📚 IGCSE Business Studies: Formula Summary Handbook | IGCSE 商务：公式汇总手册
In IGCSE Business Studies, mastering key financial and operational formulae is essential for analysing business performance, making informed decisions, and securing top marks in examinations. This handbook compiles all the critical formulae you need to know, from calculating profit and break-even to interpreting ratios and productivity measures. Use it as a quick reference guide throughout your revision.
在 IGCSE 商务课程中，掌握关键的财务和运营公式对于分析企业绩效、做出明智决策以及在考试中取得高分至关重要。本手册汇编了所有你需要知道的重要公式，从计算利润和盈亏平衡点到解读各种比率和生产率指标。请将其用作你复习过程中的快速参考指南。
1. Revenue, Costs and Profit | 收入、成本与利润
Revenue is the income generated from selling goods or services. The most basic formula links selling price and quantity sold.
Total Revenue = Selling Price per Unit × Quantity Sold
收入是销售商品或服务所产生的收益。最基本的公式将单位售价与销售数量联系起来。
总收入 = 单位售价 × 销售数量
Total costs consist of fixed costs, which do not change with output, and variable costs, which vary directly with production.
Total Costs = Fixed Costs + Total Variable Costs
总成本由不随产出变化的固定成本和直接随产量变化的变动成本组成。
总成本 = 固定成本 + 总变动成本
Total variable cost can be broken down into the variable cost per unit multiplied by output.
Total Variable Costs = Variable Cost per Unit × Quantity
总变动成本可以分解为单位变动成本乘以产量。
总变动成本 = 单位变动成本 × 数量
Profit is the surplus remaining after all costs are subtracted from revenue. It is the reward for taking risk.
Profit = Total Revenue − Total Costs
利润是从收入中扣除所有成本后的剩余部分，它是承担风险的回报。
利润 = 总收入 − 总成本
Average cost (also called unit cost) shows the cost of producing a single unit and helps businesses set prices.
Average Cost = Total Costs ÷ Output
平均成本（也称单位成本）表示生产单一单位产品的成本，有助于企业制定价格。
平均成本 = 总成本 ÷ 产出
2. Profit Margins | 利润率
Gross profit margin measures the percentage of revenue left after paying for the cost of sales. It indicates how efficiently a business turns materials and labour into profit.
Gross Profit Margin = (Gross Profit ÷ Revenue) × 100
毛利率衡量在扣除销售成本后剩余收入的百分比，它表明企业将材料和人工转化为利润的效率。
毛利率 = (毛利 ÷ 收入) × 100
Gross profit itself is the difference between revenue and cost of sales: Gross Profit = Revenue − Cost of Sales.
毛利本身是收入与销售成本之间的差额：毛利 = 收入 − 销售成本。
Net profit margin shows the percentage of revenue that becomes net profit after all expenses are deducted. It is a key indicator of overall profitability.
Net Profit Margin = (Net Profit ÷ Revenue) × 100
净利率显示在扣除所有费用后收入成为净利润的百分比。它是整体盈利能力的关键指标。
净利率 = (净利润 ÷ 收入) × 100
Net profit is calculated by subtracting overheads and other expenses from gross profit.
Net Profit = Gross Profit − Expenses
净利润通过从毛利中减去间接费用和其他费用计算得出。
净利润 = 毛利 − 费用
3. Break-even Point | 盈亏平衡点
The break-even point is the level of output at which total revenue equals total costs, so the business makes neither a profit nor a loss. It is normally expressed in units of output.
Break-even Output (units) = Fixed Costs ÷ (Selling Price per Unit − Variable Cost per Unit)
盈亏平衡点是总收入等于总成本的产出水平，因此企业既不盈利也不亏损。它通常以产出单位数表示。
盈亏平衡产出量（单位） = 固定成本 ÷ (单位售价 − 单位变动成本)
The term (Selling Price per Unit − Variable Cost per Unit) is called the contribution per unit. Therefore, the break-even formula can also be written as:
Break-even Output = Fixed Costs ÷ Contribution per Unit
术语 (单位售价 − 单位变动成本) 被称为 单位边际贡献。因此，盈亏平衡公式也可以写作：
盈亏平衡产出 = 固定成本 ÷ 单位边际贡献
4. Contribution and Margin of Safety | 边际贡献与安全边际
Contribution per unit is the amount each unit sold contributes towards covering fixed costs and, once they are covered, towards profit.
Contribution per Unit = Selling Price per Unit − Variable Cost per Unit
单位边际贡献是每售出一单位产品对覆盖固定成本所做的贡献，在固定成本被覆盖后，它就成为利润。
单位边际贡献 = 单位售价 − 单位变动成本
Total contribution can be calculated in two ways. Both give the same result.
Total Contribution = Contribution per Unit × Units Sold
Total Contribution = Total Revenue − Total Variable Costs
总边际贡献可通过两种方式计算，结果相同。
总边际贡献 = 单位边际贡献 × 销售数量
总边际贡献 = 总收入 − 总变动成本
Profit can then be expressed using total contribution.
Profit = Total Contribution − Fixed Costs
利润便可以用总边际贡献来表示。
利润 = 总边际贡献 − 固定成本
Margin of safety shows how much output can fall before the business reaches its break-even point. It is a measure of risk.
Margin of Safety (units) = Current Output − Break-even Output
安全边际表示在达到盈亏平衡点之前产出可以下降多少。它是衡量风险的一个指标。
安全边际（单位） = 当前产出 − 盈亏平衡产出
5. Return on Capital Employed (ROCE) | 已动用资本回报率
ROCE measures how efficiently a business uses its long-term capital to generate operating profit. It is a fundamental profitability ratio for shareholders and investors.
ROCE = (Operating Profit ÷ Capital Employed) × 100
ROCE 衡量企业使用其长期资本产生营业利润的效率。对于股东和投资者而言，它是一个基本的盈利能力比率。
已动用资本回报率 = (营业利润 ÷ 已动用资本) × 100
Operating profit is the profit from normal business activities before interest and tax. Capital employed represents the total long-term funds invested in the business. A common definition is:
Capital Employed = Total Assets − Current Liabilities
营业利润是正常经营活动产生的息税前利润。已动用资本代表投入企业的长期资金总额。常见的定义是：
已动用资本 = 总资产 − 流动负债
6. Current Ratio and Acid Test Ratio | 流动比率与速动比率
The current ratio indicates a firm’s ability to meet its short-term debts using its current assets. A ratio of around 1.5 to 2 is often considered healthy, though this varies by industry.
Current Ratio = Current Assets ÷ Current Liabilities
流动比率表明企业用流动资产偿还短期债务的能力。通常认为 1.5 至 2 左右的比率是健康的，但不同行业有所差异。
流动比率 = 流动资产 ÷ 流动负债
The acid test ratio (quick ratio) is a stricter measure of liquidity because it excludes inventories, which may not be quickly convertible to cash.
Acid Test Ratio = (Current Assets − Inventories) ÷ Current Liabilities
速动比率（酸性测试比率）是更严格的流动性衡量指标，因为它剔除了可能无法迅速变现的存货。
速动比率 = (流动资产 − 存货) ÷ 流动负债
7. Inventory Turnover | 存货周转率
Inventory turnover shows how many times a business sells and replaces its inventory over a period. A higher turnover can indicate efficient stock management. It can be expressed as a number of times or in days.
Inventory Turnover (times) = Cost of Sales ÷ Average Inventory
存货周转率表示企业在一定时期内销售并重置存货的次数。较高的周转率可能表明存货管理效率高。它可以用次数或天数表示。
存货周转率（次） = 销售成本 ÷ 平均存货
The days version tells how long, on average, inventory is held before being sold.
Inventory Turnover (days) = (Average Inventory ÷ Cost of Sales) × 365
天数版本说明库存在销售前平均被持有的时间。
存货周转天数 = (平均存货 ÷ 销售成本) × 365
8. Receivables and Payables Days | 应收账款和应付账款周转天数
Trade receivables days (debtor days) measure how long, on average, it takes a business to collect money from credit customers.
Trade Receivables Days = (Trade Receivables ÷ Credit Sales) × 365
应收账款周转天数衡量企业从赊销客户那里收回款项平均需要多长时间。
应收账款周转天数 = (应收账款 ÷ 赊销收入) × 365
Trade payables days (creditor days) indicate the average time a business takes to pay its suppliers for credit purchases.
Trade Payables Days = (Trade Payables ÷ Credit Purchases) × 365
应付账款周转天数表明企业支付赊购供应商货款的平均时间。
应付账款周转天数 = (应付账款 ÷ 赊购成本) × 365
9. Labour Productivity, Absenteeism and Labour Turnover | 劳动生产率、缺勤率和劳动力周转率
Labour productivity measures the output produced per employee over a given period. It is a vital indicator of workforce efficiency.
Labour Productivity = Output per Period ÷ Number of Employees
劳动生产率衡量在特定时期内每位员工的产出量，它是劳动力效率的重要指标。
劳动生产率 = 每期产出 ÷ 员工人数
Absenteeism rate expresses the proportion of working days lost due to employee absence. High absenteeism can signal low morale or workplace problems.
Absenteeism (%) = (Number of Absence Days ÷ Total Working Days) × 100
缺勤率表示因员工缺勤而损失的工作日比例。高缺勤率可能表明士气低落或存在工作场所问题。
缺勤率 (%) = (缺勤天数 ÷ 总工作天数) × 100
Labour turnover rate shows the percentage of the workforce that leaves a business over a period. It helps assess staff retention.
Labour Turnover (%) = (Number of Staff Leaving ÷ Average Number of Staff) × 100
劳动力周转率显示在一段时间内离开企业的员工百分比。它有助于评估员工留任情况。
劳动力周转率 (%) = (离职员工人数 ÷ 平均员工人数) × 100
10. Cost-plus Pricing | 成本加成定价法
Cost-plus pricing is a simple method where a business adds a fixed mark-up percentage to the unit cost of a product to determine its selling price.
Selling Price = Unit Cost + (Mark-up Percentage × Unit Cost)
成本加成定价法是一种简单的方法，企业在产品的单位成本基础上增加一个固定的加成百分比来确定售价。
售价 = 单位成本 + (加成百分比 × 单位成本)
This can also be rearranged using a multiplier. For example, a 20% mark-up gives a multiplier of 1.2.
Selling Price = Unit Cost × (1 + Mark-up Percentage)
这也可以用乘数重新排列。例如，20% 的加成给出乘数 1.2。
售价 = 单位成本 × (1 + 加成百分比)
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