Year 7 CIE Business Studies Formula & Theorem Quick Reference | Year 7 CIE 商务：公式定理速查手册

📚 Year 7 CIE Business Studies Formula & Theorem Quick Reference | Year 7 CIE 商务：公式定理速查手册

Welcome to your Year 7 Business Studies quick reference guide. This handbook compiles all the essential formulas, key terms and fundamental rules you will encounter in the CIE Lower Secondary programme. Use it to revise for tests, complete homework and build a solid foundation for future studies. Keep it handy, and you will always have the business basics at your fingertips.

欢迎使用 Year 7 商务学习速查手册。本手册汇集了你在 CIE 初中阶段将遇到的所有核心公式、关键术语和基本定律。你可以用它复习备考、完成作业，并为未来的学习打下扎实基础。常备手边，商务基础随时可查。

1. Profit Formula | 利润公式

Profit is the amount left over after a business has paid all its costs from its revenue. It tells us whether a business is making money.

利润是企业用收入支付所有成本后剩下的金额，它告诉我们企业是否在赚钱。

Profit = Revenue − Total Costs

Revenue is the money earned from selling goods or services. Total costs include all expenses like materials, wages and rent. A positive profit means success; a negative result is a loss.

收入是销售产品或服务所赚的钱。总成本包括材料、工资和租金等所有开支。正利润代表成功，负结果则是亏损。

2. Revenue Formula | 收入公式

Revenue is the starting point for calculating profit. It shows the total money flowing into the business from sales.

收入是计算利润的起点，显示了销售活动带来的总资金流入。

Revenue = Price per Unit × Quantity Sold

If a shop sells 50 notebooks at £2 each, the revenue is £100. Understanding revenue helps firms set sales targets.

如果一家商店以每本 2 英镑的价格售出 50 本笔记本，收入就是 100 英镑。理解收入有助于企业设定销售目标。

3. Total Costs Breakdown | 总成本分解

Total costs are the sum of all expenses a business pays to run its operations. We split costs into two main groups.

总成本是企业运营所支付的所有费用的总和。我们将成本分为两大类。

Total Costs = Fixed Costs + Variable Costs

Fixed costs do not change with output. Rent and insurance are examples. You pay the same rent even if you make zero products.

固定成本不随产量变动。租金和保险费就是例子。即使零产出，也要支付同样的租金。

Variable costs rise and fall directly with production. Raw materials and packaging are typical variable costs. More output means higher variable spending.

可变成本随生产直接波动。原材料和包装是典型的可变成本。产量越高，可变支出越多。

4. Break-even Point | 盈亏平衡点

The break-even point is the special moment where a business covers exactly all its costs without making a profit or a loss. It is a crucial planning figure.

盈亏平衡点是企业恰好覆盖全部成本、不盈不亏的特殊时刻。它是一个关键的规划数字。

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

The bottom part, selling price minus variable cost, is called contribution. It shows how much each sale puts towards paying fixed costs. Once fixed costs are covered, the business moves into profit.

下部的售价减可变成本被称为贡献。它显示了每一笔销售能为支付固定成本贡献多少。当固定成本被覆盖后，企业便开始盈利。

• Contribution per Unit = Selling Price − Variable Cost per Unit
• 单位贡献 = 售价 − 单位可变成本

5. Profit Margin | 利润率

Profit margin tells us how much of each pound of revenue is turned into profit. A higher margin usually means better efficiency.

利润率告诉我们每一英镑收入中有多少变成了利润。利润率越高，通常意味着效率越高。

Profit Margin = (Profit ÷ Revenue) × 100

If a business earns £5,000 in revenue and makes £500 profit, the margin is (500/5000)×100 = 10%. Managers compare margins over time to track performance.

如果企业收入 5,000 英镑，利润 500 英镑，利润率就是 (500/5000)×100 = 10%。管理者通过对比不同时期的利润率来跟踪业绩。

6. Law of Demand | 需求定律

The law of demand is a fundamental theorem: when the price of a good rises, the quantity demanded usually falls, and vice versa. This happens because consumers look for cheaper alternatives.

需求定律是一条基本定理：当商品价格上涨时，需求量通常下降，反之亦然。这是因为消费者会寻找更便宜的替代品。

We show this relationship with a downward-sloping demand curve. Exceptions are rare for standard goods, but students should remember that price and demand move in opposite directions.

我们用一条向下倾斜的需求曲线展示这种关系。对普通商品而言例外很少，但学生应记住价格与需求反向变动。

7. Law of Supply | 供给定律

The law of supply works the other way. Producers are willing to supply more of a good when its price rises, because higher prices increase profit potential.

供给定律恰好相反。当商品价格上涨时，生产者愿意供应更多，因为高价增加了盈利潜力。

Thus, the supply curve slopes upward. If a bakery can sell cakes for £5 instead of £3, it is likely to bake and offer more cakes.

因此，供给曲线向上倾斜。如果一家面包店能以 5 英镑而非 3 英镑的价格售卖蛋糕，它很可能烘焙并供应更多蛋糕。

8. Opportunity Cost | 机会成本

Opportunity cost is the next best alternative given up when a choice is made. It is one of the most important theorems in business and economics.

机会成本是做出选择时所放弃的次优替代方案。这是商务和经济学中最重要的定理之一。

For a student choosing to study instead of playing football, the opportunity cost is the enjoyment and fitness from the match. For a business using its factory to make chairs instead of tables, the opportunity cost is the profit the tables could have generated.

对于选择学习而非踢足球的学生，机会成本是比赛带来的乐趣与锻炼。对于一家用工厂生产椅子而非桌子的企业，机会成本是桌子本可产生的利润。

9. Adding Value | 附加值

Adding value is the process of turning inputs into a product that customers are willing to pay more for. The formula for added value is simple.

附加值是将投入转化为顾客愿意支付更高价格的产品的过程。附加值的公式很简单。

Added Value = Selling Price − Cost of Raw Materials and Bought-in Components

A carpenter who buys timber for £20 and sells a chair for £60 has added £40 of value. Added value is not the same as profit, because we still need to subtract other costs like labour and electricity.

一位木匠花 20 英镑购买木料，将椅子卖出 60 英镑，便增加了 40 英镑的附加值。附加值不同于利润，因为我们仍需扣除人工、电费等其他成本。

10. Interest Calculations | 利息计算

Businesses often borrow money and must understand how interest works. Simple interest is calculated on the original sum only.

企业经常借贷，必须理解利息如何运作。单利仅按原始本金计算。

Simple Interest = Principal × Rate × Time

If a start-up borrows £1,000 at 5% simple interest for 3 years, the interest payable is £1,000 × 0.05 × 3 = £150. This quick rule helps in comparing loan costs.

如果一家初创企业以 5% 的单利借入 1,000 英镑，期限 3 年，应付利息为 £1,000 × 0.05 × 3 = £150。这一快速法则有助于比较贷款成本。

11. Exchange Rate Conversions | 汇率换算

When a business trades internationally, it uses exchange rates to change one currency into another. The formula depends on the direction.

企业进行国际贸易时，会使用汇率将一种货币兑换成另一种。公式取决于兑换方向。

To convert from currency A to currency B using an exchange rate shown as 1 A = X B: value in B = value in A × X. If £1 = $1.30, then £200 = $260.

若汇率为 1 A = X B，从货币 A 兑换为 B：B 的金额 = A 的金额 × X。例如 £1 = $1.30，则 £200 = $260。

To convert back, 1 B = 1/X A. So $260 = $260 × (1/1.30) = £200. These conversions are essential for pricing exported goods.

反向兑换时，1 B = 1/X A。因此 $260 = $260 × (1/1.30) = £200。这些换算对出口商品定价至关重要。

12. Market Share | 市场份额

Market share measures a company’s sales as a percentage of the total market sales. It is a simple ratio that shows competitive strength.

市场份额衡量一家公司的销售额占市场总销售额的百分比。这是一个展示竞争实力的简单比率。

Market Share (%) = (Company Sales ÷ Total Market Sales) × 100

If the entire soft drinks market in a town is worth £80,000, and Brand X sells £16,000, its market share is (16,000/80,000)×100 = 20%. Managers use this to set growth targets.

如果某城镇的软饮料市场总值为 80,000 英镑，X 品牌销售额为 16,000 英镑，其市场份额为 (16,000/80,000)×100 = 20%。管理者据此设定增长目标。

---

Published by TutorHao | Business Studies Revision Series | aleveler.com

更多咨询请联系16621398022（同微信）