📚 Year 8 Edexcel Business: Formula & Theorem Quick Reference Handbook | Year 8 Edexcel 商务：公式定理速查手册
This handbook provides a clear and concise summary of all the essential formulas and theorems covered in the Year 8 Edexcel Business curriculum. Use it to revise key calculations relating to revenue, costs, profit, break‑even analysis, and more.
本手册清晰简明地总结了 Year 8 Edexcel 商务课程涉及的所有基本公式与定理。可用于复习与收入、成本、利润、盈亏平衡分析等相关的重要计算。
1. Revenue | 销售收入
Revenue is the money a business earns from selling its goods or services before any costs are deducted. It is sometimes called turnover or sales revenue.
销售收入是企业在扣除任何成本之前，通过出售商品或服务所赚取的钱，有时也称为营业额。
Revenue = Price × Quantity Sold
销售收入 = 售价 × 销售数量
Example: A shop sells 150 T‑shirts at £8 each. Revenue = 150 × £8 = £1,200.
例子：一家商店以每件8英镑的价格售出150件T恤，销售收入 = 150 × 8 = 1200英镑。
2. Total Costs | 总成本
Total costs are the sum of all expenses a business faces when producing goods or services. They are split into fixed costs (which do not change with output) and variable costs (which change directly with output).
总成本是企业在生产商品或服务时面临的所有费用之和。总成本分为固定成本（不随产量变化）和可变成本（随产量直接变化）。
Total Costs = Fixed Costs + Variable Costs
总成本 = 固定成本 + 可变成本
Example: A bakery pays £500 rent (fixed) and spends £2 per loaf on flour and packaging (variable). If it makes 400 loaves, total costs = £500 + (400 × £2) = £1,300.
例子：一家面包店支付500英镑租金（固定成本），每个面包的面粉和包装花费2英镑（可变成本）。如果生产400个面包，总成本 = 500 + (400 × 2) = 1300英镑。
3. Profit | 利润
Profit is the financial reward a business earns after all costs have been subtracted from revenue. It is a key measure of business success.
利润是企业从收入中扣除所有成本后获得的财务回报，是衡量企业成功的关键指标。
Profit = Total Revenue – Total Costs
利润 = 总收入 – 总成本
Example: Total revenue is £2,000 and total costs are £1,400. Profit = £2,000 – £1,400 = £600.
例子：总收入为2000英镑，总成本为1400英镑。利润 = 2000 – 1400 = 600英镑。
4. Contribution per Unit | 每单位贡献毛利
Contribution per unit shows how much each product sold contributes towards covering fixed costs and then making a profit. It is the difference between the selling price and the variable cost per unit.
每单位贡献毛利表示每售出一件产品能为覆盖固定成本并进而创造利润做出多大贡献。它是售价与单位可变成本之间的差额。
Contribution per Unit = Selling Price per Unit – Variable Cost per Unit
每单位贡献毛利 = 单位售价 – 单位可变成本
Example: A toy is sold for £15 and the variable cost to make it is £9. Contribution per unit = £15 – £9 = £6.
例子：一个玩具售价为15英镑，其可变生产成本为9英镑。每单位贡献毛利 = 15 – 9 = 6英镑。
5. Break‑even Point (Units) | 盈亏平衡点（产量）
The break‑even point is the number of units a business must sell to cover all its costs. At this point, total revenue equals total costs and profit is zero. The formula uses contribution per unit.
盈亏平衡点是指企业为覆盖所有成本而必须销售的产品数量。在这一点上，总收入等于总成本，利润为零。该公式使用每单位贡献毛利。
Break‑even Point (units) = Fixed Costs ÷ Contribution per Unit
盈亏平衡点（产量） = 固定成本 ÷ 每单位贡献毛利
Example: Fixed costs are £2,400 and contribution per unit is £8. Break‑even point = 2,400 ÷ 8 = 300 units.
例子：固定成本为2400英镑，每单位贡献毛利为8英镑。盈亏平衡点 = 2400 ÷ 8 = 300件。
6. Break‑even Point (Sales Revenue) | 盈亏平衡点（销售额）
Sometimes it is more useful to express the break‑even point in terms of the sales revenue needed rather than the number of units. This is simply the break‑even units multiplied by the selling price.
有时以所需销售额而非产品数量来表示盈亏平衡点更为有用。这仅需将盈亏平衡产量乘以售价即可。
Break‑even Sales Revenue = Break‑even Point (units) × Selling Price per Unit
盈亏平衡销售额 = 盈亏平衡点（产量） × 单位售价
Example: Using the previous example, break‑even point is 300 units and selling price is £20. Break‑even sales revenue = 300 × £20 = £6,000.
例子：沿用上例，盈亏平衡点为300件，售价为20英镑。盈亏平衡销售额 = 300 × 20 = 6000英镑。
7. Margin of Safety | 安全边际
Margin of safety measures how much sales can fall before the business reaches its break‑even point. A larger margin of safety means lower risk. It can be calculated in units or in sales revenue.
安全边际衡量的是在企业达到盈亏平衡点之前销售额可以下降的幅度。安全边际越大，风险越低。它可以用产量或销售收入来计算。
Margin of Safety = Actual Sales – Break‑even Sales
安全边际 = 实际销售额 – 盈亏平衡销售额
Example: Actual sales are 800 units and break‑even sales are 500 units. Margin of safety = 800 – 500 = 300 units (or 300 × £20 = £6,000 in revenue).
例子：实际销售量为800件，盈亏平衡销售量为500件。安全边际 = 800 – 500 = 300件（或300 × 20 = 6000英镑的销售收入）。
8. Profit Margin | 利润率
Profit margin shows the percentage of revenue that turns into profit. It is useful for comparing performance over time or against competitors. A higher profit margin indicates better cost control or stronger pricing.
利润率显示收入转化为利润的百分比。它有助于跨时间比较业绩或与竞争对手比较。利润率越高，说明成本控制越好或定价能力越强。
Profit Margin = (Profit ÷ Revenue) × 100%
利润率 = (利润 ÷ 收入) × 100%
Example: A business earns a profit of £750 from revenue of £5,000. Profit margin = (750 ÷ 5,000) × 100% = 15%.
例子：一家企业从5000英镑的收入中获得750英镑的利润。利润率 = (750 ÷ 5000) × 100% = 15%。
9. Market Share | 市场份额
Market share measures the proportion of total market sales that a business controls. It is expressed as a percentage and helps a firm understand its position relative to competitors.
市场份额衡量的是一个企业在市场总销售额中所占的比例，以百分比表示，有助于企业了解自身相对于竞争对手的地位。
Market Share = (Company’s Sales ÷ Total Market Sales) × 100%
市场份额 = (公司销售额 ÷ 市场总销售额) × 100%
Example: A smartphone company sells £8 million worth of phones in a market worth £80 million. Market share = (8 ÷ 80) × 100% = 10%.
例子：一家智能手机公司在规模为8000万英镑的市场中销售了800万英镑的手机。市场份额 = (8 ÷ 80) × 100% = 10%。
10. Percentage Change | 百分比变化
Percentage change is used to compare the size of a change in a value over time. It works for sales, costs, profit, or any other figure.
百分比变化用于比较某个数值随时间变化的大小，适用于销售额、成本、利润或任何其他数据。
Percentage Change = ((New Value – Old Value) ÷ Old Value) × 100%
百分比变化 = ((新值 – 旧值) ÷ 旧值) × 100%
Example: Last month’s revenue was £10,000; this month it is £12,500. Percentage change = ((12,500 – 10,000) ÷ 10,000) × 100% = 25% increase.
例子：上个月收入为10,000英镑，本月为12,500英镑。百分比变化 = ((12,500 – 10,000) ÷ 10,000) × 100% = 25%的增长。
11. Labour Productivity | 劳动生产率
Labour productivity measures how efficiently a workforce produces output. Higher productivity can lower costs and increase competitiveness. Output can be measured in physical units or in value (£).
劳动生产率衡量的是劳动力生产产出的效率。较高的生产率可以降低成本并提高竞争力。产出可以用实物单位或货币价值（英镑）计量。
Labour Productivity = Total Output ÷ Number of Employees
劳动生产率 = 总产出 ÷ 员工人数
Example: A factory produces 5,000 units in a week with 25 workers. Labour productivity = 5,000 ÷ 25 = 200 units per worker.
例子：一家工厂在25名员工的情况下每周生产5000件产品。劳动生产率 = 5000 ÷ 25 = 每名员工200件。
12. Average Cost per Unit | 单位平均成本
Average cost per unit tells a business how much it costs on average to produce one item. It is useful for setting prices and evaluating efficiency as output changes.
单位平均成本告诉企业平均生产一件产品的花费是多少，有助于制定价格和评估产量变化时的效率。
Average Cost per Unit = Total Costs ÷ Quantity Produced
单位平均成本 = 总成本 ÷ 生产数量
Example: Total costs are £4,000 when 800 units are made. Average cost per unit = 4,000 ÷ 800 = £5.
例子：生产800件产品时总成本为4000英镑。单位平均成本 = 4000 ÷ 800 = 5英镑。
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