📚 GCSE Edexcel Business: Formula Summary Handbook | GCSE Edexcel 商务：公式汇总手册
This comprehensive handbook brings together every formula you need for the GCSE Edexcel Business course. Whether you are tackling income statements, break‑even analysis or liquidity ratios, mastering these equations will boost your confidence and save precious time in the exam.
这本全面的手册汇集了 GCSE Edexcel 商务课程所需的每一个公式。无论你是在处理利润表、盈亏平衡分析还是流动比率，掌握这些公式都能增强你的信心，并在考试中为你节省宝贵的时间。
1. Revenue and Costs | 收入与成本
Revenue and costs are the building blocks of business finance. Understanding these formulas helps you work out a firm’s total income, its cost structure and how those costs behave.
收入与成本是企业财务的基石。理解这些公式有助于你计算出企业的总收入、成本结构以及成本的表现方式。
| Formula | What it tells you (English / 中文) |
|---|---|
| Total Revenue = Price × Quantity | Total income from sales / 销售总收入 |
| Total Costs = Fixed Costs + Total Variable Costs | Sum of all business costs / 所有成本的总和 |
| Total Variable Costs = Variable Cost per Unit × Quantity | Costs that change with output / 随产量变化的成本 |
2. Profit and Profit Margins | 利润与利润率
Profit measures the difference between revenue and costs. Margins express profit as a percentage of sales, showing how efficiently a business turns sales into earnings.
利润衡量的是收入与成本之间的差额。利润率将利润表示为销售额的百分比，显示了企业将销售额转化为盈利的效率。
| Formula | What it tells you (English / 中文) |
|---|---|
| Gross Profit = Sales Revenue − Cost of Sales | Profit before other expenses / 扣除其他费用前的利润 |
| Gross Profit Margin = (Gross Profit ÷ Sales Revenue) × 100 | % of revenue kept as gross profit / 销售收入中留存为毛利的百分比 |
| Net Profit = Gross Profit − Other Operating Expenses and Interest | Final profit after all costs / 扣除所有成本后的最终利润 |
| Net Profit Margin = (Net Profit ÷ Sales Revenue) × 100 | % of revenue that becomes net profit / 销售收入变为净利润的百分比 |
3. Break‑even Analysis | 盈亏平衡分析
Break‑even analysis identifies the sales level at which a business covers all its costs. Contribution per unit is the key to finding that point.
盈亏平衡分析确定了企业刚好覆盖所有成本的销售水平。单位贡献是找到这一平衡点的关键。
| Formula | What it tells you (English / 中文
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