📚 Year 8 AQA Business Formula & Theorem Quick Reference Handbook | Year 8 AQA 商务：公式定理速查手册
Welcome to your essential quick-reference guide for Year 8 AQA Business Studies. This handbook pulls together the key formulas, definitions and fundamental concepts you need to master. Keep it close when solving numerical problems, analysing case studies or preparing for end-of-topic tests. From revenue to break-even, each entry is explained with clear steps and examples so you can work with confidence.
欢迎使用本 Year 8 AQA 商务速查手册。本手册汇总了你需要掌握的核心公式、定义和基本概念。在做计算题、分析案例或准备单元测验时，你可以随时翻阅它。从销售收入到盈亏平衡，每个条目都配有清晰的步骤和示例，帮助你自信地解决商务问题。
1. Revenue Formula | 销售收入公式
Revenue is the income a business receives from selling its goods or services. It is sometimes called turnover or sales revenue and is always calculated before any costs are deducted.
销售收入是企业通过销售商品或服务获得的收入，有时也称营业额。它总是在扣除任何成本之前计算。
The formula is:
公式为：
Revenue = Selling Price per Unit × Quantity Sold
销售收入 = 单位售价 × 销售数量
For example, if a shop sells 200 phone cases at £8 each, revenue = £8 × 200 = £1,600.
例如，一家商店以每个 £8 的价格卖出 200 个手机壳，收入 = £8 × 200 = £1,600。
Revenue does not tell you if the business is making a profit; it only shows the total money coming in from sales.
销售收入并不能说明企业是否盈利；它只显示从销售中获得的总金额。
2. Total Costs Formula | 总成本公式
Total costs are all the expenses a business faces when producing and selling its products. They are split into fixed costs and variable costs.
总成本是企业在生产和销售产品时面临的所有开支，分为固定成本和变动成本。
Total Costs = Fixed Costs + Variable Costs
总成本 = 固定成本 + 变动成本
Variable costs depend on output: Variable Costs = Variable Cost per Unit × Quantity.
变动成本取决于产量：变动成本 = 单位变动成本 × 数量。
So total costs can also be written as FC + (VC per unit × Q).
因此总成本也可写作：固定成本 +（单位变动成本 × 数量）。
If rent is £500 per month (fixed) and each item costs £3 in materials, making 100 units gives total costs = £500 + (£3 × 100) = £800.
如果月租金为 £500（固定），每件材料成本 £3，生产 100 件的总成本 = £500 + (£3 × 100) = £800。
3. Profit and Loss | 利润与亏损
Profit measures the financial success of a business. It shows how much money is left after all costs have been subtracted from revenue.
利润衡量企业的财务成败，它是销售收入减去所有成本后剩下的金额。
Profit = Total Revenue − Total Costs
利润 = 总收入 − 总成本
If revenue is £1,600 and total costs are £800, the profit is £800. If costs exceed revenue, the result is a loss.
如果收入为 £1,600，总成本 £800，利润为 £800。若成本大于收入，结果就是亏损。
Businesses aim to maximise profit, but they must also manage cash carefully — a profitable business can still run out of cash.
企业追求利润最大化，但同时也必须谨慎管理现金——盈利的企业仍可能出现现金短缺。
4. Break-even Point in Units | 盈亏平衡点（单位）
Break-even is the level of output where total revenue equals total costs. At this point the business makes neither a profit nor a loss.
盈亏平衡点是指总收入等于总成本的产量水平。在此点上，企业既不盈利也不亏损。
Break-even Output = Fixed Costs ÷ (Selling Price per Unit − Variable Cost per Unit)
盈亏平衡产量 = 固定成本 ÷（单位售价 − 单位变动成本）
The bottom part (Selling price − Variable cost per unit) is called the contribution per unit.
分母部分（售价 − 单位变动成本）称为单位贡献毛利。
Example: fixed costs £1,200, selling price £10, variable cost £4 per unit. Break-even = £1,200 ÷ (£10 − £4) = 200 units.
示例：固定成本 £1,200，售价 £10，单位变动成本 £4。盈亏平衡产量 = £1,200 ÷ (£10 − £4) = 200 件。
5. Break-even Point in Revenue Terms | 盈亏平衡收入额
You can also express break-even as the amount of sales revenue needed to cover all costs.
你也可以用所需的销售收入额来表示盈亏平衡点。
Break-even Revenue = Break-even Output × Selling Price per Unit
盈亏平衡收入 = 盈亏平衡产量 × 单位售价
Using the previous example: 200 units × £10 = £2,000 of revenue needed to break even.
沿用上例：200 件 × £10 = £2,000 的销售收入才能达到盈亏平衡。
This figure helps a business set sales targets and monitor performance.
这一数字有助于企业设定销售目标并监控业绩。
6. Contribution Formula | 贡献毛利公式
Contribution shows how much each unit sold contributes towards paying fixed costs and then generating profit.
贡献毛利表示每售出一件产品能为支付固定成本并最终创造利润贡献多少金额。
Contribution per Unit = Selling Price per Unit − Variable Cost per Unit
单位贡献毛利 = 单位售价 − 单位变动成本
Total contribution = Contribution per Unit × Quantity Sold. After covering fixed costs, any remaining contribution becomes profit.
总贡献毛利 = 单位贡献毛利 × 销售数量。覆盖固定成本后，剩余贡献毛利即为利润。
For instance, selling a product at £15 with a variable cost of £6 gives a contribution of £9 per unit.
例如，产品售价 £15，单位变动成本 £6，则单位贡献毛利为 £9。
7. Gross Profit Margin | 毛利率
Gross profit margin compares gross profit with sales revenue. It is a measure of how efficiently a business turns sales into profit before overheads.
毛利率将毛利润与销售收入进行比较，衡量企业在扣除间接费用前将销售转化为利润的效率。
First calculate gross profit:
先计算毛利润：
Gross Profit = Sales Revenue − Cost of Sales
毛利润 = 销售收入 − 销售成本
Then the margin:
然后计算毛利率：
Gross Profit Margin (%) = (Gross Profit ÷ Sales Revenue) × 100
毛利率 (%) =（毛利润 ÷ 销售收入）× 100
If a business has revenue of £5,000 and cost of sales £3,000, gross profit is £2,000. Margin = (£2,000 ÷ £5,000) × 100 = 40%.
如果企业销售收入 £5,000，销售成本 £3,000，毛利润为 £2,000。毛利率 = (£2,000 ÷ £5,000) × 100 = 40%。
8. Net Profit Margin | 净利润率
Net profit margin takes all expenses into account, including overheads like rent and salaries. It shows the percentage of revenue left as profit after everything is paid.
净利润率考虑了所有费用，包括租金和工资等间接费用。它显示在支付所有项目后，收入中剩下作为利润的百分比。
Net Profit = Gross Profit − Expenses
净利润 = 毛利润 − 费用
Net Profit Margin (%) = (Net Profit ÷ Sales Revenue) × 100
净利润率 (%) =（净利润 ÷ 销售收入）× 100
A higher net profit margin means better control of costs and stronger profitability.
净利润率越高，说明成本控制越好，盈利能力越强。
9. Current Ratio | 流动比率
Liquidity ratios show whether a business can pay its short-term debts. The current ratio compares current assets to current liabilities.
流动性比率反映企业偿还短期债务的能力。流动比率将流动资产与流动负债进行比较。
Current Ratio = Current Assets ÷ Current Liabilities
流动比率 = 流动资产 ÷ 流动负债
A ratio of 1.5 : 1 or higher is often considered safe. Too high a ratio, however, may mean cash is not being used efficiently.
流动比率 1.5 : 1 或更高通常被认为是安全的。但比率过高也可能意味着资金没有被有效利用。
Example: if a business has £9,000 in current assets and £6,000 in current liabilities, current ratio = 1.5 : 1.
举例：如果企业流动资产 £9,000，流动负债 £6,000，流动比率 = 1.5 : 1。
10. Cash Flow Forecast Structure | 现金流预测结构
A cash flow forecast predicts the inflows and outflows of cash over a period. It is not a profit calculation — it focuses on timing of cash movements.
现金流预测是预测一段时间内现金流入和流出。它不是利润计算——它关注现金流动的时间。
Basic structure:
基本结构：
| Opening balance | Cash at start of month |
| Inflows | Sales receipts, loans, etc. |
| Outflows | Rent, wages, supplies, etc. |
| Net cash flow | Inflows − Outflows |
| Closing balance | Opening balance + Net cash flow |
中文对照：
| 期初余额 | 月初现金 |
| 流入 | 销售收入、贷款等 |
| 流出 | 租金、工资、物料等 |
| 净现金流 | 流入 − 流出 |
| 期末余额 | 期初余额 + 净现金流 |
Closing balance of one month becomes the opening balance of the next.
一个月的期末余额成为下一个月的期初余额。
11. Profit Margin vs. Mark-up | 利润率与加成率
These two percentages are often confused. Profit margin is based on the selling price, while mark-up is based on the cost price.
这两个百分比常被混淆。利润率基于售价计算，而加成率基于成本价计算。
Mark-up (%) = (Gross Profit ÷ Cost of Sales) × 100
加成率 (%) =（毛利润 ÷ 销售成本）× 100
Profit Margin (%) = (Gross Profit ÷ Sales Revenue) × 100
利润率 (%) =（毛利润 ÷ 销售收入）× 100
If an item costs £20 and is sold for £30, mark-up = (£10 ÷ £20) × 100 = 50%, while profit margin = (£10 ÷ £30) × 100 = 33.3%.
如果一件商品成本 £20，售价 £30，加成率 = (£10 ÷ £20) × 100 = 50%，而利润率 = (£10 ÷ £30) × 100 = 33.3%。
12. Key Definitions Table | 关键定义一览
Here is a quick summary of essential terms linked to the formulas above.
以下是与上述公式相关的关键术语速查表。
| Fixed costs | Costs that do not change with output, e.g. rent |
| Variable costs | Costs that vary directly with output, e.g. raw materials |
| Contribution | Selling price minus variable cost per unit |
| Break-even | When total revenue equals total costs |
| Margin of safety | Actual sales − Break-even sales |
中文对照：
| 固定成本 | 不随产量变化的成本，如租金 |
| 变动成本 | 直接随产量变化的成本，如原材料 |
| 贡献毛利 | 售价减去单位变动成本 |
| 盈亏平衡 | 总收入等于总成本时的状态 |
| 安全边际 | 实际销售量 − 盈亏平衡销售量 |
Learn these formulas by heart and practise applying them to different numbers. A solid grasp of the basics will make more complex topics much easier later on.
牢记这些公式，并练习将它们应用于不同数据。扎实的基本功会使你日后学习更复杂的专题变得轻松很多。
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