A-Level WJEC Business: Calculation Practice | A-Level WJEC 商务：计算题专项训练

📚 A-Level WJEC Business: Calculation Practice | A-Level WJEC 商务：计算题专项训练

This article provides intensive calculation practice for WJEC A-Level Business, covering all the quantitative techniques you need to master. From break-even analysis to investment appraisal, every formula is explained with worked examples and paired bilingual explanations to strengthen your understanding and exam technique.

本文为WJEC A-Level商务提供计算题专项训练，涵盖所有需要掌握的量化方法。从盈亏平衡分析到投资评估，每个公式都通过示例讲解，并配以中英文双语解释，巩固你的理解与考试技巧。

1. Break-Even Point and Margin of Safety | 盈亏平衡点与安全边际

Break-even analysis identifies the sales volume at which total revenue equals total costs, resulting in zero profit. The break-even point (BEP) in units is found using: BEP (units) = Total Fixed Costs ÷ (Selling Price per unit – Variable Cost per unit).

盈亏平衡分析可以找出总收入等于总成本、利润为零的销售量。盈亏平衡点（单位）的计算公式为：BEP（单位）= 总固定成本 ÷ (单位售价 – 单位变动成本)。

Margin of safety measures how far sales can fall before the business reaches its break-even point. Margin of Safety (units) = Actual Sales Units – Break-Even Units. Expressed as a percentage: Margin of Safety (%) = (Margin of Safety units ÷ Actual Sales units) × 100.

安全边际衡量在达到盈亏平衡点之前销售额可以下降多少。安全边际（单位）= 实际销售单位 – 盈亏平衡单位。以百分比表示：安全边际（%）= (安全边际单位 ÷ 实际销售单位) × 100。

Example: Fixed costs £40,000, selling price £15 per unit, variable cost £7 per unit. Contribution per unit = £15 – £7 = £8. BEP =

Published by TutorHao | A-Level 商务 Revision Series | aleveler.com

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