📚 Formula Summary Handbook | A-Level OCR 商务：公式汇总手册
Welcome to the ultimate A-Level OCR Business formula summary. This handbook brings together every key quantitative relationship you need to interpret financial statements, assess performance, plan operations and evaluate investment decisions. Keep it close when practising past papers or revising for your examination.
欢迎使用最全面的 A-Level OCR 商务公式汇总手册。本手册汇集了你在解读财务报表、评估业绩、规划运营与评价投资决策时所需的每一个关键定量关系。练习真题或考前复习时，请将它放在手边。
1. Revenue, Costs and Profit | 收入、成本与利润
Total Revenue = Selling Price × Quantity Sold
Total revenue is the income generated from selling goods or services before any deductions. It forms the starting point of the income statement.
总收入是销售商品或服务所产生的收入，不扣除任何项目，它是利润表的起点。
Total Variable Costs = Variable Cost per Unit × Quantity Sold
Variable costs change in direct proportion to output. This formula helps firms calculate the total amount of costs that vary with production volume.
可变成本与产出直接成正比变动。这个公式帮助企业计算出随产量变化而变动的成本总额。
Total Costs = Fixed Costs + Total Variable Costs
Total costs represent the sum of all expenses incurred in producing a given level of output. Fixed costs remain constant regardless of output in the short run.
总成本表示生产特定产量所发生的全部费用之和。固定成本在短期内不论产出多少均保持不变。
Profit = Total Revenue − Total Costs
Profit is the positive difference between total revenue and total costs. It is the primary measure of financial success for a business.
利润是总收入与总成本之间的正差额，是衡量企业财务成功与否的首要指标。
Gross Profit = Revenue − Cost of Sales
Gross profit shows how much money is left after covering the direct costs of producing or purchasing the goods sold. It indicates basic trading efficiency.
毛利显示在覆盖生产或购进已售商品的直接成本后还剩下多少资金，反映基本交易效率。
Operating Profit = Gross Profit − Operating Expenses
Operating profit (or operating income) is the profit earned from core business activities before interest and tax. It shows the profitability of normal operations.
营业利润（或称经营收益）是来自核心业务活动的利润，扣除利息和税款之前，展示正常经营的盈利能力。
Net Profit = Total Revenue − Total Costs (including interest and tax)
Net profit is the final ‘bottom line’ after all expenses, interest and taxes have been deducted. It represents the earnings available to shareholders.
净利润是扣除所有费用、利息和税款之后的最终“底线”，代表可供股东分配的收益。
2. Profit Margins and Mark-up | 利润率与加价
Gross Profit Margin = (Gross Profit / Revenue) × 100%
This ratio expresses gross profit as a percentage of revenue. A higher margin indicates better control of production or purchasing costs relative to selling price.
该比率用百分比表示毛利占收入的比重。毛利率越高，说明相对于售价，企业对生产或采购成本的控制越好。
Operating Profit Margin = (Operating Profit / Revenue) × 100%
Operating margin reveals how much operating profit is generated from each pound of sales. It reflects both cost of sales and overhead efficiency.
营业利润率揭示每一英镑销售收入能产生多少营业利润，同时反映销售成本和间接费用的效率。
Net Profit Margin = (Net Profit / Revenue) × 100%
Net profit margin tells stakeholders the percentage of revenue that ends up as final profit. It takes account of all business costs, including interest and tax.
净利润率告诉利益相关者最终化为净利润的收入百分比，它考虑了包括利息和税款在内的所有企业成本。
Mark-up = (Gross Profit / Cost of Sales) × 100%
Mark-up shows how much is added to the cost of goods sold to arrive at the selling price. It is often used in pricing decisions by retailers.
加价率表示在销售成本上加了多少来得出售价，零售商常将其用于定价决策。
3. Return on Capital Employed (ROCE) | 资本回报率
ROCE = (Operating Profit / Capital Employed) × 100%
ROCE measures the efficiency with which a business uses its long-term capital to generate profit. It is a fundamental measure of profitability and return on investment.
ROCE 衡量企业运用长期资本获取利润的效率，是评价盈利能力和投资回报的基本指标。
Capital Employed = Total Equity + Non-current Liabilities (or Total Assets − Current Liabilities)
Capital employed represents the total capital invested in the business for the long term. Both definitions are accepted in OCR examinations; check which one is used in the question.
资本雇用量代表长期投入企业的资本总额。OCR 考试中两种定义均可接受，答题时需注意题目采用哪一种。
4. Liquidity Ratios | 流动性比率
Current Ratio = Current Assets / Current Liabilities
The current ratio indicates whether a business has enough short-term assets to cover its short-term debts. It is usually expressed as a ratio (e.g. 1.8:1).
流动比率反映企业是否有足够的短期资产偿还短期债务，通常以比率形式表示（如 1.8:1）。
Acid Test Ratio = (Current Assets − Inventories) / Current Liabilities
Also called the quick ratio, it removes inventories from current assets because stock may be slow to convert into cash. A stricter measure of liquidity.
也称速动比率，它从流动资产中剔除存货，因为存货变现可能较慢，是更严格的流动性衡量标准。
5. Gearing and Interest Cover | 杠杆比率与利息保障倍数
Gearing (%) = [Non-current Liabilities / (Total Equity + Non-current Liabilities)] × 100%
Gearing shows the proportion of a firm’s capital that comes from long-term debt. A higher percentage indicates more risk but also potential for higher returns to equity.
杠杆比率显示企业资本中来自长期债务的比重。百分比越高，风险越大，但也可能为股东带来更高回报。
Interest Cover = Operating Profit / Interest Payable
Interest cover measures how easily the business can pay its interest obligations from operating profits. A ratio of less than 1 indicates that operating profit is insufficient to cover interest.
利息保障倍数衡量企业以营业利润支付利息义务的容易程度。倍数小于 1 意味着营业利润不足以支付利息。
6. Labour and Operational Efficiency | 劳动力与运营效率
Labour Productivity = Output per Period / Number of Employees
This formula measures the average output contributed by each worker. Improvements suggest better training, motivation or technology.
该公式衡量每位员工的平均产出。提升劳动生产率往往意味着培训、激励或技术更优。
Labour Turnover (%) = (Number of Staff Leaving / Average Number of Staff) × 100%
Labour turnover indicates the rate at which employees leave the business. High turnover can signal dissatisfaction and high recruitment costs.
劳动力流失率表示员工离开企业的速度。流失率高可能意味着员工不满和招聘成本高昂。
Absenteeism (%) = (Average Number of Employees Absent per Day / Total Number of Employees) × 100%
Absenteeism measures the proportion of staff absent on an average day. It is an important indicator of employee engagement and motivation.
缺勤率衡量平均每天缺勤员工的比例，是员工投入度与激励程度的重要指标。
Capacity Utilisation (%) = (Actual Output / Maximum Possible Output) × 100%
Capacity utilisation shows how closely a firm is operating to its maximum potential output. It helps in assessing the efficiency of resource use.
产能利用率反映企业实际产出接近最大潜在产出的程度，有助于评估资源使用效率。
Unit Cost (Average Cost) = Total Costs / Units of Output
Unit cost gives the average cost of producing one unit. It is vital for pricing decisions and analysing economies of scale.
单位成本给出生产一件产品的平均成本，对定价决策和规模经济分析至关重要。
7. Break-even and Contribution Analysis | 盈亏平衡与贡献分析
Contribution per Unit = Selling Price − Variable Cost per Unit
Contribution is the amount each unit sold contributes towards covering fixed costs and, once they are covered, towards profit.
单位贡献指每销售一件产品能为覆盖固定成本所做的贡献，在固定成本被完全覆盖后即成为利润。
Total Contribution = Contribution per Unit × Quantity Sold (or Total Revenue − Total Variable Costs)
Total contribution is the sum available to cover all fixed costs. It can be calculated on a unit basis or from cost totals.
总贡献是可用于覆盖全部固定成本的总额，可按单位计算或通过收入减去总可变成本求出。
Break-even Output = Fixed Costs / Contribution per Unit
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