📚 Year 11 Eduqas Business: Key Terms Quick-Memorisation Guide | Year 11 Eduqas 商务：词汇术语速记指南
Mastering key business terminology is the foundation of success in your Eduqas GCSE Business exam. Each term unlocks a concept you need to explain, analyse and evaluate. This guide pairs concise definitions with memory hooks, covering all major topic areas so you can learn faster and recall with confidence.
掌握关键的商务术语是你在 Eduqas GCSE 商务考试中取得成功的基础。每一个术语都打开了你需要进行解释、分析和评估的一个概念。本指南将精确定义与记忆挂钩进行配对，涵盖所有主要领域，让你学得更快、回忆得更自信。
1. Business Basics | 商业基础
Enterprise: The process by which new businesses are formed and new products and services are created and brought to the market. Think: “Enterprising spirit” – taking initiative to spot a gap.
创业精神：新企业形成以及新产品和新服务被创造并推向市场的过程。联想：”进取精神”——主动发现空白市场。
Entrepreneur: An individual who takes on the risk of starting and running a business, bringing together land, labour and capital. Quick tip: sounds like “enter-pron-the-ear” – one who enters a market to earn.
企业家：承担创办和经营企业风险的个人，将土地、劳动和资本结合起来。速记：听起来像“走进来赚”-进入市场赚钱的人。
Goods: Physical, tangible products that can be touched and stored, such as phones, furniture or food. Opposite of services.
商品：物理的、有形的产品，可以触摸和储存，如手机、家具或食品。与服务的反义词。
Services: Intangible activities provided by one party to another, like haircuts, banking or education. Memory aid: “Service is a performance, not a possession.”
服务：一方向另一方提供的无形活动，如理发、银行或教育。记忆辅助：”服务是表演，不是拥有。”
Needs: Basic requirements for survival, such as water, food, shelter and clothing. Businesses often distinguish between what people need and what they want.
需要：生存的基本要求，如水、食物、住所和衣物。企业通常区分人们需要什么和想要什么。
Wants: Desires that are not essential for living but improve quality of life, e.g. a games console or designer bag. Marketing appeals to wants.
想要：非生存必需但提升生活品质的欲望，例如游戏机或名牌包。市场营销诉求于想要。
Adding value: The process of increasing the worth of resources by modifying, branding or providing a unique selling point. Simple formula: value added = selling price – cost of inputs.
增值：通过改造、品牌化或提供独特卖点来增加资源价值的过程。简单公式：增值=售价-投入成本。
Opportunity cost: The next best alternative given up when making a choice. If a government spends on roads instead of schools, the lost education spending is the opportunity cost.
机会成本：做出选择时所放弃的次优替代方案。如果政府把钱花在道路而不是学校上，所放弃的教育支出就是机会成本。
2. Types of Business Ownership | 企业所有权类型
Sole trader: A business owned and controlled by one person who keeps all profits but has unlimited liability for debts. Memory: “Sole” = alone, like a sole fish swimming solo.
个体经营者：由一个人拥有和控制的企业，拥有全部利润但对债务承担无限责任。记忆：”Sole”意为单独的，像一条比目鱼独自游动。
Partnership: Two or more people share ownership, decision-making and profits. Usually governed by a deed of partnership. Each partner typically has unlimited liability unless it is an LLP.
合伙：两个或两个以上的人共享所有权、决策权和利润。通常受合伙契约约束。除非是有限责任合伙，每个合伙人一般承担无限责任。
Private limited company (Ltd): A company that can sell shares privately to friends and family. Owners have limited liability – they only lose up to the amount invested. The name ends in ‘Ltd’. Think: “Limited risk, Limited shares.”
私人有限公司（Ltd）：可以私下向亲友出售股份的公司。所有者承担有限责任——最多损失所投资的金额。名称以“Ltd”结尾。联想：”有限风险，有限股份。”
Franchise: A business model where a franchisee buys the right to trade under an established brand name and system from a franchisor. Fast-food chains are classic examples. Memory: “Franchise = branch + franchise fee.”
特许经营：一种商业模式，被特许人从特许人处购买使用成熟品牌名称和系统进行贸易的权利。快餐连锁是经典例子。记忆：”特许=分支+特许费。”
Social enterprise: A business that trades primarily to benefit society or the environment, reinvesting its profits rather than maximising shareholder returns. Think: “Social mission comes first.”
社会企业：主要为社会或环境造福而进行贸易的企业，将利润再投资，而不是追求股东回报最大化。联想：”社会使命第一。”
Unlimited liability: A legal status where the owner’s personal assets could be used to pay business debts. Sole traders and ordinary partnerships face this risk.
无限责任：一种法律地位，所有者的个人资产可用于偿还企业债务。个体经营者和普通合伙人面临这种风险。
3. Marketing: Research & Segmentation | 市场营销：研究与细分
Market research: The systematic gathering, recording and analysis of data about customers, competitors and the market. Can be primary or secondary. Essential for reducing risk.
市场调研：系统地收集、记录和分析关于客户、竞争对手和市场的资料。可分为一手调研和二手调研。对降低风险至关重要。
Primary research (field research): Data collected first-hand for a specific purpose, e.g. questionnaires, interviews, focus groups. Advantage: up-to-date and specific. Disadvantage: costly and time-consuming.
一手调研（实地调研）：为特定目的直接收集的数据，如问卷调查、访谈、焦点小组。优点：最新且具体。缺点：成本高且耗时。
Secondary research (desk research): Data that already exists, such as government reports, internet sources, internal sales records. It’s quicker and cheaper but may be outdated.
二手调研（案头调研）：已存在的数据，如政府报告、互联网资源、内部销售记录。更快速、成本低，但可能已过时。
Quantitative data: Numerical information that can be measured and expressed in figures, like “78% of customers prefer blue.” Answers “how many”.
定量数据：可测量并用数字表示的数值化信息，如“78%的客户偏好蓝色”。回答“有多少”的问题。
Qualitative data: Non-numerical information about opinions, feelings and motivations, obtained from open-ended questions. Answers “why”. Think: “Qualities, not quantities.”
定性数据：关于观点、感受和动机的非数值化信息，从开放式问题中获得。回答“为什么”。联想：”品质而非数量。”
Market segmentation: Dividing a market into distinct groups of buyers with similar needs or characteristics, such as age, income, location or lifestyle. Enables targeted marketing.
市场细分：将市场划分为具有相似需求或特征的不同购买者群体，如年龄、收入、地点或生活方式。使目标营销成为可能。
Target market: A specific segment that a business aims its products and marketing efforts at. All marketing mix decisions should reflect this group’s preferences.
目标市场：企业将其产品和营销活动瞄准的特定细分市场。所有营销组合决策都应反映该群体的偏好。
4. The Marketing Mix | 营销组合
Marketing mix (4Ps): Product, Price, Place and Promotion – the four key elements that a business can control to meet customer needs profitably. Some models add People, Process, Physical evidence (7Ps).
营销组合（4P）：产品、价格、渠道和促销——企业可控制的四个关键要素，以盈利方式满足客户需求。有些模型加入人员、过程、有形展示（7P）。
Product life cycle: The stages a product goes through from introduction to growth, maturity and decline. Helps plan marketing strategies at each stage.
产品生命周期：产品从导入期、成长期、成熟期到衰退期所经历的阶段。有助于规划每个阶段的营销策略。
Branding: Creating a distinctive name, sign, design or symbol that identifies and differentiates a product from competitors. Strong brands build customer loyalty.
品牌化：创造一个独特的名称、标志、设计或符号，以识别并区分产品与竞争对手。强势品牌建立客户忠诚度。
Cost-plus pricing: Setting price by adding a fixed mark-up to the unit cost of a product. Simple formula:
Price = Cost per unit + (Cost per unit × Mark-up percentage)
成本加成定价：通过在产品单位成本上增加固定加成来设定价格。简单公式：价格 = 单位成本 + (单位成本 × 加成百分比)
Competitive pricing: Setting a price based on what competitors charge. Often used in markets with many similar products. Think: “Follow the leader or go slightly lower.”
竞争性定价：根据竞争对手收费设定价格。常用于有许多类似产品的市场。联想：”跟随领先者或稍低一点。”
Penetration pricing: Launching a new product at a low price to attract customers quickly and gain market share. Once loyalty builds, prices may rise. Memory: “Penetrate the market with a low arrow.”
渗透定价：以低价推出新产品以快速吸引客户并获得市场份额。一旦建立忠诚度，价格可能上涨。记忆：”用低价之箭穿透市场。”
Skimming pricing: Setting a high initial price for a new, innovative product to maximise profit from early adopters before lowering gradually. Think skimming the cream.
撇脂定价：为创新的新产品设定高初始价格，从早期采用者中获取最大利润，然后再逐步降价。联想撇取奶油。
Psychological pricing: Setting prices just below a round number, e.g. £9.99 instead of £10, to make the product seem cheaper. Customers perceive the left digit.
心理定价：将价格定在整数以下，如£9.99而非£10，使产品看起来更便宜。客户感知左边数字。
Place (distribution channels): The methods used to get a product from producer to consumer, e.g. retailer, wholesaler, e-commerce. Intensive, selective or exclusive distribution.
渠道（分销渠道）：将产品从生产者转移到消费者的方法，如零售商、批发商、电子商务。密集分销、选择分销或独家分销。
Promotion: Communication activities designed to inform, persuade or remind target audiences, including advertising, sales promotions, public relations, direct marketing and sponsorship.
促销：旨在告知、说服或提醒目标受众的沟通活动，包括广告、销售促进、公共关系、直接营销和赞助。
5. Finance: Costs, Revenue & Profit | 财务：成本、收入与利润
Fixed costs: Costs that do not change with the level of output in the short run, such as rent, salaries and insurance. Draw a horizontal line on a graph.
固定成本：在短期内不随产量水平变化的成本，如租金、薪水和保险。在图表上画一条水平线。
Variable costs: Costs that vary directly with output, e.g. raw materials, packaging, piece-rate wages. More production, more cost.
变动成本：随产量直接变化的成本，如原材料、包装、计件工资。生产越多，成本越高。
Total costs: The sum of all fixed and variable costs. Formula:
Total costs = Fixed costs + Variable costs
总成本：所有固定成本和变动成本的总和。公式：总成本 = 固定成本 + 变动成本
Revenue: The income generated from sales of goods or services. Calculated as:
Revenue = Selling price × Quantity sold
收入：从销售商品或服务中产生的收益。计算公式：收入 = 售价 × 销售数量
Profit/loss: Profit = Total revenue – Total costs. If costs exceed revenue, the business makes a loss. Profit is the reward for risk-taking.
利润/亏损：利润 = 总收入 – 总成本。如果成本超过收入，企业出现亏损。利润是承担风险的回报。
Contribution per unit: The amount each sale contributes towards covering fixed costs and then generating profit. Formula:
Contribution = Selling price – Variable cost per unit
单位贡献：每笔销售对覆盖固定成本然后产生利润做出的贡献。公式：贡献 = 售价 – 单位变动成本
Break-even point: The level of output where total revenue equals total costs, resulting in zero profit or loss. Calculated using:
Break-even output = Fixed costs ÷ Contribution per unit
盈亏平衡点：总收入等于总成本的产量水平，利润或亏损为零。计算公式：盈亏平衡产量 = 固定成本 ÷ 单位贡献
Margin of safety: The amount by which actual sales exceed the break-even output. Shows how much sales can fall before a loss is made. Positive is good.
安全边际：实际销售量超过盈亏平衡产量的数量。显示在出现亏损之前销售量可以下降多少。正值就是好的。
6. Cash Flow & Financial Statements | 现金流量与财务报表
Cash flow: The movement of money into and out of a business. A business must manage liquidity – profit does not guarantee cash. “Cash is king.”
现金流量：资金流入和流出企业的运动。企业必须管理流动性——利润并不保证现金。 “现金为王。”
Cash inflow: Money received by the business, such as sales receipts, loans, investment or grants.
现金流入：企业收到的资金，如销售收入、贷款、投资或赠款。
Cash outflow: Payments made by the business, e.g. for raw materials, wages, rent, loan repayments.
现金流出：企业进行的支付，例如原材料、工资、租金、贷款偿还。
Net cash flow: The difference between cash inflows and outflows in a given period. Formula: Net cash flow = Total inflows – Total outflows.
净现金流量：特定时期内现金流入与流出的差额。公式：净现金流量 = 总流入 – 总流出。
Closing balance: The amount of cash the business holds at the end of a period. It becomes the opening balance for the next period. Formula: Closing balance = Opening balance + Net cash flow.
期末余额：期末企业持有的现金数额。它成为下一期的期初余额。公式：期末余额 = 期初余额 + 净现金流量。
Income statement (profit & loss account): A financial document summarising revenue and costs over a period to show whether a business made a profit or loss. Key headings: revenue, cost of sales, gross profit, expenses, net profit.
利润表（损益表）：汇总一段时期内收入和成本的财务文件，以显示企业是否盈利或亏损。关键项目：收入、销售成本、毛利润、费用、净利润。
Gross profit: The profit made from trading (buying and selling) before overheads and expenses are deducted. Formula: Gross profit = Revenue – Cost of sales.
毛利润：在扣除间接费用和费用之前从贸易（买卖）中获得的利润。公式：毛利润 = 收入 – 销售成本。
Net profit: The final profit after all expenses, including operating costs and interest, have been deducted. Sometimes called ‘bottom line’. Net profit = Gross profit – Expenses.
净利润：扣除所有费用（包括经营成本和利息）后的最终利润。有时称为“底线”。净利润 = 毛利润 – 费用。
Retained profit: The portion of net profit reinvested in the business rather than distributed to owners. An internal source of finance.
留存利润：净利润中再投资于企业而不是分配给所有者的部分。一种内部资金来源。
7. Ratio Analysis & Business Performance | 财务比率分析
Gross profit margin: Measures how much gross profit is generated per £1 of sales. It indicates efficiency in controlling direct costs. Formula:
Gross profit margin = (Gross profit ÷ Revenue) × 100
毛利润率：衡量每1英镑销售收入产生多少毛利润。它指示控制直接成本的效率。公式：毛利润率 = (毛利润 ÷ 收入) × 100
Net profit margin: Shows the percentage of revenue that remains as net profit after all expenses. A key indicator of overall profitability. Formula:
Net profit margin = (Net profit ÷ Revenue) × 100
净利润率：显示扣除所有费用后剩余净利润占收入的比例。整体盈利性的关键指标。公式：净利润率 = (净利润 ÷ 收入) × 100
Current ratio: A liquidity ratio that compares current assets to current liabilities. Evaluates short-term financial health. Formula:
Current ratio = Current assets ÷ Current liabilities
流动比率：比较流动资产与流动负债的流动性比率。评估短期财务健康状况。公式：流动比率 = 流动资产 ÷ 流动负债
Acid test ratio (quick ratio): A stricter liquidity measure excluding inventories from current assets, as stock may not be quickly turned into cash. Formula:
Acid test ratio = (Current assets – Inventories) ÷ Current liabilities
速动比率（酸性测验比率）：一个更严格的流动性指标，将存货排除在流动资产之外，因为存货可能无法迅速变现。公式：速动比率 = (流动资产 – 存货) ÷ 流动负债
Current assets: Assets expected to be converted into cash within one year, e.g. cash, debtors (receivables), inventory.
流动资产：预计在一年内可转换为现金的资产，如现金、债务人（应收账款）、存货。
Current liabilities: Debts due for repayment within one year, such as trade payables, bank overdrafts and short-term loans.
流动负债：一年内到期的债务，如应付账款、银行透支和短期贷款。
Return on capital employed (ROCE): (Often introduced at GCSE level) Measures how efficiently a business uses its long-term capital. Formula: (Net profit ÷ Capital employed) × 100. Eduqas may focus on profit margins but knowing this shows depth.
已动用资本回报率（ROCE）：（GCSE阶段常引入）衡量企业利用其长期资本的效率。公式：(净利润 ÷ 已动用资本) × 100。Eduqas可能侧重利润率，但了解这显示深度。
8. People in Business: Organisation & Motivation | 企业人员：组织与激励
Organisational structure: The way a business arranges its employees and management to show lines of authority and communication. Often displayed using an organisation chart.
组织结构：企业安排员工和管理层的方式，以显示权力和沟通线路。通常用组织结构图展示。
Hierarchy: The layers of authority in a business. A tall hierarchy has many layers; a flat hierarchy has few, encouraging wider spans of control.
层级：企业中的权力层次。高耸式层级有许多层次；平坦式层级层次少，鼓励更宽的管理幅度。
Span of control: The number of subordinates directly managed by a line manager. A wide span means many subordinates; a narrow span, fewer.
管理幅度：直线经理直接管理的下属数量。一个宽的幅度意味着许多下属；窄的幅度则少。
Delegation: Giving a subordinate the authority to perform a specific task, while the manager retains responsibility. It empowers and develops staff.
授权：将执行特定任务的权力授予下属，而经理保留责任。它能赋权并发展员工。
Centralisation: Keeping decision-making authority at the top of the hierarchy. Often leads to consistency but can slow responses.
集权：将决策权保持在层级顶端。通常带来一致性但可能减缓反应速度。
Decentralisation: Spreading decision-making power to managers at lower levels or regional branches. Allows faster, localised decisions.
分权：将决策权分散到较低层级或区域分支的经理。允许更快、本地化的决策。
Motivation: The internal drive that makes people work hard and commit to organisational goals. Key theories: Maslow’s hierarchy of needs and Herzberg’s two-factor theory.
激励：使人们努力工作并致力于组织目标的内部驱动力。关键理论：马斯洛需求层次理论和赫茨伯格双因素理论。
Maslow’s hierarchy: A five-level pyramid of human needs: physiological, safety, social, esteem and self-actualisation. Lower levels must be satisfied before higher ones motivate.
马斯洛需求层次：五级人类需求金字塔：生理、安全、社交、尊重和自我实现。在更高层次起激励作用之前，较低层次必须得到满足。
Herzberg’s two factors: Hygiene factors (pay, conditions, company policies) prevent dissatisfaction but do not motivate. Motivators (achievement, recognition, interesting work) create job satisfaction and drive performance.
赫茨伯格双因素：保健因素（薪酬、工作条件、公司政策）防止不满但不激励。激励因素（成就、认可、有趣的工作）创造工作满意度并驱动绩效。
Financial & non-financial motivation: Piece rate, commission, bonus, profit sharing are financial. Job rotation, empowerment, team working, training are non-financial or intrinsic rewards.
财务与非财务激励：计件工资、佣金、奖金、利润分享是财务的。工作轮换、赋权、团队合作、培训是非财务或内在奖励。
9. Recruitment, Selection & Training | 招聘、选拔与培训
Job analysis: Identifying the tasks and responsibilities that make up a specific job. It is the starting point for recruitment.
工作分析：确定构成特定工作的任务和职责。这是招聘的起点。
Job description: A document outlining the title, duties, responsibilities and working conditions of a job. It helps candidates understand the role.
工作描述：概述职位名称、职责、责任和工作条件的文件。帮助候选人理解角色。
Person specification: A profile of the ideal candidate listing essential and desirable skills, qualifications and personal characteristics. Often uses the F.A.C.E. model (Flexibility, Attitude, Competence, Experience).
人员规格：理想候选人简介，列出必备和期望的技能、资格和个人特征。常使用F.A.C.E.模型（灵活性、态度、能力、经验）。
Internal recruitment: Filling a vacancy from within the existing workforce. Advantages: cheaper, quicker, motivates staff. Disadvantages: limited applicants, leaves another gap.
内部招聘：从现有员工中填补空缺。优点：成本低、快速、激励员工。缺点：申请人有限、留下另一个缺口。
External recruitment: Filling a vacancy with someone from outside the business. Brings fresh ideas and wider talent pool, but slower and costlier.
外部招聘：从企业外部填补空缺。带来新思路和更广的人才库，但速度慢且成本高。
Selection methods: Used to choose the best candidate: application forms, CVs, interviews, assessment centres, psychometric tests, work trials. Combining methods improves validity.
选拔方法：用于选择最佳候选人：申请表、简历、面试、评价中心、心理测量测试、工作试用。结合方法提高有效性。
Induction: An introductory programme for new employees covering policies, safety, colleagues and job expectations. Good induction reduces turnover and improves integration.
入职培训：针对新员工的介绍课程，涵盖政策、安全、同事和工作期望。良好的入职培训降低离职率并促进融合。
On-the-job training: Training at the workplace while doing the job, e.g. coaching, mentoring, shadowing. It’s often specific and cost-effective.
在岗培训：在从事工作时在工作场所进行的培训，如辅导、指导、影子练习。通常具体且成本效益高。
Off-the-job training: Training away from the normal work environment, such as college courses or workshops. Can be expensive but brings new qualifications and perspectives.
脱产培训：在正常工作环境之外进行的培训，如大学课程或研讨会。可能昂贵但带来新资格和视角。
Appraisal: A formal review of an employee’s performance against set targets, usually leading to feedback, development plans or reward decisions.
绩效评估：根据设定目标对员工绩效进行正式审查，通常导向反馈、发展计划或奖励决定。
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