📚 Case Study Practical Exercises | 案例分析实战演练
This article takes you through a complete practical case study for Year 8 CIE Accounting. You will follow a small business from its first transaction to the preparation of financial statements, reinforcing the key concepts and skills needed for the exam.
本文将通过一个完整的会计案例实战演练，带你从第一笔交易开始，一步步完成最终的财务报表编制，巩固CIE Year 8会计考试的核心概念与技能。
1. Case Study Overview | 案例背景介绍
Meet Mia, who started a small stationery shop called 'Mia’s Pens & Paper' on 1 March 2025. She invested £5,000 of her own money into the business bank account. The business buys and sells pens, notebooks, and other school supplies for cash and on credit.
案例背景：Mia于2025年3月1日开了一家名为“Mia’s Pens & Paper”的小文具店。她将个人资金5,000英镑存入企业的银行账户。该店以现金和赊销方式买卖笔、笔记本等学习用品。
The following transactions took place during March 2025. Your task is to record them, post to ledgers, balance the accounts, extract a trial balance, and prepare an income statement and a statement of financial position.
以下是2025年3月发生的交易。你的任务是记录这些交易、过账到分类账、结平账户、编制试算平衡表，并最终完成损益表和财务状况表。
2. Starting the Business | 企业启动分录
On 1 March, Mia introduced £5,000 capital. This increases the business bank account and creates the capital account.
3月1日，Mia投入资本5,000英镑。这笔交易增加了企业银行存款，同时产生资本账户。
Journal entry: Dr Bank £5,000, Cr Capital £ apital is equity. Always remember the accounting equation: Assets = Capital + Liabilities.
会计分录：借记银行存款5,000英镑，贷记资本5,000英镑。银行存款是资产，资本是所有者权益。请始终牢记会计等式：资产 = 资本 + 负债。
3. Purchasing Inventory for Resale | 采购待售商品
On 2 March, Mia bought 200 packs of pens for £800 on credit from WriteWell Ltd. On 5 March, she bought 150 notebooks for £450 cash from PaperPro.
3月2日，Mia从WriteWell Ltd赊购了200盒笔，价值800英镑。3月5日，她用现金从PaperPro购买了150本笔记本，价值450英镑。
For the credit purchase, Dr Purchases £800, Cr Trade Payables (WriteWell Ltd) £800. For the cash purchase, Dr Purchases £450, Cr Bank £450. Purchases is an expense account that later helps calculate cost of sales.
赊购分录：借记采购800英镑，贷记应付账款（WriteWell Ltd）800英镑。现金采购分录：借记采购450英镑，贷记银行存款450英镑。采购是费用类账户，后续用于计算销售成本。
4. Making Sales | 实现销售收入
On 8 March, Mia sold 50 packs of pens for £300 cash to a local student group. On 12 March, she sold 60 notebooks on credit to Greenfield School for £240.
3月8日，Mia以现金300英镑向本地学生团体售出50盒笔。3月12日，她赊销60本笔记本给Greenfield学校，金额为240英镑。
Cash sale: Dr Bank £300, Cr Sales £300. Credit sale: Dr Trade Receivables (Greenfield School) £240, Cr Sales £240. Sales revenue increases equity through the income statement.
现金销售：借记银行存款300英镑，贷记销售收入300英镑。赊销：借记应收账款（Greenfield学校）240英镑，贷记销售收入240英镑。销售收入通过损益表最终增加所有者权益。
5. Paying Expenses | 支付各种费用
On 15 March, Mia paid shop rent of £400 by bank transfer. On 20 March, she paid £120 for electricity in cash.
3月15日，Mia通过银行转账支付店面租金400英镑。3月20日，她用现金支付电费120英镑。
Rent: Dr Rent Expense £400, Cr Bank £400. Electricity: Dr Electricity Expense £120, Cr Bank £120. All expenses reduce profit and ultimately capital.
租金分录：借记租金费用400英镑，贷记银行存款400英镑。电费分录：借记电费费用120英镑，贷记银行存款120英镑。所有费用均会减少利润，进而减少资本。
6. Posting to the General Ledger | 过账至总分类账
Each journal entry must be posted to the relevant ledger accounts. For example, the bank account will show an opening debit of £5,000, then credits for purchases and expenses, and debits for sales receipts.
每笔分录都必须过账到相应的分类账户。例如，银行存款账户会先有一笔5,000英镑的借方期初余额，随后因采购和费用贷记减少，同时因销售收入借记增加。
Here is the bank account after posting all transactions: Debits: £5,000 (capital) + £300 (cash sale) = £5,300. Credits: £450 (notebook purchase) + £400 (rent) + £120 (electricity) = £970. Balance c/d = £4,330.
过账后银行存款账户如下：借方合计：5,000（资本）+ 300（现金销售）= 5,300英镑。贷方合计：450（购买笔记本）+ 400（租金）+ 120（电费）= 970英镑。结转余额 = 4,330英镑。
7. Extracting a Trial Balance | 编制试算平衡表
At the end of March, we list all ledger balances to check that total debits equal total credits. A trial balance is not a financial statement but a working tool.
3月底，我们将所有分类账户余额列示出来，检查借方总额是否等于贷方总额。试算平衡表不是财务报表，而是一个工作底稿。
For Mia's business, the trial balance shows: Bank £4,330 (Dr), Trade Receivables £240 (Dr), Purchases £1,250 (Dr), Rent £400 (Dr), Electricity £120 (Dr), Capital £5,000 (Cr), Sales £540 (Cr), Trade Payables £800 (Cr). Total debits = £6,340, total credits = £6,340.
Mia企业的试算平衡表显示：银行存款4,330（借）、应收账款240（借）、采购1,250（借）、租金400（借）、电费120（借）、资本5,000（贷）、销售收入540（贷）、应付账款800（贷）。借方合计 = 6,340英镑，贷方合计 = 6,340英镑。
8. Adjusting for Closing Inventory | 期末存货调整
ted 90 packs of pens and 60 notebooks still unsold. Cost of closing inventory: 90 pens × (£800 ÷ 200) = £360; 60 notebooks × (£450 ÷ 150) = £180. Total closing inventory = £540.
3月31日，Mia盘点发现尚有90盒笔和60本笔记本未售出。期末存货成本：90盒笔 × (800英镑 ÷ 200) = 360英镑；60本笔记本 × (450英镑 ÷ 150) = 180英镑。期末存货总计 = 540英镑。
Adjusting entries: Dr Inventory (asset) £540, Cr Cost of Sales £540. Cost of sales = Opening inventory £0 + Purchases £1,250 - Closing inventory £540 = £710. Gross profit = Sales £540 - Cost of sales £710 = -£170 (loss). This shows early-stage businesses may face losses.
调整分录：借记存货（资产）540英镑，贷记销售成本540英镑。销售成本 = 期初存货0 + 采购1,250 - 期末存货540 = 710英镑。毛利 = 销售收入540 - 销售成本710 = -170英镑（亏损）。这反映出初创企业可能面临亏损。
9. Preparing the Income Statement | 编制损益表
me statement shows revenue minus expenses to arrive at profit or loss. For Mia, revenue is £540. Less cost of sales £710 gives gross loss £170. Less other expenses: Rent £400, Electricity £120. Net loss = £170 + £400 + £120 = £690.
损益表通过收入减费用得出利润或亏损。Mia的收入为540英镑。减去销售成本710英镑，得出毛亏损170英镑。再减去其他费用：租金400英镑，电费120英镑。净亏损 = 170 + 400 + 120 = 690英镑。
Income Statement for March 2025:
Sales: £540
Cost of sales: (£710)
Gross loss: (£170)
Rent: (£400)
Electricity: (£120)
Net loss: (£690)
2025年3月损益表：
销售收入：540英镑
销售成本：(710英镑)
毛亏损：(170英镑)
租金：(400英镑)
电费：(120英镑)
净亏损：(690英镑)
10. Preparing the Statement of Financial Position | 编制财务状况表
The statement of financial position lists assets, liabilities, and capital at the end of the period. It must balance with the accounting equation.
财务状况表列示期末的资产、负债和资本，且必须满足会计等式。
Assets: Bank £4,330 + Trade receivables £240 + Inventory £540 = £5,110.
Liabilities: Trade payables £800.
Capital: £5,000 - net loss £690 = £4,310.
Check: Assets £5,110 = Liabilities £800 + Capital £4,310.
资产：银行存款4,330 + 应收账款240 + 存货540 = 5,110英镑。
负债：应付账款800英镑。
资本：5,000 - 净亏损690 = 4,310英镑。
验证：资产5,110 = 负债800 + 资本4,310。
11. Brief Ratio Analysis | 简要比率分析
understand the business health. The current ratio = Current assets ÷ Current liabilities = £5,110 ÷ £ 6.4:1. This is very high, meaning good liquidity but possibly holding too much inventory.
我们可以计算几个基础比率来了解企业健康状况。流动比率 = 流动资产 ÷ 流动负债 = 5,110 ÷ 800 = 6.4:1。该比率很高，说明流动性充足，但或许库存持有过多。
ales. Here it is negative due to the loss. This signals that either selling prices are too low or purchase costs are too high.
毛利率 = 毛利 ÷ 销售收入。本例为负数，表明要么售价过低，要么采购成本过高。
12. Key Takeaways from the Case Study | 案例要点总结
Always remember to classify accounts correctly (asset, liability, expense, revenue). Double-entry means every debit has a matching credit. A balanced trial balance doesn't guarantee no errors; adjustments like closing inventory are crucial. Finally, the income statement shows performance, while the statement of financial position shows financial position.
一定要正确分类账户（资产、负债、费用、收入）。复式记账意味着每一笔借方都有对应的贷方。试算平衡表平衡并不能保证没有错误；像期末存货这样的调整至关重要。最后，损益表体现经营业绩，财务状况表体现财务状况。
Practice this case several times, changing numbers, to build confidence before your exam.
多次练习本案例，变换数字，以在考试前建立信心。
Published by TutorHao | Accounting Revision Series | aleveler.com
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