📚 Worksheet Answers – Chapter 27: Statement of Financial Position | 第27章 练习题答案：资产负债表
The statement of financial position, often called the balance sheet, is a core accounting document tested in Cambridge A-Level Business. This worksheet answers guide sets out model answers for Chapter 27, covering definitions, classification, calculation, stakeholder use and evaluation.
资产负债表是剑桥A-Level商务考试中的核心会计文件。本章练习题答案指南涵盖第27章的常见考点，包括定义、分类、计算、利益相关者使用和评估。
1. Definition of the Statement of Financial Position | 资产负债表的定义
A statement of financial position is a financial statement that records the assets, liabilities and equity of a business at one specific date. It shows what the business owns, what it owes, and the capital invested by shareholders.
资产负债表是记录企业在某一特定日期资产、负债和所有者权益的财务报表。它反映企业拥有什么、欠什么，以及股东投入的资本。
It is not a flow statement: it is a snapshot at the end of an accounting period, usually 31 December or 30 June.
它不是流量报表，而是会计期末（通常为12月31日或6月30日）某一时点的静态快照。
2. The Accounting Equation | 会计等式
Every statement of financial position is built on the accounting equation. This equation must always balance because every asset is financed either by borrowing or by owners’ capital.
每张资产负债表都以会计等式为基础。该等式必须始终平衡，因为每项资产的资金来源不是借款就是所有者投入的资本。
Assets = Liabilities + Equity
资产 = 负债 + 所有者权益
In worksheet questions, this equation is used to find one missing figure when the other two sides are known.
在练习题中，当已知等式两边中的任意两边时，可用该等式求出缺失的第三项。
3. Non-current Assets | 非流动资产
Non-current assets are items a business owns and uses for more than one accounting year. Examples include land, buildings, machinery, vehicles and intangible assets such as goodwill.
非流动资产是企业拥有并使用超过一个会计年度的项目。例如土地、建筑物、机器、车辆以及商誉等无形资产。
They are recorded at net book value, which is original cost minus accumulated depreciation. This follows the historic cost convention.
它们按账面净值列示，即原始成本减累计折旧。这符合历史成本惯例。
4. Current Assets | 流动资产
Current assets are resources expected to be converted into cash or used up within one year. Common examples are inventories, trade receivables and cash at bank.
流动资产是预计在一年内变现或耗用的资源。常见例子包括存货、应收账款和银行存款。
In worksheet answers, inventories are usually valued at the lower of cost and net realisable value. Trade receivables should be shown after deducting any allowance for doubtful debts.
在练习题答案中，存货通常按成本与可变现净值孰低法计价。应收账款应扣除坏账准备后列示。
5. Current Liabilities and Working Capital | 流动负债与营运资金
Current liabilities are obligations that must be settled within one year. Examples include trade payables, bank overdrafts and short-term borrowings.
流动负债是一年内必须偿还的债务。例子包括应付账款、银行透支和短期借款。
Working capital is the difference between current assets and current liabilities. It measures the business’s ability to meet short-term obligations as they fall due.
营运资金是流动资产与流动负债的差额。它衡量企业偿还短期到期债务的能力。
Working capital = Current assets − Current liabilities
营运资金 = 流动资产 − 流动负债
A positive working capital figure usually suggests safer liquidity, while a negative figure may signal short-term cash problems.
营运资金为正通常表明流动性较安全，而为负则可能预示着短期现金问题。
6. Non-current Liabilities | 非流动负债
Non-current liabilities are debts that are repayable after more than one year. Examples include long-term bank loans, debentures and mortgage loans.
非流动负债是偿还期超过一年的债务。例子包括长期银行贷款、公司债券和抵押贷款。
Separating current and non-current liabilities helps users assess both short-term liquidity and long-term solvency.
区分流动负债与非流动负债有助于报表使用者评价短期流动性和长期偿债能力。
7. Shareholders’ Equity | 所有者权益
Shareholders’ equity represents the owners’ claim on the business after all liabilities have been deducted. It is the residual interest in the assets of the company.
所有者权益代表扣除全部负债后所有者对企业资产的要求权，即企业资产的剩余权益。
It mainly consists of share capital and retained earnings. Retained earnings are accumulated profits that have not been distributed to shareholders as dividends.
它主要包括股本和留存收益。留存收益是尚未作为股利分配给股东的累计利润。
Equity = Assets − Liabilities
所有者权益 = 资产 − 负债
8. Preparing a Statement of Financial Position | 编制资产负债表
A typical Chapter 27 worksheet question gives a list of balances and asks students to prepare the statement. The table below shows a model answer from example data.
第27章典型练习题会给出一系列账户余额，要求学生编制资产负债表。下表为一组示例数据的标准答案。
Example data: non-current assets $120,000; inventories $12,000; trade receivables $8,000; cash at bank $5,000; trade payables $9,000; bank overdraft $3,000; long-term loan $40,000; share capital $60,000; retained earnings $33,000.
示例数据：非流动资产 $120,000；存货 $12,000；应收账款 $8,000；银行存款 $5,000；应付账款 $9,000；银行透支 $3,000；长期贷款 $40,000；股本 $60,000；留存收益 $33,000。
| Statement of Financial Position at 31 December 2024 | |
|---|---|
| Non-current assets | $120,000 |
| Current assets: inventories $12,000 + trade receivables $8,000 + cash $5,000 | $25,000 |
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