GCSE Business: Calculation Practice | GCSE 商务：计算题专项训练

📚 GCSE Business: Calculation Practice | GCSE 商务：计算题专项训练

Calculation questions form a core part of any GCSE Business exam. Whether you are tackling revenue, break‑even, cash flow or profitability ratios, mastering the formulas and understanding how to apply them in context will quickly boost your marks. This resource gathers every major calculation you need, with worked examples and examiner tips.

计算题是GCSE商务考试的核心组成部分。无论你遇到的是收入、盈亏平衡、现金流还是盈利比率，掌握公式并学会在情景中应用它们都能迅速提高你的分数。这份资料汇总了所有重要的计算题型，配以范例和考官建议。

1. Revenue, Costs and Profit | 收入、成本与利润

Revenue (or turnover) is the total money coming into a business from selling goods or services. It is calculated as: Revenue = Selling price per unit x Quantity sold.

收入（或营业额）是指企业因销售商品或服务而获得的总金额。计算公式为：收入 = 每件销售价格 x 销售数量。

Total costs are the sum of all expenses a business incurs. Total costs = Fixed costs + Variable costs. Fixed costs (e.g. rent, salaries) do not change with output; variable costs (e.g. raw materials) change directly with the level of production.

总成本是企业发生的全部费用之和。总成本 = 固定成本 + 可变成本。固定成本（如租金、工资）不随产量变化；可变成本（如原材料）随生产水平直接变化。

Profit (or loss) is the difference between revenue and total costs. Profit = Total revenue – Total costs. If the result is positive, the business has made a profit; if negative, it has made a loss.

利润（或亏损）是收入与总成本之差。利润 = 总收入 – 总成本。如果结果为正，企业盈利；若为负，则亏损。

Example: A cafe sells 200 cups of coffee at £3.50 each. Its fixed costs are £180 and variable cost per cup is £1.20.

示例：一家咖啡馆以每杯£3.50的价格售出200杯咖啡。固定成本为£180，每杯可变成本为£1.20。

Revenue = 200 x £3.50 = £700. Total variable costs = 200 x £1.20 = £240. Total costs = £180 + £240 = £420. Profit = £700 – £420 = £280.

收入 = 200 x £3.50 = £700。总可变成本 = 200 x £1.20 = £240。总成本 = £180 + £240 = £420。利润 = £700 – £420 = £280。

2. Break-even Analysis | 盈亏平衡分析

Break-even is the point where total revenue equals total costs – the business is not making a profit or a loss. The formula for break-even output in units is:

盈亏平衡点是指总收入等于总成本之处——企业既不盈利也不亏损。盈亏平衡产量（单位）的公式为：

Break-even point (units) = Fixed costs ÷ (Selling price per unit – Variable cost per unit)

The term (Selling price per unit – Variable cost per unit) is known as the contribution per unit. Contribution is the amount each sale contributes towards covering fixed costs and then generating profit.

（每件销售价格 – 每件可变成本）被称为每单位贡献。贡献是指每次销售为弥补固定成本并最终产生利润所贡献的金额。

Example: Using the cafe above: Fixed costs = £180, selling price = £3.50, variable cost = £1.20. Contribution per unit = £3.50 – £1.20 = £2.30. Break-even units = £180 ÷ £2.30 = 78.26 →

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