📚 IGCSE WJEC Business: Calculation Question Masterclass | IGCSE WJEC 商务：计算题专项训练
Calculations are a core component of the IGCSE WJEC Business exam. Whether you are analysing profitability, forecasting cash flows or evaluating investment decisions, strong numerical skills can secure essential marks. This masterclass walks you through the most common calculation question types, with step-by-step examples and bilingual explanations to build your confidence.
计算是IGCSE WJEC商务考试的核心组成部分。无论是分析盈利能力、预测现金流量还是评估投资决策，扎实的数字能力都能帮助锁定关键分数。本专项训练将带你梳理最常见的计算题型，提供逐步示例和双语讲解，助你建立信心。
1. Revenue, Costs and Profit | 营收、成本与利润计算
Total revenue is the income from selling goods or services, calculated as Price per unit × Quantity sold. Total costs are the sum of fixed costs (which do not vary with output) and variable costs (which change directly with production). Profit is what remains after deducting total costs from total revenue.
总营收是销售商品或服务获得的收入，计算公式为：单价 × 销量。总成本是固定成本（不随产量变化）与可变成本（随产量直接变化）之和。利润是总营收减去总成本后的剩余部分。
The key formulas are:
关键公式：
Total Revenue = Selling Price per unit × Quantity sold
总营收 = 单价 × 销量
Total Costs = Fixed Costs + (Variable Cost per unit × Quantity)
总成本 = 固定成本 + (单位可变成本 × 数量)
Profit = Total Revenue – Total Costs
利润 = 总营收 – 总成本
Example: A business sells 200 units at £15 each. Fixed costs are £800 and variable cost per unit is £6. Total revenue = 200 × £15 = £3,000. Total costs = £800 + (200 × £6) = £2,000. Profit = £3,000 – £2,000 = £1,000.
示例：某企业销售200件产品，单价£15。固定成本£800，单位可变成本£6。总营收 = 200 × £15 = £3,000。总成本 = £800 + (200 × £6) = £2,000。利润 = £3,000 – £2,000 = £1,000。
2. Break-even Analysis | 盈亏平衡分析
Break-even is the point where total revenue equals total costs, meaning the business makes neither a profit nor a loss. It is found by dividing fixed costs by the contribution per unit.
盈亏平衡点是总营收等于总成本的产量水平，意味着企业既不盈利也不亏损。盈亏平衡点产量 = 固定成本 ÷ 单位贡献毛利。
Break-even point (units) = Fixed Costs ÷ (Selling Price per unit – Variable Cost per unit)
盈亏平衡点（件）= 固定成本 ÷ (单价 – 单位可变成本)
Using the same data: Fixed costs £800, selling price £15, variable cost £6. Contribution per unit = £15 – £6 = £9. Break-even = £800 ÷ £9 = 88.9 units, so 89 units must be sold to break even (round up to the nearest whole unit).
沿用上例数据：固定成本£800，单价£15，单位可变成本£6。单位贡献毛利 = £15 – £6 = £9。盈亏平衡点 = £800 ÷ £9 = 88.9件，因此需售出89件才能达到盈亏平衡（向上取整）。
You may also need to calculate the break-even point in revenue: Break-even revenue = Break-even units × Selling price = 89 × £15 = £1,335.
也可能需要计算盈亏平衡销售额：盈亏平衡销售额 = 盈亏平衡产量 × 单价 = 89 × £15 = £1,335。
3. Break-even Charts and Margin of Safety | 盈亏平衡图与安全边际
A break-even chart plots total revenue and total costs against output. The margin of safety is the amount by which actual or expected sales exceed the break-even level. It shows how much sales can fall before the business starts making a loss.
盈亏平衡图以产量为横轴，绘制总营收和总成本线。安全边际是实际或预期销售超过盈亏平衡点产量的部分，显示销售可以下滑多少而不发生亏损。
Margin of Safety (units) = Actual Sales (units) – Break-even Sales (units)
安全边际（件）= 实际销量 – 盈亏平衡销量
If the business expects to sell 150 units, with break-even at 89 units, margin of safety = 150 – 89 = 61 units. In percentage terms: (61 ÷ 150) × 100 = 40.7%.
如果预期销售150件，盈亏平衡点为89件，安全边际 = 150 – 89 = 61件。按百分比表示为：(61 ÷ 150) × 100 = 40.7%。
4. Gross Profit Margin and Net Profit Margin | 毛利率与净利率
Profitability ratios measure a business’s ability to control costs and generate profit from sales. Gross profit margin looks at profit after direct costs, while net profit margin considers all expenses.
盈利能力比率用于衡量企业控制成本及从销售中获取利润的能力。毛利率考察扣除直接成本后的利润，而净利率则考虑所有费用。
Gross Profit Margin = (Gross Profit ÷ Revenue) × 100
毛利率 = (毛利 ÷ 营收) × 100
Net Profit Margin = (Net Profit ÷ Revenue) × 100
净利率 = (净利润 ÷ 营收) × 100
Example: Revenue £50,000, cost of sales £30,000, expenses £10,000. Gross profit = £50,000 – £30,000 = £20,000. Gross profit margin = (£20,000 ÷ £50,000) × 100 = 40%. Net profit = £20,000 – £10,000 = £10,000. Net profit margin = (£10,000 ÷ £50,000) × 100 = 20%.
示例：营收£50,000，销售成本£30,000，费用£10,000。毛利 = £50,000 – £30,000 = £20,000。毛利率 = (£20,000 ÷ £50,000) × 100 = 40%。净利润 = £20,000 – £10,000 = £10,000。净利率 = (£10,000 ÷ £50,000) × 100 = 20%。
5. Current Ratio and Acid Test Ratio | 流动比率与速动比率
Liquidity ratios assess whether a business can meet its short-term debts. The current ratio compares all current assets to current liabilities. The acid test (quick) ratio excludes inventory because it may not be easily converted to cash.
流动性比率用于评估企业偿还短期债务的能力。流动比率比较全部流动资产与流动负债。速动比率（酸性测试比率）排除了存货，因为存货不一定能迅速变现。
Current Ratio = Current Assets ÷ Current Liabilities
流动比率 = 流动资产 ÷ 流动负债
Acid Test Ratio = (Current Assets – Inventory) ÷ Current Liabilities
速动比率 = (流动资产 – 存货) ÷ 流动负债
Example: Current assets £15,000, including stock £4,000; current liabilities £8,000. Current ratio = £15,000 ÷ £8,000 = 1.875 : 1 (often expressed as 1.88:1). Acid test = (£15,000 – £4,000) ÷ £8,000 = £11,000 ÷ £8,000 = 1.375 : 1. Generally, a current ratio around 1.5–2 and an acid test of 1 or above indicate good liquidity.
示例：流动资产£15,000，其中存货£4,000；流动负债£8,000。流动比率 = £15,000 ÷ £8,000 = 1.875:1（常表示为1.88:1）。速动比率 = (£15,000 – £4,000) ÷ £8,000 = £11,000 ÷ £8,000 = 1.375:1。通常流动比率在1.5–2之间、速动比率≥1表明流动性良好。
6. Average Rate of Return (ARR) | 平均回报率
ARR is used to evaluate the profitability of an investment. It expresses the average annual profit as a percentage of the initial investment cost. The higher the ARR, the more attractive the project.
平均回报率用于评估投资项目的盈利能力。它将平均年利润表示为初始投资成本的百分比。ARR越高，项目越有吸引力。
ARR = (Average annual profit ÷ Initial investment cost) × 100
平均回报率 = (平均年利润 ÷ 初始投资成本) × 100
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