A-Level WJEC Business: Formula Summary Handbook | A-Level WJEC 商务：公式汇总手册

📚 A-Level WJEC Business: Formula Summary Handbook | A-Level WJEC 商务：公式汇总手册

This handbook brings together every essential formula prescribed in the WJEC A-Level Business specification. It is designed as a quick-reference guide for revision, enabling you to tackle quantitative analysis questions with confidence and to embed accurate calculations within your written evaluations.

本手册汇集了 WJEC A-Level 商务课程所要求的全部核心公式，旨在作为复习速查手册，帮助你从容应对定量分析题，并在书面论述中准确融入计算过程。

1. Revenue, Costs and Profit | 收入、成本和利润

Total Revenue (TR) is the income a business receives from selling its products. It is computed by multiplying the selling price per unit by the quantity sold.

总收入（TR）是企业销售产品所获得的全部收入，由单位售价乘以销售数量计算得出。

Total Revenue = Price × Quantity

Total Costs embrace all fixed costs and variable costs. Fixed costs remain unchanged regardless of output, whereas variable costs alter directly with the level of production.

总成本包含全部固定成本和变动成本。固定成本不随产出变化，而变动成本直接随生产水平变动。

Total Costs = Fixed Costs + (Variable Cost per Unit × Quantity)

Profit is the surplus remaining after all costs are deducted from revenue. It can also be expressed using contribution and fixed costs.

利润是收入扣除所有成本后的盈余，也可以用边际贡献与固定成本表示。

Profit = Total Revenue − Total Costs

Profit = (Price − Variable Cost per Unit) × Quantity − Fixed Costs

Contribution per unit reveals how much each unit sold contributes towards covering fixed costs and generating profit. It is the selling price minus the variable cost per unit.

单位边际贡献表示每销售一件产品能为抵补固定成本和创造利润做出的贡献，等于售价减去单位变动成本。

Contribution per Unit = Selling Price − Variable Cost per Unit

Total contribution can then be used to assess overall profitability.

总边际贡献可用于评估总体盈利水平。

Total Contribution = Contribution per Unit × Number of Units Sold

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2. Break-even Analysis | 盈亏平衡分析

The break-even point is the output level at which total revenue equals total costs, yielding zero profit. Break-even output in units is found by dividing fixed costs by contribution per unit.

盈亏平衡点是指总收入与总成本相等、利润为零的产量水平。盈亏平衡产量（单位）由固定成本除以单位边际贡献求得。

Break-even Output (units) = Fixed Costs / Contribution per Unit

Break-even revenue can be obtained by multiplying the break-even output by the selling price per unit.

盈亏平衡收入可通过盈亏平衡产量乘以单位售价得到。

Break-even Revenue = Break-even Output × Price

Margin of safety indicates the extent to which sales can decline before the break-even point is reached. It is expressed in units or as a percentage of current output.

安全边际反映在达到盈亏平衡点之前销售额可下降的幅度，可用单位数或占当前产出的百分比表示。

Margin of Safety (units) = Current Output − Break-even Output

Margin of Safety (%) = (Margin of Safety (units) / Current Output) × 100

To determine the output needed to meet a specific target profit, the target profit is added to fixed costs and then divided by contribution per unit.

为实现某一目标利润所需达到的产量，需将目标利润与固定成本相加，再除以单位边际贡献。

Output for Target Profit = (Fixed Costs + Target Profit) / Contribution per Unit

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3. Profitability Ratios | 盈利能力比率

Gross profit margin measures the percentage of revenue left after subtracting the cost of sales. It reflects how efficiently a business produces or buys its goods.

毛利率衡量扣除销售成本后剩余收入的百分比，反映企业生产或采购商品的效率。

Gross Profit Margin (%) = (Gross Profit / Revenue) × 100

Net profit margin shows the proportion of revenue that remains as net profit after all operating expenses, interest and tax are paid. It is a crucial indicator of overall profitability.

净利润率显示付清所有运营费用、利息和税款后，收入留作净利润的比例，是衡量总体盈利能力的关键指标。

Net Profit Margin (%) = (Net Profit / Revenue) × 100

Return on Capital Employed (ROCE) evaluates how effectively a business uses its long

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