📚 A-Level OCR Accounting: Case Study Practice Drills | A-Level OCR 会计：案例分析实战演练
Case study questions form the backbone of A-Level OCR Accounting – they test your ability to interpret financial data, calculate ratios, and, most importantly, to explain what those numbers mean for a real business. This article is a complete practice drill built around Tasty Bites Ltd, a fictional food retailer. You will work through financial statements, compute key ratios, analyse profitability, liquidity and efficiency, and finally draw exam-ready conclusions. The entire drill is presented in a bilingual format so you can sharpen both your technical vocabulary and your accounting thinking.
案例分析题是 A-Level OCR 会计的核心——它们不仅考查你解读财务数据、计算比率的能力，更重要的是考查你能否解释这些数字对真实企业的意义。本文围绕虚构食品零售企业 Tasty Bites Ltd 设计了一整套实战演练。你将深入分析其财务报表，计算关键比率，剖析盈利能力、流动性与运营效率，并最终得出应试级的结论。全文采用中英双语对照，帮助你同步打磨专业词汇与会计思维。
1. Why Case Studies Are Key in OCR Accounting | 案例分析为何在 OCR 会计中如此关键
OCR examiners always expect you to go beyond mechanical calculations. A classic 20‑mark case study asks you to evaluate a company's performance and suggest improvements. Marks are split between calculations, interpretation and well‑supported recommendations. The more you practise linking ratios to business context – such as declining sales margins or aggressive expansion – the higher your marks climb.
OCR 考官始终期望你超越机械的计算。一道典型的 20 分案例题会要求你评价企业表现并提出改进建议。分数分布在计算、解读以及有据可依的建议之间。你越是勤于将比率与经营背景（例如销售利润率下滑或激进扩张）结合起来练习，你的得分就会越高。
In this drill we will model the entire workflow: extract data, crunch numbers, interpret trends and then craft a coherent business narrative – exactly as you must do in the exam.
在本次演练中，我们将模拟完整的解题流程：提取数据、计算数字、解读趋势，然后构建连贯的经营叙述——正如你在考场上必须做的那样。
2. The Scenario – Tasty Bites Ltd | 案例情景 – Tasty Bites 有限公司
Tasty Bites Ltd is a fast‑growing chain of delicatessen outlets. The directors have provided the summarised financial statements for the years ended 31 December 2023 and 2024. They are concerned about cash flow pressures and want an independent assessment of the company's financial health. You have been asked to calculate appropriate ratios and to write a brief report.
Tasty Bites 有限公司是一家快速扩张的熟食连锁店。董事提供了截至 2023 年 12 月 31 日和 2024 年 12 月 31 日的简要财务报表。董事们对现金流压力感到担忧，希望获得关于公司财务健康的独立评估。你被要求计算适当的比率并撰写一份简短报告。
3. Extract of Financial Statements | 财务报表摘录
Below are the summarised statements for Tasty Bites Ltd. All figures are in £000s.
以下是 Tasty Bites 公司的简要报表。所有金额均以千英镑为单位。
| Income Statement for the year ended 31 Dec | 2023 (£000) | 2024 (£000) |
|---|---|---|
| Revenue | 500 | 650 |
| Cost of sales | (320) | (430) |
| Gross profit | 180 | 220 |
| Operating expenses | (100) | (140) |
| Operating profit | 80 | 80 |
| Finance costs | (6) | (5) |
| Profit before tax | 74 | 75 |
| Taxation (20%) | (14.8) | (15) |
| Profit for the year | 59.2 | 60 |
| Statement of Financial Position as at 31 Dec | 2023 (£000) | 2024 (£000) |
|---|---|---|
| Non‑current assets | 200 | 250 |
| Inventories | 40 | 60 |
| Trade receivables | 30 | 45 |
| Cash and cash equivalents | 10 | 5 |
| Total assets | 280 | 360 |
| Equity: share capital (£1 ordinary shares) | 150 | 150 |
| Retained earnings | 30 | 90 |
| Total equity | 180 | 240 |
| Non‑current liabilities (long‑term loan) | 60 | 50 |
| Trade payables | 20 | 40 |
| Taxation payable | 10 | 20 |
| Bank overdraft | 10 | 10 |
| Total current liabilities | 40 | 70 |
| Total equity and liabilities | 280 | 360 |
Note: The market price per share was £2.00 at 31 Dec 2023 and £1.80 at 31 Dec 2024. No dividends were paid during the two years.
注：2023 年末每股市价为 £2.00，2024 年末为 £1.80。两年内均未支付股利。
4. Calculating Liquidity Ratios | 计算流动性比率
Liquidity ratios show whether the company can meet its short‑term obligations as they fall due. We compute the current ratio and the acid test (quick) ratio.
流动性比率显示企业能否在债务到期时履行其短期义务。我们计算流动比率和速动比率。
Current Ratio = Current Assets ÷ Current Liabilities
流动比率 = 流动资产 ÷ 流动负债
2023: Current assets = 40 + 30 + 10 = £80,000; Current liabilities = £40,000.
Current ratio = 80 ÷ 40 = 2.0 : 1
2023 年：流动资产 = 40 + 30 + 10 = 80,000 英镑；流动负债 = 40,000 英镑。流动比率 = 80 ÷ 40 = 2.0 : 1
2024: Current assets = 60 + 45 + 5 = £110,000; Current liabilities = £70,000.
Current ratio = 110 ÷ 70 = 1.57 : 1
2024 年：流动资产 = 60 + 45 + 5 = 110,000 英镑；流动负债 = 70,000 英镑。流动比率 = 110 ÷ 70 = 1.57 : 1
Acid Test Ratio = (Current Assets − Inventories) ÷ Current Liabilities
速动比率 = (流动资产 − 存货) ÷ 流动负债
2023: (80 − 40) ÷ 40 = 1.0 : 1
2024: (110 − 60) ÷ 70 = 0.71 : 1
2023 年：(80 − 40) ÷ 40 = 1.0 : 1；2024 年：(110 − 60) ÷ 70 = 0.71 : 1
5. Interpreting Liquidity | 诠释流动性
In 2023 the company enjoyed a healthy current ratio of 2:1 and an acid test of exactly 1:1, meaning it could pay all its immediate liabilities without selling any inventory. By 2024, however, the current ratio had slipped to 1.57:1 and the acid test to 0.71:1 – a clear warning sign. The drop in cash from £10,000 to £5,000 and the sharp rise in trade payables and tax payable have put pressure on short‑term solvency. The acid test below 1 indicates that Tasty Bites would struggle to settle its current liabilities if inventory cannot be liquidated quickly.
2023 年
Published by TutorHao | A-Level Accounting Revision Series | aleveler.com
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