📚 IGCSE Edexcel Business: Formula Summary Handbook | IGCSE Edexcel 商务：公式汇总手册
This handbook gathers every essential formula needed for IGCSE Edexcel Business. Use it as a quick reference to master calculations on revenue, costs, profit, break‑even, contribution, profitability, liquidity and capital employed. Each formula is presented with a clear explanation and a worked example where helpful, so you can revise efficiently and apply the concepts in exam questions.
本手册汇集了IGCSE Edexcel商务所需的所有关键公式。可用作快速参考，帮助你掌握收入、成本、利润、盈亏平衡、贡献、盈利能力、流动性和资本运用等方面的计算。每个公式都配有清晰的解释和简要示例，方便你高效复习，并将概念应用于考试题目中。
1. Revenue Calculation | 收入计算
Revenue (also called sales revenue or turnover) is the total income generated from selling goods or services. It does not deduct any costs.
Total Revenue = Selling Price per unit × Quantity Sold
收入（亦称销售收入或营业额）是企业通过销售商品或服务所产生的全部所得，未扣除任何成本。
For example, if a café sells 400 cups of coffee at £3.50 each, the total revenue is 400 × £3.50 = £1,400.
例如，一家咖啡店以每杯3.50英镑售出400杯咖啡，则总收入为400 × 3.50 = 1400英镑。
2. Total Costs: Fixed and Variable | 总成本：固定与可变
Total costs are split into fixed costs and variable costs. Fixed costs do not change with output (e.g. rent, salaries), while variable costs vary directly with output (e.g. raw materials, packaging).
Total Costs = Fixed Costs + Total Variable Costs
总成本分为固定成本和变动成本。固定成本不随产量变化（如租金、管理人员工资），变动成本则直接随产量增加而增加（如原材料、包装）。
Total variable costs are found by multiplying the variable cost per unit by the number of units produced.
Total Variable Costs = Variable Cost per unit × Quantity
总变动成本通过单位变动成本乘以生产数量得出。
Suppose a factory pays £10,000 rent (fixed) and each unit costs £2 in materials (variable). Producing 3,000 units gives total variable costs of £6,000, so total costs = £10,000 + £6,000 = £16,000.
假设一家工厂支付固定租金10,000英镑，每件原材料成本为2英镑。生产3,000件的总变动成本为6,000英镑，因此总成本 = 10,000 + 6,000 = 16,000英镑。
3. Profit Equation | 利润等式
Profit measures the financial gain after all costs are deducted from revenue. It can be calculated for a product, a period or the whole business.
Profit = Total Revenue − Total Costs
利润衡量的是从收入中扣除所有成本后的财务收益。可以针对某个产品、某个时期或整个企业进行计算。
A positive result means the business has made a profit; a negative result indicates a loss.
结果为正说明企业获得了利润，为负则表示出现亏损。
For example, revenue of £25,000 and total costs of £18,500 give a profit of £6,500.
例如，收入25,000英镑，总成本18,500英镑，则利润为6,500英镑。
4. Contribution Analysis | 贡献分析
Contribution looks at how much each unit sold contributes towards fixed costs and profit after covering variable costs.
Contribution per unit = Selling Price per unit − Variable Cost per unit
贡献（贡献毛益）考察每销售一件产品，在覆盖变动成本后能为固定成本和利润做出多少贡献。
Total contribution can be calculated in two ways:
Total Contribution = Total Revenue − Total Variable Costs
OR Total Contribution = Contribution per unit × Quantity Sold
总贡献可以用两种方式计算：
总贡献 = 总收入 − 总变动成本
或 总贡献 = 单位贡献 × 销售数量
If a phone case sells for £12 and has a variable cost of £5, the contribution per unit is £7. Selling 800 cases gives a total contribution of £5,600.
若一个手机壳售价12英镑，单位变动成本为5英镑，则单位贡献为7英镑。售出800个，总贡献为5,600英镑。
5. Break‑even Point (BEP) | 盈亏平衡点
The break‑even point is the level of output where total revenue equals total costs, so the business makes neither profit nor loss.
Break‑even Output (units) = Fixed Costs ÷ Contribution per unit
盈亏平衡点是指总收入等于总成本的产量水平，此时企业既不盈利也不亏损。
Break‑even sales revenue can then be found by multiplying the break‑even output by the selling price.
Break‑even Sales Revenue = Break‑even Output (units) × Selling Price
盈亏平衡销售额可通过盈亏平衡产量乘以售价得出。
Example: fixed costs £20,000, selling price £25, variable cost per unit £15. Contribution per unit = £10. Break‑even output = £20,000 ÷ £10 = 2,000 units. Break‑even sales revenue = 2,000 × £25 = £50,000.
示例：固定成本20,000英镑，售价25英镑，单位变动成本15英镑。单位贡献 = 10英镑。盈亏平衡产量 = 20,000 ÷ 10 = 2,000件。盈亏平衡销售额 = 2,000 × 25 = 50,000英镑。
6. Margin of Safety | 安全边际
The margin of safety shows how far actual sales can fall before the business reaches its break‑even point. A larger margin reduces the risk of a loss.
Margin of Safety (units) = Actual Output − Break‑even Output
安全边际指实际销售量在达到盈亏平衡点之前可以下降的幅度。安全边际越大，损失风险越低。
It can be expressed in units or as a percentage of actual output: Margin of safety (%) = (Margin of safety in units ÷ Actual output) × 100.
安全边际可以用单位数表示，也可用百分比表示：安全边际率 = (安全边际单位数 ÷ 实际产量) × 100。
If actual output is 3,000 units and break‑even is 2,000 units, the margin of safety is 1,000 units, or 33.3%.
若实际产量为3,000件，盈亏平衡点为2,000件，安全边际为1,000件，即33.3%。
7. Profit Margins: Gross, Operating and Net | 利润率：毛利、营业和净利润率
Profit margins express various levels of profit as a percentage of sales revenue, making it easier to compare performance over time or with competitors.
利润率将不同层次的利润表示为销售收入的百分比，便于跨时期或与竞争对手进行比较。
Gross Profit Margin focuses on the direct cost of sales.
Gross Profit Margin (%) = (Gross Profit ÷ Sales Revenue) × 100
Where Gross Profit = Sales Revenue − Cost of Sales
毛利率关注直接销售成本。毛利率 = (毛利 ÷ 销售收入) × 100，其中毛利 = 销售收入 − 销售成本。
Operating Profit Margin considers all operating expenses (excluding interest and tax).
Operating Profit Margin (%) = (Operating Profit ÷ Sales Revenue) × 100
Where Operating Profit = Gross Profit − Operating Expenses
营业利润率考虑所有营业费用（不包括利息和税金）。营业利润率 = (营业利润 ÷ 销售收入) × 100，其中营业利润 = 毛利 − 营业费用。
Net Profit Margin reflects the final profit after all costs, including interest and tax.
Net Profit Margin (%) = (Net Profit ÷ Sales Revenue) × 100
Where Net Profit = Operating Profit − Interest and Taxation
净利润率反映扣除利息和税金等所有费用后的最终利润。净利润率 = (净利润 ÷ 销售收入) × 100，其中净利润 = 营业利润 − 利息和税。
For a firm with sales revenue of £80,000, gross profit of £40,000 and net profit of £12,000, gross margin = 50% and net margin = 15%.
某企业销售收入80,000英镑，毛利40,000英镑，净利润12,000英镑，则毛利率为50%，净利润率为15%。
8. Return on Capital Employed (ROCE) | 所用资本回报率
ROCE measures how efficiently a business generates profit from its long‑term capital. It is a key profitability indicator for investors and managers.
ROCE (%) = (Operating Profit ÷ Capital Employed) × 100
所用资本回报率衡量企业运用长期资本创造利润的效率，是投资者和管理者关注的关键盈利指标。
Capital employed can be calculated as:
Capital Employed = Total Assets − Current Liabilities
OR Capital Employed = Shareholders’ Equity + Non-current Liabilities
所用资本的计算：
所用资本 = 总资产 − 流动负债
或 所用资本 = 股东权益 + 非流动负债
If operating profit is £30,000 and capital employed is £200,000, ROCE = 15%.
若营业利润为30,000英镑，所用资本为200,000英镑，则ROCE = 15%。
9. Liquidity Ratios: Current and Acid Test | 流动性比率：流动比率与酸性测试比率
Liquidity ratios show whether a business can meet its short‑term debts. The current ratio includes all current assets, while the acid test (quick ratio) excludes inventory, which is harder to convert into cash quickly.
Current Ratio = Current Assets ÷ Current Liabilities
Acid Test Ratio = (Current Assets − Inventory) ÷ Current Liabilities
流动性比率反映企业偿还短期债务的能力。流动比率包含所有流动资产，酸性测试比率（速动比率）则剔除了变现较慢的存货。
Results are often expressed as a ratio (:1). For example, current assets £50,000, current liabilities £25,000 gives a current ratio of 2:1. If inventory is £20,000, the acid test ratio is (£30,000 ÷ £25,000) = 1.2:1.
结果常表示为比率（:1）。例如，流动资产50,000英镑，流动负债25,000英镑，流动比率为2:1。若存货为20,000英镑，则酸性测试比率 = (30,000 ÷ 25,000) = 1.2:1。
A current ratio between 1.5:1 and 2:1 and an acid test ratio of around 1:1 are generally considered healthy, but ideal levels vary by industry.
一般认为流动比率在1.5:1至2:1之间、酸性测试比率约为1:1较为健康，但理想水平因行业而异。
10. Working Capital and Capital Employed in Practice | 实务中的营运资金与所用资本
Working capital is the finance available for day‑to‑day operations. It reveals the cushion a business has to cover immediate obligations.
Working Capital = Current Assets − Current Liabilities
营运资金是用于日常经营的资金，体现企业应付即时债务的缓冲能力。
Capital employed, already introduced with ROCE, represents the long‑term funding of the business. Both metrics are taken directly from the statement of financial position.
Net Current Assets = Current Assets −
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