📚 GCSE Business: Formula Summary Handbook | GCSE 商务：公式汇总手册
Being able to recall and apply business formulas quickly is essential for success in GCSE Business. This handbook brings together all the key formulas you need for quantitative questions on revenue, costs, profit, break-even, cash flow, ratios, investment appraisal and operational performance.
能够快速回忆和应用商务公式是 GCSE 商务取得高分的关键。本手册汇总了你需要掌握的所有重要公式，涵盖收入、成本、利润、盈亏平衡、现金流、比率、投资评估和运营绩效的定量计算题。
1. Revenue and Sales | 收入与销售
Total revenue is the money coming into a business from selling goods or services. The basic formula is:
Total Revenue = Selling Price per Unit × Quantity Sold
If a business sells different products, you can work out total revenue by adding together the revenue from each product line.
总收入是企业通过销售商品或服务所获得的资金。基本公式为：总收入 = 单位售价 × 销售数量。如果企业销售多种产品，可以将各个产品线的收入相加得到总收入。
Average revenue is simply total revenue divided by the quantity sold, which is the same as the average price:
Average Revenue = Total Revenue ÷ Quantity Sold
This is useful when prices change or when you need to compare performance across different sales levels.
平均收入就是总收入除以销售数量，也就是平均价格：平均收入 = 总收入 ÷ 销售数量。当价格变动或需要比较不同销售量下的表现时，这个指标非常有用。
Revenue should always be clearly distinguished from profit – it is the ‘top line’ figure before any costs are deducted.
收入必须始终与利润区分清楚——收入是扣除任何成本之前的‘顶部’数字。
2. Costs and Break-even | 成本与盈亏平衡
Total costs are made up of fixed costs and variable costs. Fixed costs do not change with output (e.g. rent), while variable costs change directly with the number of units produced (e.g. raw materials):
Total Costs = Fixed Costs + (Variable Cost per Unit × Quantity)
总成本由固定成本和可变成本组成。固定成本不随产量变化（如租金），可变成本则直接随生产数量变动（如原材料）：总成本 = 固定成本 +（单位可变成本 × 产量）。
The break-even point is the level of output where total revenue equals total costs, so the business makes neither a profit nor a loss. It can be calculated in units using the contribution per unit:
Contribution per Unit = Selling Price − Variable Cost per Unit
Break-even Output = Fixed Costs ÷ Contribution per Unit
Contribution shows how much each unit sold contributes towards covering fixed costs and then profit.
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。可以使用单位贡献毛益进行计算：单位贡献毛益 = 售价 − 单位可变成本；盈亏平衡产量 = 固定成本 ÷ 单位贡献毛益。贡献毛益表示每销售一单位产品对覆盖固定成本并产生利润的贡献。
Margin of safety indicates how far actual sales can fall before the business reaches break-even point:
Margin of Safety = Actual Sales Units − Break-even Units
A higher margin of safety means lower risk.
安全边际表示实际销售量在达到盈亏平衡点之前可以下降多少：安全边际 = 实际销量 − 盈亏平衡销量。安全边际越高，风险越低。
3. Profit and Margins | 利润与利润率
Gross profit is the difference between revenue and the cost of sales (the direct costs of producing goods):
Gross Profit = Revenue − Cost of Sales
It shows how efficiently a business turns raw materials and direct labour into profit.
毛利是收入与销售成本（生产产品的直接成本）之间的差额：毛利 = 收入 − 销售成本。它反映了企业将原材料和直接人工转化为利润的效率。
Gross profit margin expresses this as a percentage to make comparisons fair:
Gross Profit Margin (%) = (Gross Profit ÷ Revenue) × 100
毛利率将这个差额表示为百分比，便于公平比较：毛利率（%）=（毛利 ÷ 收入）× 100。
Net profit deducts all other expenses (overheads, administration, interest) from gross profit:
Net Profit = Gross Profit − Expenses
It is the true ‘bottom line’ profit. Net profit margin formula is:
Net Profit Margin (%) = (Net Profit ÷ Revenue) × 100
净利润是从毛利中扣除所有其他费用（间接费用、管理费用、利息等）：净利润 = 毛利 − 费用。这是真正的‘底线’利润。净利率公式为：净利率（%）=（净利润 ÷ 收入）× 100。
4. Cash Flow and Working Capital | 现金流与营运资金
Net cash flow is the difference between cash inflows and outflows over a period. It is not the same as profit:
Net Cash Flow = Total Cash Inflows − Total Cash Outflows
净现金流量是一定时期内现金流入与流出的差额，它与利润不同：净现金流量 = 现金流入总额 − 现金流出总额。
The closing balance of a cash flow forecast is the amount of cash the business expects to have at the end of a month:
Closing Balance = Opening Balance + Net Cash Flow
This figure becomes the opening balance for the next period.
现金流量预测中的期末余额是企业在月末预计持有的现金额：期末余额 = 期初余额 + 净现金流量。该数字会成为下一期的期初余额。
Working capital measures a business’ ability to pay its short-term debts:
Working Capital = Current Assets − Current Liabilities
If it is negative, the business may face liquidity problems.
营运资金衡量企业偿还短期债务的能力：营运资金 = 流动资产 − 流动负债。如果为负值，企业可能面临流动性问题。
5. Financial Ratios (Liquidity) | 财务比率（流动性）
The current ratio compares all current assets with current liabilities to test short-term financial health:
Current Ratio = Current Assets ÷ Current Liabilities
A ratio of around 1.5:1 to 2:1 is often considered healthy, but this varies by industry.
流动比率将所有流动资产与流动负债进行比较，以检验短期财务健康状况：流动比率 = 流动资产 ÷ 流动负债。一般认为 1.5:1 至 2:1 左右的比率是健康的，但这因行业而异。
The acid test ratio (quick ratio) removes stock (inventory) because it can be hard to sell quickly:
Acid Test Ratio = (Current Assets − Inventory) ÷ Current Liabilities
A result above 1:1 is usually seen as safe.
速动比率（酸性测试比率）剔除存货，因为存货可能难以快速变现：速动比率 =（流动资产 − 存货）÷ 流动负债。通常认为高于 1:1 是安全的。
6. Investment Appraisal | 投资评估
Average rate of return (ARR) assesses the profitability of an investment project by comparing average annual profit with the initial investment cost:
Average Annual Profit = Total Profit from Project ÷ Number of Years
ARR (%) = (Average Annual Profit ÷ Initial Investment Cost) × 100
The higher the ARR, the more attractive the project – but this method ignores the timing of cash flows.
平均收益率（ARR）通过比较平均年利润与初始投资成本，评估投资项目的盈利能力：平均年利润 = 项目总利润 ÷ 年数；ARR（%）=（平均年利润 ÷ 初始投资成本）× 100。ARR 越高，项目越有吸引力——但该方法忽略了现金流的时间价值。
When using ARR in exams, always show your steps clearly and remember to state the percentage result alongside a brief interpretation.
在考试中使用 ARR 时，务必清晰地展示计算步骤，并记得给出百分比结果并附上简要说明。
7. Market and Growth Ratios | 市场与增长比率
Market share measures a firm’s sales as a proportion of the total market sales:
Market Share (%) = (Business Sales ÷ Total Market Sales) × 100
It helps businesses understand their competitive position.
市场份额衡量企业销售额在整体市场销售额中所占的比例：市场份额（%）=（企业销售额 ÷ 市场总销售额）× 100。它帮助企业了解自身的竞争地位。
Sales growth compares a period’s revenue with an earlier period to see how much the business has expanded:
Sales Growth (%) = [(Sales This Year − Sales Last Year) ÷ Sales Last Year] × 100
A negative result indicates a decline.
销售增长率将某一时期的收入与更早时期进行比较，以了解企业扩张程度：销售增长率（%）= [(今年销售额 − 去年销售额) ÷ 去年销售额] × 100。结果为负值表示销售下降。
8. Operational Performance | 运营绩效
Unit cost (average cost) shows how much it costs to produce one unit and helps a business set prices:
Unit Cost = Total Costs ÷ Number of Units Produced
Lower unit costs can give a competitive advantage.
单位成本（平均成本）表示生产一单位产品的成本，有助于企业定价：单位成本 = 总成本 ÷ 生产数量。较低的单位成本可以带来竞争优势。
Labour productivity measures output per employee and is crucial for efficiency comparisons:
Labour Productivity = Total Output ÷ Number of Employees
Higher productivity often leads to lower unit costs and higher profits, provided quality is maintained.
劳动生产率衡量每名员工的产出，对于效率比较至关重要：劳动生产率 = 总产出 ÷ 员工人数。在保证质量的前提下，更高的生产率通常能降低单位成本、提高利润。
9. Labour Turnover and Absenteeism | 员工流失率与
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