📚 Year 11 Edexcel Business Formula & Theorem Quick Reference Handbook | Year 11 Edexcel 商务公式定理速查手册
This quick reference handbook pulls together the most important formulas, ratios and key theorems required for the Edexcel GCSE Business examination. Every concept is presented with a clear formula, followed by an English explanation and its Chinese equivalent to help you learn accurately and quickly. Use it alongside your revision to test yourself and to ensure you can apply each calculation correctly in the exam.
本速查手册汇集了 Edexcel GCSE 商务考试中最重要、最高频的公式、比率和关键定理。每个概念都配有清晰的公式，并以英文和中文相继解释，帮助你准确、高效地学习。结合复习使用本手册，随时自测，确保在考试中能正确运用每一个计算。
1. Revenue, Cost and Profit Formulas | 收入、成本与利润公式
Total Revenue = Quantity Sold × Selling Price per Unit
Total revenue is the total income generated from selling goods or services before any costs are taken away. It shows the value of sales a business has made in a given period.
总收入是指企业在扣除任何成本之前，通过销售商品或服务所产生的全部收入。它反映了企业在特定时期内的销售额。
Total Variable Costs = Variable Cost per Unit × Quantity Produced
Variable costs change directly with the level of output. This formula helps you work out the total extra cost of making additional units.
可变成本随产量水平直接变动。此公式用于计算生产额外单位所带来的总额外成本。
Total Costs = Fixed Costs + Total Variable Costs
Total costs represent the full amount a business spends to run its operations. Fixed costs remain the same regardless of output, while variable costs rise and fall with production.
总成本代表企业经营运作所需支出的全部金额。固定成本无论产量如何都保持不变，而可变成本则随产量增减。
Profit = Total Revenue − Total Costs
Profit is the financial reward a business earns after covering all its expenses. If total revenue is greater than total costs, the business makes a profit; if it is lower, it makes a loss.
利润是企业在支付全部开支后的财务回报。若总收入大于总成本，企业盈利；若低于总成本，企业亏损。
2. Break-even Analysis | 盈亏平衡分析
Break-even Point (units) = Fixed Costs ÷ (Selling Price per Unit − Variable Cost per Unit)
The break-even output is the number of units a business must sell to cover all its costs exactly – at this point, profit is zero. The denominator is often called the contribution per unit.
盈亏平衡产量是企业为刚好弥补全部成本所必须销售的单位数量——此时利润为零。分母通常被称为单位贡献额。
Break-even Revenue = Break-even Output × Selling Price per Unit
Once you know the break-even quantity, you can find the exact sales revenue needed to reach the break-even point. This is useful when comparing with actual sales figures.
已知盈亏平衡产量后，即可求得达到盈亏平衡点所需的精确销售收入。与真实销售数据对比时非常有用。
Margin of Safety = Actual Sales − Break-even Sales (units or revenue)
The margin of safety shows how far sales can fall before the business starts making a loss. A larger margin of safety means lower risk.
安全边际显示了在企业开始亏损之前，销售额可以下降的幅度。安全边际越大，风险越低。
3. Cash Flow Forecasting | 现金流预测
Net Cash Flow = Total Cash Inflows − Total Cash Outflows
Net cash flow measures the cash moving in and out of a business over a specific period. A positive figure means more cash came in than went out, which helps the business pay its bills on time.
净现金流衡量特定时期内企业现金的进出状况。正值意味着流入的现金多于流出的现金，有助于企业按时付款。
Closing Balance = Opening Balance + Net Cash Flow
The closing balance is the amount of cash a business has at the end of a month or period. It becomes the opening balance for the next period, so tracking it carefully is essential for liquidity.
期末余额是企业在某个月末或期末持有的现金数额。它会成为下一期的期初余额，因此仔细追踪期末余额对保持流动性至关重要。
4. Gross and Net Profit Margins | 毛利率与净利率
Gross Profit = Sales Revenue − Cost of Sales
Gross profit shows how much money a business makes after paying the direct costs of producing or buying the products it sells. It does not yet account for overheads or other operating expenses.
毛利润表明企业在支付所售产品的直接生产成本或采购成本后赚了多少钱。它尚未计入间接费用或其他经营开支。
Gross Profit Margin = (Gross Profit ÷ Sales Revenue) × 100
The gross profit margin expresses gross profit as a percentage of sales revenue. It reveals how efficiently a business turns sales into profit before overheads.
毛利率以销售收入百分比的形式表示毛利润。它揭示了企业在扣除间接费用之前将销售转化为利润的效率。
Net Profit = Gross Profit − Expenses
Net profit is the ‘bottom line’ – the amount left after all operating expenses, interest and taxes have been deducted. It is the most complete measure of a business’s profitability.
净利润是“底线”——即扣除所有经营费用、利息和税费之后的剩余金额。它是衡量企业盈利能力最完整的指标。
Net Profit Margin = (Net Profit ÷ Sales Revenue) × 100
The net profit margin tells you how much of each pound of sales revenue ends up as profit after all costs. A higher margin usually suggests better overall cost control.
净利率告诉你每 1 英镑销售收入中有多少最终成为净利润。净利率较高通常表明整体成本控制较好。
5. Liquidity Ratios | 流动性比率
| Ratio / 比率 | Formula / 公式 |
|---|---|
| Current Ratio / 流动比率 | Current Ratio = Current Assets ÷ Current Liabilities |
| Acid Test Ratio / 速动比率 | Acid Test Ratio = (Current Assets − Stock) ÷ Current Liabilities |
The current ratio indicates whether a business has enough short-term assets to cover its short-term debts. A figure between 1.5 and 2 is often considered healthy, but this varies by industry.
流动比率表明企业是否有足够的短期资产来偿还其短期债务。一般认为 1.5 至 2 之间为健康水平，但会因行业而异。
The acid test ratio (also called the liquid capital ratio) is a stricter measure because it removes stock – which may be difficult to sell quickly. It focuses on the most liquid assets.
速动比率（也称液态资本比率）是一项更严格的衡量指标，因为它剔除了可能不易快速变现的存货。该比率聚焦于流动性最强的资产。
6. Average Rate of Return (ARR) | 平均收益率
Average Annual Profit = Total Net Profit from Investment ÷ Number of Years
To begin the ARR calculation, you first find the average yearly profit. This evens out the total profit over the entire life of the project.
开始计算 ARR 时，首先计算平均年度利润。这会将总利润平均分摊至项目整个存续期间。
ARR = (Average Annual Profit ÷ Initial Investment Cost) × 100
The ARR shows the annual percentage return a business can expect from an investment. It allows easy comparison between different projects – the higher the ARR, the more attractive the investment.
ARR 表示企业预计每年可从投资中获得的百分比回报。它便于在不同项目间进行比较——ARR 越高，投资吸引力越大。
7. Payback Period | 回收期
Payback Period = Year before full recovery + (Amount left to recover ÷ Net Cash Flow in the next year) × 12 months
The payback period calculates how long it takes for an investment to repay its original cost from the net cash flows it generates. It is often expressed in years and months and is valued because it focuses on risk and liquidity.
回收期计算的是投资通过自身产生的净现金流收回初始成本所需的时间。通常以年与月表示，因其关注风险和流动性而备受重视。
A shorter payback period is generally preferred because the business gets its money back faster and reduces the risk that circumstances might change unfavourably.
通常回收期越短越受青睐，因为企业能更快收回资金，并降低因环境发生不利变化而带来的风险。
8. Market Share and Market Growth | 市场份额与市场增长
Market Share = (Sales of the Business ÷ Total Sales in the Market) × 100
Market share tells you the proportion of total market sales a particular business controls. It is a useful indicator of competitiveness and market strength.
市场份额表明特定企业控制的销售额在市场总量中所占的比例。它是衡量竞争力和市场地位的有用指标。
Market Growth = (Change in Market Size ÷ Original Market Size) × 100
Market growth measures how much the total market has expanded or contracted over a period. A growing market offers opportunities for businesses to increase sales even without taking share from rivals.
市场增长衡量的是整个市场在一段时期内扩张或收缩的幅度。一个增长的市场意味着企业即使不抢夺对手份额也能提升销售额。
9. Productivity and Capacity Utilisation | 生产率与产能利用率
Productivity = Output per Worker (or Output per Worker Hour)
Productivity gauges how efficiently a business uses its labour force. Higher productivity can lower unit costs and improve competitiveness.
生产率衡量企业利用劳动力的效率。提高生产率可降低单位成本并增强竞争力。
Capacity Utilisation = (Actual Output ÷ Maximum Possible Output) × 100
Capacity utilisation tells you what percentage of a firm’s maximum productive capacity is actually being used. Operating with high utilisation spreads fixed costs over more units, but very high levels may strain resources.
产能利用率表示企业实际使用的产能占其最大生产能力的百分比。高利用率可将固定成本分摊到更多产品上，但过高的利用率可能使资源不堪重负。
10. Working Capital and Capital Employed | 营运资本与运用资本
Working Capital = Current Assets − Current Liabilities
Working capital is the money available to fund the day-to-day operations of a business. A positive working capital figure indicates the business can pay its short-term debts as they fall due.
营运资本是可用于企业日常经营的资金。正的营运资本表明企业能够在短期债务到期时予以偿还。
Capital Employed = Total Assets − Current Liabilities
Capital employed represents the total long-term funds invested in a business. It is often used alongside profit figures to calculate return on capital employed (ROCE), helping to assess how effectively a business is using its investments.
运用资本代表投入企业的长期资金总额。它常与利润数据结合使用，以计算运用资本回报率 (ROCE)，帮助评估企业利用投资的效率。（也可用 Total Equity + Non-current Liabilities 计算）
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