📚 Year 9 CAIE Accounting: Case Study Practice Drills | Year 9 CAIE 会计：案例分析实战演练
Welcome to a practical case study drill for Year 9 CAIE Accounting. This walkthrough will help you apply the fundamental concepts of double-entry bookkeeping, trial balance preparation, adjusting entries, and financial statement drafting using a realistic business scenario. Work through each section step by step to deepen your understanding.
欢迎参加 Year 9 CAIE 会计的案例实战演练。这份演练将帮助你运用复式记账、试算平衡表编制、调整分录和财务报表编制的核心概念，通过一个真实的商业场景进行练习。请逐步完成每个环节，加深对知识的理解。
1. Case Study Overview: Sophie's Boutique | 案例概述：苏菲精品店
On 1 January 2025, Sophia opened a small clothing store called Sophie's Boutique. She invested £10,000 cash and contributed shop fittings valued at £5,000. She also borrowed £2,000 from City Bank, which was deposited into the business bank account. The shop fittings have a useful life of 5 years with no residual value, and depreciation is charged on a straight-line basis. Sophia employs one assistant at a monthly salary of £600. All goods are sold at a 50% mark-up on cost. The business uses a perpetual inventory system and records all transactions without VAT.
2025年1月1日，苏菲开设了一家名为“苏菲精品店”的小型服装店。她投入了10,000英镑现金，并提供了价值5,000英镑的店铺设备。她还从城市银行借入2,000英镑，存入企业银行账户。店铺设备的使用寿命为5年，无残值，按直线法计提折旧。苏菲雇佣了一名助手，月薪600英镑。所有商品在成本基础上加价50%出售。该企业采用永续盘存制，所有交易忽略增值税。
The following tables summarise the opening position and the transactions during January 2025.
下表汇总了2025年1月的期初财务状况及本月发生的交易。
| Opening Statement of Financial Position | 期初财务状况表 |
| Assets: Cash £10,000, Shop fittings £5,000 | 资产：现金10,000英镑，店铺设备5,000英镑 |
| Liabilities: Bank loan £2,000 | 负债：银行贷款2,000英镑 |
| Capital: £13,000 | 资本：13,000英镑 |
| Date & Transaction (English) | 日期与交易（中文） |
| 3 Jan: Purchased inventory on credit from Fancy Fabrics Ltd for £4,000. | 1月3日：从Fancy Fabrics Ltd赊购存货，价值4,000英镑。 |
| 5 Jan: Cash sales of £2,100 (cost of goods sold £1,400). | 1月5日：现金销售2,100英镑（销货成本1,400英镑）。 |
| 8 Jan: Paid January rent of £500 by cheque. | 1月8日：以支票支付1月份租金500英镑。 |
| 12 Jan: Bought office stationery for £80 cash. | 1月12日：用现金购买办公文具80英镑。 |
| 15 Jan: Sold goods on credit to Anna for £600 (cost £400). | 1月15日：赊销商品给Anna，售价600英镑（成本400英镑）。 |
| 18 Jan: Received £300 from Anna in part payment. | 1月18日：收到Anna支付的部分款项300英镑。 |
| 22 Jan: Paid assistant's salary of £600 by bank transfer. | 1月22日：通过银行转账支付助手工资600英镑。 |
| 25 Jan: Sophia withdrew £200 for personal use. | 1月25日：苏菲提取200英镑自用。 |
| 28 Jan: Paid Fancy Fabrics Ltd £2,000 by cheque. | 1月28日：以支票支付Fancy Fabrics Ltd 2,000英镑。 |
| 30 Jan: Received electricity bill for January £120, to be paid in February. | 1月30日：收到1月份电费账单120英镑，将于2月支付。 |
| 31 Jan: Monthly depreciation on shop fittings needs to be recorded. | 1月31日：需要记录店铺设备的月折旧额。 |
2. Applying the Accounting Equation | 运用会计等式
l. Every transaction alters the elements of this equation while keeping it in balance. Let's see how Sophie's opening position satisfies it: £15,000 (Cash + Fittings) = £2,000 (Loan) + £13,000 (Capital).
会计等式是财务记录的基础：资产 = 负债 + 资本。每笔交易都会改变等式中的要素，但
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