📚 Year 7 OCR Business: Formula & Theorem Quick Reference Guide | 七年级OCR商务：公式定理速查手册
Welcome to your essential Year 7 OCR Business formula and theorem quick reference guide. This handbook collects all the key equations, financial calculations and important economic principles you need to memorise. Use it to revise effectively, check your understanding and build confidence before exams. Keep it handy!
欢迎使用专为七年级OCR商务课程定制的公式定理速查手册。本书汇集了你需要记忆的所有核心公式、财务计算以及重要经济学原理。善用它来高效复习、检查理解并在考前建立信心。随身携带，时刻巩固！
1. Profit Formula | 利润公式
Profit is the financial reward a business earns when its revenue is greater than its total costs. It is the driving force behind most business decisions and a key measure of success.
利润是当企业收入超过总成本时获得的财务回报。它是大多数商业决策的驱动力，也是衡量成功的关键指标。
Profit = Revenue − Total Costs
2. Revenue Formula | 收入公式
Revenue, also called sales turnover or sales income, is the total amount of money a business receives from selling its goods or services over a period of time. It is calculated before any costs are deducted.
收入，也称销售额或销售收入，是指企业在一段时间内通过销售商品或服务所获得的全部金额。它是在扣除任何成本之前计算得出的。
Revenue = Selling Price per Unit × Quantity Sold
3. Total Cost Formula | 总成本公式
Total costs represent the full expense of running a business. They are split into two categories: fixed costs, which do not change with output (e.g. rent), and variable costs, which rise or fall directly with the level of production (e.g. raw materials).
总成本代表企业经营的全部开支。它们被分为两类：固定成本，不随产量变化（如租金）；可变成本，随生产水平直接增加或减少（如原材料）。
Total Costs = Fixed Costs + Variable Costs
Understanding this split is crucial for working out break-even and profit.
理解这种划分对于计算盈亏平衡和利润至关重要。
4. Break-even Point Formula | 盈亏平衡点公式
The break-even point is the level of output at which total revenue equals total costs, meaning the business makes neither a profit nor a loss. It is usually expressed in units sold.
盈亏平衡点是指总收入等于总成本的产出水平，意味着企业既不盈利也不亏损。它通常以销售数量为单位表示。
Break-even Point (units) = Fixed Costs ÷ (Selling Price per Unit − Variable Cost per Unit)
Every unit sold beyond this point generates profit. (Price − Variable cost) is called the contribution per unit.
超过此点的每件销售都产生利润。（价格减去可变成本）被称为单位边际贡献。
5. Contribution per Unit | 单位边际贡献
Contribution shows how much each unit sold contributes towards paying off fixed costs. Once fixed costs are covered, contribution adds directly to profit.
边际贡献显示每销售一件产品能为支付固定成本做出多少贡献。一旦固定成本被覆盖，边际贡献就直接增加利润。
Contribution per Unit = Selling Price per Unit − Variable Cost per Unit
6. Net Cash Flow Formula | 净现金流公式
Cash flow is the movement of money into and out of a business. Net cash flow indicates whether a business has more cash coming in than going out over a period, which is vital for day-to-day survival.
现金流是企业资金的流入与流出。净现金流显示一段时期内企业的现金流入是否多于流出，这对日常生存至关重要。
Net Cash Flow = Cash Inflows − Cash Outflows
Cash inflows include sales revenue, loans, and owner investment. Cash outflows include wages, rent, and materials.
现金流入包括销售收入、贷款和所有者投资。现金流出包括工资、租金和材料。
7. Budget Variance Formula | 预算差异公式
A budget variance measures the difference between a planned (budgeted) figure and the actual result. Businesses use variances to control spending and adjust targets.
预算差异衡量计划（预算）数字与实际结果之间的差额。企业利用差异来控制支出和调整目标。
Budget Variance = Actual Figure − Budgeted Figure
A positive variance may be favourable (e.g. actual revenue higher) or adverse (e.g. actual costs higher). Always check the context.
正差异可能是有利的（如实际收入更高），也可能是不利的（如实际成本更高）。务必结合背景判断。
8. Profit Margin Formula | 利润率公式
Profit margin expresses profit as a percentage of revenue. It helps compare performance over time or between businesses of different sizes.
利润率将利润表示为收入的百分比。这有助于比较不同时间段的业绩或不同规模企业的表现。
Profit Margin (%) = (Profit ÷ Revenue) × 100
A rising margin suggests the business is controlling costs or increasing prices effectively.
利润率上升表明企业正在有效控制成本或提高价格。
9. Market Share Formula | 市场份额公式
Market share shows the proportion of an entire market’s sales that one business accounts for. It is an important indicator of competitive strength.
市场份额显示一家企业占整个市场销售额的比例。它是衡量竞争实力的重要指标。
Market Share (%) = (Company Sales ÷ Total Market Sales) × 100
For example, if a smoothie bar has sales of £30,000 and the total town smoothie market is £120,000, its market share is 25%.
例如，如果某果汁吧的销售额为30,000英镑，而全镇果汁市场总额为120,000英镑，其市场份额为25%。
10. The Law of Demand | 需求定律
The law of demand states that there is an inverse relationship between the price of a good and the quantity demanded, assuming all other factors remain constant (ceteris paribus). As price falls, quantity demanded typically rises.
需求定律指出，假设其他因素保持不变（其他条件不变），商品价格与需求量之间存在反比关系。价格下跌时，需求量通常会上升。
This happens because consumers can afford to buy more at lower prices, and new consumers may enter the market.
这是因为消费者在较低价格下能购买更多，同时可能吸引新消费者入市。
11. The Law of Supply | 供给定律
The law of supply states that there is a direct relationship between the price of a good and the quantity supplied, again ceteris paribus. As price rises, producers are willing to supply more because higher prices can mean higher profits.
供给定律指出，在其他条件不变的情况下，商品价格与供给量之间存在直接关系。价格上涨时，生产者愿意供给更多，因为更高价格可能带来更高利润。
Firms may increase production, and new firms may enter the market when prices are high.
当价格高企时，现有企业可能扩大生产，新企业也可能进入市场。
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