📚 Year 7 CIE Business: Formulas & Key Principles Quick Reference | Year 7 CIE 商务：公式定理速查手册
This quick reference handbook brings together the most important formulas and economic principles you will encounter in the Year 7 CIE Business course. From calculating profit and break-even output to understanding the laws of supply and demand, these tools help you analyse business performance and make informed decisions. Use this guide to revise key calculations and to build a solid foundation for future topics.
本速查手册汇集了 Year 7 CIE 商务课程中最重要的公式和经济原理。从计算利润、盈亏平衡点到理解供需定律，这些工具能帮助你分析企业绩效并作出明智决策。使用本指南可快速复习关键计算，并为后续学习打下坚实基础。
1. Profit Formula | 利润公式
Profit is the financial reward a business earns when the revenue from selling goods or services is greater than all the costs involved in producing them. The fundamental profit equation is:
Profit = Total Revenue − Total Costs
If total costs exceed total revenue, the business makes a loss. Profit can be reinvested to grow the business or distributed to owners as a return on their investment.
利润是企业通过销售产品或服务获得的收入超过全部生产成本所带来的财务回报。基本利润公式为：
利润 = 总收入 − 总成本
如果总成本大于总收入，企业就会亏损。利润可以再投资以扩大经营，也可以作为投资回报分配给所有者。
2. Total Revenue | 总收入
Total revenue (also called sales revenue or turnover) is the income a business generates from selling its products. It is calculated by multiplying the selling price per unit by the quantity sold:
Total Revenue = Selling Price per Unit × Quantity Sold
Revenue does not account for costs; it is simply the money flowing into the business from sales. Increasing the selling price, selling more units, or both can raise total revenue.
总收入（也称销售收入或营业额）是企业通过销售产品获得的收入。计算公式为：
总收入 = 单位售价 × 销售数量
收入不考虑成本，它仅仅是企业从销售中收到的资金。提高售价、增加销售数量或两者同时提升都可以增加总收入。
3. Total Costs | 总成本
Total costs are the sum of all expenses a business faces when producing goods or services. They are split into two categories:
Total Costs = Fixed Costs + Variable Costs
Fixed costs do not change with output (e.g. rent, insurance). Variable costs rise or fall directly with the level of production (e.g. raw materials, packaging). Understanding this split helps managers control spending.
总成本是企业在生产产品或服务过程中产生的全部费用总和，分为两类：
总成本 = 固定成本 + 变动成本
固定成本不随产量变化（如租金、保险），变动成本则与产量直接相关（如原材料、包装）。理解这种分类有助于管理者控制开支。
4. Break-even Point | 盈亏平衡点
The break-even point is the level of output at which total revenue equals total costs — the business makes neither a profit nor a loss. It is calculated using the contribution per unit (selling price minus variable cost per unit):
Break-even Output (units) = Fixed Costs ÷ (Selling Price per Unit − Variable Cost per Unit)
Every unit sold beyond the break-even point generates profit. This analysis helps businesses set sales targets and evaluate risk.
盈亏平衡点是指总收入等于总成本的产量水平——此时企业既不盈利也不亏损。其计算公式利用每单位贡献（售价减单位变动成本）：
盈亏平衡产量（单位数）= 固定成本 ÷ (单位售价 − 单位变动成本)
超过盈亏平衡点后，每多销售一件产品都会产生利润。这一分析有助于企业设定销售目标并评估风险。
5. Profit Margin | 利润率
Profit margin expresses profit as a percentage of revenue, showing how much of each pound of sales is turned into profit. The formula is:
Profit Margin (%) = (Profit ÷ Revenue) × 100
A higher profit margin indicates better cost control or stronger pricing power. Businesses compare margins over time and against competitors to judge performance.
利润率将利润表示为收入的百分比，显示每一英镑销售收入中有多少转化为利润。计算公式：
利润率 (%) = (利润 ÷ 收入) × 100
利润率越高，说明成本控制越好或定价能力越强。企业通过纵向对比和与竞争对手比较来评估经营表现。
6. Average Cost | 平均成本
Average cost (or unit cost) tells you how much it costs, on average, to produce one unit of output. It is found by dividing total costs by the number of units produced:
Average Cost = Total Cost ÷ Output
As production increases, average cost may fall due to economies of scale — fixed costs are spread over more units. Monitoring average cost helps with pricing and efficiency decisions.
平均成本（单位成本）表示生产一单位产品平均花费多少成本，计算方法为：
平均成本 = 总成本 ÷ 产量
随着产量增加，平均成本可能因规模经济而下降——固定成本被分摊到更多产品上。监控平均成本有助于制定价格和提高效率。
7. Labour Productivity | 劳动生产率
Productivity measures how efficiently inputs are turned into outputs. Labour productivity focuses on the output produced per worker:
Labour Productivity = Total Output ÷ Number of Workers
Improved productivity lowers unit costs and can raise wages or profits. Businesses often invest in training, technology or better equipment to boost productivity.
生产率衡量投入转化为产出的效率。劳动生产率关注每名工人生产的产出：
劳动生产率 = 总产出 ÷ 工人人数
提高生产率可降低单位成本，并可能提高工资或利润。企业常通过培训、技术改进或优化设备来提升生产率。
8. Opportunity Cost Principle | 机会成本原理
Opportunity cost is the value of the next best alternative that is given up when a choice is made. It does not have a single numerical formula but is a vital concept for decision-making. For example, if a business owner invests £10,000 in new machinery, the opportunity cost is the return that money could have earned if placed in a savings account or used in another project.
机会成本是做出选择时所放弃的下一个最佳替代方案的价值。它虽然没有统一的数学公式，却是决策中极其重要的概念。例如，如果企业主投资 10,000 英镑购买新设备，机会成本就是这笔资金若存入银行或投入其他项目本可获得的收益。
Every business decision carries an opportunity cost. Recognising it helps managers weigh trade‑offs and allocate scarce resources wisely.
每项商业决策都隐含着机会成本。认识到机会成本有助于管理者权衡取舍，合理配置稀缺资源。
9. Law of Demand | 需求定律
The law of demand states that, all other factors being equal (ceteris paribus), as the price of a product rises, the quantity demanded by consumers falls, and vice versa. There is an inverse relationship between price and quantity demanded. This is why demand curves typically slope downwards. Reasons include the income effect (people feel poorer when prices rise) and the substitution effect (consumers switch to cheaper alternatives).
需求定律指出，在其他条件不变的情况下，产品价格上升，消费者需求量下降；价格下降，需求量上升。价格与需求量之间存在反向关系。这就是需求曲线通常向下倾斜的原因。背后的原因包括收入效应（价格上涨使人们感觉变穷）和替代效应（消费者转向更便宜的替代品）。
Businesses use this law to predict how sales might change if they adjust their prices.
企业可利用这一定律预测调整价格时销量的可能变化。
10. Law of Supply | 供给定律
The law of supply states that, ceteris paribus, as the price of a product increases, the quantity supplied by producers also increases. There is a direct relationship between price and quantity supplied, giving the supply curve its upward slope. Higher prices make production more profitable, encouraging existing firms to produce more and new firms to enter the market.
供给定律指出，在其他条件不变的情况下，产品价格上升，生产者供给量也随之增加。价格与供给量之间存在正向关系，因此供给曲线向上倾斜。较高的价格使生产更有利可图，激励现有企业增加产量，并吸引新企业进入市场。
Together with the law of demand, the law of supply helps explain how market prices are determined.
与需求定律相结合，供给定律有助于解释市场价格是如何形成的。
11. Summary Table of Key Formulas | 关键公式汇总表
The table below collects the main formulas and principles covered in this handbook for quick revision. Each row shows the English expression, a Chinese translation and a short note.
下表汇总了本手册所涉及的主要公式和原理，每行均列出英文表达式、中文翻译及简要说明。
| Formula (English) | 中文公式 | Note / 说明 |
|---|---|---|
| Profit = Total Revenue − Total Costs | 利润 = 总收入 − 总成本 | Measures financial success / 衡量财务成功 |
| Total Revenue = Selling Price × Quantity | 总收入 = 单价 × 销量 | Income from sales / 销售收入 |
| Total Costs = Fixed Costs + Variable Costs | 总成本 = 固定成本 + 变动成本 | All expenses combined / 全部费用之和 |
| Break-even Output = Fixed Costs ÷ (Price − Variable Cost per Unit) | 盈亏平衡产量 = 固定成本 ÷ (单价 − 单位变动成本) | Output where profit = 0 / 利润为零的产量 |
| Profit Margin = (Profit ÷ Revenue) × 100 | 利润率 = (利润 ÷ 收入) × 100 | Profit as a percentage / 利润百分比 |
| Average Cost = Total Cost ÷ Output | 平均成本 = 总成本 ÷ 产量 | Cost per unit / 每单位成本 |
| Labour Productivity = Output ÷ Number of Workers | 劳动生产率 = 总产出 ÷ 工人人数 | Efficiency measure / 效率指标 |
| Opportunity Cost Principle | 机会成本原理 | Value of next best alternative / 次优选择的价值 |
| Law of Demand (Price ↑ ⇒ Qd ↓) | 需求定律（价格↑ ⇒ 需求量↓） | Inverse relationship / 反向关系 |
| Law of Supply (Price ↑ ⇒ Qs ↑) | 供给定律（价格↑ ⇒ 供给量↑） | Direct relationship / 正向关系 |
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