📚 Year 10 AQA Accounting Unit Test Mock Exam Walkthrough | Year 10 AQA 会计：单元测试模拟卷解析
This walkthrough breaks down a typical Year 10 AQA Accounting unit test, explaining each question type and the key knowledge required to earn full marks. We cover double‑entry bookkeeping, the accounting equation, trial balances, income statements, and more. Use these worked examples alongside your revision notes to identify strengths and areas for improvement.
本文对一份典型的 Year 10 AQA 会计单元测试进行详细解析，逐一说明每类题目所需的考点知识与解题技巧。内容涵盖复式记账、会计等式、试算表、利润表等核心主题。请将这些实例解答与你的复习笔记结合使用，以便发现优势并针对薄弱环节进行提升。
1. Applying the Accounting Equation | 会计等式的应用
A business starts with assets of £15,000 and liabilities of £4,000. Calculate the capital. Explain why the accounting equation must always balance.
一家企业的初始资产为 £15,000，负债为 £4,000。计算其资本，并解释为什么会计等式必须始终保持平衡。
Capital = Assets – Liabilities = £15,000 – £4,000 = £ at least two items, so total resources always equal the sum of the owner’s claim and third‑party claims.
资本 = 资产 – 负债，即 £15,000 – £4,000 = £11,000。等式“资产 = 资本 + 负债”体现了复式记账的二元影响原则：每一笔交易至少影响两个项目，因此企业总资源始终等于所有者权益与第三方权益之和。
2. Double‑Entry for Credit Purchases | 赊购业务的复式分录
A firm buys inventory worth £3,200 on credit from S. Patel. Which accounts are debited and credited? What is the effect on the accounting equation?
某公司从 S. Patel 处赊购价值 £3,200 的存货。应借记和贷记哪些账户？该业务对会计等式有何影响？
Debit Purchases (or Inventory) £3,200, Credit S. Patel (trade payable) £3,200. Assets (inventory) increase by £3,200, liabilities (payables) increase by £3,200; capital is unchanged. The equation remains in balance.
借记“购货”（或“存货”）账户 £3,200，贷记“S. Patel”（应付账款）£3,200。资产（存货）增加 £3,200，负债（应付账款）增加 £3,200；资本不变。等式两边等额增加，依然平衡。
3. Correcting Errors in a Trial Balance | 试算表中的错误更正
A trial balance shows a credit total of £82,400 and a debit total of £81,900. Identify two possible errors that could cause this difference and explain how a suspense account is used.
一份试算表显示贷方合计 £82,400，借方合计 £81,900。指出两种可能导致该差异的错误类型，并说明暂记账户的用途。
Possible errors: (1) a £500 debit entry omitted from the purchases account; (2) a £500 credit item posted as £1,000 on the credit side (over‑cast). A suspense account is a temporary account opened to record the difference so that the trial balance can be agreed while the error is investigated.
可能的错误：（1）购货账户漏记了一笔 £500 的借方分录；（2）一笔 £500 的贷方项目被错记为 £1,000（贷方多记）。暂记账户是一个临时账户，用于记录借贷差额，以便暂时让试算表平衡，同时查找错误。
4. Distinguishing Capital and Revenue Expenditure | 区分资本性支出与收益性支出
A company pays £1,200 for annual insurance and £8,000 for a new delivery van. Classify each expenditure and explain the accounting treatment.
某公司支付 £1,200 的年度保险费和 £8,000 购买一辆新送货车。对两项支出进行分类，并说明其会计处理方法。
Insurance is revenue expenditure – it maintains the existing earning capacity and is charged as an expense in the income statement. The van is capital expenditure – it brings long‑term benefit and is recorded as a non‑current asset, then depreciated over its useful life.
保险费属于收益性支出——它维持企业现有的盈利能力，应作为费用计入利润表。送货车属于资本性支出——它能带来长期经济利益，应确认为非流动资产，并在使用寿命内计提折旧。
5. Preparing a Simple Income Statement | 编制简单利润表
From the following figures, prepare an income statement for the year ended 31 December: Sales £95,000, Purchases £52,000, Opening inventory £6,000, Closing inventory £7,500, Wages £14,000, Rent £9,000, Heat and light £2,400.
根据下列数据，编制截至 12 月 31 日的年度利润表：销售收入 £95,000，购货 £52,000，期初存货 £6,000，期末存货 £7,500，工资 £14,000，租金 £9,000，取暖照明费 £2,400。
Cost of sales = Opening inventory + Purchases – Closing inventory = £6,000 + £52,000 – £7,500 = £50,500. Gross profit = £95,000 – £50,500 = £44,500. Total expenses = £14,000 + £9,000 + £2,400 = £25,400. Net profit = £44,500 – £25,400 = £19,100.
销售成本 = 期初存货 + 购货 – 期末存货 = £6,000 + £52,000 – £7,500 = £50,500。毛利 = £95,000 – £50,500 = £44,500。总费用 = £14,000 + £9,000 + £2,400 = £25,400。净利润 = £44,500 – £25,400 = £19,100。
| Sales | £95,000 |
| Cost of sales | (50,500) |
| Gross profit | 44,500 |
| Expenses (14,000+9,000+2,400) | (25,400) |
| Net profit | 19,100 |
6. Calculating Depreciation Using the Straight‑Line Method | 用直线法计算折旧
A machine costs £20,000, has an estimated residual value of £2,000 and a useful life of 6 years. Calculate annual depreciation and show the necessary double entry.
一台机器成本 £20,000，预计残值 £2,000，使用年限 6 年。计算年折旧额，并写出相应的复式分录。
Annual depreciation = (Cost – Residual value) ÷ Useful life = (£20,000 – £2,000) ÷ 6 = £3,000. Double entry: Debit Depreciation expense £3,000, Credit Accumulated depreciation £ nt shows the expense, while the statement of financial position shows the net book value (£20,000 – accumulated depreciation).
年折旧额 = （成本 – 残值）÷ 使用年限 = （£20,000 – £2,000）÷ 6 = £3,000。复式分录：借记“折旧费用” £3,000，贷记“累计折旧” £3,000。折旧费用计入利润表，资产负债表则以账面净值（成本减去累计折旧）列示。
7. Trade Discounts and Cash Discounts | 商业折扣与现金折扣
Goods with a list price of £800 are sold subject to a 10% trade discount and a 5% cash discount for payment within 14 days. Show the journal entries if the customer pays within the discount period.
标价 £800 的商品以 10% 的商业折扣和 14 天内付款享受 5% 现金折扣的条件售出。若客户在折扣期内付款，请编制会计分录。
Trade discount is deducted before recording: net sale = £800 × 90% = £720. Cash discount is offered on the net amount: 5% × £720 = £36. On payment, Debit Bank £684, Debit Discount allowed £36, Credit Trade receivable £720.
商业折扣在入账前扣除：净销售额 = £800 × 90% = £720。现金折扣基于净额计算：5% × £720 = £36。收款时，借记“银行存款” £684，借记“销售折扣” £36，贷记“应收账款” £720。
8. The Purpose of a Trial Balance and Its Limitations | 试算表的作用与局限
Explain two purposes of preparing a trial balance. State two types of error that a trial balance would NOT reveal.
阐述编制试算表的两个目的，并说明试算表无法发现的两类错误。
Purposes: (1) to check the arithmetic accuracy of the double‑entry system – total debits should equal total credits; (2) to provide a summary of ledger balances as a starting point for preparing financial statements. Errors not revealed include errors of commission (correct amount, wrong account of the same class) and errors of principle (capital and revenue items misclassified).
目的：（1）检查复式记账系统的算术准确性——借方总额应等于贷方总额；（2）汇总分类账余额，为编制财务报表提供基础。试算表无法揭示的错误包括：过失错误（金额正确，但记入了同一类别中的错误账户）和原则性错误（资本性支出与收益性支出相互混淆）。
9. Adjusting for Accruals and Prepayments | 应计与预付款项的调整
At the year end, rent prepaid is £600 and wages accrued are £350. Show the adjustments in the income statement and the statement of financial position.
年末，预付租金为 £600，应付未付工资为 £350。说明这些项目在利润表和资产负债表中的调整方法。
Prepaid rent: reduce rent expense in income statement by £600 (so only the expired portion is charged), and show £600 as a current asset. Accrued wages: increase wages expense by £350 and show £350 as a current liability (accrual).
预付租金：从利润表的租金费用中扣除 £600（仅确认已到期的部分），并在资产负债表中将 £600 列为流动资产。应付未付工资：在利润表中增加工资费用 £350，同时将 £350 作为流动负债（应计费用）列示。
10. Bank Reconciliation Statement | 银行存款余额调节表
The cash book shows a debit balance of £2,100. Unpresented cheques total £480 and a bank credit of £70 has not been recorded in the cash book. Prepare the bank reconciliation statement.
现金簿显示借方余额 £2,100。未兑现支票共计 £480，银行有一笔 £70 的进账尚未记入现金簿。编制银行存款余额调节表。
Adjusted cash book balance = £2,100 + £70 = £ recording the omitted bank credit). Bank statement balance: start with adjusted cash book £2,170, less unpresented cheques £480, giving a bank statement balance of £ accordingly. The core is to match the cash book and bank statement by timing differences.
调整后现金簿余额 = £2,100 + £70 = £2,170（补记遗漏的银行进账）。银行对账单余额：从调整后现金簿余额 £2,170 中减去未兑现支票 £480，得出银行对账单余额为 £1,690。或者，若已知未调整的银行对账单余额，调节原理相同——通过时间性差异将两方余额核对一致。
Published by TutorHao | Accounting Revision Series | aleveler.com
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