Year 11 Eduqas Business: Formulas & Theorems Quick Reference | 11年级 Eduqas 商务公式定理速查手册

📚 Year 11 Eduqas Business: Formulas & Theorems Quick Reference | 11年级 Eduqas 商务公式定理速查手册

This handbook provides a concise reference of the essential formulas and key calculations you need to master for the Eduqas GCSE Business examination. Use it to revise revenue, costs, profitability, liquidity, efficiency, and market metrics.

本手册为你快速查阅 Eduqas GCSE 商务考试必须掌握的核心公式和关键计算提供了一份精简的参考。利用它来复习收入、成本、盈利能力、流动性、效率以及市场指标等内容。

1. Revenue and Profit | 收入与利润

Businesses need to calculate total revenue to understand the income generated from selling products or services.

企业需要计算总收入，以了解销售产品或服务所产生的收入。

Total Revenue = Selling Price per Unit × Quantity Sold

总收入 = 单位售价 × 销售数量

Profit is the financial gain after subtracting total costs from total revenue. The formula for profit is:

利润是从总收入中扣除总成本后的财务收益。利润的计算公式为：

Profit = Total Revenue – Total Costs

利润 = 总收入 – 总成本

2. Costs and Contribution | 成本与贡献

Costs are classified as fixed (do not vary with output) and variable (change with output). Total costs combine both.

成本分为固定成本（不随产量变化）和可变成本（随产量变化）。总成本是两者之和。

Total Costs = Fixed Costs + Variable Costs

总成本 = 固定成本 + 可变成本

Contribution per unit shows how much each unit sold contributes towards covering fixed costs and generating profit.

单位贡献表示每售出一单位产品对覆盖固定成本和创造利润的贡献金额。

Contribution per Unit = Selling Price – Variable Cost per Unit

单位贡献 = 售价 – 单位可变成本

Total contribution can be used to calculate overall profit after fixed costs are deducted.

总贡献可用于计算扣除固定成本后的总体利润。

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