📚 Case Study Practical Exercises in Accounting | 会计案例分析实战演练
Welcome to a hands-on accounting case study designed for Year 8 OCR students. In this exercise, you will follow a small business, 'Sunny Lemonade Stand', through a month of trading. By recording transactions, classifying accounts, calculating profit, and preparing financial statements, you will apply core accounting principles in a real-world context. No prior knowledge of double-entry is required – we will build up the statements step by step.
欢迎参加为Year 8 OCR学生设计的实践会计案例研究。在本练习中，你将跟随一家小型企业 '阳光柠檬水摊位' 度过一个月的经营。通过记录交易、分类账户、计算利润和编制财务报表，你将把核心会计原则应用于实际情境中。无需事先掌握复式记账法——我们将一步步构建报表。
1. Meet the Lemonade Stand | 认识柠檬水摊位
Sunny, a Year 8 student, decides to set up a lemonade stand in her front garden during the summer holidays. She plans to sell glasses of fresh lemonade for £1 each. Her parents agree as long as she keeps proper records. She names it 'Sunny Lemonade Stand' and decides to run it for the month of June.
桑妮是一名Year 8学生，她决定在暑假期间在自家前花园开设一个柠檬水摊位。她计划以每杯1英镑的价格出售新鲜柠檬水。她的父母表示同意，前提是她要做好记录。她将其命名为 '阳光柠檬水摊位'，并决定在六月份经营。
Sunny uses £50 of her birthday money to start the business. She buys lemons, sugar, cups, a large pitcher, and a permit from the local council. She also plans to advertise with a small sign. Let's see what happens in her first month.
桑妮用自己生日得到的50英镑开办业务。她购买了柠檬、糖、杯子、一个大水壶，并向当地议会申请了许可证。她还打算用一个小招牌做广告。我们来看看她第一个月的情况。
2. Recording Transactions | 记录交易
Below are all the events that took place during June. For each one, we note the date, what happened, and the amount of money involved. At this stage, we are simply listing the facts – we will classify them later.
以下是六月份发生的所有事项。我们逐一记录日期、事件内容和涉及金额。在这个阶段，我们只是列出事实——稍后再进行分类。
1st June: Sunny puts her £50 savings into the business cash box.
6月1日：桑妮将她的50英镑积蓄放入生意的钱箱中。
2nd June: She buys a bag of lemons for £10, paying cash.
6月2日：她用现金购买一袋柠檬，花费10英镑。
2nd June: She buys a bag of sugar for £5, paying cash.
6月2日：她用现金购买一袋糖，花费5英镑。
2nd June: She buys 50 paper cups for £5, paying cash.
6月2日：她购买50个纸杯，花费5英镑，支付现金。
2nd June: She buys a large glass pitcher for £8, paying cash. The pitcher will be used again and again.
6月2日：她购买一个大玻璃水壶，花费8英镑，支付现金。这个水壶将反复使用。
2nd June: She pays £2 for a trading permit from the council.
6月2日：她向议会支付2英镑的经营许可证费用。
3rd June: It is a hot day. Sunny sells 30 glasses of lemonade at £1 each. She collects £30 in cash.
6月3日：天气很热。桑妮以每杯1英镑的价格卖出30杯柠檬水。她收到30英镑现金。
10th June: Running low on lemons, she buys another bag for £8 cash.
6月10日：柠檬快用完了，她又用现金花8英镑买了一袋。
15th June: Another sunny day. She sells 50 glasses for £1 each, receiving £50 cash.
6月15日：又一个晴天。她卖出50杯柠檬水，每杯1英镑，收到50英镑现金。
20th June: She buys a wooden sign for £6 cash to attract more customers. The sign will last for many months.
6月20日：她花6英镑现金买了一个木制招牌以吸引更多顾客。这个招牌可以使用很多个月。
30th June: The month ends. Sunny has no more transactions.
6月30日：月末。桑妮没有更多交易。
3. Classifying Accounts | 分类账户
Now we need to sort each transaction into the correct accounting category. The five main types are: Asset, Liability, Equity, Revenue, and Expense. Remember the definitions: an asset is something the business owns or controls; a liability is what it owes; equity is the owner's claim; revenue is income from sales; expenses are costs used up in the period.
现在我们需要将每笔交易归入正确的会计类别。五种主要类型是：资产、负债、所有者权益、收入和费用。记住定义：资产是企业拥有或控制的资源；负债是企业欠别人的债务；所有者权益是所有者的索偿权；收入来自销售；费用是当期耗用的成本。
Transaction 1: Investing £50. This increases Cash (an asset) and increases Capital (equity).
交易1：投入50英镑。这增加了现金（资产）并增加了资本（所有者权益）。
Transaction 2: Buying lemons for £10. This reduces Cash (asset) and is recorded as an expense 'Lemons Cost'.
交易2：购买柠檬10英镑。这减少了现金（资产），并记录为费用 '柠檬成本'。
Transaction 3: Buying sugar for £5. Cash falls, and 'Sugar Cost' expense rises.
交易3：购买糖5英镑。现金减少，'糖成本' 费用增加。
Transaction 4: Buying cups for £5. Cash falls, 'Cups Expense' increases.
交易4：购买杯子5英镑。现金减少，'杯子费用' 增加。
Transaction 5: Buying a pitcher for £8. This is tricky. The pitcher is not used up in one go; it will last many months. Therefore, it is an asset called 'Equipment'. Cash decreases, and Equipment increases.
交易5：购买水壶8英镑。这有点复杂。水壶不是一次性用完的，它能使用很多个月。因此，它是一项资产，称为 '设备'。现金减少，设备增加。
Transaction 6: Paying £2 for a permit. This is a necessary cost for the month, so it is an expense 'Permit Fee'.
交易6：支付2英镑许可费。这是本月必要的成本，因此是一项费用 '许可费'。
Transaction 7: Selling 30 glasses, receiving £30. Cash increases (asset), and Revenue 'Sales' increases by £30.
交易7：卖出30杯，收到30英镑。现金（资产）增加，收入 '销售收入' 增加30英镑。
Transaction 8: Buying more lemons for £8. Same as Transaction 2: expense 'Lemons Cost' increases, cash decreases.
交易8：购买更多柠檬8英镑。与交易2相同：费用 '柠檬成本' 增加，现金减少。
Transaction 9: Selling 50 glasses, receiving £50. Cash increases by £50, Sales revenue increases by £50.
交易9：卖出50杯，收到50英镑。现金增加50英镑，销售收入增加50英镑。
Transaction 10: Buying a sign for £6 cash. Like the pitcher, the sign is a long-term item, so it is recorded as an asset 'Equipment'. Cash goes down by £6.
交易10：购买招牌6英镑。与水壶类似，招牌是长期物品，因此记为资产 '设备'。现金减少6英镑。
4. Calculating Profit | 计算利润
Profit is the difference between total revenue and total expenses for a given period. The formula is:
利润是在特定期间内总收入与总费用之间的差额。公式为：
Profit = Revenue – Expenses
For Sunny's stand, we must only include costs that were used up during June. The pitcher and the sign are not expenses because the business still has them as assets. The lemons, sugar, cups, and permit were all consumed within the month.
对于桑妮的摊位，我们只能包括在六月份耗用的成本。水壶和招牌不是费用，因为企业仍然将它们作为资产持有。柠檬、糖、杯子和许可证都在本月内消耗了。
Let's calculate total revenue: £30 (3 June) + £50 (15 June) = £80.
我们来计算总收入：30英镑（6月3日）+ 50英镑（6月15日）= 80英镑。
Now total expenses: Lemons (£10 + £8 = £18), Sugar £5, Cups £5, Permit £2. Total expenses = £18 + £5 + £5 + £2 = £30.
现在计算总费用：柠檬（10英镑 + 8英镑 = 18英镑），糖5英镑，杯子5英镑，许可证2英镑。总费用 = 18 + 5 + 5 + 2 = 30英镑。
Profit = £80 – £30 = £50
Sunny made a profit of £50 in June.
桑妮在六月获得了50英镑的利润。
5. Preparing an Income Statement | 编制利润表
An income statement (also called a profit and loss account) summarises revenue and expenses to show the profit. Here is Sunny's income statement for June:
利润表（也称损益表）汇总收入和费用，以显示利润。以下是桑妮六月的利润表：
| Sunny Lemonade Stand – Income Statement for the month ended 30 June | |
|---|---|
| Revenue: Sales | £80 |
| Expenses: | |
| Lemons | £18 |
| Sugar | £5 |
| Cups | £5 |
| Permit | £2 |
| Total Expenses | £30 |
| Profit | £50 |
Notice that the cost of the pitcher and the sign do not appear in the expenses section. This is because they are assets, not expenses. The income statement only shows costs that are used up to generate the sales.
请注意，水壶和招牌的成本并未出现在费用部分。这是因为它们是资产，不是费用。利润表仅显示为产生销售而耗用的成本。
A well-prepared income statement helps the owner see if the business is really making money from its day-to-day activities. Sunny's profit margin is very healthy: £50 profit on £80 sales means 62.5%.
一份编制良好的利润表有助于所有者了解企业是否真的从日常活动中赚钱。桑妮的利润率非常健康：80英镑的销售额获得50英镑利润，意味着62.5%的利润率。
6. Understanding Assets and Liabilities | 理解资产与负债
After calculating profit, we need to know what the business owns and owes at the end of the month. This is shown in the balance sheet. First, let's identify all assets and liabilities.
计算完利润后，我们需要知道企业月末拥有和欠什么。这将在资产负债表中显示。首先，我们找出所有资产和负债。
Assets are items of value that the business controls. Sunny's business has two types of asset at 30 June: Cash in the money box and Equipment (pitcher and sign). Let's work out the final cash balance.
资产是企业控制的具有价值的物品。桑妮的企业在6月30日拥有两种类型的资产：钱箱中的现金和设备（水壶和招牌）。我们来计算出期末现金余额。
Cash started at £0 (before Sunny's investment). After investment: +£50. Cash paid out: £10 lemons + £5 sugar + £5 cups + £8 pitcher + £2 permit + £8 more lemons + £6 sign = £44. Cash received from sales: £30 + £50 = £80. So closing cash = £50 – £44 + £80 = £86.
现金期初为0（桑妮投资前）。投资后：+50英镑。现金支出：10英镑柠檬 + 5英镑糖 + 5英镑杯子 + 8英镑水壶 + 2英镑许可证 + 8英镑更多柠檬 + 6英镑招牌 = 44英镑。销售收入现金：30英镑 + 50英镑 = 80英镑。因此，期末现金 = 50 - 44 + 80 = 86英镑。
Equipment is valued at cost: pitcher £8 + sign £6 = £ are no liabilities because Sunny paid for everything herself and did not borrow any money.
设备按成本计值：水壶8英镑 + 招牌6英镑 = 14英镑。没有负债，因为桑妮自己支付了一切，没有借钱。
The accounting equation always holds:
会计等式始终成立：
Assets = Liabilities + Equity
Here, Assets = £86 + £14 = £100. Liabilities = £0, so Equity must be £100. We will see next that this equity is made up of her initial capital plus the profit.
此处，资产 = 86英镑 + 14英镑 = 100英镑。负债 = 0，因此所有者权益必定是100英镑。我们接下来会看到，该权益由她的初始资本加上利润构成。
7. Preparing a Balance Sheet | 编制资产负债表
A balance sheet shows the financial position of a business at a specific date. For Sunny, we prepare it as at 30 June. It lists assets, liabilities, and equity.
资产负债表反映企业在特定日
Published by TutorHao | Year 8 Accounting Revision Series | aleveler.com
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