📚 Eduqas GCSE Business Formula & Theorem Quick Reference Handbook | Eduqas 商务公式定理速查手册
This handbook brings together the key formulas, ratios and essential business theories you need for the Eduqas GCSE Business examination. Use it to revise calculation methods and to recall how theoretical frameworks can be applied to support your answers.
本手册汇编了Eduqas GCSE 商务考试必备的关键公式、比率和重要商务理论，帮助你复习计算方法和回顾如何应用理论框架来支撑你的答案。
1. Break-even Analysis | 盈亏平衡分析
Contribution per unit = Selling price per unit − Variable cost per unit
单位贡献 = 单位售价 − 单位可变成本
Contribution shows how much each unit sold contributes towards covering fixed costs and then generating profit.
单位贡献表示每售出一单位产品能为覆盖固定成本并最终创造利润做出多少贡献。
Break-even point (units) = Fixed Costs ÷ Contribution per unit
盈亏平衡点（单位） = 固定成本 ÷ 单位贡献
Break-even point (value) = Break-even units × Selling price per unit
盈亏平衡点（金额） = 盈亏平衡点（单位） × 单位售价
The break-even point is the level of output where total revenue equals total costs; the business makes neither a profit nor a loss.
盈亏平衡点是指总收入等于总成本时的产出水平，此时企业既不盈利也不亏损。
Margin of safety (units) = Actual or budgeted sales units − Break-even units
安全边际（单位） = 实际或预算销售量 − 盈亏平衡销售量
The margin of safety indicates how much sales can fall before the business starts making a loss.
安全边际表示销售量下降多少后企业才会开始出现亏损。
2. Costs, Revenue and Profit | 成本、收入与利润
Total Revenue = Selling price per unit × Quantity sold
总收入 = 单位售价 × 销售数量
Total revenue is the income generated from normal business operations.
总收入是企业通过日常经营活动所产生的收入。
Total Costs = Fixed Costs + Total Variable Costs
总成本 = 固定成本 + 总可变成本
Total Variable Costs = Variable cost per unit × Quantity
总可变成本 = 单位可变成本 × 数量
Fixed costs do not vary with output (e.g. rent), whereas variable costs change directly with production (e.g. raw materials).
固定成本不随产量变动（如租金），可变成本则直接随生产变化（如原材料）。
Profit = Total Revenue − Total Costs
利润 = 总收入 − 总成本
A positive result indicates a profit; a negative result indicates a loss.
正数表示盈利，负数表示亏损。
3. Profit Margins | 利润率
Gross Profit = Sales Revenue − Cost of Sales
毛利润 = 销售收入 − 销售成本
Gross Profit Margin = (Gross Profit ÷ Sales Revenue) × 100%
毛利率 = （毛利润 ÷ 销售收入） × 100%
This margin shows the percentage of revenue remaining after paying for the direct costs of making the product.
毛利率显示在支付直接生产成本后，剩余收入所占的百分比。
Net Profit = Gross Profit − Expenses
净利润 = 毛利润 − 费用
Net Profit Margin = (Net Profit ÷ Sales Revenue) × 100%
净利率 = （净利润 ÷ 销售收入） × 100%
Net profit margin reveals how much of each pound of sales is left after all costs are deducted; it is a key measure of overall profitability.
净利率揭示扣除所有成本后，每英镑销售额还剩下多少；它是衡量盈利能力的核心指标。
4. Liquidity and Efficiency Ratios | 流动性与效率比率
Working Capital = Current Assets − Current Liabilities
营运资本 = 流动资产 − 流动负债
Positive working capital indicates that a business can meet its short-term obligations.
营运资本为正表明企业有能力偿付短期债务。
Current Ratio = Current Assets ÷ Current Liabilities
流动比率 = 流动资产 ÷ 流动负债
A ratio between 1.5 and 2 is often considered healthy, though this varies by industry.
流动比率一般在 1.5 至 2 之间被视为健康，但不同行业会有差异。
Acid Test Ratio (Quick Ratio) = (Current Assets − Inventories) ÷ Current Liabilities
速动比率 = （流动资产 − 存货） ÷ 流动负债
This ratio gives a stricter view of liquidity because inventory may be hard to convert into cash quickly.
速动比率更严格地反映流动性，因为存货可能难以快速变现。
Inventory Turnover (times) = Cost of Sales ÷ Average Inventory
存货周转率（次） = 销售成本 ÷ 平均存货
A higher turnover suggests efficient stock management; a low figure may indicate overstocking.
周转率高代表存货管理高效，周转率低可能表明库存积压。
Trade Receivable Days = (Trade Receivables ÷ Credit Sales) × 365
应收款项周转天数 = （应收账款 ÷ 赊销收入） × 365
Trade Payable Days = (Trade Payables ÷ Credit Purchases) × 365
应付款项周转天数 = （应付账款 ÷ 赊购额） × 365
Monitoring these days helps a business manage cash flow effectively.
监控这些天数有助于企业有效管理现金流。
5. Investment Appraisal | 投资评估
Average Rate of Return (ARR) = (Average Annual Profit ÷ Initial Investment) × 100%
平均回报率 (ARR) = （平均年利润 ÷ 初始投资） × 100%
Average Annual Profit = Total profit over project life ÷ Number of years
平均年利润 = 项目寿命期内总利润 ÷ 年数
ARR expresses the annual profitability of an investment as a percentage, making it easy to compare projects.
ARR 将投资的年化盈利能力用百分比表示，便于进行项目比较。
Payback Period (when cash flows are even) = Initial Investment ÷ Annual Net Cash Flow
回收期（净现金流入均等）= 初始投资 ÷ 年净现金流入
When cash flows differ each year, the payback period is found by accumulating net cash flows until the initial cost is recovered.
若每年现金流入不一，则通过累计净现金流入直到收回初始投资来确定回收期。
A shorter payback is generally preferred because it reduces risk.
回收期越短通常越受青睐，因为风险更低。
6. Budgets and Variance Analysis | 预算与差异分析
Variance = Actual figure − Budgeted figure
差异 = 实际数值 − 预算数值
A positive variance for revenue is favourable (more income than expected); a positive variance for costs is adverse (more spent than planned).
收入的有利差异为正（比预期收入多）；成本的正差异则为不利差异（支出较计划多）。
Adverse variance is often shown in brackets or with a minus sign in assessment materials.
不利差异在考卷中常用括号或负号表示。
Variance analysis helps managers identify areas requiring investigation and corrective action.
差异分析帮助管理者识别需要调查和改善的领域。
7. Unit Costs and Productivity | 单位成本与生产率
Unit Cost = Total Costs ÷ Number of Units Produced
单位成本 = 总成本 ÷ 生产数量
Rising productivity tends to lower unit costs, giving a business a competitive advantage.
生产率提高往往会降低单位成本，为企业带来竞争优势。
Labour Productivity = Total Output ÷ Number of Employees
劳动生产率 = 总产出 ÷ 员工人数
Capacity Utilisation = (Actual Output ÷ Maximum Possible Output) × 100%
产能利用率 = （实际产出 ÷ 最大可能产出） × 100%
High capacity utilisation spreads fixed costs over more units, reducing average cost.
高产能利用率可将固定成本分摊到更多的产品上，从而降低平均成本。
8. Market and Sales Metrics | 市场与销售指标
Market Share = (Company’s Sales ÷ Total Market Sales) × 100%
市场份额 = （公司销售额 ÷ 市场总销售额） × 100%
Market share indicates how strongly a business competes in its industry.
市场份额反映企业在所在行业的竞争地位。
Market Growth = (Change in Market Size ÷ Original Market Size) × 100%
市场增长率 = （市场规模变化 ÷ 原市场规模） × 100%
Positive market growth signals expanding opportunities for firms operating in that market.
正的市场增长率意味着企业在该市场面临更多成长机会。
Sales Growth = (Sales this period − Sales last period) ÷ Sales last period × 100%
销售增长率 = （本期销售额 − 上期销售额） ÷ 上期销售额 × 100%
9. Key Motivational Theories | 主要激励理论
Maslow’s Hierarchy of Needs (from lowest to highest): Physiological → Safety → Social → Esteem → Self-actualisation.
马斯洛需求层次（由低到高）：生理需求 → 安全需求 → 社交需求 → 尊重需求 → 自我实现需求。
A business can motivate employees by identifying the current level of each worker and offering rewards that satisfy those needs.
企业可通过识别员工当前所处的需求层次，并给予能满足该层次需求的奖励来激励员工。
Herzberg’s Two-Factor Theory: Hygiene factors (e.g. pay, working conditions) prevent dissatisfaction; motivators (e.g. recognition, meaningful work) create satisfaction.
赫茨伯格双因素理论：保健因素（如薪酬、工作条件）防止不满意；激励因素（如认可、有意义的工作）带来满意。
Simply improving hygiene factors does not necessarily motivate; the real drive comes from intrinsic motivators.
仅改善保健因素不一定能产生激励作用，真正的动力来自内在激励因素。
McGregor’s Theory X and Theory Y: Theory X managers assume workers are lazy and need tight control; Theory Y managers believe employees are self-motivated and seek responsibility.
麦格雷戈 X 理论和 Y 理论：X 理论管理者认为员工懒惰且需要严格管控；Y 理论管理者相信员工能自我激励并愿意承担责任。
10. Strategic Analysis Tools | 战略分析工具
SWOT Analysis: Strengths, Weaknesses (internal), Opportunities, Threats (external). Use it to plan business strategy.
SWOT 分析：优势、劣势（内部），机会、威胁（外部），用于制定企业战略。
PESTLE / STEEPLE: Political, Economic, Social, Technological, Legal, Environmental (and Ethical) factors affecting a business.
PESTLE 分析：政治、经济、社会、技术、法律、环境（及道德）等影响企业的外部因素。
Ansoff Matrix: Market penetration (existing products, existing markets), product development, market development, diversification. Each carries different risk levels.
安索夫矩阵：市场渗透（现有产品、现有市场）、产品开发、市场开发、多元化，各策略风险水平不同。
Product Life Cycle stages: Introduction, Growth, Maturity, Decline. Marketing and pricing strategies should be adapted at each stage.
产品生命周期阶段：导入期、成长期、成熟期、衰退期，营销和定价策略应随阶段调整。
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