📚 Year 8 AQA Business: Formula & Theorem Quick Reference Handbook | 八年级 AQA 商务：公式定理速查手册
This handbook brings together the essential formulas and key principles you need for Year 8 AQA Business. Keep it handy as a quick revision aid – each formula is presented clearly alongside a worked example, so you can see exactly how to apply it. Whether you are calculating profit, finding a percentage change, or converting currencies, this resource will help you become confident with numbers in a business context.
本手册汇总了八年级 AQA 商务课程所需的核心公式与重要定理。它适合作为快速复习工具——每条公式都配有清晰的讲解和计算示例，帮助你准确理解如何应用。无论是计算利润、百分比变化还是兑换货币，这份资料都能让你在商业场景下熟练运用数字。
1. Total Revenue Formula | 总收入公式
Total revenue is the income a business receives from selling its products. It is calculated by multiplying the selling price per unit by the quantity sold.
总收入是企业通过销售产品获得的收入，由单位售价乘以销售数量计算得出。
Total Revenue = Selling Price per Unit × Quantity Sold
总收入 = 单位售价 × 销售数量
If a café sells 120 cups of hot chocolate at £2.50 each, the total revenue is £2.50 × 120 = £300.
如果一家咖啡馆以每杯 2.50 英镑的价格卖出 120 杯热巧克力，总收入为 2.50 × 120 = 300 英镑。
2. Total Costs Formula | 总成本公式
Total costs combine fixed costs (which do not change with output, like rent) and variable costs (which rise as more units are produced, like raw materials).
总成本包含固定成本（不随产量变化的支出，例如租金）和可变成本（随产量增加而上升的支出，例如原材料）。
Total Costs = Fixed Costs + Variable Costs
总成本 = 固定成本 + 可变成本
A bakery pays £800 monthly rent (fixed cost) and spends £1.20 on ingredients for each loaf. Its variable cost for 500 loaves is £1.20 × 500 = £600. Total costs = £800 + £600 = £1,400.
一家面包店每月租金 800 英镑（固定成本），每个面包的原料成本为 1.20 英镑。制作 500 个面包的可变成本为 1.20 × 500 = 600 英镑。总成本 = 800 + 600 = 1400 英镑。
3. Profit & Loss | 利润与亏损
Profit is what remains after total costs are subtracted from total revenue. A loss occurs when costs exceed revenue.
利润是总收入扣除总成本后的剩余部分；当成本超过收入时企业便出现亏损。
Profit = Total Revenue − Total Costs
利润 = 总收入 − 总成本
If a stall earns £450 in a day and its total costs are £310, it makes a profit of £450 − £310 = £140.
如果一个摊位一天收入 450 英镑，总成本为 310 英镑，则其利润为 450 − 310 = 140 英镑。
4. Profit Margin | 利润率
Profit margin shows profit as a percentage of total revenue. It helps compare performance between businesses of different sizes.
利润率将利润表示为总收入的百分比，便于比较不同规模企业的盈利能力。
Profit Margin (%) = (Profit ÷ Total Revenue) × 100
利润率（%）=（利润 ÷ 总收入）× 100
A business with £2,000 revenue and £400 profit has a profit margin of (400 ÷ 2,000) × 100 = 20%.
某企业收入 2000 英镑，利润 400 英镑，其利润率为 (400 ÷ 2000) × 100 = 20%。
5. Percentage Change | 百分比变化
Percentage change measures how much a value has increased or decreased compared to its original amount. It is widely used to track sales growth, cost changes and market trends.
百分比变化用于衡量某一数值相对于原始值的增减幅度，广泛应用于追踪销售增长、成本变化和市场趋势。
Percentage Change = [(New Value − Original Value) ÷ Original Value] × 100
百分比变化 = [（新值 − 原值）÷ 原值] × 100
Last year a shop sold 800 units; this year it sold 1,000. The percentage increase is [(1,000 − 800) ÷ 800] × 100 = 25%.
某店铺去年销售 800 件，今年销售 1000 件。增长百分比为 [(1000 − 800) ÷ 800] × 100 = 25%。
6. Average Cost (Cost per Unit) | 平均成本（单位成本）
Average cost is the total cost of production divided by the number of units produced. It tells a business roughly how much it costs to make one item.
平均成本是总生产成本除以生产数量，它帮助企业了解每件产品的大致花费。
Average Cost = Total Costs ÷ Quantity Produced
平均成本 = 总成本 ÷ 生产数量
If printing 500 leaflets costs £150 in total, the average cost per leaflet is £150 ÷ 500 = £0.30 (30 pence).
如果印刷 500 份传单的总成本为 150 英镑，每份传单的平均成本为 150 ÷ 500 = 0.30 英镑（30 便士）。
7. Break-even Point (Simple) | 盈亏平衡点（简化）
A business reaches its break-even point when total revenue equals total costs – it makes neither a profit nor a loss. The simple formula uses contribution per unit.
当总收入等于总成本时，企业达到盈亏平衡点，既不盈利也不亏损。简化公式利用单位边际贡献进行计算。
Break-even (units) = Fixed Costs ÷ (Selling Price per Unit − Variable Cost per Unit)
盈亏平衡点（件）= 固定成本 ÷（单位售价 − 单位可变成本）
A toy maker has fixed costs of £600, sells each toy for £15, and spends £9 making each one. Contribution per unit = £15 − £9 = £6. Break-even = £600 ÷ £6 = 100 toys.
某玩具制造商固定成本为 600 英镑，每件玩具售价 15 英镑，单位可变成本 9 英镑。单位边际贡献 = 15 − 9 = 6 英镑。盈亏平衡点 = 600 ÷ 6 = 100 件玩具。
8. Simple Interest | 简单利息
Simple interest is the cost of borrowing money or the reward for saving, calculated only on the original amount. It is useful when considering bank loans or savings accounts.
简单利息是借款成本或储蓄收益，仅按原始本金计算。它在考虑银行贷款或储蓄账户时非常实用。
Interest = Principal × Rate × Time (years)
利息 = 本金 × 利率 × 时间（年）
Depositing £300 at a 4% annual simple interest rate for 3 years gives interest of £300 × 0.04 × 3 = £36.
以年利率 4% 存入 300 英镑，定期 3 年，所得利息为 300 × 0.04 × 3 = 36 英镑。
9. Currency Conversion | 货币兑换
When trading internationally, businesses often need to convert one currency into another using an exchange rate. The amount in the new currency is found by multiplying by the rate.
在国际贸易中，企业常需按汇率将一种货币兑换为另一种货币。新货币金额由原金额乘以汇率得出。
| Conversion method | Formula |
|---|---|
| GBP to USD (rate 1.27) | USD = GBP × 1.27 |
| USD to GBP (rate 1.27) | GBP = USD ÷ 1.27 |
Amount in New Currency = Original Amount × Exchange Rate
新货币金额 = 原金额 × 汇率
A UK business converts £500 into euros at a rate of 1.15. It receives £500 × 1.15 = €575.
一家英国企业按 1.15 的汇率将 500 英镑兑换为欧元，可获得 500 × 1.15 = 575 欧元。
10. VAT Calculation | 增值税计算
Value Added Tax (VAT) is a consumption tax added to the price of most goods and services. At 20% standard rate, businesses need to work out both the VAT included price and the VAT amount.
增值税是附加在大部分商品和服务价格上的一种消费税。标准税率为 20%，企业需要计算含税价格以及增值税金额。
VAT Amount = Net Price × 0.20
增值税额 = 净价 × 0.20
Gross Price = Net Price × 1.20
含税总价 = 净价 × 1.20
A desk has a net price of £85. The VAT is £85 × 0.20 = £17, so the customer pays £102. To find the net price from a gross price of £240, divide by 1.20: £240 ÷ 1.20 = £200.
一张书桌的净价为 85 英镑，增值税为 85 × 0.20 = 17 英镑，顾客需支付 102 英镑。若要从含税总价 240 英镑倒推净价，则除以 1.20：240 ÷ 1.20 = 200 英镑。
11. Supply and Demand Basics | 供需基础定理
The law of demand states that, all else being equal, as the price of a product decreases, the quantity demanded by consumers increases. The law of supply states that as the price rises, the quantity producers are willing to supply increases.
需求定律指出，在其他条件不变时，产品价格下降，消费者需求量增加。供给定律指出，价格上升时，生产者愿意提供的数量增加。
Equilibrium Price: Quantity Demanded = Quantity Supplied
均衡价格：需求量 = 供给量
When a new gaming console is priced at £450, demand might be 10,000 units while supply is only 6,000, creating a shortage. The price is likely to rise until supply and demand balance.
当一款新游戏机定价为 450 英镑时，需求量可能为 10,000 台，而供给量仅 6,000 台，造成短缺。价格很可能会上涨，直到供需达到平衡。
12. Opportunity Cost Concept | 机会成本概念
Opportunity cost is the value of the next best alternative that is given up when a choice is made. In business, every decision involves sacrificing one option in favour of another.
机会成本是指做出选择时所放弃的次优选项的价值。在商业中，每一个决策都意味着牺牲一种方案以换取另一种方案。
If a clothing brand spends its £5,000 marketing budget on a social media campaign instead of a print advertisement, the opportunity cost is the potential extra sales the print advert could have generated.
如果一家服装品牌将 5000 英镑的营销预算用于社交媒体推广而非平面广告，机会成本就是平面广告可能带来的额外销售额。
Published by TutorHao | Business Revision Series | aleveler.com
更多咨询请联系16621398022（同微信）
屏轩国际教育cambridge primary/secondary checkpoint, cat4, ukiset,ukcat,igcse,alevel,PAT,STEP,MAT, ibdp,ap,ssat,sat,sat2课程辅导，国外大学本科硕士研究生博士课程论文辅导