📚 Year 11 WJEC Accounting: Unit Test Mock Paper Analysis | Year 11 WJEC 会计：单元测试模拟卷解析
This article provides a detailed walkthrough of a WJEC-style Unit 1 mock examination for Year 11 Accounting. Each question is broken down step by step, highlighting essential double-entry principles, common adjustments, and the structure of key financial statements. Use this analysis to identify your weak areas and strengthen your exam technique.
本文对一份 WJEC 风格的 Year 11 会计第一单元模拟试卷进行了详细解析。每个问题都逐步拆解，强调核心的复式记账原理、常见调整事项以及关键财务报表的结构。利用这篇解析找出自己的薄弱环节，提升应试技巧。
1. Mock Paper Structure & Key Topics | 模拟试卷结构与核心考点
The mock paper is designed to cover the fundamental topics tested in the WJEC Unit 1 Accounting examination. Questions range from trial balance corrections and year-end adjustments to the preparation of extracts from the income statement and statement of financial position. Candidates are also tested on bank reconciliation, control account reconciliation, and the treatment of non-current assets. All questions require a solid grasp of double-entry bookkeeping.
模拟卷旨在覆盖 WJEC 会计第一单元考试中的基础知识点。题目范围从试算平衡表更正、期末调整，到利润表和财务状况表节选的编制。考生还需完成银行对账、控制账户调节以及非流动资产的会计处理。所有题目都要求扎实掌握复式记账法。
2. Question 1: Completing a Trial Balance | 第1题：完成试算平衡表
An incomplete trial balance was presented. Debit balances included Cash £2,800, Purchases £31,500, Rent £5,200, and Trade Receivables £9,100. Credit balances included Sales £46,000, Trade Payables £6,400, and Capital £18,000. The totals did not match, and it was discovered that the bank overdraft of £1,900 credit and drawings of £1,300 debit had been omitted. Candidates were asked to calculate the corrected totals and complete the trial balance.
题目给出了一份不完整的试算平衡表。借方余额包括现金 £2,800、采购 £31,500、租金 £5,200 和应收账款 £9,100。贷方余额包括销售收入 £46,000、应付账款 £6,400 和资本 £18,000。借贷总额不相等，后来发现银行透支 £1,900（贷方）和提款 £1,300（借方）被遗漏了。要求考生计算更正后的借贷总额，并完成试算平衡表。
Original total of debits: 2,800 + 31,500 + 5,200 + 9,100 = £48,600. Original total of credits: 46,000 + 6,400 + 18,000 = £70,400. After adding the missing drawings (debit £1,300) and bank overdraft (credit £1,900), the corrected debit total becomes £48,600 + £1,300 = £49,900, and the corrected credit total becomes £70,400 + £1,900 = £ not agree, implying another error. On investigation, a purchase returns day book total of £ being debited to the purchases returns account. Correction: remove the erroneous credit of £2,400 from purchases (debit side) and record a credit of £2,400 to purchases returns. This increases debits by £2,400 and also increases credits by £2,400, giving final debit total £52,300 and credit total £52,300.
原借方总额：2,800 + 31,500 + 5,200 + 9,100 = £48,600。原贷方总额：46,000 + 6,400 + 18,000 = £70,400。加入遗漏的提款（借方 £1,300）和银行透支（贷方 £1,900）后，更正后的借方总额为 £48,600 + £1,300 = £49,900，贷方总额为 £70,400 + £1,900 = £72,300。两者仍不相等，意味着存在其他错误。经查，购货退回日记账总额 £2,400 被错误地记入了采购账户（贷方），而正确的做法是借记采购退回账户。更正：冲销采购账户的错误贷方 £2,400（即增加借方），并正确记录采购退回的贷方 £2,400。这样借方增加 £2,400，贷方也增加 £2,400，最终借方总额 £52,300，贷方总额 £52,300。
3. Question 2: Adjusting for Accruals and Prepayments | 第2题：调整预提费用与预付费用
During the year ended 31 March 2025, insurance premiums of £4,800 were paid, and the ledger account showed a prepayment brought forward of £600. At the year end, £ had to calculate the charge to the income statement. The correct calculation: amount paid £4,800 + opening prepayment £600 – closing prepayment £1,200 = £4,200.
在截至 2025 年 3 月 31 日的财年中，已支付保险费 £4,800，账户中显示期初预付 £600。年末发现有 £1,200 的保险费用是预付给下一期的。考生需要计算计入利润表的费用金额。正确计算为：已付款 £4,800 + 期初预付 £600 – 期末预付 £1,200 = £4,200。
Wages of £22,000 had been paid, but wages accrued at the year end amounted to £1,550. No opening accrual existed. The income statement charge for wages is therefore £22,000 + £1,550 = £ es that all expenses incurred during the period are charged, irrespective of payment date.
工资已支付 £22,000，但年末尚有应计未付工资 £1,550。期初没有应计额。因此利润表中的工资费用为 £22,000 + £1,550 = £23,550。配比原则要求当期发生的所有费用都应计入，不论实际支付日期。
4. Question 3: Depreciation and Partial Disposal | 第4题：折旧与资产部分处置
A machine was purchased on 1 April 2022 for £30,000 with an estimated residual value of £ f 8 years. Depreciation is charged on a straight-line basis. Annual depreciation = (30,000 – 2,000) ÷ 8 = £3,500. By 31 March 2025, accumulated depreciation is £3,500 × 3 = £10,500. The machine was sold on 31 March 2025 for £22,000. Carrying amount at disposal date = £30,000 – £10,500 = £19,500, giving a profit on disposal of £2,500.
一台机器于 2022 年 4 月 1 日购入，成本 £30,000，预计残值 £2,000，使用寿命 8 年。折旧按直线法计提。年折旧额 = (30,000 – 2,000) ÷ 8 = £3,500。截至 2025 年 3 月 31 日，累计折旧为 £3,500 × 3 = £10,500。该机器于 2025 年 3 月 31 日以 £22,000 售出。处置日账面净值 = £30,000 – £10,500 = £19,500，因此产生处置利润 £2,500。
The double entry to record the disposal: debit Bank £22,000, debit Accumulated Depreciation £10,500, credit Machinery £30,000, and credit Profit on Disposal £2,500. This treatment removes the asset from the books and recognises the gain.
记录处置的复式分录：借记银行存款 £22,000，借记累计折旧 £10,500，贷记机器设备 £30,000，贷记处置利润 £2,500。这样处理将资产从账面上核销，并确认处置收益。
5. Question 4: Irrecoverable Debts and Provision Adjustments | 第5题：坏账核销与准备的调整
Trade receivables at 31 March 2025 stood at £24,300. It was decided to write off a debt of £ ecoverable. After the write-off, the provision for doubtful debts is to be maintained at 3% of remaining trade receivables. The provision brought forward was £670. The write-off reduces receivables to £23,400. Required new provision: 3% × £23,400 = £702. Increase in provision = £702 – £670 = £32. This increase is an expense in the income statement.
2025 年 3 月 31 日的应收账款余额为 £24,300。经决定核销 £900 的坏账。核销后，坏账准备需维持在剩余应收账款的 3%。期初坏账准备为 £670。核销后应收账款减至 £23,400。所需新准备：3% × £23,400 = £702。准备增加额 = £702 – £670 = £32。该增加额在利润表中确认为费用。
Entries: debit Irrecoverable Debts £900, credit Trade Receivables £900; then debit Income Statement £32, credit Allowance for Doubtful Debts £ me statement for doubtful debts is the sum of the write-off and the increase in provision: £900 + £32 = £932.
分录：借记坏账费用 £900，贷记应收账款 £900；然后借记利润表 £32，贷记坏账准备 £32。利润表中坏账费用的净额等于核销额加上准备增加额：£900 + £32 = £932。
6. Question 5: Bank Reconciliation | 第6题：银行对账
The cash book showed a debit balance of £1,340 on 31 March 2025. The bank statement showed a credit balance of £2,060. On comparison, the following differences were found: unpresented cheques totalling £870; a direct debit for insurance £190 not recorded in the cash book; bank interest received £45 not yet entered; and a lodgement of £ dating the cash book for the direct debit and interest, the corrected cash book balance is £1,340 – £190 + £45 = £ n statement then reconciles this to the bank statement balance: balance per bank statement £2,060 less unpresented cheques £870 plus lodgement not yet credited £195 = £1,195.
2025 年 3 月 31 日现金簿显示借方余额 £1,340，而银行对账单显示贷方余额 £2,060。比对后发现以下差异：未兑现支票共 £870；一笔 £190 的保险费直接借记尚未入账；银行利息收入 £45 尚未记录；一笔 £195 的存款银行尚未入账。更新现金簿后：£1,340 – £190 + £45 = £1,195。银行余额调节表将对账单余额调节至该金额：银行对账单余额 £2,060 减未兑现支票 £870 加未贷记存款 £195 = £1,195。
This exercise tests the understanding of timing differences and errors. The corrected cash book balance must be used in the statement of financial position.
该练习考察对时间性差异和错误的理解。调整后的现金簿余额应列示于财务状况表中。
7. Question 6: Control Account Reconciliation | 第7题：控制账户调节
The sales ledger control account showed a closing debit balance of £15,400, but the total of individual customer accounts was £14,780. The following discrepancies were uncovered: a sales invoice for £320 had been completely omitted from the sales day book; a credit note for £90 had been posted to the wrong side of a customer's account; and a receipt of £ he control account but not credited to the customer’s account. The adjustments needed: add £320 to both control and list; correct the credit note by reducing the customer's balance by £ ing the wrong debit and posting the credit); correct the receipt by crediting the customer's account £470. The adjusted list total: £14,780 + £320 – £180 + £470 = £15,390. The remaining difference suggests another error. A contra entry of £ the customer’s personal account. After adjusting for the contra, the reconciled figure is £15,390 – £10 = £15,380, which matches the corrected control account balance of £15,400 + £320 – £? Let's recalc: Control account originally £15,400, add missing invoice £320, then? The contra entry was £10 credit in control account? Wait, to match: The control account adjusted: +£ sales ledger control (reducing control account), it should have reduced control account to £15,400 - £10 = £15,390? nt is to systematically adjust both control account and list of balances until they agree.
销售分类账控制账户的期末借方余额为 £15,400，但客户明细账合计为 £14,780。发现了以下差异：一张 £320 的销售发票完全遗漏在销售日记账外；一张 £90 的贷项通知单被过账至客户账户的错误方向；一位客户的 £470 收款借记了控制账户，但未贷记客户账户。调整明细表：加遗漏销售 £320；更正贷项通知单需调减客户余额 £180（冲销错误借记并正确贷记）；补记客户收款 £470。调整后明细表总额：£14,780 + £320 – £180 + £470 = £15,390。控制账户须加发票 £320，并检查与购货分类账的对冲分录 £10 是否遗漏在控制账户中。最后调节一致后，无论是控制账户还是明细表，余额应完全相符，这是确保分类账准确性的关键步骤。
8. Question 7: Preparation of an Income Statement Extract | 第8题：利润表（节选）编制
From the adjusted trial balance, the following figures were extracted: Sales Revenue £98,500; Sales Returns £1,400; Opening Inventory £8,200; Purchases £43,600; Carriage Inwards £750; Purchase Returns £920; Closing Inventory £9,100; wages £26,750; rent £12,000; depreciation charge £ income statement extract needed to show gross profit and profit for the year. Net Sales = £98,500 – £1,400 = £97,100. Cost of Sales: Opening Inventory £8,200 + Purchases £43,600 + Carriage Inwards £750 – Purchase Returns £920 – Closing Inventory £9,100 = £42,530. Gross Profit = £97,100 – £42,530 = £54,570. Then deduct wages, rent, and depreciation to arrive at profit. Total expenses = £26,750 + £12,000 + £4,100 = £42,850. Profit for the year = £54,570 – £42,850 = £11,720.
根据调整后试算平衡表，提取了以下数据：销售收入 £98,500；销售退回 £1,400；期初存货 £8,200；采购 £43,600；进货运费 £750；采购退回 £920；期末存货 £9,100；工资 £26,750；租金 £12,000；折旧费用 £4,100。利润表节选需列示毛利和年度利润。销售净额 = £98,500 – £1,400 = £97,100。销售成本：期初存货 £8,200 + 采购 £43,600 + 进货运费 £750 – 采购退回 £920 – 期末存货 £9,100 = £42,530。毛利 = £97,100 – £42,530 = £54,570。然后扣除工资、租金和折旧，得到年度利润。总费用 = £26,750 + £12,000 + £4,100 = £42,850。年度利润 = £54,570 – £42,850 = £11,720。
Students must remember that carriage inwards forms part of the cost of sales, while carriage outwards would be a selling expense. In this extract, all figures are presented to the nearest pound.
学生必须记住，进货运费计入销售成本，而销货运费则属于销售费用。该节选中的所有数字均四舍五入至整数英镑。
9. Question 8: Statement of Financial Position Extract | 第9题：财务状况表（节选）编制
urrent assets, and current liabilities sections. Non-current assets: Office Equipment cost £18,000 less accumulated depreciation £7,200 = carrying amount £10,800. Current assets: Inventory £9,100, Trade Receivables £11,400 (net of £350 allowance), Prepayments £1,200, Cash at Bank £1,195 = £22,895. Current liabilities: Trade Payables £5,600, Accrued Wages £1,550, Bank Overdraft £0 (since cash is positive) = £7,150. Net current assets = £22,895 – £7,150 = £ ts then combine with non-current assets and long-term liabilities to balance with capital.
题目要求编制非流动资产、流动资产和流动负债部分。非流动资产：办公设备成本 £18,000 减累计折旧 £7,200 = 账面净值 £10,800。流动资产：存货 £9,100，应收账款 £11,400（已扣除 £350 坏账准备），预付费用 £1,200，银行存款 £1,195 = £22,895。流动负债：应付账款 £5,600，应计工资 £1,550，银行透支 £0（因为现金为正数）= £7,150。净流动资产 = £22,895 – £7,150 = £15,745。净资产总额再与非流动资产及长期负债相加，最终与资本总额相等。
Breaking down the statement into these logical sections ensures that the fundamental accounting equation remains balanced. Students should always cross-check that total assets equal equity plus liabilities.
将报表分解为这些逻辑部分，可以确保基本会计等式始终平衡。学生应经常验算资产总计是否等于权益加负债总计。
10. Common Mistakes & Revision Tips | 常见错误与备考建议
Many students lose marks by not reading the wording of adjustments carefully, especially regarding accruals and prepayments. A common error is to confuse bringing forward provisions with the charge for the year. When reconciling control accounts, forgetting to adjust both the control account and the list of balances leads to unresolved differences. In the income statement, misclassifying carriage inwards is a frequent mistake. For bank reconciliations, failing to update the cash book before drafting the bank reconciliation statement often results in an incorrect balance. Finally, always double-check that total debits equal total credits after every journal adjustment.
许多学生因未仔细阅读调整事项的文字表述而失分，尤其是在预提费用与预付费用方面。一个常见错误是将期初准备与当年计提金额混淆。在调节控制账户时，忘记同时调整控制账户和明细表会导致差异无法解决。在利润表中，错误归类进货运费是高频失误。对于银行对账，在编制银行余额调节表之前未更新现金簿，往往导致余额错误。最后，每次做完日记账调整后，务必再次检查借方总额是否等于贷方总额。
To prepare effectively, practice a variety of mock questions under timed conditions. Write out double-entry for every adjustment, even if not asked, to reinforce understanding. Use the WJEC formula sheet wisely but memorise the layout of financial statements. Above all, neat workings and clear labelling are essential for method marks.
为了有效备考，应在计时条件下练习各种模拟题。对每个调整事项都要写出复式分录，即便题目未要求，以强化理解。合理使用 WJEC 公式表，但必须牢记财务报表的格式。最重要的是，清晰的运算过程和明确的项目标注对于获得步骤分至关重要。
Published by TutorHao | Accounting Revision Series | aleveler.com
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