Year 9 CCEA Business: Formula & Theorem Quick Reference Handbook | CCEA 9年级商务：公式定理速查手册

📚 Year 9 CCEA Business: Formula & Theorem Quick Reference Handbook | CCEA 9年级商务：公式定理速查手册

Welcome to your essential quick reference handbook for Year 9 CCEA Business. This guide brings together all the key formulas, calculations, and core principles you will encounter as you begin your business studies. Having these equations and theorems at your fingertips will help you solve problems confidently, whether you are calculating profit, working out a break-even point, or understanding the laws of supply and demand. Use this as a revision tool to solidify your understanding and perform well in class assessments.

欢迎使用这份为 CCEA 9年级商务课程打造的核心公式定理速查手册。本指南汇集了你在起步学习商务时将会遇到的所有关键公式、计算方法与基本原理。把这些方程式和定理熟记于心，你就能充满信心地解决各种问题，无论是计算利润、推演盈亏平衡点，还是理解供给与需求定律。把它当作复习工具，巩固你的理解，并在课堂测评中取得好成绩。

1. Revenue & Sales Revenue | 收入与销售收入

Revenue is the total amount of money a business receives from selling its goods or services before any costs are deducted. It is sometimes referred to as sales revenue or turnover.

收入是企业在扣除任何成本之前，通过销售商品或服务所获得的总金额。它有时也被称为销售收入或营业额。

Total Revenue = Selling Price per Unit × Quantity Sold

For a service-based business, revenue is simply the price charged per hour multiplied by the number of billable hours.

对于以服务为主的企业，收入就是每小时收费乘以可计费小时数。

A shop sells 200 T‑shirts at £12 each. Total revenue = £12 × 200 = £2,400.

一家商店以 12 英镑的单价出售 200 件 T 恤。总收入 = 12 英镑 × 200 = 2,400 英镑。

2. Costs: Fixed, Variable and Total | 成本：固定成本、可变成本与总成本

Businesses face two main types of costs. Fixed costs remain the same regardless of output, while variable costs change directly with the level of production.

企业面临两大类成本。固定成本不随产量变动而变化，而可变成本直接随生产水平的变化而改变。

• Fixed costs: rent, salaries, insurance.

  固定成本：租金、管理人员工资、保险费。

• Variable costs: raw materials, packaging, piece‑rate wages.

  可变成本：原材料、包装、计件工资。

Total Cost = Total Fixed Cost + Total Variable Cost

If a business pays £1,000 in fixed costs and spends £3 on materials for each of 500 units, total variable cost = £3 × 500 = £1,500. Total cost = £1,000 + £1,500 = £2,500.

如果一家企业有 1,000 英镑固定成本，且为 500 件产品各花费 3 英镑材料，总可变成本 = 3 英镑 × 500 = 1,500 英镑。总成本 = 1,000 英镑 + 1,500 英镑 = 2,500 英镑。

3. Profit and Profit Margin | 利润与利润率

Profit is the financial reward for taking business risks. It is the money left over after all costs have been deducted from revenue.

利润是承担商业风险所带来的财务回报，是从收入中扣除所有成本后剩余的资金。

Profit = Total Revenue – Total Cost

A positive result is called a profit; a negative result is a loss. The profit margin expresses profit as a percentage of revenue, showing what proportion of each pound earned is kept as profit.

结果为正叫盈利，为负叫亏损。利润率将利润表示为收入的百分比，显示每赚取一英镑中有多少留存为利润。

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

If revenue is £10,000 and total costs are £7,500, profit = £2,500. Profit margin = (£2,500 ÷ £10,000) × 100 = 25%.

若收入为 10,000 英镑，总成本为 7,500 英镑，利润 = 2,500 英镑。利润率 = (2,500 ÷ 10,000) × 100 = 25%。

4. Break-even Analysis | 盈亏平衡分析

Break-even is the point where total revenue equals total cost, meaning the business makes neither a profit nor a loss. It helps a business know the minimum number of units it must sell to cover all costs.

盈亏平衡点是总收入等于总成本的临界点，意味着企业既不盈利也不亏损。它帮助企业了解必须售出的最低单位数量，以覆盖全部成本。

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

The part in brackets is called the contribution per unit – the amount each unit contributes towards covering fixed costs after variable costs have been paid.

括号内的部分称为单位贡献额——每一件产品在支付可变成本之后能为覆盖固定成本所贡献的金额。

Contribution per unit = Selling Price – Variable Cost per Unit. Break-even output = Fixed Costs ÷ Contribution per Unit.

单位贡献额 = 售价 – 单位可变成本。盈亏平衡产量 = 固定成本 ÷ 单位贡献额。

Item	Value
Fixed costs	£4,000
Selling price per unit	£25
Variable cost per unit	£15
Contribution per unit	£10
Break-even units	400 units

A business with £4,000 fixed costs, a £25 selling price and £15 variable cost per unit must sell 400 units to break even.

一家企业固定成本为 4,000 英镑，售价 25 英镑，单位可变成本 15 英镑，必须售出 400 件产品才能达到盈亏平衡。

5. Cost-Plus Pricing | 成本加成定价法

Cost-plus pricing is a simple method where a business adds a percentage mark-up to the cost of producing or buying a product to set the selling price.

成本加成定价法是一种简单的方法，企业在生产或采购产品的成本上加一定百分比的加成来确定售价。

Selling Price = Unit Cost × (1 + Mark‑up %)

Mark-up can also be expressed as a multiplier. For a 30% mark‑up, multiply the unit cost by 1.30.

加成也可以用乘数表示。对于 30% 的加成率，将单位成本乘以 1.30。

Example: A retailer buys a pair of trainers for £40 and applies a 25% mark‑up. Selling price = £40 × 1.25 = £50.

示例：一家零售商以 40 英镑购入一双运动鞋，并加上 25% 的加成。售价 = 40 英镑 × 1.25 = 50 英镑。

6. Interest Calculations (Simple Interest) | 利息计算（单利）

Interest is the cost of borrowing money or the reward for saving. Year 9 focuses on simple interest, where the amount of interest stays the same each year because it is calculated only on the original principal.

利息是借钱的成本或储蓄的回报。9年级重点关注单利，即利息每年保持不变，因为只根据原始本金计算。

Simple Interest = Principal × Rate × Time

The rate is expressed as a decimal (e.g. 5% = 0.05) and time is in years. The total amount after a period is: Total = Principal + Interest.

利率以小数表示（如 5% = 0.05），时间以年为单位。期末总金额为：总额 = 本金 + 利息。

Calculate the simple interest on £600 borrowed for 3 years at an annual interest rate of 4%. Interest = £600 × 0.04 × 3 = £72. Total repayment = £600 + £72 = £672.

计算借入 600 英镑，年利率 4%，为期 3 年的单利。利息 = 600 × 0.04 × 3 = 72 英镑。还款总额 = 600 + 72 = 672 英镑。

7. Exchange Rate Conversion | 汇率换算

When trading internationally, businesses need to convert money from one currency to another. The exchange rate tells you how much one currency is worth in terms of another.

进行国际贸易时，企业需要将货币从一种币种兑换成另一种。汇率告诉你一种货币用另一种货币计量的价值。

Amount in Foreign Currency = Amount in Home Currency × Exchange Rate

To convert back, divide by the exchange rate. Always check whether the rate gives the foreign or home amount per unit.

换回时则除以汇率。务必检查汇率是每单位本币兑外币，还是每单位外币兑本币。

Suppose £1 = €1.15. A UK business wants to convert £2,000 into euros. Amount in € = £2,000 × 1.15 = €2,300.

假设 1 英镑 = 1.15 欧元。一家英国企业想把 2,000 英镑换成欧元。欧元金额 = 2,000 × 1.15 = 2,300 欧元。

8. Percentage Change | 百分比变化

Businesses often measure growth or decline in sales, costs or profits using percentage change. This formula compares the difference to the original value.

企业经常使用百分比变化来衡量销售额、成本或利润的增长或下降。该公式将差额与原始值进行比较。

Percentage Change = [(New Value – Original Value) ÷ Original Value] × 100

A positive result indicates an increase; a negative result shows a decrease.

结果为正表示增加，为负表示减少。

Last year sales were £50,000. This year they are £57,500. Change = [(£57,500 – £50,000) ÷ £50,000] × 100 = +15%.

去年销售额为 50,000 英镑，今年为 57,500 英镑。变化 = [(57,500 – 50,000) ÷ 50,000] × 100 = +15%。

9. Market Share | 市场份额

Market share measures a business’s sales as a proportion of the total sales in that market. It shows how competitive a business is compared to its rivals.

市场份额衡量一家企业的销售额占该市场总销售额的比例。它显示了企业相对于竞争对手的竞争力。

Market Share (%) = (Company Sales ÷ Total Market Sales) × 100

If a café sells £80,000 of coffee in a town where total coffee sales are £400,000, its market share is (£80,000 ÷ £400,000) × 100 = 20%.

如果一家咖啡馆在一个城镇售出 80,000 英镑的咖啡，而该镇咖啡总销售为 400,000 英镑，其市场份额为 (80,000 ÷ 400,000) × 100 = 20%。

10. Cash Flow & Net Cash Flow | 现金流与净现金流

Cash flow is the movement of money into and out of a business. Net cash flow shows whether a business has more cash coming in than going out over a period.

现金流是指资金流入和流出企业的情况。净现金流表明在一段时期内企业的现金流入是否大于流出。

Net Cash Flow = Total Cash Inflows – Total Cash Outflows

Cash inflows include sales revenue, loans and investment. Cash outflows include rent, wages and buying stock. A positive net cash flow means the business has a surplus; a negative figure signals a deficit.

现金流入包括销售收入、贷款和投资。现金流出包括租金、工资和进货。正的净现金流意味着企业有盈余，负值则表明存在赤字。

In one month, a business receives £12,000 from customers and pays out £9,500 in expenses. Net cash flow = £12,000 – £9,500 = £2,500.

某月，一家企业从客户那里收到 12,000 英镑，并支付了 9,500 英镑的费用。净现金流 = 12,000 – 9,500 = 2,500 英镑。

11. The Law of Demand and Supply | 供需定律

The law of demand states that, all else being equal, when the price of a good rises, the quantity demanded falls, and when the price falls, the quantity demanded rises. The law of supply states that when the price rises, the quantity supplied increases, and when the price falls, the quantity supplied decreases.

需求定律指出，在其他条件不变的情况下，商品价格上升，需求量下降；价格下降，需求量上升。供给定律指出，价格上升，供给量增加；价格下降，供给量减少。

The equilibrium price is the point where the demand and supply curves intersect — the quantity demanded equals the quantity supplied. This price clears the market, avoiding shortages and surpluses.

均衡价格是需求曲线与供给曲线相交的点——需求量等于供给量。这个价格使市场出清，避免短缺和过剩。

If a games console is priced at £450, suppliers are willing to make 2 million units but consumers only want 1.5 million. There is a surplus, which pushes the price down towards equilibrium.

如果一款游戏机定价为 450 英镑，供应商愿意生产 200 万台，但消费者只想要 150 万台，就会出现过剩，这将推动价格向均衡水平下降。

12. Factors of Production | 生产要素

All businesses need resources to produce goods and services. Economists group these resources into four factors of production: land, labour, capital and enterprise.

所有企业都需要资源来生产商品和服务。经济学家将这些资源分为四种生产要素：土地、劳动力、资本和企业家才能。

• Land – natural resources such as oil, water, forests and the physical site of the business.

  土地——自然资源，如石油、水、森林和企业的场地。

• Labour – the human effort and skills used in production.

  劳动力——生产中使用的人力劳动和技能。

• Capital – man‑made tools, machinery, equipment and buildings used to make other products.

  资本——用于生产其他产品的人造工具、机器、设备和建筑。

• Enterprise – the ability to bring the other three factors together to create a business, taking financial risks in the hope of earning a profit.

  企业家才能——把其他三种要素结合起来创业的能力，并承担财务风险以获取利润。

Understanding these factors helps explain how value is created and why some businesses succeed while others fail.

理解这些要素有助于解释价值是如何创造的，以及为什么有些企业成功而另一些却失败了。

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Published by TutorHao | Business Revision Series | aleveler.com

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