📚 Year 10 CAIE Accounting: Case Study Practical Drill | Year 10 CAIE 会计：案例分析实战演练
Welcome to this practical case study drill designed for Year 10 CAIE Accounting students. In this article, we will work through a complete sole-trader scenario, from recording transactions and correcting errors to preparing final accounts. Every step is explained in both English and Chinese to reinforce your understanding of core IGCSE accounting concepts.
欢迎参加本次针对 Year 10 CAIE 会计的案例分析实战演练。我们将完整地走完一个个体户的情境，从记录交易、更正错误到编制最终报表。每个步骤都以英中双语解释，以强化你对 IGCSE 会计核心概念的理解。
1. Understanding the Case Study Scenario | 理解案例分析情景
John started a retail business on 1 January 2024. He introduced $50,000 cash, a delivery equipment valued at $20,000 and inventory worth $10,000. The business's financial year ends on 31 December 2024. The following transactions occurred during the year. We will record, adjust and report on them.
John 于 2024 年 1 月 1 日开办零售业务。他投入现金 50,000 美元、送货设备价值 20,000 美元以及存货 10,000 美元。企业的会计年度于 2024 年 12 月 31 日结束。年内发生了以下交易。我们将记录、调整并报告它们。
Key transactions include credit sales $60,000, cash sales $30,000, credit purchases $45,000, cash purchases $5,000, collections from credit customers $50,000, payments to suppliers $40,000, rent paid $12,000 on 1 July 2024 for one year, wages paid $18,000 (with $2,000 unpaid at year-end), advertising $3,000, a repair payment of $1,000 incorrectly debited to Equipment, a bad debt of $500 written off, and a provision for doubtful debts at 5% of trade receivables. Closing inventory was valued at $8,000.
主要交易包括：赊销 60,000 美元、现销 30,000 美元、赊购 45,000 美元、现购 5,000 美元、向赊销客户收款 50,000 美元、向供应商付款 40,000 美元、2024 年 7 月 1 日预付一年租金 12,000 美元、支付工资 18,000 美元（年末仍有 2,000 美元未付）、广告费 3,000 美元、错误地将维修支出 1,000 美元借记设备账户、核销坏账 500 美元，并按应收账款余额的 5% 计提坏账准备。期末存货估值为 8,000 美元。
2. Analysing Transactions and Journal Entries | 分析交易并编制日记账分录
Every transaction must be translated into double-entry bookkeeping. Let's journalise the main transactions. For each, we state which account is debited and credited, with a brief reason.
每笔交易都必须转换为复式记账。我们来编制主要交易的日记账分录。对于每一笔，我们说明哪个账户借记、哪个账户贷记，并给出简要理由。
Introduction of capital: Debit Cash $50,000, Debit Equipment $20,000, Debit Inventory $10,000; Credit Capital $80,000. This records the owner's initial investment.
投入资本：借记现金 50,000 美元，借记设备 20,000 美元，借记存货 10,000 美元；贷记资本 80,000 美元。这记录了业主的初始投资。
Credit sales: Debit Trade Receivables $60,000; Credit Sales $60,000. Cash sales: Debit Cash $30,000; Credit Sales $30,000. Both increase revenue and an asset.
赊销：借记应收账款 60,000 美元；贷记销售收入 60,000 美元。现销：借记现金 30,000 美元；贷记销售收入 30,000 美元。两者都增加了收入和资产。
Credit purchases: Debit Purchases $45,000; Credit Trade Payables $45,000. Cash purchases: Debit Purchases $5,000; Credit Cash $5,000.
赊购：借记采购 45,000 美元；贷记应付账款 45,000 美元。现购：借记采购 5,000 美元；贷记现金 5,000 美元。
Collections from customers: Debit Cash $50,000; Credit Trade Receivables $50,000. Payments to suppliers: Debit Trade Payables $40,000; Credit Cash $40,000.
向客户收款：借记现金 50,000 美元；贷记应收账款 50,000 美元。向供应商付款：借记应付账款 40,000 美元；贷记现金 40,000 美元。
Rent payment: Debit Rent Expense $12,000; Credit Cash $12,000. Wages paid: Debit Wages Expense $18,000; Credit Cash $18,000. Advertising: Debit Advertising Expense $3,000; Credit Cash $3,000.
支付租金：借记租金费用 12,000 美元；贷记现金 12,000 美元。支付工资：借记工资费用 18,000 美元；贷记现金 18,000 美元。广告费：借记广告费 3,000 美元；贷记现金 3,000 美元。
Repair payment incorrectly capitalised: The accountant debited Equipment $1,000 and credited Cash $1,000. This error will be corrected later.
错误资本化的维修支出：会计人员借记设备 1,000 美元，贷记现金 1,000 美元。这一错误将在后续更正。
Bad debt write-off: Debit Bad Debts $500; Credit Trade Receivables $500. This removes the uncollectible customer balance.
核销坏账：借记坏账 500 美元；贷记应收账款 500 美元。这转销了无法收回的客户余额。
No entry yet for closing inventory, accruals or depreciation – these are year-end adjustments.
期末存货、应计项目和折旧暂无分录——这些是年末调整事项。
3. Posting to Ledger Accounts | 过账到分类账户
After journalising, each entry is posted to the relevant ledger account. We calculate running balances to assist in preparing the trial balance. For instance, the Cash account will show all receipts and payments, while inventory sits quietly until year-end.
日记账分录完成后，每笔记录都过账到相应的分类账户。我们计算流水余额，为编制试算平衡表做准备。例如，现金账户会显示所有收付款，而存货账户暂时不动，直到年末才处理。
Key ledger balances before adjustments (at 31 December 2024): Cash $51,000 (debit), Inventory $10,000 (debit), Equipment $21,000 (debit – includes the error), Trade Receivables $9,500 (debit), Purchases $50,000 (debit), Rent $12,000 (debit), Wages $18,000 (debit), Advertising $3,000 (debit), Bad Debts $500 (debit). On the credit side: Capital $80,000, Sales $90,000, Trade Payables $5,000. Total debits equal total credits at $175,000.
调整前的主要分类账余额（2024 年 12 月 31 日）：现金 51,000 美元（借方）、存货 10,000 美元（借方）、设备 21,000 美元（借方——包含错误）、应收账款 9,500 美元（借方）、采购 50,000 美元（借方）、租金 12,000 美元（借方）、工资 18,000 美元（借方）、广告 3,000 美元（借方）、坏账 500 美元（借方）。贷方：资本 80,000 美元、销售收入 90,000 美元、应付账款 5,000 美元。借方总额与贷方总额相等，均为 175,000 美元。
4. The Initial Trial Balance and Spotting an Error | 初步试算平衡表与发现错误
We can now draft the trial balance. Even though it balances, a careful review reveals that Equipment is overstated by $1,000. The repair payment was wrongly added to Equipment instead of being expensed. A correcting entry is needed.
我们现在可以编制试算平衡表。尽管试算表平衡，仔细复核后发现设备被多计了 1,000 美元。维修付款被错误地加到了设备账户中，而不是费用化。需要进行更正分录。
| Account | Debit $ | Credit $ |
|---|---|---|
| Cash | 51,000 | 广告 / Sponsored Exam Success in Accounting for Cambridge IGCSE & O Level 英文… 会计 备考教辅 · 正版现货 · 与本文内容相关 查看详情 / View on Taobao参考价 ¥88.0
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