📚 Year 7 AQA Business: Formula & Theorem Quick Reference Guide | 7年级AQA商务：公式定理速查手册
Welcome to your essential quick reference guide for the Year 7 AQA Business course. This handbook gathers all the key formulas and fundamental theorems you need to memorise and apply. Use it alongside your class notes to test yourself and build confidence before assessments.
欢迎使用7年级AQA商务课程必备速查手册。本手册汇总了你需要记忆和应用的所有关键公式和基本定理。结合课堂笔记使用，可以在评估前自我测试、建立信心。
1. Revenue | 收入
Revenue is the total income a business receives from selling its products or services over a period of time. It is sometimes called sales turnover or simply sales.
收入是企业在特定时期内销售产品或服务获得的总收入，有时也称为销售额或营业额。
Revenue = Selling Price per Unit × Quantity Sold
For example, a bookshop sells 120 novels at £7 each. Its revenue is 120 × £7 = £840.
例如，一家书店以每本7英镑的价格售出120本小说，其收入为 120 × 7 = 840 英镑。
2. Types of Costs: Fixed and Variable Costs | 成本类型：固定成本与可变成本
Costs are the expenses a business must pay to operate. They can be classified into fixed costs, which stay the same regardless of output, and variable costs, which change with the level of production.
成本是企业运营必须支付的费用，可分为固定成本（不随产出变化）和可变成本（随生产水平变化）。
Rent, insurance, and management salaries are typical fixed costs. Raw materials, packaging, and direct labour are variable costs.
租金、保险和管理人员工资是典型的固定成本。原材料、包装和直接人工则是可变成本。
Total Cost = Fixed Costs + Variable Costs
If a bakery has fixed costs of £500 per month and variable costs of £1.50 per loaf for 400 loaves, total cost = £500 + £600 = £1,100.
如果一家面包店每月固定成本500英镑，每块面包可变成本1.50英镑，生产400块，总成本 = 500 + 600 = 1100英镑。
3. Profit | 利润
Profit is the financial gain a business makes when its revenue is greater than its total costs. It is a key measure of success.
利润是当企业收入大于总成本时获得的财务收益，是衡量成功的关键指标。
Profit = Total Revenue – Total Costs
If total revenue is £3,000 and total costs are £2,400, the profit is £600. If costs exceed revenue, the business makes a loss.
如果总收入为3000英镑，总成本为2400英镑，利润为600英镑。如果成本超过收入，企业就会亏损。
4. Gross Profit and Net Profit | 毛利润与净利润
Gross profit shows how efficiently a business turns its purchases or production into sales. It is calculated before other overheads are deducted.
毛利润显示了企业将采购或生产转化为销售的效率，在扣除其他间接费用之前计算。
Gross Profit = Revenue – Cost of Sales
Net profit is the profit remaining after all operating expenses, interest and taxes are paid. It is often called the bottom line.
净利润是支付所有运营费用、利息和税款后剩余的利润，通常称为底线利润。
Net Profit = Gross Profit – Other Expenses
If a business has revenue of £5,000, cost of sales £2,000 and other expenses £1,500, then gross profit = £3,000 and net profit = £1,500.
如果企业收入5000英镑，销售成本2000英镑，其他费用1500英镑，那么毛利润为3000英镑，净利润为1500英镑。
5. Profit Margins | 利润率
Profit margins express profit as a percentage of revenue. They let you compare performance across different periods or businesses.
利润率将利润表示为收入的百分比，可用于比较不同时期或不同企业的业绩。
Gross Profit Margin = (Gross Profit ÷ Revenue) × 100%
Net Profit Margin = (Net Profit ÷ Revenue) × 100%
For example, with a gross profit of £3,000 and revenue of £5,000, the gross profit margin is (3,000 ÷ 5,000) × 100% = 60%.
例如，毛利润3000英镑，收入5000英镑，毛利率 = (3000 ÷ 5000) × 100% = 60%。
6. Break-even Point
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