📚 Year 7 AQA Business: Formula & Theorem Quick Reference | AQA七年级商务：公式定理速查手册
Welcome to your essential quick reference handbook for Year 7 AQA Business. Here you will find the key formulas and theorems you need to master, from calculating profit to analysing break-even points. Each formula is clearly explained with simple language and is followed by its Chinese translation to support bilingual learning.
欢迎使用七年级 AQA 商务课程必备公式定理速查手册。这里汇集了您需要掌握的关键公式与定理，从利润计算到盈亏平衡分析，每一条公式都用简单的语言进行解释，并配有中文翻译，支持双语学习。
1. Revenue Calculation | 收入计算
Revenue is the total amount of money a business receives from selling its goods or services. It is a key figure for any business because it shows the sales income before any costs are deducted.
收入是企業从销售商品或服务中收到的总金额。对任何企业来说，收入都是一个关键数字，因为它显示了在扣除任何成本之前的销售收入。
Revenue = Selling Price per Unit × Quantity Sold
For example, if a shop sells 100 t-shirts at £10 each, the revenue is 100 × £10 = £1,000.
例如，如果一家商店以每件10英镑的价格售出100件T恤，收入为 100 × £10 = 1,000 英镑。
2. Total Costs | 总成本
Total costs are all the expenses a business has to pay in order to produce and sell its products. These costs are divided into fixed costs and variable costs.
总成本是指企业为生产和销售产品而必须支付的全部费用。这些成本分为固定成本和可变成本。
Total Costs = Fixed Costs + Variable Costs
Fixed costs remain the same regardless of output (e.g. rent), while variable costs change directly with the level of production (e.g. raw materials).
固定成本不随产量的变化而变化（如租金），而可变成本直接随生产水平的变化而变化（如原材料）。
3. Profit | 利润
Profit is the money left over after all costs have been deducted from revenue. It measures the financial success of a business.
利润是从收入中扣除所有成本后剩下的钱。它衡量企业的财务成功程度。
Profit = Revenue − Total Costs
If a business has revenue of £5,000 and total costs of £3,500, the profit is £5,000 − £3,500 = £1,500.
如果一家企业的收入为5,000英镑，总成本为3,500英镑，则利润为 5,000 − 3,500 = 1,500 英镑。
4. Break-even Point (Units) | 盈亏平衡点（单位）
The break-even point in units tells a business how many items it must sell to cover all its costs, with no profit or loss. At this point, total revenue equals total costs.
以单位计量的盈亏平衡点告诉企业必须销售多少件产品才能覆盖所有成本，此时不盈不亏。在盈亏平衡点，总收入等于总成本。
Break-even Point (units) = Fixed Costs ÷ (Selling Price per Unit − Variable Cost per Unit)
Where Fixed Costs (FC) are costs that do not vary with output, Selling Price per Unit (SP) is the price of one product, and Variable Cost per Unit (VC) is the cost that changes with each unit produced.
其中固定成本（FC）是不随产量变化的成本，单位售价（SP）是一件产品的价格，单位可变成本（VC）是每生产一件产品所变化的成本。
For example, if fixed costs are £2,000, the selling price is £15 per unit and variable cost is £10 per unit, the break-even quantity = 2,000 ÷ (15 − 10) = 400 units.
例如，如果固定成本为2,000英镑，单位售价为15英镑，单位可变成本为10英镑，则盈亏平衡数量 = 2,000 ÷ (15 − 10) = 400 件。
5. Break-even Point (Sales Value) | 盈亏平衡点（销售额）
Once the break-even quantity is known, the business can calculate the break-even sales value, which is the amount of revenue needed to break even.
一旦知道盈亏平衡数量，企业就可以计算盈亏平衡销售额，即达到收支平衡所需的收入额。
Break-even Sales Value (£) = Break-even Point (units) × Selling Price per Unit
Alternatively, the break-even sales value can be found directly using the contribution margin ratio (C/S ratio).
或者，也可以直接使用贡献毛利率（C/S比率）计算盈亏平衡销售额。
Break-even Sales Value (£) = Fixed Costs ÷ ((Selling Price per Unit − Variable Cost per Unit) ÷ Selling Price per Unit)
The term (SP − VC) ÷ SP is the C/S ratio. For instance, with SP = £15, VC = £10, the ratio is (5 ÷ 15) = 0.3333. Then break-even sales = £2,000 ÷ 0.3333 = £6,000.
(SP − VC) ÷ SP 就是 C/S 比率。例如，SP = 15英镑，VC = 10英镑，比率 = (5 ÷ 15) = 0.3333。那么盈亏平衡销售额 = 2,000 ÷ 0.3333 = 6,000 英镑。
6. Margin of Safety | 安全边际
The margin of safety shows how much sales can fall before the business starts making a loss. It is the difference between actual sales and break-even sales.
安全边际显示在企業开始亏损之前，销售额可以下降多少。它是实际销售额与盈亏平衡销售额之间的差额。
Margin of Safety (units) = Actual Sales (units) − Break-even Point (units)
Margin of Safety (£) = Actual Sales (£) − Break-even Sales (£)
A higher margin of safety means lower risk. For example, if actual sales are 700 units and break-even is 400 units, the margin of safety is 300 units.
安全边际越高，风险越低。例如，如果实际销售量为700件，盈亏平衡点为400件，则安全边际为300件。
7. Gross Profit | 毛利
Gross profit is the profit a business makes after deducting the direct costs of producing its goods or services (cost of sales). It does not yet take into account other operating expenses.
毛利是企業在扣除生产商品或服务的直接成本（销售成本）后所获得的利润。它尚未考虑其他运营费用。
Gross Profit = Revenue − Cost of Sales
If a business sells goods for £10,000 and the cost of sales is £6,000, the gross profit is £4,000.
如果一家企业销售商品获得10,000英镑，销售成本为6,000英镑，则毛利为4,000英镑。
8. Net Profit | 净利
Net profit is the final profit after all expenses have been deducted, including operating costs such as rent, salaries and marketing. It is often called the ‘bottom line’.
净利是扣除所有费用后的最终利润，包括租金、工资和营销等运营成本。它通常被称为“底线”。
Net Profit = Gross Profit − Operating Expenses
Another way to calculate net profit is: Net Profit = Revenue − Total Costs (where total costs include all fixed and variable costs).
另一种计算净利的方法是：净利 = 收入 − 总成本（其中总成本包括所有固定和可变成本）。
9. Gross Profit Margin | 毛利率
The gross profit margin shows the percentage of revenue that remains as gross profit. It helps a business compare profitability over time or against competitors.
毛利率显示收入中保留为毛利的百分比。它帮助企业跨时间比较盈利能力或与竞争对手进行比较。
Gross Profit Margin (%) = (Gross Profit ÷ Revenue) × 100
For a gross profit of £4,000 and revenue of £10,000, the gross profit margin is (4,000 ÷ 10,000) × 100 = 40%. This means 40p of every £1 of sales is gross profit.
若毛利为4,000英镑，收入为10,000英镑，则毛利率为 (4,000 ÷ 10,000) × 100 = 40%。这意味着每1英镑销售额中有40便士是毛利。
10. Net Profit Margin | 净利率
Net profit margin measures the percentage of revenue that becomes net profit. It gives a clear picture of overall efficiency after all costs.
净利率衡量收入中转化为净利润的百分比。它清晰地反映了扣除所有成本后的整体效率。
Net Profit Margin (%) = (Net Profit ÷ Revenue) × 100
If net profit is £1,500 and revenue is £10,000, the net profit margin is (1,500 ÷ 10,000) × 100 = 15%. A higher margin suggests better cost control.
如果净利为1,500英镑，收入为10,000英镑，则净利率为 (1,500 ÷ 10,000) × 100 = 15%。利润率越高，说明成本控制越好。
11. Mark-up | 加成定价
Mark-up is the amount added to the cost price of a product to determine its selling price. It is usually expressed as a percentage.
加成是在产品成本价上增加的金额，用以确定售价。它通常以百分比表示。
Mark-up (%) = ((Selling Price per Unit − Cost Price per Unit) ÷ Cost Price per Unit) × 100
For instance, if a product costs £8 to buy and the business sells it for £12, the mark-up is ((12 − 8) ÷ 8) × 100 = 50%.
例如，如果一件产品的成本为8英镑，企业以12英镑出售，则加成率为 ((12 − 8) ÷ 8) × 100 = 50%。
12. Simple Interest | 单利
Simple interest is used when a business borrows or saves money. Interest is calculated only on the original principal amount.
单利在企业借款或存款时使用。利息仅根据原始本金计算。
Simple Interest = Principal × Rate × Time
Principal (P) is the original sum, Rate (R) is the interest rate per year (as a decimal), and Time (T) is the number of years. For example, £1,000 at 5% for 3 years: Interest = 1,000 × 0.05 × 3 = £150.
本金（P）是原始金额，利率（R）是年利率（以小数表示），时间（T）是年数。例如，本金1,000英镑，年利率5%，期限3年：利息 = 1,000 × 0.05 × 3 = 150 英镑。
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