Year 10 Cambridge Business: Formulas & Key Concepts Quick Reference | Year 10 剑桥商务：公式定理速查手册

📚 Year 10 Cambridge Business: Formulas & Key Concepts Quick Reference | Year 10 剑桥商务：公式定理速查手册

This quick reference handbook compiles the essential formulas, ratios and key economic principles required for the Year 10 Cambridge IGCSE Business syllabus. Mastering these tools will help you analyse costs, profits, break‑even points, financial health and market behaviour. Keep it handy for revision and exam practice.

本速查手册汇总了 Year 10 剑桥 IGCSE 商务课程必考的基本公式、比率和关键经济学原理。掌握这些工具将帮助您分析成本、利润、盈亏平衡点、财务健康状况和市场行为。请随时查阅以备考和练习。

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

Total Revenue (TR) = Price (P) × Quantity (Q)

Total revenue is the total income a business receives from selling its goods or services. It is calculated by multiplying the selling price per unit by the number of units sold.

总收入是企业通过销售商品或服务获得的总收入，由单位售价乘以销售数量计算得出。

Total Variable Cost (TVC) = Variable Cost per Unit × Quantity

Variable costs change directly with the level of output. Examples include raw materials and direct labour. Total variable cost rises as more units are produced.

可变成本随产出水平的变动而直接变化，例如原材料和直接人工。产量越高，总可变成本越大。

Total Costs (TC) = Fixed Costs (FC) + Total Variable Costs (TVC)

Fixed costs, such as rent, do not vary with output in the short term. Total costs combine these fixed costs with the variable costs that depend on production volume.

固定成本（如租金）在短期内不随产量变动。总成本则是这些固定成本与随产量变动的可变成本之和。

Profit = Total Revenue − Total Costs

Profit is the positive difference between total revenue and total costs. A negative result indicates a loss. It is the primary measure of financial success for a business.

利润是总收入与总成本之间的正差额；如果结果为负则表示亏损。它是衡量企业财务成功与否的首要指标。

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2. Profit and Profit Margins | 利润与利润率

Gross Profit = Revenue − Cost of Sales

Gross profit shows the amount a business earns after subtracting the direct costs of producing or purchasing the goods sold. It reveals how efficiently production or procurement is managed.

毛利润体现企业在扣除已售商品的直接生产成本或采购成本后的收益，反映了生产或采购管理的效率。

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

This margin expresses gross profit as a percentage of revenue. A higher gross profit margin means a larger portion of each sales pound is retained before deducting overheads.

该比率将毛利润表示为收入的百分比。毛利率越高，代表扣除间接费用前每单位销售收入中留存的比例越大。

Net Profit = Gross Profit − Expenses (Overheads)

Net profit, also called profit for the period, is what remains after all operating expenses, interest and taxes are deducted from gross profit. It shows the overall profitability.

净利润（又称当期利润）是从毛利润中扣除所有营业费用、利息和税费后的剩余部分，显示了企业整体的盈利能力。

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

Net profit margin shows the percentage of revenue that becomes net profit. It is a key indicator of how well a business controls its overall costs.

净利率表示收入中转化为净利润的百分比，是衡量企业控制整体成本能力的关键指标。

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3. Break‑Even Analysis | 盈亏平衡分析

Break‑Even Output (units) = Fixed Costs ÷ (Selling Price per Unit − Variable Cost per Unit)

The break‑even point is the level of output at which total revenue equals total costs – the business makes neither a profit nor a loss. The denominator (price minus variable cost) is the contribution per unit.

盈亏平衡点是指总收入等于总成本时的产量水平，此时企业既不盈利也不亏损。分母（售价减可变成本）即单位贡献毛利。

Knowing the break‑even output helps managers set sales targets and decide whether to launch a product. It is often presented on a break‑even chart with lines for total revenue and total costs.

了解盈亏平衡产量有助于管理者设定销售目标并决定是否推出产品。它通常呈现在盈亏平衡图中，图上画出总收入线与总成本线。

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4. Contribution and Margin of Safety | 贡献毛利与安全边际

Contribution per Unit = Selling Price per Unit − Variable Cost per Unit

Contribution is the amount from each sale that goes towards covering fixed costs and, once those are covered, generating profit. It is a central concept in marginal costing.

贡献毛利是每笔销售中用于覆盖固定成本的金额；一旦固定成本全部收回，剩余部分就形成利润。这是边际成本法的核心概念。

Total Contribution = Contribution per Unit × Quantity Sold

Total contribution can be subtracted from total fixed costs to find profit quickly. For any level of output, Profit = Total Contribution − Fixed Costs.

总贡献毛利减去固定成本即可快速得出利润。在任何产量水平下，利润 = 总贡献毛利 − 固定成本。

Margin of Safety (units) = Actual Sales (units) − Break‑Even Sales (units)

The margin of safety shows the amount by which sales can fall before the business reaches the break‑even point. A larger margin provides a cushion against falling demand.

安全边际显示在达到盈亏平衡点之前销售额可以下降的幅度。较大的安全边际为对抗需求下滑提供了缓冲。

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5. Liquidity Ratios | 流动性比率

Liquidity ratios assess whether a business can meet its short‑term debts as they fall due. They use figures from the balance sheet / statement of financial position.

流动性比率用于评估企业偿还到期短期债务的能力，其数据来自资产负债表/财务状况表。

Ratio 比率	Formula 公式
Current Ratio 流动比率	Current Assets ÷ Current Liabilities
Acid Test Ratio 酸性测试比率	(Current Assets − Inventories) ÷ Current Liabilities

The current ratio includes all current assets, giving a broad picture. The acid test (or quick ratio) excludes inventories because they may not be quickly converted into cash. A ratio that is too low signals potential cash problems; a very high ratio may suggest inefficiency in using assets.

流动比率涵盖了所有流动资产，提供一个概括性画面。酸性测试比率（速动比率）剔除了存货，因为存货不一定能快速变现。比率过低预示可能出现现金流问题；比率过高则可能意味着资产利用效率低下。

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6. Profitability Ratios | 盈利能力比率

Return on Capital Employed (ROCE) (%) = (Net Profit ÷ Capital Employed) × 100

ROCE measures how effectively a business uses its long‑term capital to generate profit. Capital employed is total equity plus non‑current liabilities. A higher ROCE indicates more efficient use of funds.

资本回报率衡量企业运用长期资本创造利润的效率。所用资本等于总权益加非流动负债。ROCE 越高，说明资金运用越有效。

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

This ratio focuses on the relationship between revenue and cost of sales, showing how much profit is available to pay overheads.

此比率聚焦于收入与销售成本的关系，显示有多少利润可用于支付间接费用。

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

After all expenses are deducted, this margin reveals the final percentage of each sales pound that becomes profit. It is often compared over time or with competitors.

扣除所有费用后，该利润率显示出每单位销售收入最终能留下的利润百分比，通常进行时间序列对比或与竞争对手比较。

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7. Efficiency Measures | 效率指标

Labour Productivity = Total Output ÷ Number of Employees

Labour productivity measures output per worker. Increases can come from better training, automation or staff motivation. It is a key driver of competitiveness.

劳动生产率衡量每名员工的产出。通过更好的培训、自动化或员工激励可提高生产率，这是竞争力的关键驱动因素。

Inventory Turnover (times) = Cost of Sales ÷ Average Inventory

Inventory turnover shows how many times a business sells and replaces its stock over a period. A higher figure typically means goods are sold quickly, reducing holding costs.

存货周转率显示企业在一定时期内售出并补充库存的次数。数值较高通常意味着货物销售快，降低了持有成本。

Average Inventory Period (days) = (Average Inventory ÷ Cost of Sales) × 365

Alternatively, this formula estimates the average number of days inventory is held. Shorter periods are generally preferable for perishable or fashion goods.

该公式可估算存货的平均持有天数。对于易腐品或时尚品，持有期越短通常越理想。

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8. Price Elasticity of Demand (PED) | 需求价格弹性

PED = (% Change in Quantity Demanded) ÷ (% Change in Price)

Price elasticity of demand measures how responsive quantity demanded is to a change in price. It is always negative due to the law of demand, but the absolute value is usually used for interpretation.

需求价格弹性衡量需求量对价格变动的反应程度。由于需求定律，它恒为负值，但通常使用绝对值进行解释。

• If |PED| > 1, demand is price elastic: a price cut raises total revenue.

  若 |PED| > 1，需求富有弹性：降价会增加总收入。

• If |PED| < 1, demand is price inelastic: a price rise raises total revenue.

  若 |PED| < 1，需求缺乏弹性：提价会增加总收入。

• If |PED| = 1, demand is unit elastic: total revenue stays the same.

  若 |PED| = 1，需求具有单位弹性：总收入保持不变。

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9. The Law of Demand and Supply | 需求与供给定律

The Law of Demand states that, ceteris paribus, as the price of a good rises, the quantity demanded falls, and vice versa. There is an inverse relationship between price and quantity demanded.

需求定律指出，在其他条件不变的情况下，商品价格上升会导致需求量下降，反之亦然。价格与需求量之间存在反向关系。

The Law of Supply states that, ceteris paribus, as the market price rises, the quantity supplied increases. Producers are more willing to supply more at higher prices, creating a direct relationship.

供给定律指出，在其他条件不变的情况下，市场价格上升会使供给量增加。价格越高，生产者供给越多，两者呈正向关系。

The equilibrium price is where quantity demanded equals quantity supplied. These laws underpin the analysis of market behaviour and pricing strategies.

均衡价格是需求量与供给量相等时的价格。这两条定律构成了市场行为和定价策略分析的基础。

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10. Economies of Scale and the Law of Diminishing Returns | 规模经济与边际报酬递减法则

Economies of scale refer to the cost advantages a business gains as it increases its scale of output, leading to a fall in average cost per unit. These can be internal (e.g. bulk buying, technical efficiencies) or external (e.g. better infrastructure). Diseconomies of scale occur when the firm grows too large and average costs start to rise, often due to communication problems or low morale.

规模经济指企业扩大产出规模时获得的成本优势，使单位平均成本下降。它可以是内部的（如批量采购、技术效率）或外部的（如更好的基础设施）。规模不经济则是当企业过于庞大、平均成本开始上升时出现的现象，通常源于沟通问题或士气低落。

The Law of Diminishing Returns (also called diminishing marginal returns

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