📚 GCSE Edexcel Accounting: Case Study Practice Exam | GCSE Edexcel 会计：案例分析实战演练
Case study questions are a major part of GCSE Edexcel Accounting, testing your ability to apply accounting principles to real business scenarios. This article walks you through a complete practice case, from preparing final accounts with adjustments to calculating and interpreting ratios, and providing recommendations.
案例分析题是 GCSE Edexcel 会计考试的重要组成部分，考查你将会计原则应用于真实商业场景的能力。本文将带你完整演练一个案例，从编制包含调整的期末报表，到计算和解读比率，再到提出改进建议。
1. Understanding the Case Scenario | 理解案例背景
We will use ABC Retailers, a sole trader selling electronics. The following trial balance has been extracted as at 31 December 2024. All figures are in £.
我们以个体经营户 ABC Retailers 为例，该公司销售电子产品。以下是截至2024年12月31日的试算表，所有金额单位为英镑。
| Account | Debit (£) | Credit (£) |
|---|---|---|
| Sales Revenue | 230,000 | |
| Purchases | 120,000 | |
| Opening Inventory (1 Jan 2024) | 25,000 | |
| Wages | 50,000 | |
| Rent | 20,000 | |
| Electricity | 6,000 | |
| Equipment at cost | 45,000 | |
| Accumulated Depreciation – Equipment | 9,000 | |
| Trade Receivables | 35,000 | |
| Trade Payables | 14,000 | |
| Cash at Bank | 10,000 | |
| 5% Bank Loan (repayable 2029) | 20,000 | |
| Capital | 46,000 | |
| Drawings | 8,000 | |
| Totals | 319,000 | 319,000 |
The trial balance balances, but several year-end adjustments have not yet been recorded. You must incorporate these before preparing the final accounts.
试算表是平衡的，但有若干年末调整尚未入账。在编制期末报表之前，你必须将这些调整纳入考虑。
2. Adjustments for Final Accounts | 期末调整
The following information is available at 31 December 2024:
2024年12月31日可取得以下信息：
Closing inventory was valued at £28,000.
期末存货价值为 £28,000。
Wages of £2,500 for December have not yet been paid. This is an accrued expense.
12月的工资 £2,500 尚未支付。这是一项应计费用。
Rent of £4,000 has been paid in advance for January 2025. This is a prepayment.
租金中有 £4,000 是为2025年1月预付的。这是一项预付费用。
Equipment is depreciated at 20% per annum on cost using the straight-line method. The depreciation charge for the year is £9,000 (45,000 × 20%).
设备按成本的20%采用直线法计提折旧。本年折旧费用为 £9,000 (45,000 × 20%)。
A specific customer owing £800 has been declared bankrupt. This debt must be written off as irrecoverable. After the write-off, a general allowance for doubtful debts of 5% is to be created on the remaining trade receivables.
一笔 £800 的应收账款因客户破产无法收回，必须予以核销。核销后，需按剩余应收账款的5%计提坏账准备。
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