📚 Year 10 Eduqas Business: Formulas & Key Concepts Quick Reference | Year 10 Eduqas 商务：公式定理速查手册
This quick-reference guide brings together every essential formula, calculation and key concept you’ll meet in Year 10 Eduqas GCSE Business. From revenue to break‑even, cash flow to productivity, you’ll find clear explanations paired with worked‑style definitions to help you tackle data‑response questions with confidence.
这本速查手册汇集了 Year 10 Eduqas GCSE 商务课程中所有关键公式、计算方法和核心概念。从收入到盈亏平衡，从现金流到生产效率，每个要点都配有清晰的中英文解释，助你轻松应对数据分析题。
1. Revenue & Profit | 收入与利润
Revenue is the total income a business receives from selling its goods or services. The basic formula is Revenue = Selling Price per unit × Quantity Sold.
收入是企业销售产品或服务获得的总收入。基本公式为 收入 = 单位售价 × 销售数量。
Profit is the surplus left after all costs have been deducted from revenue. Profit = Total Revenue − Total Costs.
利润是收入扣除全部成本后的盈余。利润 = 总收入 − 总成本。
If revenue is greater than total costs, the business makes a profit; if costs exceed revenue, it makes a loss.
若收入大于总成本，企业盈利；若成本超过收入，企业亏损。
2. Total Costs: Fixed & Variable | 总成本：固定与可变
Total costs are the sum of all expenses a business incurs. Total Costs = Fixed Costs + Variable Costs.
总成本是企业发生的一切费用之和。总成本 = 固定成本 + 可变成本。
Fixed costs do not change with the level of output. Examples include rent, salaries and insurance. They must be paid even if no units are produced.
固定成本不随产量变动。例如租金、管理人员工资和保险费。即使产量为零也必须支付。
Variable costs change directly with output. Examples are raw materials, packaging and piece‑rate wages. Total Variable Cost = Variable Cost per unit × Quantity.
可变成本随产量直接变化。例如原材料、包装和计件工资。总可变成本 = 单位可变成本 × 产量。
3. Break‑even Point | 盈亏平衡点
The break‑even point is the level of output where total revenue equals total costs — the business makes neither profit nor loss. Break‑even Output (units) = Fixed Costs ÷ (Selling Price per unit − Variable Cost per unit).
盈亏平衡点是指总收入等于总成本时的产量——企业既不盈利也不亏损。盈亏平衡产量（单位） = 固定成本 ÷ (单位售价 − 单位可变成本)。
The bottom part of the formula, (Selling Price − Variable Cost per unit), is called the contribution per unit. It shows how much each unit sold contributes towards covering fixed costs and then generating profit.
公式的底部 (售价 − 单位可变成本) 称为 单位贡献毛利。它表示每售出一件产品能用于弥补固定成本并创造利润的金额。
Break‑even can also be found using a chart where the total revenue line crosses the total cost line. Below the break‑even point the business makes a loss, above it a profit.
盈亏平衡也可通过图表得出：总收入线与总成本线相交处即为平衡点。平衡点以下企业亏损，以上则盈利。
4. Margin of Safety | 安全边际
Margin of safety measures the amount by which actual output or sales exceed the break‑even point. Margin of Safety = Actual Output − Break‑even Output.
安全边际衡量实际产量或销售额超出盈亏平衡点的程度。安全边际 = 实际产量 − 盈亏平衡产量。
A higher margin of safety means a business can absorb a drop in sales before it starts making a loss, which reduces risk.
安全边际越高，企业在开始亏损前能承受的销售下降幅度就越大，风险也越低。
5. 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 over a period. Net Cash Flow = Total Cash Inflows − Total Cash Outflows.
现金流是指某段时间内资金流入和流出企业的运动。净现金流 = 总现金流入 − 总现金流出。
Cash inflows may include sales revenue, loans received or capital injected. Outflows include payments for materials, wages, rent and loan repayments.
现金流入包括销售收入、收到的贷款和注资；流出包括原材料款、工资、租金和贷款偿还。
The closing cash balance for a month is found by adding net cash flow to the opening balance. Closing Balance = Opening Balance + Net Cash Flow.
月末现金余额等于期初余额加当月净现金流。期末余额 = 期初余额 + 净现金流。
A business must manage cash carefully — being profitable does not always mean having enough cash to pay short‑term bills.
企业必须谨慎管理现金——盈利并不总意味着有足够现金支付短期账单。
6. Profit Margins (Gross & Net) | 利润率（毛利与净利）
Gross profit is the profit made on buying and selling goods before other expenses are deducted. Gross Profit = Sales Revenue − Cost of Sales.
毛利 是指扣除其他费用之前，买卖商品所赚取的利润。毛利 = 销售收入 − 销售成本。
Gross Profit Margin shows the percentage of sales revenue turned into gross profit. Gross Profit Margin = (Gross Profit ÷ Sales Revenue) × 100%.
毛利率 反映销售收入转化为毛利的百分比。毛利率 = (毛利 ÷ 销售收入) × 100%。
Net profit is the final profit after all expenses, including overheads, are subtracted. Net Profit = Gross Profit − Other Expenses.
净利润 是扣除全部费用（包括间接费用）后的最终利润。净利润 = 毛利 − 其他费用。
Net Profit Margin measures the percentage of sales revenue that remains as net profit. Net Profit Margin = (Net Profit ÷ Sales Revenue) × 100%.
净利率 衡量销售收入留存为净利润的百分比。净利率 = (净利润 ÷ 销售收入) × 100%。
Higher margins generally indicate better control of costs or stronger pricing power.
利润率越高，通常表示成本控制越好或定价能力越强。
7. Average Rate of Return (ARR) | 平均回报率
ARR is used to evaluate the profitability of an investment. ARR = (Average Annual Profit ÷ Initial Investment) × 100%.
平均回报率用于评估一项投资的盈利水平。ARR = (年平均利润 ÷ 初始投资额) × 100%。
To find average annual profit, add up the total expected profit over the project’s life and divide by the number of years. A higher ARR suggests a more attractive investment.
计算年平均利润时，将项目期内预期总利润相加再除以年数。ARR 越高，投资吸引力通常越大。
ARR does not consider the time value of money, but it is simple and allows quick comparisons between projects.
ARR 未考虑资金的时间价值，但它简单明了，便于快速比较不同项目。
8. Productivity & Efficiency | 生产力与效率
Productivity measures how efficiently inputs are converted into outputs. Labour Productivity = Total Output ÷ Number of Workers.
生产力衡量投入转化为产出的效率。劳动生产力 = 总产出 ÷ 工人数量。
Alternatively, Productivity = Output ÷ Input. Input may be labour hours, machines or materials.
此外，生产力 = 产出 ÷ 投入。投入可以是工时、机器或原材料。
Improving productivity reduces unit costs and can increase profits without raising prices. Common methods include training, better technology and motivation.
提高生产力可以降低单位成本，在不涨价的情况下增加利润。常见方法包括培训、先进技术和激励措施。
9. Percentage Change | 百分比变化
Percentage change shows how much a figure has increased or decreased relative to its original value. Percentage Change = (New Value − Original Value) ÷ Original Value × 100%.
百分比变化反映数值相对于原始值的增减幅度。百分比变化 = (新值 − 原值) ÷ 原值 × 100%。
This formula is used to compare changes in sales, profits, market share or costs over time. A positive result indicates growth, a negative result a decline.
该公式用于比较销售额、利润、市场份额或成本随时间的变化。正值表示增长，负值表示下降。
10. Interest Calculations | 利息计算
Businesses often borrow money and need to calculate interest costs. For simple interest, Total Interest = Loan Amount × (Annual Interest Rate ÷ 100) × Number of Years.
企业常需借款并计算利息成本。就单利而言，总利息 = 贷款金额 × (年利率 ÷ 100) × 年数。
The total amount to be repaid = Loan Amount + Total Interest. Lenders may also use compound interest, where interest is charged on accumulated interest as well as the original loan.
总还款额 = 贷款金额 + 总利息。贷款方也可能使用复利，即在原有贷款和累积利息基础上计收利息。
Managing interest payments is an important part of financial planning — high interest costs reduce net profit and cash available for other uses.
管理利息支出是财务规划的重要部分——高利息会减少净利润并挤占其他用途的现金。
11. Key Concepts & Definitions | 关键概念与定义
Contribution per unit = Selling Price per unit − Variable Cost per unit. It is the amount each unit sold contributes towards covering fixed costs and profit.
单位贡献毛利 = 单位售价 − 单位可变成本。这是每售出一件产品对回收固定成本和实现利润的贡献额。
Working capital = Current Assets − Current Liabilities. It measures the funds available for day‑to‑day operations.
营运资金 = 流动资产 − 流动负债。它衡量企业日常运营可用的资金。
Total costs = Fixed Costs + Variable Costs. If output is zero, total costs equal fixed costs only.
总成本 = 固定成本 + 可变成本。若产量为零，总成本就等于固定成本。
Cash flow forecast is a plan of expected cash inflows and outflows over a period, helping to identify potential shortfalls.
现金流预测 是对一定时期内预计现金流入和流出的计划，有助于识别潜在的资金短缺。
Break‑even chart plots total revenue and total cost lines. The intersection shows the break‑even point; the area between the lines to the right indicates profit, to the left indicates loss.
盈亏平衡图 绘制总收入线和总成本线。交点即盈亏平衡点；交点右侧的收入与成本之差为利润，左侧为亏损。
Variable cost per unit remains the same no matter how many units are produced, whereas total variable cost rises with output.
单位可变成本 无论产量多少都保持不变，但总可变成本随产量增加而上升。
12. Putting It All Together | 综合应用建议
When tackling calculation questions, always write down the formula first, substitute the numbers carefully, and show your workings. Check that your answer makes business sense — for example, a net profit margin cannot exceed 100%.
解答计算题时，先写出公式，仔细代入数字，并展示步骤。检查答案是否具有商业合理性——例如，净利率不可能超过 100%。
Exam questions often link several formulas. You might need to calculate total costs first, then profit, then a margin. Keep this quick reference handy for revision and practice past‑paper questions under timed conditions.
考题常会串联多个公式。你可能需要先计算总成本，再求利润，最后算利润率。复习时随身携带本手册，并在限时条件下练习历年真题。
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