📚 Year 9 Cambridge Business Formula & Theorem Quick Reference | Year 9 剑桥商务公式定理速查手册
Welcome to the Year 9 Cambridge Business Formula Quick Reference Handbook. This guide consolidates all the essential formulas and key metrics you need to master for your course. Use it for revision, homework, and exam preparation. Understanding how to calculate revenue, costs, profit, break-even, and efficiency ratios is fundamental to analysing business performance. Each formula is presented with a clear explanation in both English and Chinese to support bilingual learning.
欢迎使用 Year 9 剑桥商务公式速查手册。本手册汇总了你课程中需要掌握的所有重要公式和关键指标，可用于复习、作业和备考。掌握收入、成本、利润、盈亏平衡和效率比率的计算，是分析企业绩效的基础。每个公式都附有清晰的中英文解释，以支持双语学习。
1. Revenue, Cost and Profit | 收入、成本与利润
Total Revenue (TR) is the income a business receives from selling its goods or services. It is calculated by multiplying the selling price per unit by the quantity sold.
Total Revenue = Price × Quantity
总收入是企业从销售商品或服务中获得的收入。它通过将每单位售价乘以销售数量来计算。
总收入 = 单价 × 数量
Total Costs (TC) are the sum of all expenses incurred in producing goods or services. Costs are divided into fixed costs (which do not vary with output, e.g., rent, salaries) and variable costs (which change with the level of production, e.g., raw materials, direct labour).
Total Costs = Fixed Costs + Variable Costs
总成本是生产商品或服务所发生的一切费用的总和。成本分为固定成本（不随产量变化，如租金、管理人员工资）和变动成本（随产量变化，如原材料、直接人工）。
总成本 = 固定成本 + 变动成本
Profit is the financial gain a business makes when revenue exceeds total costs. If total costs are higher than revenue, the business makes a loss.
Profit = Total Revenue − Total Costs
利润是企业在收入超过总成本时所获得的经济收益。如果总成本高于收入，企业就发生亏损。
利润 = 总收入 − 总成本
2. Break-even Point | 盈亏平衡点
Break-even Point in units tells you how many products must be sold to cover all costs. It is found by dividing total fixed costs by the contribution per unit (selling price minus variable cost).
Break-even Point (units) = Fixed Costs ÷ (Selling Price − Variable Cost per unit)
以数量表示的盈亏平衡点告诉你需要销售多少件产品才能覆盖所有成本。计算方法是用总固定成本除以单位边际贡献（售价减去单位变动成本）。
盈亏平衡点（数量）= 固定成本 ÷（售价 − 单位变动成本）
Break-even Revenue shows the amount of sales revenue needed to break even. It is simply the break-even quantity multiplied by the selling price.
Break-even Revenue = Break-even units × Selling Price
盈亏平衡收入表示达到盈亏平衡所需的销售收入额。它等于盈亏平衡数量乘以售价。
盈亏平衡收入 = 盈亏平衡数量 × 售价
Margin of Safety is the difference between actual (or budgeted) sales and the break-even sales. It shows how much sales can fall before the business starts making a loss. It can be expressed in units or in revenue.
Margin of Safety = Actual Sales − Break-even Sales
安全边际是实际（或预算）销售额与盈亏平衡销售额之间的差额。它表明销售额可以下降多少而不至亏损。可以用数量或金额表示。
安全边际 = 实际销售额 − 盈亏平衡销售额
3. Contribution Analysis | 边际贡献分析
Contribution per unit is the amount each unit sold contributes towards covering fixed costs and generating profit. It is the difference between selling price and variable cost per unit.
Contribution per unit = Selling Price − Variable Cost per unit
单位边际贡献是每销售一件产品对覆盖固定成本和创造利润所做的贡献。它是售价与单位变动成本之间的差额。
单位边际贡献 = 售价 − 单位变动成本
Total Contribution is the contribution per unit multiplied by the number of units sold. It first covers fixed costs, and any remainder becomes profit.
Total Contribution = Contribution per unit × Number of units sold
总边际贡献等于单位边际贡献乘以销售数量。它首先用于弥补固定成本，剩余部分即形成利润。
总边际贡献 = 单位边际贡献 × 销售数量
Profit using contribution can be calculated by subtracting total fixed costs from total contribution.
Profit = Total Contribution − Fixed Costs
利用边际贡献求利润，可以用总边际贡献减去总固定成本。
利润 = 总边际贡献 − 固定成本
4. Profit Margins | 利润率
Gross Profit Margin measures the percentage of revenue left after deducting the cost of goods sold (direct costs). It indicates how efficiently a business controls its production costs.
Gross Profit Margin = (Gross Profit ÷ Revenue) × 100%
毛利率衡量扣除销售成本（直接成本）后剩余收入所占的百分比。它反映了企业控制生产成本的效率。
毛利率 =（毛利 ÷ 收入）× 100%
Net Profit Margin
Published by TutorHao | Year 9 商务 Revision Series | aleveler.com
更多咨询请联系16621398022（同微信）
屏轩国际教育cambridge primary/secondary checkpoint, cat4, ukiset,ukcat,igcse,alevel,PAT,STEP,MAT, ibdp,ap,ssat,sat,sat2课程辅导，国外大学本科硕士研究生博士课程论文辅导