Year 7 Cambridge Business: Quick Reference Handbook of Formulas and Principles | 剑桥七年级商务：公式定理速查手册

📚 Year 7 Cambridge Business: Quick Reference Handbook of Formulas and Principles | 剑桥七年级商务：公式定理速查手册

Welcome to your essential quick reference handbook for Year 7 Cambridge Business. This guide summarises the key formulas, principles and concepts that will support your learning and revision. Use it to check your understanding of profit, costs, break-even, demand and supply, and more. Each section presents a formula or rule with clear explanations to help you succeed in your studies.

欢迎使用这本七年级剑桥商务必备速查手册。本指南总结了关键的公式、原理和概念，为您的学习和复习提供支持。请用它来检查您对利润、成本、盈亏平衡、需求与供给等知识的理解。每一节都以清晰的解释呈现一个公式或法则，助您学业成功。

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1. The Profit Formula | 利润公式

Profit represents the reward for taking business risks. It is calculated by deducting total costs from total revenue. This is the most fundamental measure of business success.

利润代表承担商业风险的回报。它通过从总收入中扣除总成本来计算。这是衡量企业成功的最基本指标。

Profit = Total Revenue – Total Cost

If revenue exceeds costs, the business makes a profit; if costs exceed revenue, it makes a loss. Profit can be reinvested into the business or distributed to owners as dividends.

如果收入超过成本，企业就盈利；如果成本超过收入，企业就亏损。利润可以再投资于企业或作为股息分给所有者。

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2. Revenue Calculation | 收入计算

Total revenue is the money a business receives from selling its goods or services. It depends on the selling price and the quantity sold. Revenue is sometimes called ‘sales’ or ‘turnover’.

总收入是企业销售商品或服务所收到的款项。它取决于售价和销售数量。收入有时也被称为’销售额’或’营业额’。

Total Revenue = Selling Price per Unit × Quantity Sold

For example, if a shop sells 50 T-shirts at $10 each, total revenue equals $500. Increasing either price or quantity sold will raise revenue.

例如，如果一家商店以每件10美元的价格售出50件T恤，总收入就是500美元。提高价格或增加销售数量都会提高收入。

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3. Cost Classification | 成本分类

Businesses face different types of costs. Understanding them is essential for pricing and profit planning. Costs are typically divided into fixed and variable categories.

企业面临不同类型的成本。理解这些成本对定价和利润规划至关重要。成本通常分为固定成本和可变成本。

Fixed costs stay the same regardless of output, such as rent and salaries. Variable costs change directly with the level of production, such as raw materials and packaging.

固定成本不随产量变化，如租金和工资。可变成本直接随生产水平变化，如原材料和包装。

Total Cost = Fixed Cost + (Variable Cost per Unit × Quantity)

To set profitable prices, a business must know both types of cost. For instance, if fixed costs are $2,000 and variable cost per unit is $3, then making 1,000 units gives a total cost of $2,000 + ($3 × 1,000) = $5,000.

要设定盈利价格，企业必须了解这两种成本。例如，如果固定成本为2,000美元，单位可变成本为3美元，那么生产1,000单位的总成本为2,000 + (3 × 1,000) = 5,000美元。

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4. Break-even Point | 盈亏平衡点

The break-even point is the level of sales at which total revenue equals total costs, resulting in neither profit nor loss. It is a critical target for new businesses.

盈亏平衡点是指总收入等于总成本的销售量水平，此时既不盈利也不亏损。这是新企业的一个关键目标。

Break-even Point (units) = Fixed Costs ÷ (Selling Price per Unit – Variable Cost per Unit)

The denominator is called the contribution per unit. It shows how much each unit sold contributes to covering fixed costs after variable costs are paid.

分母被称为单位贡献毛利。它显示了每销售一单位产品在支付可变成本后能为覆盖固定成本做出多少贡献。

For example, if fixed costs are $4,000, the selling price is $20 and the variable cost per unit is $12, the break-even point is 4,000 ÷ (20 – 12) = 500 units.

例如，如果固定成本为4,000美元，售价为20美元，单位可变成本为12美元，则盈亏平衡点为4,000 ÷ (20 – 12) = 500 单位。

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5. Contribution Margin | 贡献毛利

Contribution margin is the amount remaining from sales revenue after all variable costs have been deducted. It contributes to covering fixed costs and then generating profit.

贡献毛利是销售收入扣除所有可变成本后剩余的金额。它用于覆盖固定成本，然后创造利润。

Contribution per Unit = Selling Price per Unit – Variable Cost per Unit

Total contribution can also be calculated: Total Contribution = Total Revenue – Total Variable Costs. A high contribution margin means a product helps cover fixed costs faster.

总贡献毛利也可计算：总贡献毛利 = 总收入 – 总可变成本。较高的贡献毛利率意味着产品能更快覆盖固定成本。

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Published by TutorHao | Year 7 商务 Revision Series | aleveler.com

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