CCEA GCSE Business: Formula & Theorem Quick Reference | CCEA GCSE商务:公式定理速查手册

📚 CCEA GCSE Business: Formula & Theorem Quick Reference | CCEA GCSE商务:公式定理速查手册

This quick reference handbook brings together all the essential formulas, ratios and key business theorems required for the CCEA GCSE Business Studies specification. Mastering these calculations will help you analyse financial statements, assess business performance and tackle quantitative questions with confidence.

本速查手册汇总了CCEA GCSE商务考试所需的所有关键公式、比率和基本商业定理。掌握这些计算方法,将帮助你分析财务报表、评估企业绩效,并自信应对定量计算题。


1. Revenue, Costs & Profit | 收入、成本与利润

Total Revenue = Selling Price per unit × Quantity Sold

Total revenue is the income a business generates from selling its goods or services before any costs are deducted. It is the top-line figure on an income statement.

总收入 = 单位售价 × 销售数量

总收入指企业在扣除任何成本之前,通过销售商品或服务所获得的收入,是损益表上最顶端的数字。

Total Costs = Fixed Costs + Variable Costs

Fixed costs do not change with output (e.g. rent, salaries), while variable costs vary directly with output (e.g

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