IGCSE CCEA Accounting: Unit Test Mock Paper Walkthrough | IGCSE CCEA 会计：单元测试模拟卷解析

📚 IGCSE CCEA Accounting: Unit Test Mock Paper Walkthrough | IGCSE CCEA 会计：单元测试模拟卷解析

This walkthrough reviews a typical CCEA IGCSE Accounting unit test mock paper, covering command words, double entry, trial balance errors, adjustments, financial statements, bank reconciliation, control accounts, depreciation, ratios and correction of errors. Work through each question, then compare your method with the suggested solution.

本解析回顾一套典型的 CCEA IGCSE 会计单元测试模拟卷，涵盖指令词、复式记账、试算平衡表错误、调整、财务报表、银行对账、控制账户、折旧、比率分析和错误更正。请先完成每道题，再将你的解题方法与参考答案对照。

1. Paper Structure and Command Words | 试卷结构与指令词

The mock paper is usually divided into short-answer questions and structured problem questions. Short questions test definitions and simple calculations, while structured questions require ledger entries, adjustments and financial statements.

模拟卷通常分为简答题和结构化问题。简答题考查定义与简单计算，结构化问题要求做分类账分录、调整和财务报表。

Pay attention to command words. ‘State’ means give a brief answer, ‘calculate’ means show workings, ‘prepare’ means set out a full ledger or statement, and ‘explain’ means give a reason with accounting logic.

注意指令词。State 要求简短回答，calculate 要求列示计算过程，prepare 要求完整编制分类账或报表，explain 要求用会计逻辑说明原因。

Marks are often awarded for workings, so always show your steps even if the final figure is wrong.

分数通常会给计算过程，因此即使最终数字错误，也要展示步骤。

2. Question 1 – Accounting Equation | 会计等式

A typical question asks: ‘A business has assets of £45,000, liabilities of £18,000 and capital of £27,000. Show the accounting equation after the owner introduces £5,000 cash.’

典型题目：’某企业资产 45,000 英镑，负债 18,000 英镑，资本 27,000 英镑。所有者投入现金 5,000 英镑后，列示会计等式。’

The accounting equation is:

Assets = Capital + Liabilities

会计等式为：

资产 = 资本 + 负债

When the owner introduces £5,000 cash, both assets and capital increase by £5,000. New assets are £45,000 + £5,000 = £50,000; new capital is £27,000 + £5,000 = £32,000; liabilities remain £18,000.

所有者投入现金 5,000 英镑时，资产和资本同时增加 5,000 英镑。新资产为 45,000 + 5,000 = 50,000 英镑；新资本为 27,000 + 5,000 = 32,000 英镑；负债仍为 18,000 英镑。

Check: £50,000 = £32,000 + £18,000, so the equation balances.

验证：50,000 = 32,000 + 18,000，因此等式平衡。

3. Question 2 – Double Entry and Ledger Accounts | 复式记账与分类账

A structured question may ask: ‘Record the following transactions in the ledger: (i) bought goods on credit from P. Lee £2,400; (ii) returned goods to P. Lee £300; (iii) paid P. Lee by cheque £2,000.’

结构化问题可能要求：’将下列交易记入

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