📚 Year 12 SQA Business: Core Knowledge Points Review | Year 12 SQA 商务：核心知识点梳理
This article offers a detailed review of core topics for Year 12 SQA Business, equipping students with essential knowledge across understanding business, marketing, operations, people and finance. Each section is designed to reinforce key concepts and aid exam preparation.
本文全面梳理SQA 商务 (Year 12) 的核心主题，帮助学生系统掌握企业理解、市场营销、运营管理、人员管理与财务等领域的必备知识。每个小节旨在巩固关键概念，助力备考。
1. Understanding Business in Society | 理解企业与社会
Businesses exist to satisfy the needs and wants of customers by producing goods and services. Goods are tangible products, while services are intangible activities. They combine factors of production to create value and generate wealth for the economy.
企业通过生产商品和提供服务来满足顾客的需求与欲望。商品是有形产品，服务是无形活动。企业结合生产要素，创造价值并为经济创造财富。
The four factors of production are land, labour, capital and enterprise. Land includes natural resources, labour is the human effort, capital covers man‑made resources like machinery, and enterprise is the role of the entrepreneur who takes risks to organise the other factors.
四个生产要素是土地、劳动力、资本和企业家精神。土地包括自然资源，劳动力是人力投入，资本涵盖机器设备等人造资源，企业家精神则是承担风险、组织其他要素的企业家角色。
Businesses add value by transforming inputs into outputs that customers are willing to pay more for. This added value is the difference between the selling price and the cost of materials.
企业通过将投入转化为顾客愿意支付更高价格的产出而增加价值。这种附加值是销售价格与原材料成本之间的差额。
Sectors of industry classify business activity: primary (extracting raw materials), secondary (manufacturing) and tertiary (providing services).
产业部门将企业活动分类：第一产业（开采原材料）、第二产业（制造业）和第三产业（服务业）。
2. Types of Business Organisations | 企业组织的类型
Businesses can be classified by ownership structure. The main types in the private sector include sole traders, partnerships, private limited companies (Ltd) and public limited companies (Plc). Social enterprises also play an important role.
企业可按所有权结构分类。私营部门的主要类型包括个体经营者、合伙企业、私人有限公司 (Ltd) 和公众有限公司 (Plc)。社会企业也扮演重要角色。
The table below compares advantages and disadvantages of key private‑sector organisations.
下表比较了关键私营部门组织的优势与劣势。
| Type | Advantages | Disadvantages |
|---|---|---|
| Sole Trader | Easy to set up, full control, keep all profits | Unlimited liability, limited capital, workload |
| Partnership | Shared expertise, more capital | Unlimited liability for general partners, disputes |
| Private Ltd | Limited liability, separate legal identity | Shares cannot be sold to public, more regulation |
| Public Plc | Can raise large capital, limited liability | Complex setup, risk of takeover, high disclosure |
| 类型 | 优势 | 劣势 |
|---|---|---|
| 个体经营者 | 建立容易，完全控制，获得全部利润 | 无限责任，资本有限，工作负担重 |
| 合伙企业 | 共享专业知识，更多资本 | 普通合伙人无限责任，可能产生争议 |
| 私人有限公司 | 有限责任，独立法人地位 | 股份不能公开出售，监管较严格 |
| 公众有限公司 | 可筹集大量资本，有限责任 | 设立复杂，面临收购风险，信息披露要求高 |
Franchises allow a business to trade under an established brand name in return for fees and royalties. Social enterprises focus on social or environmental objectives, reinvesting profits to further their mission.
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