📚 GCSE WJEC Business: Formulas Handbook | GCSE WJEC 商务：公式汇总手册
This handbook brings together all the essential formulas you need to master for GCSE WJEC Business. Knowing how to calculate and interpret these key figures is vital for analysing business performance, making informed decisions, and succeeding in your examinations. Each formula is explained clearly, with worked examples and paired English–Chinese commentary to support bilingual learners.
本手册汇总了你在 GCSE WJEC 商务课程中必须掌握的所有核心公式。学会计算并解读这些关键指标，对于分析企业绩效、做出明智决策以及在考试中取得好成绩至关重要。每个公式都配有清晰的解释、计算示例以及中英双语评述，方便双语学习者使用。
1. Revenue | 总收益
Revenue is the total income a business generates from its trading activities, typically from sales of goods or services. It is the starting point for measuring financial performance.
总收益是企业通过经营活动（通常是销售商品或服务）所获得的总收入。它是衡量财务业绩的起点。
Revenue = Price × Quantity Sold
For example, if a café sells 250 cups of coffee at £2.80 each, the weekly revenue is £700. Revenue rises when the business sells more units or increases prices, but it ignores all costs.
例如，一家咖啡馆以每杯 2.80 英镑售出 250 杯咖啡，每周的总收益为 700 英镑。当销量增加或单价提高时总收益会上升，但它并不包含任何成本。
Managers track revenue to spot trends, set sales targets, and compare performance across different periods. A fall in revenue may signal weak demand or increased competition.
管理者追踪总收益是为了发现趋势、设定销售目标并比较不同时期的业绩。总收益下降可能意味着需求疲软或竞争加剧。
2. Total Costs | 总成本
Total costs represent the full expense a business incurs to produce and sell its output. They are split into fixed costs, which do not change with output, and variable costs, which vary directly with production levels.
总成本代表企业为生产和销售产品而发生的全部开支。它分为不随产量变化的固定成本和随产量直接变动的可变成本。
Total Costs = Fixed Costs + Variable Costs
Fixed costs include rent, salaries, and insurance. Variable costs cover raw materials, packaging, and direct labour. If a bakery pays £1,200 per month in rent (fixed) and spends £0.60 on flour for each loaf (variable), making 1,000 loaves gives total variable costs of £600 and total costs of £1,800.
固定成本包括租金、薪金和保险费。可变成本包括原材料、包装和直接人工。若一家面包店每月支付 1200 英镑房租（固定），每块面包花费 0.60 英镑面粉（可变），生产 1000 块面包时可变成本总计 600 英镑，总成本为 1800 英镑。
Understanding this split helps businesses forecast spending, control budgets, and calculate break-even points accurately.
理解这一划分有助于企业预测支出、控制预算并准确计算盈亏平衡点。
3. Profit | 利润
Profit is the financial gain a business earns when its revenue is greater than its total costs. It is a key indicator of success and the main incentive for entrepreneurs.
利润是企业收益大于总成本时获得的财务收益。它是衡量成功的关键指标，也是创业者的主要动机。
Profit = Revenue − Total Costs
If a street food stall has revenue of £900 per day and total costs of £620, its daily profit is £280. A loss occurs when costs exceed revenue. Profit can be reinvested, used to reward owners, or kept as retained earnings for future growth.
若一个街头食品摊的日收益为 900 英镑，总成本为 620 英镑，则每日利润为 280 英镑。当成本超过收益时则出现亏损。利润可以用于再投资、回报所有者或留作留存收益以支持未来发展。
Businesses aim to maximise profit by increasing revenue, reducing costs, or both. Profit figures are published in the income statement and analysed by investors and lenders.
企业通过增加收益、降低成本或两者兼施来实现利润最大化。利润数据将列示在利润表中，供投资者和债权人分析。
4. Contribution per Unit | 单位边际贡献
Contribution per unit tells us how much each unit sold contributes towards covering fixed costs and then generating profit. It is found by subtracting the variable cost per unit from the selling price.
单位边际贡献表明每售出一单位产品能为弥补固定成本以及随后创造利润贡献多少。它由销售单价减去单位可变成本得出。
Contribution per Unit = Selling Price − Variable Cost per Unit
When a phone case sells for £10 and costs £4 in materials and packaging, the contribution per unit is £6. This £6 goes towards paying rent, salaries, and other fixed overheads first; once those are covered, any remaining contribution becomes profit.
如果一个手机壳售价 10 英镑，材料和包装的可变成本为 4 英镑，单位边际贡献便是 6 英镑。这 6 英镑首先用于支付房租、薪金等固定开销；一旦固定成本被覆盖，剩下的贡献便转化为利润。
Knowing the contribution per unit helps managers perform break-even analysis, decide on product lines, and set minimum selling prices.
了解单位边际贡献有助于管理者进行盈亏平衡分析、决定产品线并设定最低售价。
5. Total Contribution | 总边际贡献
Total contribution shows the aggregate amount all units sold contribute towards fixed costs and profit. It can be computed by multiplying contribution per unit by the quantity sold, or by deducting total variable costs from total revenue.
总边际贡献表示所有售出产品共同为固定成本和利润做出的贡献总额。它可以通过单位边际贡献乘以销量来计算，也可以用总收益减去总可变成本得出。
Total Contribution = Contribution per Unit × Quantity Sold
Total Contribution = Revenue − Total Variable Costs
Using the phone case example, selling 500 units with a £6 contribution per unit gives a total contribution of £3,000. If fixed costs are £2,500, the business earns a profit of £500.
继续以手机壳为例，销售 500 个，每个边际贡献 6 英镑，总边际贡献为 3000 英镑。若固定成本为 2500 英镑，企业便可获得 500 英镑利润。
Total contribution is a stepping stone for calculating profit and is widely used in ‘what-if’ analysis to simulate changes in price, volume, or costs.
总边际贡献是计算利润的跳板，并广泛用于“假设分析”中，以模拟价格、销量或成本变化带来的影响。
6. Break-even Point | 盈亏平衡点
The break-even point is the level of output where a business’s revenue exactly equals its total costs, resulting in neither profit nor loss. It is a crucial tool for planning and risk assessment.
盈亏平衡点是指企业收益恰好等于总成本的产出水平，此时既不盈利也不亏损。它是规划和风险评估的关键工具。
Break-even Point (units) = Fixed Costs ÷ Contribution per Unit
Suppose a toy manufacturer has fixed costs of £15,000, sells each toy for £25, and incurs variable costs of £10 per toy. Contribution per unit is £15, so the break-even output is 15,000 ÷ 15 = 1,000 toys.
假设一家玩具制造商的固定成本为 15000 英镑，每个玩具售价 25 英镑，单位可变成本为 10 英镑。单位边际贡献为 15 英镑，因此盈亏平衡产量为 15000 ÷ 15 = 1000 个玩具。
Any sales beyond the break-even point generate profit, while sales below it cause a loss. Managers use break-even charts to visualise the relationship between costs, volume, and profit.
超过盈亏平衡点的任何销售都会产生利润，低于该点则出现亏损。管理者利用盈亏平衡图来直观显示成本、销量和利润之间的关系。
7. Margin of Safety | 安全边际
The margin of safety measures the difference between actual (or budgeted) sales and break-even sales. It shows how much sales can fall before the business starts making a loss, indicating the cushion against downturns.
安全边际衡量的是实际（或预算）销售额与盈亏平衡销售额之间的差值。它显示了销售额在开始亏损之前还能下降多少，体现出企业抵御衰退的缓冲空间。
Margin of Safety (units) = Actual Sales (units) − Break‑even Sales (units)
A larger margin of safety is reassuring as it means the business can withstand a drop in sales without slipping into a loss. It can also be expressed in revenue terms or as a percentage of actual sales.
较大的安全边际令人安心，因为它意味着企业能够承受销售额的下滑而不致亏损。它还可以用收入金额表示，或表示为实际销售额的百分比。
For example, if a company sells 1,800 units and its break-even level is 1,000 units, the margin of safety is 800 units. A fall in sales volume of 800 units would eliminate all profit but still avoid a loss.
例如，若一家公司售出了 1800 件产品，其盈亏平衡点为 1000 件，则安全边际为 800 件。即使销量下降 800 件，利润降为零，但仍可避免亏损。
8. Gross Profit and Gross Profit Margin | 毛利润与毛利率
Gross profit is the surplus a business makes after deducting the direct costs of producing or purchasing the goods it sells. The gross profit margin expresses this as a percentage of revenue, revealing pricing efficiency and production cost control.
毛利润是企业在扣除生产或采购所售商品的直接成本后获得的盈余。毛利率将该盈余表示为收益的百分比，反映出定价效率和成本控制水平。
Gross Profit = Revenue − Cost of Goods Sold
Gross Profit Margin = (Gross Profit ÷ Revenue) × 100%
If a clothing retailer generates £50,000 in revenue and the garments cost £30,000 to buy (cost of goods sold), gross profit is £20,000 and the gross profit margin is (20,000 ÷ 50,000) × 100% = 40%. A high margin suggests strong pricing power or efficient sourcing.
如果一家服装零售商实现 50000 英镑收益，服装进货成本（销售成本）为 30000 英镑，那么毛利润为 20000 英镑，毛利率为 (20000 ÷ 50000) × 100% = 40%。较高的毛利率意味着较强的定价能力或高效的采购。
Comparing gross profit margins over time or against competitors helps businesses gauge their operational effectiveness and identify potential problems.
对比不同时期的毛利率，或与竞争对手比较，有助于企业评估运营效率并发现潜在问题。
9. Net Profit and Net Profit Margin | 净利润与净利率
Net profit is the final amount of profit remaining after all business expenses, including operating costs, interest, and taxes, have been deducted from gross profit. The net profit margin reveals how much of each pound of revenue is left as overall profit.
净利润是从毛利润中扣除所有经营费用、利息和税款后最终剩余的利润额。净利率则显示每一英镑收益中有多少最终成为整体利润。
Net Profit = Gross Profit − Total Expenses
Net Profit Margin = (Net Profit ÷ Revenue) × 100%
Continuing the clothing store example, if gross profit is £20,000 and other expenses (rent, wages, marketing, interest) total £12,000, net profit is £8,000. The net profit margin is (8,000 ÷ 50,000) × 100% = 16%.
延续服装店的例子，若毛利润为 20000 英镑，其他费用（房租、工资、营销、利息）合计 12000 英镑，净利润则为 8000 英镑。净利率为 (8000 ÷ 50000) × 100% = 16%。
A healthy net profit margin indicates a business can control its indirect costs and is sustainable in the long term. Falling margins often prompt expense reviews.
良好的净利率表明企业能够控制间接成本并具备长期可持续性。利润率下降往往会促使管理层重新审查各项开支。
10. Return on Capital Employed (ROCE) | 资本回报率
Return on capital employed assesses how effectively a business turns its long-term funding into profit. It is a fundamental measure of profitability for shareholders and potential investors.
资本回报率用于评估企业将长期资金转化为利润的效率。它是股东和潜在投资者衡量盈利能力的一个基本指标。
ROCE = (Operating Profit ÷ Capital Employed) × 100%
Capital employed typically refers to the total money tied up in the business long term: shareholders’ equity plus non-current liabilities. Operating profit is the profit from normal business activities before interest and tax.
资本通常指长期投入企业的资金总额：股东权益加上非流动负债。营业利润是指在扣除利息和税款前，企业正常经营活动所获得的利润。
For example, if a firm has operating profit of £45,000 and capital employed of £300,000, its ROCE is (45,000 ÷ 300,000) × 100% = 15%. A higher ROCE suggests the business is generating a good return on the funds entrusted to it.
例如，若某公司营业利润为 45000 英镑，资本总额为 300000 英镑，则其资本回报率为 (45000 ÷ 300000) × 100% = 15%。较高的资本回报率表明公司正在为所投入的资金创造良好的回报。
ROCE is compared with competitors’ figures and with interest rates to decide whether the business is making worthwhile use of its capital.
资本回报率可与竞争对手数据以及利率进行比较，以判断企业是否在合理利用其资本。
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