📚 Year 8 SQA Business: Formula & Theorem Quick Reference Guide | SQA 商务：公式定理速查手册
This handbook provides a concise summary of key formulas and concepts that Year 8 students need for SQA Business. Each formula is presented with a clear explanation and a worked example to help you apply it confidently in real business situations.
本手册简要总结了Year 8 SQA 商务需要掌握的关键公式和概念。每个公式都配有清晰的解释和示例，帮助你在真实商业情境中自信地运用。
1. Revenue, Cost and Profit | 收入、成本与利润
Total revenue is the income a business receives from selling its goods or services. It is found by multiplying the selling price per unit by the quantity sold.
Total Revenue = Price × Quantity Sold
总收入是企业销售商品或服务所获得的款项，计算方法为将单位售价乘以销售数量。
总收入 = 价格 × 销售数量
Total costs are the sum of all expenses a business incurs to produce and sell its goods. They are split into fixed costs (which stay the same regardless of output) and variable costs (which change with output).
Total Costs = Fixed Costs + Variable Costs
总成本是企业为生产和销售商品而发生的所有费用之和，分为固定成本（不随产量变化）和可变成本（随产量变化）。
总成本 = 固定成本 + 可变成本
Profit is what remains after subtracting total costs from total revenue. It shows how much money the business has made after covering all its expenses.
Profit = Total Revenue − Total Costs
利润是从总收入中减去总成本后的剩余部分，表明企业在支付所有费用后赚了多少钱。
利润 = 总收入 − 总成本
2. Break-even Point | 盈亏平衡点
The break-even point is the level of output where total revenue exactly equals total costs, so the business makes neither a profit nor a loss. It is a vital target for planning.
Break-even Point (units) = Fixed Costs ÷ (Selling Price per Unit − Variable Cost per Unit)
盈亏平衡点是总收入恰好等于总成本时的产量水平，此时企业不盈利也不亏损。它是规划的重要目标。
盈亏平衡点（数量） = 固定成本 ÷ (单位售价 − 单位可变成本)
Break-even can also be expressed in terms of revenue by using the contribution margin ratio. This tells you the sales value needed to cover all costs.
Break-even Revenue = Fixed Costs ÷ ((Price − Variable Cost) ÷ Price)
盈亏平衡点也可以用收入表示，利用贡献边际率可算出覆盖所有成本所需的销售额。
盈亏平衡收入 = 固定成本 ÷ ((价格 − 可变成本) ÷ 价格)
3. Contribution and Contribution Margin | 贡献与贡献边际
Contribution per unit is the amount left from each sale after variable costs have been deducted. This money goes towards paying fixed costs first, then profit.
Contribution per Unit = Selling Price per Unit − Variable Cost per Unit
单位贡献是每售出一单位产品在扣除可变成本后剩余的金额，先用于支付固定成本，剩余部分为利润。
单位贡献 = 单位售价 − 单位可变成本
Total contribution is the sum of contribution from all units sold. It can be used to quickly calculate profit once fixed costs are known.
Total Contribution = Contribution per Unit × Quantity Sold
总贡献是所有销售单位的贡献总和，一旦知道固定成本就能快速算出利润。
总贡献 = 单位贡献 × 销售数量
The contribution margin ratio expresses contribution as a percentage of sales revenue, which helps in assessing how easily fixed costs can be covered.
Contribution Margin Ratio = (Contribution per Unit ÷ Selling Price per Unit) × 100
贡献边际率将贡献表示为销售收入的百分比，有助于判断覆盖固定成本的难易程度。
贡献边际率 = (单位贡献 ÷ 单位售价) × 100
4. Profit Margin Ratios | 利润率比率
Gross profit is revenue minus the cost of goods sold (direct costs). Gross profit margin shows the percentage of revenue remaining after paying for the products or services sold.
Gross Profit Margin = (Gross Profit ÷ Revenue) × 100
毛利是收入减去销售成本（直接成本）。毛利率显示支付所售产品或服务成本后剩余收入的百分比。
毛利率 = (毛利 ÷ 收入) × 100
Net profit is the final profit after all expenses, interest and tax. Net
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