📚 CCEA Year 7 Business: Quick Reference Formula & Theorem Handbook | CCEA 七年级商务：公式定理速查手册
Welcome to the Year 7 CCEA Business Studies Quick Reference Handbook. This guide covers the essential formulas and key economic principles you need to master at Key Stage 3. Understanding these building blocks will help you analyse how businesses work and make smart financial decisions.
欢迎使用 CCEA 七年级商务学习速查手册。本指南涵盖了关键阶段 3 需要掌握的基本公式和核心经济原理。理解这些基石将帮助你分析企业运作方式并做出明智的财务决策。
1. Revenue Formula | 收入公式
Revenue is the total income a business receives from selling its goods or services.
收入是一家企业通过销售其商品或服务获得的总收入。
The formula for revenue is:
收入的计算公式是：
Revenue = Selling Price × Quantity Sold
Example: A bakery sells 200 cupcakes at £1.50 each. Revenue = £1.50 × 200 = £300.
示例：一家面包店以每个1.50英镑的价格售出200个纸杯蛋糕。收入 = 1.50 × 200 = 300英镑。
2. Total Costs Formula | 总成本公式
Total costs are all the expenses a business pays to produce and sell its products. They are split into fixed costs and variable costs.
总成本是企业在生产和销售产品过程中支付的所有费用。它们分为固定成本和可变成本。
The formula is:
公式是：
Total Costs = Fixed Costs + Variable Costs
Fixed costs do not change with output (e.g. rent), while variable costs rise as more is produced (e.g. raw materials).
固定成本不随产量变化（如租金），而可变成本随着产量增加而上升（如原材料）。
3. Profit Formula | 利润公式
Profit is the money left over after all costs have been subtracted from revenue. It measures business success.
利润是从收入中扣除所有成本后剩余的金额，它衡量了企业的成功程度。
The formula is:
公式是：
Profit = Total Revenue − Total Costs
If total revenue is £500 and total costs are £350, profit = £500 − £350 = £150. A negative result means a loss.
如果总收入为 500 英镑，总成本为 350 英镑，则利润 = 500 − 350 = 150 英镑。负值表示亏损。
4. Average Cost (Unit Cost) | 平均成本（单位成本）
Average cost tells us how much it costs to make one unit of the product. It helps businesses set prices.
平均成本告诉我们生产一个单位产品的成本是多少，它帮助企业制定价格。
The formula is:
公式是：
Average Cost = Total Cost ÷ Quantity Produced
Example: total cost = £800, quantity produced = 400 T-shirts. Average cost = £800 ÷ 400 = £2 per T-shirt.
示例：总成本 = 800 英镑，产量 = 400 件 T 恤。平均成本 = 800 ÷ 400 = 每件 T 恤 2 英镑。
5. Breakeven Point | 盈亏平衡点
The breakeven point is the level of sales where total revenue equals total costs, so the business makes neither profit nor loss.
盈亏平衡点是指总收入等于总成本的销售水平，此时企业既不盈利也不亏损。
The formula for breakeven quantity is:
盈亏平衡产量公式为：
Breakeven Quantity = Fixed Costs ÷ (Selling Price per Unit − Variable Cost per Unit)
The term in brackets is called contribution per unit—the amount each sale contributes towards covering fixed costs.
括号中的部分称为单位边际贡献——即每笔销售为覆盖固定成本所贡献的金额。
Example: Fixed costs £400, selling price £5, variable cost £3 per unit. Breakeven quantity = £400 ÷ (£5 − £3) = £400 ÷ £2 = 200 units.
示例：固定成本 400 英镑，售价每单位 5 英镑，可变成本每单位 3 英镑。盈亏平衡产量 = 400 ÷ (5 − 3) = 400 ÷ 2 = 200 单位。
6. Profit Margin | 利润率
Profit margin shows what percentage of revenue becomes profit. It helps compare how efficient a business is.
利润率显示收入中有多大比例转化为利润，有助于比较企业的效率。
The formula is:
公式是：
Profit Margin (%) = (Profit ÷ Revenue) × 100
If a business has a revenue of £1,000 and profit of £250, profit margin = (£250 ÷ £1,000) × 100 = 25%.
如果一家企业收入为 1,000 英镑，利润为 250 英镑，则利润率 = (250 ÷ 1000) × 100 = 25%。
7. Simple Interest | 单利
When a business saves money or borrows money, simple interest is calculated on the original principal only.
当企业储蓄或借款时，单利仅根据初始本金计算。
Formula:
公式：
Simple Interest = Principal × Rate × Time
Principal is the starting amount, rate is the percentage (as decimal), and time is in years.
本金是初始金额，利率以小数表示，时间以年为单位。
Example: £500 deposited at 2% per year for 3 years. Interest = £500 × 0.02 × 3 = £30.
示例：以年利率 2% 存入 500 英镑，为期 3 年。利息 = 500 × 0.02 × 3 = 30 英镑。
8. Budget Position (Surplus or Deficit) | 预算状况（盈余或赤字）
A budget shows expected income and planned spending. The budget position formula helps see if there is money left over.
预算显示了预期收入和计划支出。预算状况公式有助于查看是否还有剩余资金。
Budget Position = Total Income − Total Expenditure
If the result is positive, it is a surplus; if negative, it is a deficit.
如果结果为正，即为盈余；如果为负，即为赤字。
9. Law of Demand | 需求定律
The Law of Demand states that, all else being equal, as the price of a good or service increases, the quantity demanded decreases, and vice versa.
需求定律指出，在其他条件不变的情况下，随着商品或服务价格上升，需求量下降；反之亦然。
This inverse relationship creates a downward-sloping demand curve.
这种反向关系形成了一条向下倾斜的需求曲线。
10. Law of Supply | 供给定律
The Law of Supply states that, all else being equal, as the price of a good or service increases, the quantity supplied increases.
供给定律指出，在其他条件不变的情况下，随着商品或服务价格上升，供给量也随之上升。
This positive relationship creates an upward-sloping supply curve.
这种正向关系形成了一条向上倾斜的供给曲线。
11. Opportunity Cost Principle | 机会成本原则
Opportunity cost is the value of the next best alternative that you give up when making a choice. It is a fundamental economic theorem.
机会成本是你在做出选择时所放弃的次优替代方案的价值，这是一条基本经济学定理。
There is no single mathematical formula, but the concept can be expressed as: Opportunity cost = what is sacrificed / what is gained. It reminds us that resources are scarce.
虽然没有单一的数学公式，但概念可以表达为：机会成本 = 被牺牲的东西 / 获得的东西。它提醒我们资源是稀缺的。
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