📚 Case Study Practice Drill for Year 11 OCR Accounting | Year 11 OCR 会计：案例分析实战演练
Case study questions in OCR Year 11 Accounting challenge you to apply double‑entry, financial statements, ratio analysis, budgeting and investment appraisal to a single realistic business. This drill uses a fictional bakery—FreshBake—to walk you through each key skill area, showing how numbers tell a story about performance, liquidity and future decisions.
OCR 11 年级会计的案例分析题要求你将复式记账、财务报表、比率分析、预算编制和投资评估综合运用到同一家真实感十足的企业中。本篇实战演练借助虚构面包店 FreshBake，带你依次攻克每一个核心技能模块，看数字如何讲述绩效、流动性和未来决策的故事。
1. Understanding the Case Study Scenario | 理解案例情境
FreshBake Bakery is owned by Sarah, who has supplied you with financial data for the year ended 31 March 2025. Revenue reached £120,000. Opening inventory was £5,000, purchases totalled £50,000 and closing inventory was counted at £6,000. Expenses included rent £12,000, wages £30,000, advertising £2,000, depreciation £3,000 and other overheads £4,000. Sarah withdrew £6,000 for personal use, and the opening capital balance stood at £20,000.
FreshBake 面包店由 Sarah 经营，她为你提供了截至 2025 年 3 月 31 日止年度的财务数据。销售收入为 120,000 英镑。期初存货为 5,000 英镑，采购总额为 50,000 英镑，期末存货盘点为 6,000 英镑。费用包括租金 12,000 英镑、工资 30,000 英镑、广告 2,000 英镑、折旧 3,000 英镑和其他杂项费用 4,000 英镑。Sarah 提取了 6,000 英镑供个人使用，期初资本余额为 20,000 英镑。
On the statement of financial position date, non‑current assets consist of equipment costing £40,000 with accumulated depreciation of £8,000. Current assets include closing inventory £6,000, trade receivables £7,000 and prepaid expenses £2,000. The business has a bank overdraft of £2,000, trade payables £5,000 and accrued expenses £1,000. Non‑current liabilities feature a long‑term loan of £5,000.
在财务状况表编表日，非流动资产包括设备，成本为 40,000 英镑，累计折旧为 8,000 英镑。流动资产包括期末存货 6,000 英镑、应收账款 7,000 英镑和预付费用 2,000 英镑。企业有银行透支 2,000 英镑、应付账款 5,000 英镑和应计费用 1,000 英镑。非流动负债中包含长期借款 5,000 英镑。
2. Preparing the Income Statement | 编制利润表
calculated by adding opening inventory and purchases, then subtracting closing inventory: £5,000 + £50,000 – £6,000 = £49,000. Deducting this from revenue gives a gross profit of £120,000 – £49,000 = £71,000.
销售成本通过期初存货加上采购再减去期末存货计算得出：5,000 + 50,000 – 6,000 = 49,000 英镑。从销售收入中扣除这一数额，得出毛利为 120,000 – 49,000 = 71,000 英镑。
Total expenses are £12,000 + £30,000 + £2,000 + £3,000 + £4,000 = £51,000. Consequently, the profit for the year is £71,000 – £51,000 = £20,000. This figure will be added to the capital account after accounting for drawings.
总费用为 12,000 + 30,000 + 2,000 + 3,000 + 4,000 = 51,000 英镑。因此，年度利润为 71,000 – 51,000 = 20,000 英镑。在考虑提用后，该数字将加至资本账户。
3. Preparing the Statement of Financial Position | 编制财务状况表
We first set out non‑current assets. Equipment is shown at cost £40,000 less accumulated depreciation £8,000, giving a carrying amount of £32,000. Current assets total £6,000 (inventory) + £7,000 (receivables) + £2,000 (prepayments) = £15,000.
我们首先列示非流动资产。设备按成本 40,000 英镑减去累计折旧 8,000 英镑列示，账面金额为 32,000 英镑。流动资产合计为 6,000（存货）+ 7,000（应收账款）+ 2,000（预付费用）= 15,000 英镑。
Total assets therefore equal £47,000. On the equity and liabilities side, the closing capital is opening capital £20,000 plus profit £20,000 less drawings £6,000 = £34,000. Add the long‑term loan of £5,000 and current liabilities of £8,000 (trade payables £5,000 + bank overdraft £2,000 + accruals £1,000), and the total matches £47,000.
因此，资产总计为 47,000 英镑。在资本与负债方，期末资本为期初资本 20,000 加上利润 20,000 减去提用 6,000 = 34,000 英镑。加上长期借款 5,000 英镑以及流动负债 8,000 英镑（应付账款 5,000 + 银行透支 2,000 + 应计费用 1,000），总额同样为 47,000 英镑。
4. Profitability Ratio Analysis | 盈利能力比率分析
Gross profit margin is computed first:
Gross Profit Margin = (Gross Profit ÷ Revenue) × 100 = (71,000 ÷ 120,000) × 100 ≈ 59.17%
首先计算毛利率：
毛利率 =（毛利 ÷ 销售收入）× 100 =（71,000 ÷ 120,000）× 100 ≈ 59.17%
This strong margin implies FreshBake retains nearly 59p from every £1 of sales after covering direct costs. The net profit margin follows:
Net Profit Margin = (Net Profit ÷ Revenue) × 100 = (20,000 ÷ 120,000) × 100 ≈ 16.67%
这一强劲的利润率意味着 FreshBake 在覆盖直接成本后，每 1 英镑销售收入中能保留近 59 便士。接下来是净利润率：
净利润率 =（净利润 ÷ 销售收入）× 100 =（20,000 ÷ 120,000）× 100 ≈ 16.67%
Overhead control appears reasonable, but comparing with industry benchmarks would help Sarah decide if 16.67% is competitive.
费用控制看似合理，但与行业基准比较将有助于 Sarah 判断 16.67% 是否具有竞争力。
5. Liquidity and Working Capital Ratios | 流动性与营运资金比率
The current ratio shows the ability to meet short‑term obligations:
Current Ratio = Current Assets ÷ Current Liabilities = 15,000 ÷ 8,000 = 1.875 : 1
流动比率显示企业偿还短期债务的能力：
流动比率 = 流动资产 ÷ 流动负债 = 15,000 ÷ 8,000 = 1.875 : 1
A ratio of 1.875 seems healthy, but the quick (acid test) ratio excludes inventory and prepayments. Quick assets are trade receivables £7,000 (no cash available). Hence:
Quick Ratio = 7,000 ÷ 8,000 = 0.875 : 1
1.875 的比率看似健康，但速动比率（酸性测试比率）剔除了存货和预付费用。速动资产仅为应收账款 7,000 英镑（无可用现金）。因此：
速动比率 = 7,000 ÷ 8,000 = 0.875 : 1
Below the 1:1 benchmark, this signals a potential liquidity squeeze—FreshBake relies heavily on selling inventory to pay its immediate debts.
低于通常 1:1 的基准，这预示潜在的流动性压力——FreshBake 严重依赖销售存货来偿付即刻到期的债务。
6. Efficiency Ratios and Working Capital Management | 效率比率与营运资金管理
Inventory turnover is calculated using cost of sales:
Inventory Turnover (times) = Cost of Sales ÷ Average Inventory
Average inventory = (5,000 + 6,000) ÷ 2 = £ This suggests stock is sold roughly 8.91 times a year, or once every 41 days (365 ÷ 8.91).
存货周转率采用销售成本计算：
存货周转次数 = 销售成本 ÷ 平均存货
平均存货 =（5,000 + 6,000）÷ 2 = 5,500 英镑。因此，周转次数 = 49,000 ÷ 5,500 ≈ 8.91 次。这意味着存货大约每年周转 8.91 次，或每 41 天周转一次（365 ÷ 8.91）。
For trade receivables, assume all sales are on credit:
Receivable Days = (Receivables ÷ Credit Sales) × 365 = (7,000 ÷ 120,000) × 365 ≈ 21.3 days
对于应收账款，假设全部为赊销：
应收账款周转天数 =（应收账款 ÷ 赊销收入）× 365 =（7,000 ÷ 120,000）× 365 ≈ 21.3 天
pliers slower than it collects from customers, which conserves cash, but must guard against supplier strain.
应付账款周转天数 =（5,000 ÷ 50,000）× 365 = 36.5 天。FreshBake 支付供应商的周期长于向客户收款的周期，这保留了现金，但需防范供应商关系紧张。
7. Budgeting and Variance Analysis | 预算与差异分析
Sarah had budgeted for revenue of £130,000 and cost of sales of £45,000, giving a budget gross profit of £85,000. Budgeted overheads were £48,000, leading to a budget net profit of £37,000. Comparing with actual results:
- Revenue: £120,000 actual – £130,000 budget = £10,000 adverse
- Cost of sales: £49,000 actual – £45,000 budget = £4,000 adverse
- Overheads: £51,000 actual – £48,000 budget = £3,000 adverse
- Net profit: £20,000 actual – £37,000 budget = £17,000 adverse
Sarah 编制预算时预计销售收入为 130,000 英镑，销售成本为 45,000 英镑，预算毛利为 85,000 英镑。预算费用为 48,000 英镑，预算净利润为 37,000 英镑。与实际结果对比：
- 销售收入：实际 120,000 – 预算 130,000 = 10,000 英镑（不利差异）
- 销售成本：实际 49,000 – 预算 45,000 = 4,000 英镑（不利差异）
- 费用：实际 51,000 – 预算 48,000 = 3,000 英镑（不利差异）
- 净利润：实际 20,000 – 预算 37,000 = 17,000 英镑（不利差异）
The revenue shortfall may be due to lower footfall or pricing decisions, while cost of sales overrun could reflect supplier price rises. Sarah should investigate each variance carefully.
销售收入的不足可能源于客流量下降或定价决策，而销售成本超支或许反映了供应商涨价。Sarah 应当仔细调查每一项差异。
8. Investment Appraisal Techniques | 投资评估方法
Suppose Sarah considers purchasing a new energy‑efficient oven costing £10,000. It is expected to reduce annual operating costs by £3,000 for five years. The payback period is:
Payback Period = Initial Cost ÷ Annual Saving = 10,000 ÷ 3,000 ≈ 3.33 years
假设 Sarah 考虑购买一台价值 10,000 英镑的新型节能烤箱。预计它可在五年内每年减少运营成本 3,000 英镑。回收期计算如下：
回收期 = 初始投入 ÷ 年节省额 = 10,000 ÷ 3,000 ≈ 3.33 年
l profit (ignoring tax and depreciation for simplicity), ARR = (3,000 ÷ 10,000) × 100 = 30%. This appears attractive, but does not account for the time value of money.
会计收益率（ARR）采用平均年利润除以初始投资额。若将节省额视为增量利润（为简便不考虑折旧与税收），ARR =（3,000 ÷ 10,000）× 100 = 30%。这一数值看似诱人，但未考虑货币的时间价值。
OCR students are often required to advise whether to proceed. Sarah should check that the 3.33‑year payback is within her acceptable limit and compare ARR with her target return.
OCR 学生常需就是否投资给出建议。Sarah 应检查 3.33 年的回收期是否在她可接受的限度内，并将 ARR 与目标回报率进行比较。
9. Cash Flow Issues and Improvement Strategies | 现金流问题与改进策略
The statement of financial position reveals a bank overdraft of £2,000 and a quick ratio below 1, indicating possible cash flow pressure. To improve cash, Sarah could:
- Offer early‑settlement discounts to trade receivables, reducing the 21.3‑day collection period.
- Renegotiate credit terms with suppliers to extend payables days without damaging relationships.
- Reduce inventory levels slightly—holding 41 days of stock may be higher than needed for a daily bakery.
- Introduce a cash‑only express counter to minimise credit sales.
财务状况表显示银行透支 2,000 英镑且速动比率低于 1，预示可能存在现金流压力。为改善现金状况，Sarah 可以：
- 向应收账款客户提供提前付款折扣，缩短 21.3 天的收款周期。
- 与供应商重新协商信用条款，在不伤害关系的前提下延长付款天数。
- 略微降低存货水平——对于每日销售的面包店，41 天的存货可能偏高。
- 开设仅收现金的快速柜台，减少赊销。
A cash budget would help forecast the impact of these changes and ensure the overdraft facility is sufficient.
编制现金预算将有助于预测上述变动的影响，并确保透支额度充足。
10. Key Takeaways and Exam Tips | 核心要点与考试技巧
When tackling an OCR Accounting case study, always begin by carefully extracting the data and recognising which statements are needed. Show all workings clearly—marks are awarded for method even if the final figure is incorrect. Link ratios back to the narrative: a low quick ratio explains why the business uses an overdraft. Use comparative language such as “worse than budget” or “favourable to last year” to demonstrate evaluation skills. Finally, offer specific, justified recommendations rather than vague suggestions.
在应对 OCR 会计案例分析时，务必先仔细提取数据，明确需要编制哪些报表。清晰列示所有计算过程——即使最终数字有误，方法也能得分。将比率与叙述联系起来：速动比率低解释了企业为何使用透支。使用“较预算差”或“较上年有利”等比较性语言以展现评估能力。最后，给出具体且有依据的建议，而非笼统的提议。
Practice applying these steps to other mini‑scenarios, such as a service business or a manufacturing firm, to build confidence for the exam.
练习将这些步骤应用到其他微型情境中，例如服务企业或制造公司，以增强考试信心。
Published by TutorHao | Accounting Revision Series | aleveler.com
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