📚 Year 12 CIE Business: Key Terms & Quick Memory Guide | CIE商务：词汇术语速记指南
Mastering the vocabulary of CIE AS Level Business is crucial for exam success. This guide groups essential terms by syllabus topic, providing clear definitions and memory tricks to help you recall them quickly. Use this as your daily revision companion.
掌握 CIE AS 商务课程的词汇是考试成功的关键。本指南按照教学大纲主题将关键术语分组，提供清晰的定义和记忆技巧，帮助你快速回忆。把它作为你日常复习的伙伴。
1. Business Activity and Value Creation | 商业活动与价值创造
Adding Value is the difference between the selling price of a product and the cost of its bought-in materials. For example, a baker adds value by turning flour, eggs and sugar into a cake. Memory trick: Value Added = Selling Price – Bought-in Costs.
附加值 是产品售价与其所购原材料成本之间的差额。例如，面包师通过将面粉、鸡蛋和糖变成蛋糕来增加价值。记忆技巧：附加值 = 售价 – 购入成本。
Opportunity Cost is the benefit given up by choosing one alternative over the next best alternative. When a government spends on defense, the opportunity cost could be fewer hospitals. Hint: always ask ‘what is foregone?’
机会成本 是选择一种方案而放弃次优方案所损失的收益。当政府把资金用于国防时，机会成本可能是医院数量减少。提示：始终问“放弃了什么？”
Entrepreneur is a person who takes the risk of starting and running a business, combining factors of production to create goods or services. Think of risk-taker, innovator, organiser.
企业家 是承担创业和经营风险、组合生产要素创造产品或服务的人。记住三个角色：冒险者、创新者、组织者。
Social Enterprise is a business with primarily social objectives, whose surpluses are reinvested for that purpose in the business or community, rather than being driven by profit maximisation. Memory: social goal > profit.
社会企业 是以社会目标为主的商业组织，其盈余被重新投入到该事业或社区中，而不是追求利润最大化。记忆：社会目标 > 利润。
2. Business Ownership Types | 企业所有权类型
Sole Trader is a business owned and controlled by one person. The owner has unlimited liability, meaning personal assets are at risk. Quick recall: one owner = sole trader, unlimited liability.
个体经营户 是由一个人拥有和控制的商业形式。业主承担无限责任，意味着个人资产面临风险。快速记忆：一个所有者 = 个体经营户，无限责任
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