📚 IGCSE Cambridge Accounting: Unit Test Mock Paper Walkthrough | IGCSE 剑桥会计：单元测试模拟卷解析
This walkthrough explains a 60-minute IGCSE Cambridge Accounting unit test covering double entry, trial balance, bank reconciliation, accruals, depreciation, financial statements and ratio analysis. For each question, we show the method, the key adjustment and the common mistakes to avoid.
本解析讲解一套 60 分钟 IGCSE 剑桥会计单元测试模拟卷，范围涵盖复式记账、试算平衡、银行对账、应计项目、折旧、财务报表和比率分析。每道题都会说明解题方法、关键调整和常见错误。
1. Section A: Accounting Equation and Double Entry | 选择题：会计等式与复式记账
Question 1 asks which transaction increases both an asset and capital. The correct answer is ‘owner pays cash into the business bank account’. Cash is an asset and capital records the owner’s investment, so both increase.
第 1 题问哪项交易会同时使资产和资本增加。正确答案是“业主把现金存入企业银行账户”。现金属于资产，资本记录业主投入，因此两者同时增加。
A loan received increases assets and liabilities, not capital. Buying goods on credit increases inventory and trade payables. Paying a supplier decreases cash and trade payables.
收到贷款会增加资产和负债，不会增加资本。赊购商品增加存货和应付账款。偿还供应商会减少现金和应付账款。
Assets = Liabilities + Capital
Always test the accounting equation before choosing the answer.
选择答案前，一定要用会计等式检验。
2. Source Documents and Books of Prime Entry | 原始凭证与原始分录簿
Question 2 gives a credit note received from a supplier. A credit note reduces the amount owed for returned goods or overcharges, so it is recorded in the purchases returns journal.
第 2 题给出收到供应商的贷记单。贷记单减少因退货或多收款而欠供应商的金额，因此应记入购货退回日记账。
Do not confuse it with an invoice, which records credit purchases in the purchases journal, or a debit note, which the buyer may issue to request a credit note.
不要与发票混淆，发票记录赊购并记入购货日记账；也不要把借方通知单与贷记单混淆，借方通知单是买方要求对方开具贷记单的单据。
Books of prime entry are tested frequently because they decide which ledger receives the total.
原始分录簿是高频考点，因为它们决定哪本分类账接收汇总金额。
3. Trial Balance and Types of Error | 试算平衡与错误类型
Question 3 states that the trial balance still balances after an error. The correct choice is ‘payment of wages recorded as rent payment’. This is a commission or principle error where the amount is correct but the expense category is wrong; the trial balance still totals.
第 3 题说明错误发生后试算平衡表仍然平衡。正确选项是“工资付款被记为租金付款”。这是科目错误或原则错误，金额正确但费用类别错误，因此试算平衡仍相等。
Errors that do not affect the trial balance include omission, commission, principle, original entry and complete reversal. A single-sided entry, such as debiting only cash, would cause an imbalance.
不影响试算平衡的错误包括遗漏、科目错误、原则错误、原始金额错误和完全反向。只记单边分录——例如只借记现金——会导致试算平衡不平衡。
For correction questions, first decide whether a suspense account is needed.
更正错误题先判断是否需要暂记账户。
4. Bank Reconciliation | 银行对账
Question 4 gives a cash book balance of $2,400 debit and asks for the bank statement balance after adjusting unpresented cheques of $360 and deposits in transit of $520.
第 4 题给出现金簿借方余额 2,400 美元，要求调整未承兑支票 360 美元和在途存款 520 美元后计算银行对账单余额。
Bank statement balance = Cash book balance + unpresented cheques − deposits in transit
Bank statement = 2,400 + 360 − 520 = $2,240 credit
Because the cash book shows a debit balance, the bank statement should show a credit balance for the same bank account. Unpresented cheques reduce the bank statement balance, while deposits in transit increase it.
由于现金簿显示借方余额，银行对账单对同一银行账户应显示贷方余额。未承兑支票会减少银行对账单余额，而在途存款会增加银行对账单余额。
If you start from the bank statement balance, adjust in the opposite direction.
如果从银行对账单余额出发，调整方向要相反。
5. Depreciation: Straight-Line and Reducing Balance | 折旧：直线法与余额递减法
Question 5 gives machinery costing $80,000, residual value $8,000 and a useful life of 6 years. Straight-line depreciation per year is:
第 5 题给出机器成本 80,000 美元，残值 8,000 美元，使用年限 6 年。直线法年折旧额为：
(80,000 − 8,000) ÷ 6 = $12,000 per year
For reducing balance, apply the percentage to the net book value, not the cost. Depreciation is recorded as Dr Depreciation expense and Cr Accumulated depreciation.
使用余额递减法时，折旧率应乘以账面净值而不是成本。折旧分录为借记折旧费用，贷记累计折旧。
In the income statement, depreciation is an expense; in the statement of financial position, the asset is shown at cost less accumulated depreciation.
在利润表中折旧是费用；在财务状况表中资产以成本减累计折旧列示。
6. Irrecoverable Debts and Provision for Doubtful Debts | 坏账与坏账准备
Question 6 requires writing off $500 as irrecoverable and increasing the provision for doubtful debts from $1,200 to $1,500. First write off: Dr Irrecoverable debts expense $500, Cr Trade receivables $500.
第 6 题要求注销坏账 500 美元，并将坏账准备从 1,200 美元增加到 1,500 美元。首先注销：借记坏账费用 500 美元，贷记应收账款 500 美元。
The increase in provision is $300, recorded as Dr Irrecoverable debts expense $300, Cr Provision for doubtful debts $300. Only the change goes to the income statement.
坏账准备的增加额为 300 美元，分录为借记坏账费用 300 美元，贷记坏账准备 300 美元。只有变动额计入利润表。
In the statement of financial position, trade receivables are shown net of the total provision: $1,500.
在财务状况表中，应收账款应扣除坏账准备总额后列示，即扣除 1,500 美元。
7. Accruals and Prepayments | 应计费用与预付款项
Question 7 says rent of $6,000 was paid during the year, $900 was prepaid at the start and $1,200 was accrued at the end. The income statement charge is:
第 7 题说明当年支付租金 6,000 美元，年初预付 900 美元，年末应计 1,200 美元。利润表中的租金费用为：
6,000 + 900 − 1,200 = $5,700
Start with the amount paid, add opening prepayment, subtract closing accrual. For expense stock, prepayments are assets and accruals are liabilities.
从支付金额出发，加期初预付款，减期末应计费用。在费用类科目中，预付款是资产，应计费用是负债。
Reversing an accrual in the next period prevents double counting.
下一期转回应计费用可以避免重复计算。
8. Preparing Financial Statements | 编制财务报表
A structured question provides a trial balance with closing inventory of $14,500, accrued wages of $700 and prepaid insurance of $300. Closing inventory is credited to the income statement and shown as a current asset.
综合题给出试算平衡表，期末存货 14,500 美元、应付工资 700 美元和预付保险费 300 美元。期末存货贷记利润表，并作为流动资产列示。
Accrued wages increase expenses and current liabilities: Dr wages, Cr accruals. Prepaid insurance reduces expenses and creates a current asset: Dr prepayments, Cr insurance expense.
应付工资增加费用和流动负债：借记工资费用，贷记应计费用。预付保险费减少费用并产生流动资产：借记预付款，贷记保险费用。
Gross profit is sales less cost of sales, while profit for the year is gross profit plus other income less expenses.
毛利润等于销售收入减销售成本，年度利润等于毛利润加其他收益减费用。
9. Control Accounts | 控制账户
In the sales ledger control account question, credit sales, receipts from customers, discounts allowed, returns inwards and a set-off of $250 are given. A set-off against the purchases ledger is recorded on the credit side of the sales ledger control account.
在销售分类账控制账户题目中，给出赊销、客户回款、给予折扣、销售退回和 250 美元相互抵销。与购货分类账的抵销应记在销售分类账控制账户的贷方。
Discounts allowed reduce the amount owed by customers: Dr discount allowed, Cr sales ledger control. Return inwards also credits the control account.
给予的折扣减少客户欠款：借记折扣允许，贷记销售分类账控制账户。销售退回也贷记控制账户。
The closing balance should agree with the total of individual customer accounts in the sales ledger.
期末余额应与销售分类账中各个客户账户的合计一致。
10. Ratio Analysis | 比率分析
A ratio question gives revenue $200,000, gross profit $60,000, profit for the year $24,000, current assets $48,000 and current liabilities $30,000. Gross margin = 60,000 ÷ 200,000 × 100 = 30%. Net profit margin = 24,000 ÷ 200,000 × 100 = 12%.
比率题给出收入 200,000 美元、毛利润 60,000 美元、年度利润 24,000 美元、流动资产 48,000 美元、流动负债 30,000 美元。毛利率 = 60,000 ÷ 200,000 × 100 = 30%。净利率 = 24,000 ÷ 200,000 ×
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