages paid were $24,000, but $800 was still owing at the year end. The income statement charge is therefore $24,800, and the statement of financial position shows an accrued wages liability of $800.
已支付工资为 $24,000，但年末仍有 $800 未付。因此，利润表中的工资费用为 $24,800，财务状况表中列示应计工资负债 $800。
Rent paid was $12,000, but $1,000 had been paid in advance. The income statement charge is $11,000, and the prepayment is a current asset of $1,000.
已支付租金为 $12,000，但其中 $1,000 为预先支付。利润表中的租金费用为 $11,000，预付款项作为流动资产列示 $1,000。
Depreciation is calculated using the straight-line method. Fixtures and fittings are depreciated at 10% per annum: $20,000 × 10% = $2,000. Premises are depreciated at 2% per annum: $80,000 × 2% = $1,600.
折旧采用直线法计算。固定装置按每年 10% 计提折旧：$20,000 × 10% = $2,000。房产按每年 2% 计提折旧：$80,000 × 2% = $1,600。
7. Income Statement for the Year | 编制年度利润表
The income statement begins with net sales. Credit sales $120,000 plus cash sales $55,000 less returns inwards $2,000 gives net sales of $173,000.
利润表从净销售开始。赊销 $120,000 加现金销售 $55,000 减销售退回 $2,000，得到净销售 $173,000。
Cost of goods sold is opening inventory $12,000 plus net purchases $76,500 less closing inventory $15,000, giving $73,500. Net purchases equals credit purchases $70,000 plus cash purchases $8,000 less returns outwards $1,500.
销售成本为期初存货 $12,000 加净采购 $76,500 减期末存货 $15,000，得到 $73,500。净采购等于赊购 $70,000 加现金采购 $8,000 减采购退出 $1,500。
Gross profit = $173,000 − $73,500 = $99,500
毛利 = $173,000 − $73,500 = $99,500
Add other income of discounts received $600, then subtract all operating expenses: discounts allowed $800, wages $24,800, rent $11,000, general expenses $7,500, depreciation on fixtures $2,000, depreciation on premises $1,600 and loan interest $500. Total expenses are $48,200.
加上其他收入——获得的折扣 $600，然后减去所有经营费用：给予的折扣 $800、工资 $24,800、租金 $11,000、一般费用 $7,500、固定装置折旧 $2,000、房产折旧 $1,600 和贷款利息 $500。费用总额为 $48,200。
Profit for the year = $99,500 + $600 − $48,200 = $51,900
年度利润 = $99,500 + $600 − $48,200 = $51,900
- Net sales $173,000 | 净销售 $173,000
- Cost of goods sold $73,500 | 销售成本 $73,500
- Gross profit $99,500 | 毛利 $99,500
- Profit for the year $51,900 | 年度利润 $51,900
8. Statement of Financial Position | 编制财务状况表
The statement of financial position shows assets, liabilities and capital at the end of the year. Non-current assets are shown at carrying amount: premises $80,000 − $1,600 = $78,400 and fixtures $20,000 − $2,000 = $18,000. Total non-current assets are $96,400.
财务状况表列示年末的资产、负债和资本。非流动资产按账面价值列示：房产 $80,000 − $1,600 = $78,400，固定装置 $20,000 − $2,000 = $18,000。非流动资产总额为 $96,400。
Current assets are inventory $15,000, trade receivables $18,700, prepaid rent $1,000, bank $42,200 and cash $300, giving a total of $77,200.
流动资产为存货 $15,000、应收账款 $18,700、预付租金 $1,000、银行存款 $42,200 和现金 $300，合计 $77,200。
Current liabilities are trade payables $11,900 and accrued wages $800, giving $12,700. The loan of $10,000 is shown as a non-current liability.
流动负债为应付账款 $11,900 和应计工资 $800，合计 $12,700。贷款 $10,000 作为非流动负债列示。
Closing capital is opening capital $108,000 plus profit for the year $51,900 less drawings $9,000, giving $150,900. Total equity and liabilities equal $173,600, which matches total assets.
期末资本为期初资本 $108,000 加年度利润 $51,900 减提款 $9,000，得到 $150,900。权益与负债总额等于 $173,600，与资产总额一致。
| Item | $ |
|---|---|
| Non-current assets | 96,400 |
| Current assets | 77,200 |
| Total assets | 173,600 |
| Capital | 150,900 |
| Non-current liabilities | 10,000 |
| Current liabilities | 12,700 |
| Total equity and liabilities | 173,600 |
9. Ratio Analysis and Interpretation | 比率分析与解读
Ratios help you evaluate profitability, liquidity and efficiency. Always show the formula, substitute the correct figures and express the answer in the required format, such as a percentage or a ratio.
比率有助于评估盈利能力、流动性和经营效率。务必写出公式、代入正确数据，并按要求的格式表示答案，如百分比或比率。
Gross margin is gross profit divided by net sales: $99,500 ÷ $173,000 × 100 = 57.5%. This means for every $1 of net sales, the business earns $0.575 in gross profit before operating expenses.
毛利率等于毛利除以净销售：$99,500 ÷ $173,000 × 100 = 57.5%。这意味着每 $1 净销售中，企业在扣除经营费用前赚取 $0.575 的毛利。
Profit margin is profit for the year divided by net sales: $51,900 ÷ $173,000 × 100 = 30.0%. This indicates strong overall cost control after all expenses are considered.
净利率等于年度利润除以净销售：$51,900 ÷ $173,000 × 100 = 30.0%。这表明在考虑所有费用后，企业整体成本控制良好。
Current ratio is current assets divided by current liabilities: $77,200 ÷ $12,700 = 6.08:1. The quick ratio, excluding inventory, is $62,200 ÷ $12,700 = 4.90:1. Both suggest very high liquidity, but holding too much bank cash may reduce return.
流动比率等于流动资产除以流动负债：$77,200 ÷ $12,700 = 6.08:1。速动比率不含存货，为 $62,200 ÷ $12,700 = 4.90:1。两者都表明流动性极高，但持有过多银行存款可能会降低回报。
Trade receivables collection period is $18,700 ÷ $120,000 × 365 = 56.9 days. Trade payables payment period is $11,900 ÷ $70,000 × 365 = 62.1 days. The business collects from customers slightly faster than it pays suppliers, which is generally favourable.
应收账款回收期为 $18,700 ÷ $120,000 × 365 = 56.9 天。应付账款付款期为 $11,900 ÷ $70,000 × 365 = 62.1 天。企业向客户收款的速度略快于向供应商付款，通常是有利的。
Return on capital employed is profit for the year divided by closing capital plus non-current liabilities: $51,900 ÷ $160,900 × 100 = 32.3%. This suggests the capital invested is being used productively.
资本回报率等于年度利润除以期末资本加非流动负债：$51,900 ÷ $160,900 × 100 = 32.3%。这表明投入的资本得到了有效利用。
10. Common Case Study Errors and How to Avoid Them | 常见案例题错误及避免方法
A frequent error is mixing up returns inwards and returns outwards. Returns inwards reduce sales, while returns outwards reduce purchases. Posting them to the wrong account will affect gross profit and the statement of financial position.
一个常见错误是将销售退回和采购退出混淆。销售退回减少销售，而采购退出减少采购。将二者记错账户会影响毛利和财务状况表。
Another common mistake is ignoring accruals and prepayments. Failing to add accrued wages or deduct prepaid rent will overstate profit and misstate liabilities or assets.
另一个常见错误是忽略应计项目和预付款项。未加上应计工资或未扣除预付租金，会高估利润
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