📚 Worksheet – Chapter 22: Financial Statements | 第22章 财务报表练习
This worksheet-style guide covers the core ideas in Cambridge International A Level Business Chapter 22 on financial statements. It explains the income statement and the statement of financial position, gives worked tasks, and helps you avoid common exam errors.
本练习式指南覆盖剑桥国际A Level商务第22章财务报表的核心概念。它解释利润表与资产负债表，提供练习任务，并帮助你避免常见考试错误。
1. The Purpose of Financial Statements | 财务报表的目的
Financial statements are formal accounting reports that show the financial performance and financial position of a business over a period or at a point in time. The two main statements are the income statement and the statement of financial position.
财务报表是显示企业在一段时期内财务业绩和某一时点财务状况的正式会计报告。两大主要报表是利润表和资产负债表。
Managers use these statements to make decisions, shareholders use them to assess profitability, and lenders use them to check whether the business can repay debts.
管理者使用这些报表进行决策，股东使用它们评估盈利能力，贷款人则使用它们检查企业是否能够偿还债务。
2. The Income Statement: Key Components | 利润表：关键构成
An income statement shows revenue, cost of sales, gross profit, expenses, and profit for the year. It measures financial performance over a trading period.
利润表列示收入、销售成本、毛利润、费用和年度利润。它衡量一个经营期间的财务业绩。
Gross Profit = Revenue – Cost of Sales
Profit for the Year = Gross Profit – Expenses + Other Income
Cost of sales is the direct cost of goods sold. It is calculated as opening inventory plus purchases minus closing inventory.
销售成本是已售商品的直接成本。它等于期初存货加采购减去期末存货。
| Revenue | 200 000 |
| Cost of sales | (120 000) |
| Gross profit | 80 000 |
| Expenses | (50 000) |
| Profit for the year | 30 000 |
3. The Statement of Financial Position: Key Components | 资产负债表：关键构成
The statement of financial position lists assets, liabilities, and equity. Assets are resources controlled by the business, liabilities are amounts owed, and equity is the owner’s remaining claim after liabilities are deducted.
资产负债表列示资产、负债和所有者权益。资产是企业控制的资源，负债是欠款，权益是扣除负债后所有者剩余权益。
The accounting equation must always balance. It is expressed as:
会计等式必须始终保持平衡。它表示为：
Assets = Liabilities + Equity
Assets are split into non-current assets and current assets. Liabilities are split into current liabilities and non-current liabilities.
资产分为非流动资产和流动资产。负债分为流动负债和非流动负债。
4. Profit and Cash Are Not the Same | 利润与现金不同
A profitable business can still run out of cash because profit is calculated on an accruals basis, while cash flow records money actually received and paid. Credit sales increase profit but do not immediately increase cash.
盈利企业仍可能耗尽现金，因为利润按权责发生制计算，而现金流量记录实际收到和支付的现金。赊销增加利润但不会立即增加现金。
This distinction is important when using financial statements to judge whether a business can meet its short-term obligations.
在用财务报表判断企业能否履行短期义务时，这一区别十分重要。
5. Worksheet Task 1: Complete the Income Statement | 练习任务1：完成利润表
Use the following data to calculate cost of sales, gross profit, and profit for the year.
使用以下数据计算销售成本、毛利润和年度利润。
- Revenue: 180 000
- Opening inventory: 15 000
- Purchases: 90 000
- Closing inventory: 10 000
- Expenses: 30 000
Cost of sales = Opening inventory + Purchases – Closing inventory = 15 000 + 90 000 – 10 000 = 95 000.
销售成本 = 期初存货 + 采购 – 期末存货 = 15 000 + 90 000 – 10 000 = 95 000。
Gross profit = Revenue – Cost of sales = 180 000 – 95 000 = 85 000.
毛利润 = 收入 – 销售成本 = 180 000 – 95 000 = 85 000。
Profit for the year = Gross profit – Expenses = 85 000 – 30 000 = 55 000.
年度利润 = 毛利润 – 费用 = 85 000 – 30 000 = 55 000。
6. Worksheet Task 2: Classify Statement of Financial Position Items | 练习任务2：资产负债表项目分类
Classify each item as a non-current asset, current asset, current liability, non-current liability, or equity.
将每个项目分类为非流动资产、流动资产、流动负债、非流动负债或权益。
| Item | Classification |
|---|---|
| Machinery | Non-current asset |
| Trade receivables | Current asset |
| Bank overdraft | Current liability |
| Retained earnings | Equity |
| Inventory | Current asset |
| Long-term loan | Non-current liability |
7. Worksheet Task 3: Calculate Working Capital | 练习任务3：计算营运资本
Working capital measures the short-term liquidity of a business. It is calculated as current assets minus current liabilities.
营运资本衡量企业的短期流动性。它等于流动资产减去流动负债。
Working Capital = Current Assets – Current Liabilities
Given current assets of inventory 25 000, trade receivables 15 000, and cash 5 000, total current assets are 45 000.
已知流动资产包括存货25 000、应收账款15 000和现金5 000，流动资产总额为45 000。
Given current liabilities of trade payables 10 000 and bank overdraft 5 000, total current liabilities are 15 000.
已知流动负债包括应付账款10 000和银行透支5 000，流动负债总额为15 000。
Working capital = 45 000 – 15 000 = 30 000. This positive figure means current assets exceed current liabilities, so the business has a liquidity safety margin.
营运资本 = 45 000 – 15 000 = 30 000。这一正数意味着流动资产超过流动负债，因此企业具有流动性安全边际。
8. Stakeholders and Their Information Needs | 利益相关者及其信息需求
Managers use financial statements to monitor performance and make decisions. Shareholders assess profitability and risk. Lenders check liquidity and gearing before approving loans.
管理者利用财务报表监控业绩并作出决策。股东评估盈利能力和风险。贷款人在批准贷款前检查流动性和杠杆水平。
Suppliers check short-term liquidity to decide whether to offer trade credit. Employees assess job security and the possibility of profit-related pay.
供应商检查短期流动性以决定是否提供商业信用。员工评估工作保障以及利润分享薪酬的可能性。
- Managers: performance control
- Shareholders: profitability and dividends
- Lenders: ability to repay interest and principal
- Suppliers: short-term liquidity
- Employees: job security and remuneration
管理者：业绩控制；股东：盈利能力和分红；贷款人：偿还利息和本金的能力；供应商：短期流动性；员工：工作保障和薪酬。
9. Limitations of Financial Statements | 财务报表的局限性
Financial statements are historical and do not predict future performance. They use accounting conventions and may include estimates such as depreciation or doubtful debt provisions.
财务报表具有历史性，不能预测未来业绩。它们使用会计惯例，并可能包含折旧或坏账准备等估计。
They also do not show non-financial factors such as brand reputation, customer loyalty, or employee morale. Different accounting policies can reduce comparability between firms.
它们也不显示品牌声誉、顾客忠诚度或员工士气等非财务因素。不同会计政策会降低企业之间的可比性。
10. Common Errors and Exam Tips | 常见错误与考试技巧
Students often forget to subtract closing inventory when calculating cost of sales. Remember: cost of sales = opening inventory + purchases – closing inventory.
学生经常在计算销售成本时忘记减去期末存货。请记住：销售成本 = 期初存货 + 采购 – 期末存货。
Another common error is confusing current and non-current liabilities. Current liabilities are due within one year, while non-current liabilities are due after more than one year.
另一个常见错误是混淆流动负债和非流动负债。流动负债在一年内到期，而非流动负债在一年以后到期。
Always show workings, label every figure clearly, and check that total assets equal total liabilities plus equity. Avoid writing cash when you mean profit.
务必写出计算过程、清晰标注每个数字，并检查资产总额等于负债加权益。避免在想表达利润时误写为现金。
11. Key Formulae for Chapter 22 | 第22章关键公式
Learn these formulae before the exam:
考试前请记住以下公式：
Cost of Sales = Opening Inventory + Purchases – Closing Inventory
Gross Profit = Revenue – Cost of Sales
Profit for the Year = Gross Profit – Expenses + Other Income
Working Capital = Current Assets – Current Liabilities
Net Assets = Total Assets – Total Liabilities
12. Quick Self-Check Questions | 快速自测题
Try these short questions without looking at your notes:
在不看笔记的情况下尝试以下简短问题：
- Explain one reason why profit and cash differ.
- Calculate working capital if current assets are 40 000 and current liabilities are 25 000.
- State the accounting equation and explain one stakeholder who would use it.
解释利润与现金不同的一个原因；当流动资产为40 000、流动负债为25 000时计算营运资本；写出会计等式并说明一个会使用它的利益相关者。
Suggested answers: Profit includes credit sales while cash flow records only received cash. Working capital = 40 000 – 25 000 = 15 000. The accounting equation is Assets = Liabilities + Equity, and lenders use it to assess financial risk.
参考答案：利润包含赊销，而现金流量只记录实际收到的现金。营运资本 = 40
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