AQA Year 12 Business Formula & Theorem Quick Reference Handbook | AQA 12 年级商务公式定理速查手册

📚 AQA Year 12 Business Formula & Theorem Quick Reference Handbook | AQA 12 年级商务公式定理速查手册

Mastering quantitative methods is essential for success in AQA Year 12 Business. This handbook compiles the key formulas, ratios, and decision-making techniques you will encounter across finance, operations, marketing, and human resources. Use it to reinforce your understanding and improve exam performance.

掌握量化方法对于在 AQA 12 年级商务课程中取得成功至关重要。本手册汇集了你将在财务、运营、市场营销和人力资源等领域遇到的关键公式、比率和决策技术。用它来巩固理解并提高考试成绩。

1. Cost, Revenue and Profit | 成本、收入与利润

In business, understanding how costs, revenue and profit interact is fundamental. Total cost comprises fixed costs, which do not vary with output in the short term, and variable costs, which change directly with the level of production. Total revenue is the income from sales, calculated as selling price per unit multiplied by the quantity sold. Profit is the surplus remaining after total costs are deducted from total revenue.

在商务中，理解成本、收入和利润如何相互作用是基础。总成本由短期内不随产出变化的固定成本以及随生产水平直接变动的可变成本构成。总收入是销售收入，按单位售价乘以销售数量计算。利润是总收入扣除总成本后的剩余。

Total Cost (TC) = Fixed Cost (FC) + Variable Cost (VC)

总成本 = 固定成本 + 可变成本

Total Revenue (TR) is a key driver of business performance. It can be expressed simply.

总收入是衡量企业绩效的关键指标，可简单表示为。

Total Revenue = Selling Price per Unit × Quantity Sold

总收入 = 单位售价 × 销售数量

Profit can be calculated as the difference between total revenue and total cost. A positive profit indicates the business is generating a surplus; a negative figure means a loss.

利润可计算为总收入与总成本之差。正利润表示企业产生盈余；负数表示亏损。

Profit = Total Revenue – Total Cost

利润 = 总收入 – 总成本

2. Contribution and Break-Even | 贡献与盈亏平衡

Contribution per unit is the amount each unit sold contributes towards covering fixed costs and generating profit. It is found by subtracting variable cost per unit from the selling price. Total contribution is the aggregate contribution from all units sold and can be calculated as total revenue minus total variable costs or as contribution per unit multiplied by output.

单位贡献是每售出一件产品为覆盖固定成本和创造利润所作的贡献。它由售价减去单位可变成本得出。总贡献是所有售出单位的贡献总和，可通过总收入减去总可变成本或单位贡献乘以产出计算。

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

The break-even point is the level of output where total revenue equals total cost, resulting in neither profit nor loss. It is expressed in units by dividing total fixed costs by contribution per unit. Knowing the break-even output helps a business plan production and assess risk.

盈亏平衡点是总收入等于总成本、既无利润也无亏损的产出水平。用总固定成本除以单位贡献可得出以单位数量表示的盈亏平衡点。了解盈亏平衡产量有助于企业规划生产和评估风险。

Break-Even Output (units) = Fixed Costs ÷ Contribution per Unit

盈亏平衡产量（单位） = 固定成本 ÷ 单位贡献

Margin of safety is the difference between actual output and break-even output, showing how much sales can fall before a loss occurs.

安全边际是实际产出与盈亏平衡产出之间的差额，显示在发生亏损之前销售可以下降多少。

Margin of Safety (units) = Actual Output – Break-Even Output

安全边际（单位） = 实际产出 – 盈亏平衡产出

3. Cash Flow and Budgeting | 现金流与预算

Cash flow is the movement of money into and out of a business. Net cash flow for a period is calculated by subtracting total cash outflows from total cash inflows. A positive net cash flow indicates more cash is received than spent, improving liquidity.

现金流是资金流入和流出企业的运动。一个时期内的净现金流通过总现金流入减去总现金流出计算。净现金流为正表示收到的现金多于支出，流动性改善。

Net Cash Flow = Total Cash Inflows – Total Cash Outflows

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