Year 7 SQA Accounting: Case Study Practical Exercises | 七年级SQA会计：案例分析实战演练

📚 Year 7 SQA Accounting: Case Study Practical Exercises | 七年级SQA会计：案例分析实战演练

Welcome to this practical case study designed for Year 7 SQA Accounting. By working through the transactions of Sophie's Lemonade Stand, you will learn how to apply fundamental accounting concepts, from recording journal entries to preparing financial statements. This hands-on approach will strengthen your understanding of the double-entry system and the accounting equation.

欢迎来到这个为七年级SQA会计设计的案例分析实战。通过处理索菲柠檬水摊的交易，你将学习如何运用基本会计概念，从记录日记账分录到编制财务报表。这种实践方法将强化你对复式记账系统和会计等式的理解。

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1. Case Study Background — Sophie's Lemonade Stand | 案例背景——索菲的柠檬水摊

Sophie decided to run a small lemonade stand during the summer holidays. She used her own savings of £50 to start the business and borrowed an extra £20 from her parents, interest-free. The following transactions took place in July:

索菲决定在暑假期间经营一个小柠檬水摊。她用自己的积蓄 £50 创办了这个生意，并向父母无息借了 £20。七月份发生了以下交易：

Transaction 1: Sophie invested £50 of her own money into the business (treated as cash).

第一笔交易：索菲将自己的 £50 投入生意（视为现金）。

Transaction 2: Sophie borrowed £20 from her parents, deposited into the business.

第二笔交易：索菲从父母那里借了 £20，存入生意。

Transaction 3: Purchased lemons, sugar and cups for £30 cash.

第三笔交易：用现金 £30 购买柠檬、糖和杯子。

Transaction 4: Bought a juicer (equipment) for £10 cash.

第四笔交易：用现金 £10 购买了一台榨汁机（设备）。

Transaction 5: Paid £5 cash for ice.

第五笔交易：用现金 £5 支付冰块费用。

Transaction 6: Paid £2 cash for delivery of supplies.

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第六笔交易：用现金 £2 支付补给品运费。

Transaction 7: Sold lemonade for £60 cash during the month.

第七笔交易：当月销售柠檬水获得现金 £60。

All ingredients were used up by the end of the month, and the juicer is expected to last for several summers.

所有原材料到月底都已用完，榨汁机预计可使用多个夏天。

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2. Analyzing Transactions Using the Accounting Equation | 用会计等式分析交易

The accounting equation is the foundation of double-entry bookkeeping:

会计等式是复式记账的基础：

Assets = Liabilities + Capital

Every transaction affects at least two items in this equation, keeping it balanced. Let's break down how each transaction impacts assets, liabilities, and capital.

每笔交易至少影响等式中的两个项目，并保持平衡。我们来分解每笔交易如何影响资产、负债和资本。

Transaction 1: Cash (asset) increases by £50, and capital increases by £50. Assets +£50 = Liabilities (no change) + Capital +£50.

第一笔交易：现金（资产）增加 £50，资本增加 £50。资产 +£50 = 负债（无变化）+ 资本 +£50。

Transaction 2: Cash increases by £20, and loan (liability) increases by £20. Assets +£20 = Liabilities +£20 + Capital (no change).

第二笔交易：现金增加 £20，借款（负债

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