Year 8 CIE Business Studies: Formula & Theorem Quick Reference Handbook | Year 8 CIE 商务：公式定理速查手册

📚 Year 8 CIE Business Studies: Formula & Theorem Quick Reference Handbook | Year 8 CIE 商务：公式定理速查手册

Welcome to the Year 8 CIE Business Studies Formula & Theorem Quick Reference Handbook. This guide summarises the essential equations, definitions and graphical concepts you need to master for your checkpoint assessment. Keep this handbook handy when practising calculations and revising key business topics.

欢迎使用 Year 8 CIE 商务学科公式定理速查手册。本手册汇总了你必须掌握的基本公式、定义和图形概念，助力你的阶段性评估与复习。在练习计算和回顾重点时，请随时查阅本手册。

---

1. Revenue, Cost and Profit | 收入、成本与利润

Total Revenue (TR) is the money a business receives from selling goods or services. It is calculated by multiplying the selling price per unit by the quantity sold. The formula is:

总收入（TR）是企业销售商品或服务所获得的货币总额，由单位售价乘以销售数量计算得出。公式为：

Total Revenue = Price per unit × Quantity sold

Total Costs (TC) include all expenses incurred. They are divided into fixed costs (FC) – costs that do not change with output, such as rent – and variable costs (VC) – costs that change with the level of production, such as raw materials. The formula is:

总成本（TC）包括所有发生的费用，分为固定成本（FC，不随产量变化的成本，如租金）和可变成本（VC，随产量变化的成本，如原材料）。公式为：

Total Cost = Fixed Costs + (Variable Cost per unit × Quantity)

Profit is the reward for taking a business risk. It is positive when total revenue exceeds total costs. The formula is:

利润是企业承担风险的回报。当总收入大于总成本时，利润为正。其公式为：

Profit = Total Revenue – Total Cost

---

2. Break-even Analysis | 盈亏平衡分析

Break-even is the level of output where total revenue equals total costs, so the business makes neither profit nor loss. The break-even point (BEP) in units is calculated as:

盈亏平衡是指总收入等于总成本时的产量水平，此时企业既无利润也无亏损。以数量计算的盈亏平衡点（BEP）公式为：

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

The denominator (Price – Variable Cost per unit) is called the contribution per unit. Contribution shows how much each unit sold contributes towards covering fixed costs and then generating profit.

分母（单位售价 – 单位可变成本）称为单位贡献。贡献表示每售出一件产品能为覆盖固定成本以及随后创造利润所做的贡献。

Margin of safety is the amount by which actual sales exceed the break-even level of sales. It indicates the risk buffer. The formula is:

安全边际是实际销售额超过盈亏平衡销售额的部分，反映了风险缓冲。其公式为：

Margin of Safety = Actual Output (or Sales) – Break-even Output

Businesses aim for a high margin of safety to reduce the risk of loss.

企业力求较高的安全边际以降低亏损风险。

---

3. Profit Margins | 利润率

Profit margins measure how much profit a business makes relative to its revenue. They are expressed as percentages.

利润率衡量企业相对于其收入所赚取的利润，通常以百分比表示。

Gross Profit Margin: This shows the percentage of revenue remaining after paying for the cost of goods sold (direct costs). The formula is:

毛利率：扣除已售商品成本（直接成本）后剩余收入所占的百分比。其公式为：

Gross Profit Margin = (Gross Profit ÷ Revenue) × 100

Gross Profit = Revenue – Cost of Sales (or Cost of Goods Sold).

毛利 = 收入 – 销售成本（或已售商品成本）。

Net Profit Margin: This shows the percentage of revenue left after all expenses, including overheads and interest, have been deducted. It gives a more complete picture of profitability. The formula is:

净利率：扣除包括间接费用和利息在内的所有费用后剩余收入所占的百分比，能更全面地反映盈利能力。其公式为：

Net Profit Margin = (Net Profit ÷ Revenue) × 100

Net Profit = Gross Profit – Expenses (operating expenses, interest, tax).

净利润 = 毛利 – 费用（营业费用、利息、税款）。

---

4. Average and Marginal Cost | 平均成本与边际成本

Average cost (or unit cost) is the cost of producing one unit of output. It helps businesses set prices and compare efficiency. The formula is:

平均成本（或单位成本）指生产一单位产出所花费的成本，有助于企业定价和比较效率。其公式为：

Average Cost = Total Cost ÷ Quantity Produced

As output increases, average cost may fall initially due to spreading fixed costs over more units – an effect known as economies of scale.

随着产量增加，由于

Published by TutorHao | Year 8 商务 Revision Series | aleveler.com

更多咨询请联系16621398022（同微信）