Year 8 Cambridge Business: Key Formulas and Principles Quick Reference | 八年级剑桥商务：公式定理速查手册

📚 Year 8 Cambridge Business: Key Formulas and Principles Quick Reference | 八年级剑桥商务：公式定理速查手册

Welcome to your Year 8 Cambridge Business quick reference guide. This handbook brings together all the essential formulas and core principles you need to master the financial and economic foundations of the subject. From revenue and costs to break‑even analysis and the laws of demand and supply, each section provides a clear explanation with the key equations. Use it to revise confidently and solve problems accurately.

欢迎使用八年级剑桥商务公式定理速查手册。本手册汇集了你需要掌握的所有核心公式和基本原理，涵盖收入、成本、盈亏平衡分析以及需求与供给定律等财务与经济基础。每个部分都提供清晰解释和关键等式，帮助你自信复习、准确解题。

1. Revenue Formula | 收入公式

Revenue is the total income a business generates from selling its goods or services before any costs are deducted. It is the starting point for measuring business performance.

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收入，是衡量企业绩效的出发点。

The revenue formula links selling price per unit with the number of units sold.

收入公式将单位售价与销售数量联系起来。

Revenue = Selling Price per Unit × Quantity Sold

收入 = 单位售价 × 销售数量

For example, if a bakery sells 200 cupcakes at £2.50 each, total revenue works out as 200 × £2.50 = £500.

例如，一家面包店以每个2.50英镑售出200个杯形蛋糕，总收入为 200 × 2.50 = 500 英镑。

2. Total Cost Formula | 总成本公式

Total costs are the sum of everything a business spends to produce and deliver its products. They are split into fixed costs and variable costs.

总成本是企业为生产和交付产品所支出的全部费用之和，分为固定成本和变动成本。

Fixed costs remain constant regardless of output (e.g. rent, salaries), while variable costs change directly with the level of production (e.g. raw materials, packaging).

固定成本不随产量变化（如租金、工资），而变动成本直接随生产水平变化（如原材料、包装）。

The total cost formula combines these two categories.

总成本公式将这两类成本结合起来。

Total Costs = Fixed Costs + Variable Costs

总成本 = 固定成本 + 变动成本

If a firm has fixed costs of £1,000 per month and variable costs of £3 per unit, producing 500 units gives total costs of £1,000 + (500 × £3) = £2,500.

若企业每月固定成本为1,000英镑，单位变动成本为3英镑，生产500件的总成本为 1,000 + (500 × 3) = 2,500 英镑。

3. Profit Formula | 利润公式

Profit measures the financial gain a business makes after subtracting all costs from its revenue. It is a key indicator of success.

利润衡量企业在从收入中扣除所有成本后获得的财务收益，是成功的关键指标。

Profit can be calculated simply as the difference between total revenue and total costs.

利润可简单地计算为总收入与总成本之间的差额。

Profit = Total Revenue − Total Costs

利润 = 总收入 − 总成本

A positive profit means the business is earning more than it spends; a negative figure indicates a loss. Students often see this as ‘the bottom line’ in a profit and loss account.

正利润表示企业收入高于支出；负值则表示亏损。学生常将此视为损益表中的“底线”。

4. Break-even Point Formula | 盈亏平衡点公式

The break-even point is the level of output where total revenue equals total costs – the business makes neither a profit nor a loss. It is one of the most useful tools for planning.

盈亏平衡点是指总收入等于总成本的产量水平，企业既不盈利也不亏损，是规划中最有用的工具之一。

To calculate the break-even point in units, you need fixed costs, selling price per unit and variable cost per unit. The difference between price and variable cost is called the contribution per unit.

计算以件数表示的盈亏平衡点需要固定成本、单位售价和单位变动成本。售价与变动成本之差称为单位边际贡献。

Break-even Point (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 − 单位变动成本）

For instance, if fixed costs are £4,000, the selling price is £10 and variable cost per unit is £6, the contribution is £4. The break-even output is 4,000 ÷ 4 = 1,000 units.

例如，固定成本为4,000英镑，售价10英镑，单位变动成本6英镑，边际贡献为4英镑，盈亏平衡产量为 4,000 ÷ 4 = 1,000 件。

5. Margin of Safety | 安全边际

Margin of safety shows how much sales can fall before the business reaches its break-even point. It helps assess risk.

安全边际表明销售量在达到盈亏平衡点之前可以下降多少，有助于评估风险。

The margin of safety can be expressed in units or as a percentage. The formula in units is straightforward.

安全边际可用件数或百分比表示。以件数为单位的公式很简单。

Margin of Safety (units) = Actual Sales (units) − Break-even Sales (units)

安全边际（件）= 实际销售量（件）− 盈亏平衡销售量（件）

If a company sells 2,000 units and its break-even point is 1,500 units, the margin of safety is 500 units. This means sales could drop by up to 500 units before a loss occurs.

如果一家公司销售2,000件，盈亏平衡点为1,500件，安全边际为500件，意味着销售量最多再减少500件才会出现亏损。

6. Profit Margin Formulas | 利润率公式

Profit margins express profit as a percentage of revenue, making it easier to compare performance across different periods or businesses. The two most common margins are gross profit margin and net profit margin.

利润率将利润表示为收入的百分比，便于在不同时期或企业之间比较业绩。最常见的两种利润率是毛利率和净利润率。

Gross profit is revenue minus the cost of goods sold (direct costs). Net profit is what remains after all expenses, including overheads, are deducted. The formulas are shown in the table below.

毛利是收入减去销售成本（直接成本）后的余额；净利润是扣除所有费用（包括间接费用）后的剩余。公式如下表所示。

Profit Margin (English / 中文)	Formula
Gross Profit Margin / 毛利率	(Gross Profit ÷ Revenue) × 100
Net Profit Margin / 净利润率	(Net Profit ÷ Revenue) × 100

For a business with revenue of £50,000, gross profit of £20,000 and net profit of £8,000, the gross profit margin would be (20,000 ÷ 50,000) × 100 = 40%, and the net profit margin would be 16%.

若企业收入为50,000英镑，毛利为20,000英镑，净利润为8,000英镑，则毛利率为 (20,000 ÷ 50,000) × 100 = 40%，净利润率为16%。

7. Mark-up and Pricing | 加成定价

Mark-up is the amount added to the cost of a product to determine its selling price. It is often expressed as a percentage of the cost.

加成定价是在产品成本上增加一定金额来确定售价的方法，通常以成本的一定百分比表示。

The mark-up formula helps businesses ensure that all costs are covered and a profit is made.

加成公式有助于企业确保覆盖所有成本并获得利润。

Selling Price = Unit Cost + (Unit Cost × Mark-up Percentage)

售价 = 单位成本 +（单位成本 × 加成百分比）

This can be shortened to Selling Price = Unit Cost × (1 + Mark-up%). For example, a product costing £20 with a 25% mark-up will have a selling price of £20 × 1.25 = £25.

此式可简化为售价 = 单位成本 × (1 + 加成百分比)。例如，成本20英镑的产品加成25%，售价为 20 × 1.25 = 25 英镑。

8. Law of Demand | 需求定律

The law of demand is a fundamental economic principle describing how consumers react to price changes. It states that, all other factors being equal, as the price of a product increases, the quantity demanded decreases, and vice versa.

需求定律是描述消费者如何对价格变化作出反应的基本经济原理。该定律指出，在其他条件不变的情况下，当产品价格上涨时，需求量下降；反之亦然。

This inverse relationship is illustrated by a downward-sloping demand curve. Understanding the law of demand helps businesses set prices that maximise revenue without losing too many customers.

这种反向关系表现为一条向右下方倾斜的需求曲线。理解需求定律有助于企业制定价格，在最大化收入的同时避免流失过多客户。

For instance, if a cinema raises ticket prices from £8 to £12, it is likely to sell fewer tickets, assuming competitors’ prices and consumer incomes stay the same.

例如，如果一家电影院将票价从8英镑提高到12英镑，在竞争对手票价和消费者收入不变的情况下，可能会售出更少的票。

9. Law of Supply | 供给定律

The law of supply states that, ceteris paribus, an increase in the price of a good or service leads to an increase in the quantity supplied. Producers are motivated by higher profits to offer more for sale.

供给定律指出，其他条件不变时，商品或服务的价格上涨会导致供给量增加。更高的利润激励生产者提供更多产品。

This positive relationship creates an upward-sloping supply curve. When the market price rises, existing firms may expand output and new firms may enter the market.

这种正向关系形成了一条向右上方倾斜的供给曲线。当市场价格上升时，现有企业可能扩大产量，新企业也可能进入市场。

For example, if the price of organic vegetables rises significantly, farmers are likely to grow more organic crops and some conventional farms might switch to organic production.

例如，如果有机蔬菜价格大幅上涨，农民可能会种植更多有机作物，一些传统农场也可能转向有机生产。

10. Opportunity Cost and Decision Making | 机会成本与决策

Opportunity cost is the value of the next best alternative that is forgone when a choice is made. It is a core concept in business decision making because resources are limited.

机会成本是指做出选择时所放弃的次优替代方案的价值。由于资源有限，这是商业决策中的一个核心概念。

Every time a business allocates time, money or resources to one project, it gives up the potential benefit from the next best option. The formula mindset is about comparing benefits.

每当企业将时间、资金或资源分配给某个项目时，就放弃了次优选项可能带来的收益。这种思维模式的核心是比较收益。

Opportunity Cost = Return of Next Best Alternative − Return of Chosen Option (when evaluating gains)

机会成本 = 次优替代方案的回报 − 所选方案的回报（在评估收益时）

For instance, if a student with £50 can either buy a business studies textbook or a concert ticket, and the textbook would improve grades worth a long-term benefit of £200, while the concert gives immediate enjoyment valued at £80, the opportunity cost of choosing the concert is the £200 benefit forgone.

例如，一个学生有50英镑，可以购买商务课本或音乐会门票。如果课本能提升成绩带来200英镑的长期价值，而音乐会带来80英镑的即时享受，那么选择音乐会的机会成本就是放弃的200英镑收益。

Published by TutorHao | Business Revision Series | aleveler.com

更多咨询请联系16621398022（同微信）

Year 8 Cambridge Business: Key Formulas and Principles Quick Reference | 八年级剑桥商务：公式定理速查手册