📚 Year 12 OCR Business Formula and Theorem Quick Reference Handbook | Year 12 OCR 商务公式定理速查手册
This quick reference handbook consolidates all the essential formulae, ratios, and decision-making tools required for the OCR AS Level Business syllabus. Use it to memorise, apply, and check your understanding as you prepare for exams.
本速查手册汇总了OCR AS阶段商务课程所需的所有关键公式、比率和决策工具，便于你在备考中记忆、应用和检查理解。
1. Cost, Revenue and Profit | 成本、收入与利润
Total revenue is the income a business receives from selling its products. It is found by multiplying the selling price per unit by the quantity sold.
总收入是企业销售产品所获得的收入，由单位售价乘以销量计算得出。
Total Revenue (TR) = Price × Quantity
Total costs are all the expenses incurred in production. They split into fixed costs, which do not vary with output, and variable costs, which change directly with output.
总成本是生产过程中发生的所有费用，分为不随产量变动的固定成本和随产量直接变动的变动成本。
Total Costs (TC) = Fixed Costs (FC) + (Variable Cost per Unit × Quantity)
Profit (or loss) is the difference between total revenue and total costs. A positive result means the business is making a surplus.
利润（或亏损）是总收入与总成本之间的差额，结果为正值表示企业实现了盈余。
Profit = TR − TC
Added value measures the increase in worth a business gives to its inputs. It is sales revenue minus the cost of bought‑in materials and services.
附加值衡量企业为其投入品增加的价值，等于销售收入减去外购材料与服务的成本。
Added Value = Sales Revenue − Cost of Bought‑in Materials and Services
2. Contribution and Break‑even | 贡献与盈亏平衡
Contribution per unit shows how much each unit sold contributes towards covering fixed costs and then profit. It is the selling price minus the variable cost per unit.
单位贡献表明每销售一单位产品对弥补固定成本和创造利润的贡献，等于售价减去单位变动成本。
Contribution per Unit = Selling Price − Variable Cost per Unit
Total contribution can be used to calculate overall profit. It is either total revenue minus total variable costs or contribution per unit multiplied by quantity sold.
总贡献可用于计算总体利润，等于总收入减总变动成本，或单位贡献乘以销量。
Total Contribution = TR − Total Variable Costs = Contribution per Unit × Q
Break‑even output is the production level where total revenue equals total costs, so the business makes neither profit nor loss.
盈亏平衡产量是总收入等于总成本的生产水平，此时企业既不盈利也不亏损。
Break‑even Output (units) = FC ÷ (Selling Price − Variable Cost per Unit)
The margin of safety shows how much output can fall before the business starts making a loss. It is the difference between actual output and break‑even output.
安全边际表明在开始亏损之前产出可以下降多少，即实际产量与盈亏平衡产量之差。
Margin of Safety = Actual Output − Break‑even Output
To find the output needed to achieve a target profit, add the target profit to fixed costs and divide by contribution per unit.
若想达到目标利润，可将目标利润加固定成本后除以单位贡献求出所需产量。
Output for Target Profit = (FC + Target Profit) ÷ Contribution per Unit
3. Profitability Ratios | 盈利能力比率
Gross profit margin indicates the percentage of sales revenue left after paying for the cost of goods sold. A higher margin suggests better cost control at the production stage.
毛利率表示扣除销售成本后剩余的收入百分比，较高的毛利率表明生产环节成本控制较好。
Gross Profit Margin = (Gross Profit ÷ Sales Revenue) × 100
Operating profit margin reflects the proportion of revenue remaining after covering both cost of sales and operating expenses. It measures efficiency in the core business.
营业利润率反映在扣除销售成本和营业费用后剩余的收入比例，衡量核心业务的效率。
Operating Profit Margin = (Operating Profit ÷ Sales Revenue) × 100
Net profit margin takes all expenses, interest and tax into account, showing the overall percentage of revenue that ends up as profit for the year.
净利润率将全部费用、利息和税款考虑在内，显示最终成为年度利润的收入百分比。
Net Profit Margin = (Net Profit ÷ Sales Revenue) × 100
Return on capital employed (ROCE) measures how efficiently a business uses its long‑term capital to generate operating profit. It is a fundamental measure of profitability.
已用资本回报率（ROCE）衡量企业使用长期资本产生营业利润的效率，是盈利能力的基本衡量指标。
ROCE = (Operating Profit ÷ Capital Employed) × 100
4. Liquidity Ratios | 流动性比率
Liquidity ratios assess a firm’s ability to meet its short‑term debts. The current ratio compares all current assets with current liabilities.
流动性比率评估企业偿还短期债务的能力，流动比率将所有流动资产与流动负债进行比较。
Current Ratio = Current Assets ÷ Current Liabilities
The acid test ratio (quick ratio) is a stricter measure of liquidity because it excludes inventories, which can be harder to turn into cash quickly.
速动比率（酸性测试比率）是更严格的流动性衡量指标，它排除了不易快速变现的存货。
Acid Test Ratio = (Current Assets − Inventories) ÷ Current Liabilities
5. Market Share and Growth | 市场份额与增长
Market share shows a firm’s sales as a percentage of the total sales in its market. It is a key indicator of competitive strength.
市场份额表示企业销售额占整个市场总销售额的百分比，是衡量竞争实力的关键指标。
Market Share = (Firm’s Sales ÷ Total Market Sales) × 100
Market growth measures the rate at which the size of a market is expanding or contracting. It looks at the change in market size over a period.
市场增长率衡量市场规模扩大或缩小的速度，关注一段时间内市场规模的变化。
Market Growth = (Change in Market Size ÷ Original Market Size) × 100
Market size can be expressed by value (total revenue) or volume (total units sold). Both measures are used when calculating growth rates.
市场规模可以用价值（总收入）或数量（总销量）表示，计算增长率时可使用任一指标。
6. Elasticity of Demand | 需求弹性
Price elasticity of demand (PED) measures the responsiveness of quantity demanded to a change in price. The value is usually negative, but we treat it as an absolute number when interpreting.
需求价格弹性（PED）衡量需求量对价格变化的反应程度，数值通常为负，但解释时取其绝对值。
PED = %Δ in Quantity Demanded ÷ %Δ in Price
If PED > 1, demand is price elastic; a price cut raises total revenue. If PED < 1, demand is inelastic; a price rise raises total revenue.
若PED>1，需求富有弹性，降价会增加总收入；若PED<1，需求缺乏弹性，提价会增加总收入。
Income elasticity of demand (YED) indicates how quantity demanded changes as consumer incomes change. It helps classify products as normal or inferior.
需求收入弹性（YED）显示需求量如何随消费者收入变化而变化，有助于将产品划分为正常品或劣等品。
YED = %Δ in Quantity Demanded ÷ %Δ in Income
A positive YED means the good is normal; a negative YED means it is inferior. A YED greater than 1 suggests a luxury good.
YED正值表示正常品，负值表示劣等品；YED大于1则表明是奢侈品。
7. Human Resource Metrics | 人力资源指标
Labour turnover measures the rate at which employees leave a business. High turnover can indicate low morale or inadequate working conditions.
员工流动率衡量员工离职的速度，高流动率可能暗示士气低落或工作条件不佳。
Labour Turnover = (Number of Staff Leaving ÷ Average Number of Staff) × 100
Absenteeism tracks the proportion of working days lost to absence. It highlights potential problems with motivation or health.
缺勤率考察因缺勤损失的工作日比例，可揭示激励或健康方面的问题。
Absenteeism = (Total Days Absent ÷ Total Possible Working Days) × 100
Labour productivity shows the output produced per worker over a given period. It is a key measure of workforce efficiency.
劳动生产率表示每位员工在特定时期内的产出，是衡量劳动力效率的关键指标。
Labour Productivity = Output per Period ÷ Number of Employees
8. Operational Efficiency | 运营效率
Capacity utilisation compares actual output with the maximum possible output if a business operated at full capacity. It reveals how well resources are being used.
产能利用率将实际产出与满负荷生产的最大可能产出进行比较，揭示资源的利用程度。
Capacity Utilisation = (Actual Output ÷ Maximum Possible Output) × 100
Unit cost (average cost) is the total cost divided by the number of units produced. It helps businesses set prices and monitor efficiency.
单位成本（平均成本）是总成本除以产量，有助于企业定价和监控效率。
Unit Cost = Total Costs ÷ Units of Output
9. Investment Appraisal | 投资评估
Payback period calculates how long it takes for an investment to recover its initial outlay from net cash inflows. Projects with shorter payback are usually preferred.
投资回收期计算从净现金流入中收回初始投资所需的时间，通常偏爱回收期较短的项目。
Payback Period = Year before full recovery + (Amount needed ÷ Cash inflow in next year)
Average rate of return (ARR) compares the average annual profit of a project with the initial investment, expressed as a percentage. It measures overall profitability.
平均回报率（ARR）将项目的平均年度利润与初始投资相比较，用百分比表示，衡量整体盈利能力。
ARR = (Average Annual Profit ÷ Initial Investment) × 100
10. Decision Tree Analysis | 决策树分析
Decision trees map out different options and their possible outcomes. Expected value combines each outcome’s probability with its monetary gain or loss to find the weighted average result.
决策树列出不同选项及其可能的结果。期望值将每个结果的概率与其货币损益结合，求出加权平均结果。
Expected Value = (Probability of Success × Net Gain) + (Probability of Failure × Net Loss)
Net gain represents the financial return after all associated costs have been deducted. The decision with the highest expected value is normally chosen.
净收益表示减去所有相关成本后的财务回报，一般选择期望值最高的决策。
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