📚 Worksheet Answers – Chapter 35 | 第35章 练习题答案
This worksheet answer guide covers Chapter 35, Financial Statements and Ratio Analysis, from the Cambridge International AS & A Level Business syllabus. It provides model answers, calculation workings and evaluation points to help you check understanding of income statements, statements of financial position and the main accounting ratios.
本练习题答案指南覆盖剑桥国际 AS 与 A Level 商务大纲第35章“财务报表与比率分析”。内容提供标准答案、计算过程和评估要点，帮助你检查对利润表、财务状况表以及主要会计比率的理解。
1. Understanding Worksheet Structure | 理解练习题结构
The Chapter 35 worksheet usually mixes knowledge questions, calculation questions and evaluation questions. Knowledge questions ask for definitions of key accounts, calculation questions require you to apply the formulae, and evaluation questions ask you to judge whether business performance has improved.
第35章练习题通常混合知识题、计算题和评估题。知识题要求定义关键会计科目，计算题要求套用公式，评估题要求判断企业业绩是否改善。
A complete answer shows workings, states the formula, gives the ratio in the correct format, and adds a comparative comment using the case study data.
完整答案应展示计算步骤、写出公式、用正确格式表示比率，并结合案例数据给出比较性评论。
You should always show the formula before substituting numbers. Round ratios to two decimal places unless the question says otherwise, and compare the result with the previous year, budget or industry average.
你应当先写出公式再代入数字。除非题目另有说明，比率保留两位小数，并将结果与上一年、预算或行业平均水平进行比较。
2. Q1: Income Statement Adjustments | 第1题：利润表调整
JKL Ltd has sales revenue of $560,000, cost of sales of $240,000 and operating expenses of $85,000. There are no finance costs, tax is charged at 20%, and dividends of $10,000 are proposed. Prepare the main profit figures.
JKL 公司的销售收入为 560,000 美元，销售成本为 240,000 美元，经营费用为 85,000 美元。公司没有融资成本，税率为 20%，拟派发股息 10,000 美元。请编制主要利润数据。
Gross profit is found first by subtracting cost of sales from sales revenue. Then operating profit is found by subtracting operating expenses from gross profit.
先计算毛利润，即销售收入减去销售成本。然后计算经营利润，即毛利润减去经营费用。
Gross profit = Sales revenue − Cost of sales = 560,000 − 240,000 = $320,000
Operating profit = Gross profit − Operating expenses = 320,000 − 85,000 = $235,000
Since there is no finance cost, profit before tax equals operating profit. Tax is 20% of $235,000, so profit for the year is $188,000. Retained profit is $178,000 after deducting the $10,000 dividend.
由于没有融资成本，税前利润等于经营利润。税额为 235,000 美元的 20%，因此年度利润为 188,000 美元。扣除 10,000 美元股息后，留存利润为 178,000 美元。
| Item | 项目 | Amount | 金额 |
| Sales revenue | 销售收入 | $560,000 |
| Cost of sales | 销售成本 | ($240,000) |
| Gross profit | 毛利润 | $320,000 |
| Operating expenses | 经营费用 | ($85,000) |
| Operating profit | 经营利润 | $235,000 |
| Tax at 20% | 20% 税费 | ($47,000) |
| Profit for the year | 年度利润 | $188,000 |
| Dividends | 股息 | ($10,000) |
| Retained profit | 留存利润 | $178,000 |
3. Q2: Inventory Turnover and Gross Profit | 第2题：存货周转率与毛利润
JKL Ltd has opening inventory of $28,000 and closing inventory of $32,000. Use the cost of sales from Q1 to calculate inventory turnover and comment on the result.
JKL 公司期初存货为 28,000 美元，期末存货为 32,000 美元。使用第1题的销售成本计算存货周转率并评论结果。
Average inventory is calculated first. The formula is opening inventory plus closing inventory divided by two.
先计算平均存货。公式为期初存货加期末存货再除以二。
Average inventory = (Opening inventory + Closing inventory) ÷ 2 = (28,000 + 32,000) ÷ 2 = $30,000
Inventory turnover is cost of sales divided by average inventory. A turnover of eight times means the business sells its average inventory eight times each year.
存货周转率等于销售成本除以平均存货。周转八次表示企业每年售出平均存货八次。
Inventory turnover = Cost of sales ÷ Average inventory = 240,000 ÷ 30,000 = 8 times
Eight times is generally efficient for a retailer because it reduces storage costs and the risk of obsolete stock. However, turnover that is too high may lead to stockouts and lost sales if demand rises suddenly.
对零售商而言，八次通常比较高效，因为可以降低仓储成本和存货过时风险。不过，周转率过高也可能导致缺货，并在需求突然上升时失去销售机会。
4. Q3: Statement of Financial Position Classification | 第3题：财务状况表分类
Classify the following items into non-current assets, current assets, current liabilities, non-current liabilities and equity: premises, machinery, inventory, trade receivables, bank overdraft, trade payables, long-term loan, retained earnings and ordinary share capital.
将以下项目划分为非流动资产、流动资产、流动负债、非流动负债和权益：房产、机器、存货、应收账款、银行透支、应付账款、长期贷款、留存收益和普通股本。
| Item | 项目 | Classification | 分类 |
| Premises | 房产 | Non-current asset | 非流动资产 |
| Machinery | 机器 | Non-current asset | 非流动资产 |
| Inventory | 存货 | Current asset | 流动资产 |
| Trade receivables | 应收账款 | Current asset | 流动资产 |
| Bank overdraft | 银行透支 | Current liability | 流动负债 |
| Trade payables | 应付账款 | Current liability | 流动负债 |
| Long-term loan | 长期贷款 | Non-current liability | 非流动负债 |
| Retained earnings | 留存收益 | Equity | 权益 |
| Ordinary share capital | 普通股本 | Equity | 权益 |
Correct classification matters because it determines liquidity and capital structure. Bank overdraft is always a current liability because it is repayable on demand, while a long-term loan due after more than one year is non-current.
正确分类很重要，因为它决定流动性和资本结构。银行透支始终属于流动负债，因为它需要即时偿还；而偿还期超过一年的长期贷款属于非流动负债。
5. Q4: Current
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