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

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

This quick reference handbook is designed for Year 12 students following the SQA Business Management curriculum. It consolidates essential formulas and key theorems required for financial analysis, decision-making, and performance evaluation. Mastering these calculations is critical for success in exams and internal assessments.

本速查手册专为学习 SQA 商务管理课程的 12 年级学生编写。它汇集了财务分析、决策和业绩评估所需的关键公式与定理。掌握这些计算对于考试和校内评估至关重要。

1. Break-even Analysis | 收支平衡分析

Break-even analysis identifies the sales volume at which total revenue equals total costs, yielding neither profit nor loss. It is a fundamental tool for planning and risk assessment.

收支平衡分析确定总收入等于总成本的销售量，此时既无利润也无亏损。它是规划与风险评估的基本工具。

Break-even Point (units) = Fixed Costs ÷ (Selling Price per unit − Variable Cost per unit)

The break-even point is expressed in units or sales value. The denominator represents the contribution per unit. Managers use this to set minimum sales targets.

收支平衡点可以用单位数量或销售额表示。分母代表单位贡献边际。管理者借此设定最低销售目标。

Businesses can also calculate break-even sales value by multiplying break-even units by the selling price. The break-even chart provides a visual representation of cost and revenue lines.

企业还可以通过将收支平衡单位乘以售价来计算收支平衡销售额。收支平衡图提供了成本线与收入线的可视化展示。

2. Contribution and Margin of Safety | 贡献边际与安全边际

Contribution per unit shows how much each sale contributes towards fixed costs and profit after variable costs are covered. It is a core concept in marginal costing.

单位贡献边际表示每笔销售在覆盖变动成本后，为固定成本和利润贡献的金额。它是边际成本核算的核心概念。

Contribution per unit = Selling Price per unit − Variable Cost per unit

Total contribution is the aggregate amount available to cover fixed costs and generate profit. It can be used in decision-making, such as accepting special orders.

总贡献边际是可用于覆盖固定成本并创造利润的总额。它可用于决策，例如是否接受特殊订单。

Total Contribution = Total Sales Revenue − Total Variable Costs

The margin of safety indicates the extent to which actual sales can fall before the business reaches the break-even point. It measures risk cushion.

安全边际表示实际销售额可以降低多少才会达到收支平衡点。它衡量风险缓冲程度。

Margin of Safety (units) = Actual Sales (units) − Break‑even Sales (units)

It can also be expressed as a percentage of actual sales. A higher margin of safety means lower risk of losses.

安全边际也可以用占实际销售额的百分比表示。安全边际越高，亏损风险越低。

3. Profit and Cost Calculations | 利润与成本计算

Profit is the financial gain after deducting all costs. Businesses track gross profit, operating profit, and net profit to assess performance at different stages of the income statement.

利润是扣除所有成本后的财务收益。企业通过跟踪毛利润、营业利润和净利润来评估损益表中不同阶段的业绩。

Gross Profit = Sales Revenue − Cost of Sales

Cost of sales includes direct costs such as raw materials, direct labour, and factory overheads. Gross profit reveals the core trading efficiency.

销售成本包括原材料、直接人工和制造费用等直接

Published by TutorHao | Year 12 商务 Revision Series | aleveler.com

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