Year 7 SQA Business: Quick Reference Formula & Theorem Handbook | 七年级SQA商务：公式定理速查手册

📚 Year 7 SQA Business: Quick Reference Formula & Theorem Handbook | 七年级SQA商务：公式定理速查手册

Welcome to the Year 7 SQA Business formula handbook. This guide brings together all the essential calculations and rules you need to understand the basics of business finance. Use it to revise key topics such as revenue, costs, profit, break-even and many more. Each formula is presented clearly with a worked example, and every concept is explained in both English and Chinese to support bilingual learning.

欢迎使用七年级SQA商务公式手册。本指南汇集了你需要理解商业财务基础的所有关键计算与规则。用它复习收入、成本、利润、盈亏平衡等重要主题。每个公式都通过清晰的示例呈现，并且每个概念都用中英双语解释，以支持双语学习。

1. Revenue Calculation | 收入计算

Revenue is the total amount of money a business receives from selling goods or services before any costs are deducted. It is often called the ‘top line’ because it appears first on an income statement.

收入是企业在扣除任何成本之前，通过销售商品或服务获得的总金额。它通常被称为“顶线”，因为它是利润表上的第一项。

Revenue = Price per unit × Quantity sold

收入 = 单价 × 销售量

For example, if a café sells 80 sandwiches at £3.50 each, the total revenue is £3.50 × 80 = £280.

例如，一家咖啡馆以每个3.50英镑的价格售出80个三明治，总收入为3.50 × 80 = 280英镑。

Remember that revenue does not take costs into account. A business can have high revenue but still make a loss if its costs are even higher.

请记住，收入并不考虑成本。企业可能收入很高，但如果成本更高，仍然会亏损。

2. Cost Concepts | 成本概念

Businesses must track different types of costs. Fixed costs remain the same regardless of how much is produced, e.g. rent and insurance. Variable costs change directly with output, e.g. raw materials and packaging.

企业必须跟踪不同类型的成本。固定成本不随产量变化，例如租金和保险。可变成本直接随产量变动，例如原材料和包装。

Total Cost = Fixed Cost + Variable Cost

总成本 = 固定成本 + 可变成本

Variable cost can also be expressed as Variable cost per unit × Quantity. If a bakery has fixed costs of £1,000 and variable costs of £2 per cake, making 200 cakes gives a total cost of £1,000 + (£2 × 200) = £1,400.

可变成本也可以表示为“单位可变成本 × 数量”。如果一家面包店的固定成本为1000英镑，每个蛋糕的可变成本为2英镑，制作200个蛋糕的总成本为 1000 + (2 × 200) = 1400英镑。

Understanding cost behaviour helps managers make decisions about pricing and production levels.

理解成本性态有助于管理者就定价和产量作出决策。

3. Profit Formula | 利润公式

Profit is the financial gain a business makes after all costs have been deducted from revenue. It measures how efficiently a business turns sales into earnings.

利润是企业从收入中扣除所有成本后获得的财务收益。它衡量企业将销售转化为收益的效率。

Profit = Total Revenue − Total Cost

利润 = 总收入 − 总成本

If a phone case seller earns £5,000 in revenue and has total costs of £3,200, the profit is £5,000 − £3,200 = £1,800. A negative result indicates a loss.

如果一个手机壳卖家获得5000英镑收入，总成本为3200英镑，那么利润为 5000 − 3200 = 1800英镑。结果为负则表示亏损。

For a more detailed view, you may also calculate gross profit (Revenue − Cost of Goods Sold) and net profit (after all operating expenses). This handbook focuses on the fundamental profit equation.

若要了解更详细的情况，还可以计算毛利（收入 − 销售成本）和净利润（扣除所有营业费用后）。本手册聚焦于基本利润等式。

4. Break-even Point | 盈亏平衡点

The break-even point is the level of sales at which total revenue equals total cost, meaning the business makes neither a profit nor a loss. It is found by dividing fixed costs by the contribution per unit.

盈亏平衡点是指总收入等于总成本的销售水平，意味着企业既不盈利也不亏损。它用固定成本除以单位边际贡献计算。

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

盈亏平衡点（单位） = 固定成本 ÷ (单位售价 − 单位可变成本)

For instance, if a toy maker has fixed costs of £600, sells each toy for £10, and spends £4 on variable costs per toy, the contribution per unit is £6. Break-even = £600 ÷ £6 = 100 toys.

例如，一家玩具制造商固定成本为600英镑，每个玩具售价10英镑，单位可变成本为4英镑，则单位边际贡献为6英镑。盈亏平衡点 = 600 ÷ 6 = 100个玩具。

Break-even analysis helps businesses set sales targets and assess risk. Selling above break-even yields profit; selling below it leads to a loss.

盈亏平衡分析帮助企业设定销售目标并评估风险。销售量超过平衡点产生利润；低于平衡点则导致亏损。

5. Margin and Mark-up | 利润率与加成

Profit margin and mark-up are two ways to measure profitability. Margin shows profit as a percentage of revenue, while mark-up shows profit as a percentage of cost.

利润率和加成是衡量盈利能力的两种方式。利润率表示利润占收入的百分比，而加成表示利润占成本的百分比。

Margin = (Profit ÷ Revenue) × 100%

利润率 = (利润 ÷ 收入) × 100%

Mark-up = (Profit ÷ Cost of Sales) × 100%

加成率 = (利润 ÷ 销售成本) × 100%

If an item is bought for £40 and sold for £50, the profit is £10. Margin = (10 ÷ 50) × 100 = 20%. Mark-up = (10 ÷ 40) × 100 = 25%. Note that mark-up is always higher than the margin for the same profit.

如果一件商品的进价为40英镑，售价为50英镑，利润为10英镑。利润率 = (10 ÷ 50) × 100 = 20%。加成率 = (10 ÷ 40) × 100 = 25%。请注意，对于相同的利润，加成率始终高于利润率。

6. Exchange Rates | 汇率换算

When trading internationally, businesses must convert money from one currency to another. The exchange rate tells you how much one currency is worth in terms of another.

在国际贸易中，企业必须将货币从一种币种兑换成另一种。汇率显示了一种货币以另一种货币计值的数量。

Amount in Foreign Currency = Amount in Home Currency × Exchange Rate

外币金额 = 本币金额 × 汇率

For example, if £1 = €1.15, a business converting £200 into euros will receive 200 × 1.15 = €230. To convert back, divide by the exchange rate: €230 ÷ 1.15 = £200.

例如，如果1英镑 = 1.15欧元，企业将200英镑兑换成欧元将得到 200 × 1.15 = 230欧元。换回时则除以汇率：230 ÷ 1.15 = 200英镑。

Always check whether the exchange rate is expressed as ‘home to foreign’ or ‘foreign to home’. Mistakes can prove expensive.

务必确认汇率是“本币兑外币”还是“外币兑本币”。计算错误可能代价高昂。

7. Simple Interest | 单利

Businesses often borrow money and pay interest on the loan. Simple interest is calculated only on the original principal amount. It is widely used for short-term loans.

企业经常借款，并支付贷款利息。单利仅根据原始本金计算，广泛用于短期贷款。

Interest (I) = Principal (P) × Rate (R) × Time (T)

利息 = 本金 × 年利率 × 时间

Rate should be written as a decimal (e.g. 5% = 0.05) and time in years. If a firm borrows £5,000 at 6% per annum for 3 years, the interest is 5,000 × 0.06 × 3 = £900. The total amount to repay is £5,900.

利率应以小数表示（例如5% = 0.05），时间以年为单位。如果一家公司借款5000英镑，年利率6%，期限3年，利息为 5000 × 0.06 × 3 = 900英镑。需偿还总额为5900英镑。

Understanding interest calculations helps businesses compare loan offers and plan cash flow.

理解利息计算有助于企业比较贷款方案并规划现金流。

8. Sales Tax (VAT) | 增值税计算

Many goods and services have a sales tax added to the price, such as VAT (Value Added Tax). Businesses act as collectors and must pay the tax to the government.

许多商品和服务需要在价格上加收销售税，例如增值税。企业作为代收人，必须将税款交给政府。

VAT Amount = Net Price × VAT Rate

增值税额 = 净价 × 增值税税率

Gross Price = Net Price × (1 + VAT Rate)

含税总价 = 净价 × (1 + 增值税税率)

If the VAT rate is 20% and the net price of a desk is £120, the VAT is £120 × 0.20 = £24. The gross price (the amount the customer pays) is £120 × 1.20 = £144. To find the net price from a gross price, divide by (1 + VAT rate): £144 ÷ 1.20 = £120.

如果增值税率为20%，一张书桌的净价为120英镑，增值税额 = 120 × 0.20 = 24英镑。含税总价（顾客支付金额）为 120 × 1.20 = 144英镑。若需从含税价推算净价，则除以 (1 + 税率)：144 ÷ 1.20 = 120英镑。

9. Percentage Change | 百分比变化

Percentage change measures how much a figure has increased or decreased compared to its original value. It is used to track growth in sales, profits or costs.

百分比变化衡量一个数字相对于其原始值的增减幅度，用于追踪销售额、利润或成本的增长。

Percentage Change = (New Value − Old Value) ÷ Old Value × 100%

百分比变化 = (新值 − 旧值) ÷ 旧值 × 100%

If a business’s sales rise from £4,000 to £5,200, the change is £1,200. Percentage change = (1,200 ÷ 4,000) × 100 = 30% increase. If sales fall to £3,600, the change is −£400, giving a 10% decrease.

如果企业销售额从4000英镑升至5200英镑，变化量为1200英镑。百分比变化 = (1200 ÷ 4000) × 100 = 30%增长。若销售额降至3600英镑，则变化量为 −400英镑，为10%的下降。

A positive result means an increase; a negative result signals a decrease. Always use the original value as the denominator.

正值表示增长，负值表示下降。始终以原始值作为分母。

10. Average and Unit Cost | 平均与单位成本

Knowing the average cost per unit helps a business set prices and manage production efficiency. Unit cost is the total cost of producing a batch divided by the number of units produced.

了解单位平均成本有助于企业定价和管理生产效率。单位成本是指生产一批产品的总成本除以生产数量。

Unit Cost = Total Cost ÷ Number of Units

单位成本 = 总成本 ÷ 数量

If a printer produces 500 leaflets at a total cost of £75, the unit cost is £75 ÷ 500 = £0.15 per leaflet. This figure can then be compared with the selling price to check profitability.

如果一家印刷厂生产500份传单的总成本为75英镑，单位成本为 75 ÷ 500 = 0.15英镑/份。可将该数值与售价对比以检验盈利能力。

Average cost also plays a role in break-even analysis and forecasting. As output increases, the fixed cost per unit falls, lowering the average cost.

平均成本在盈亏平衡分析和预测中同样重要。随着产量增加，每单位固定成本下降，从而降低平均成本。

11. Budgeting Basics | 预算基础

A budget is a financial plan that estimates income and expenditure over a period. It helps a business control spending and achieve its goals. The budget balance shows whether the plan results in a surplus or deficit.

预算是一份估算某段时期内收入与支出的财务计划。它帮助企业控制支出并实现目标。预算余额显示该计划是产生盈余还是赤字。

Budget Surplus/Deficit = Total Income − Total Expenditure

预算盈余/赤字 = 总收入 − 总支出

If a school club expects income of £800 from ticket sales and expenditure of £650 on equipment, the surplus is £150. If expenditure rises to £850, a deficit of £50 occurs. Managers use this to adjust plans.

如果学校俱乐部预计门票收入为800英镑，设备支出为650英镑，盈余为150英镑。若支出增至850英镑，则出现50英镑的赤字。管理者据此调整计划。

Budgets are not just about limiting spending; they also highlight areas where the business can invest more for growth.

预算不仅是为了限制支出，还能指明企业可在哪些领域加大投资以促进增长。

12. Key Financial Terms | 关键财务术语

Familiarity with basic business terms makes it easier to understand reports and calculations. Below are some common terms used in SQA Business.

熟悉基本的商业术语有助于理解报表和计算。以下是一些SQA商务中常用的术语。

Asset: An item of value owned by a business, such as cash, inventory or equipment.

资产：企业拥有价值的物品，如现金、存货或设备。
Liability: A debt or obligation the business must pay in the future, e.g. loans, trade payables.

负债：企业将来必须偿还的债务或义务，如贷款、应付账款。
Equity: The owner’s claim on the business assets after all liabilities are paid. Also called capital or net worth.

权益：清偿所有负债后，所有者对企业资产的求偿权，也称资本或净资产。
Revenue: The income generated from normal business activities, mainly from sales of goods and services.

收入：日常经营活动产生的所得，主要来自商品和服务的销售。
Expense: The costs incurred in earning revenue, such as wages, rent and utilities.

费用：为赚取收入而发生的成本，如工资、租金和水电费。
Gross Profit: Revenue minus the cost of goods sold. It reflects profit before deducting operating expenses.

毛利：收入减销售成本。它反映了扣除营业费用前的利润。
Net Profit: The final profit after all expenses, taxes and interest have been subtracted from gross profit.

净利润：毛利扣除所有费用、税费和利息后的最终利润。
Cash Flow: The movement of money into and out of a business. Positive cash flow is essential for survival.

现金流：资金流入和流出企业的运动。正向现金流对生存至关重要。

You can use these definitions as a quick glossary whenever you encounter unfamiliar business vocabulary.

当你遇到不熟悉的商业词汇时，可以将这些定义用作快速词汇表。

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Year 7 SQA Business: Quick Reference Formula & Theorem Handbook | 七年级SQA商务：公式定理速查手册