📚 Year 12 SQA Business: Formula & Concept Quick-Reference Handbook | Year 12 SQA 商务：公式定理速查手册
This quick-reference handbook pulls together the essential quantitative formulas and key business concepts required for Year 12 SQA Business. Each entry is presented in a concise, bilingual format so you can revise effectively whether you think in English or in Chinese. Use it alongside your class notes and past-paper practice to secure top marks in calculations and short-answer questions.
本速查手册汇集了 Year 12 SQA 商务课程必备的定量公式与核心概念。每条内容采用简明的中英双语编排，帮助你无论以英文还是中文思维都能高效复习。结合课堂笔记和真题练习使用，将确保你在计算题和简答题中稳拿高分。
1. Break-even Analysis | 盈亏平衡分析
Break-even analysis identifies the level of sales at which total revenue equals total costs – the point of zero profit. It is fundamental for start-up and decision-making scenarios.
盈亏平衡分析确定总收入等于总成本的销售量——即零利润点。这对初创企业和决策情景至关重要。
The formula for break-even output is:
Break-even Output = Fixed Costs ÷ (Selling Price per unit – Variable Cost per unit)
盈亏平衡产量的公式为：
盈亏平衡产量 = 固定成本 ÷ (单位售价 – 单位可变成本)
Margin of safety shows how far actual sales can fall before reaching break-even. It is calculated as:
安全边际反映实际销售额在达到盈亏平衡前可以下降的幅度。计算公式为：
Margin of Safety = Actual Output – Break-even Output
安全边际 = 实际产量 – 盈亏平衡产量
安全边际 = 实际产量 – 盈亏平衡产量
2. Contribution & Profit Calculations | 贡献与利润计算
Contribution is the amount each unit sold contributes towards covering fixed costs and, once they are covered, towards profit.
贡献是每销售一单位产品为弥补固定成本所做的贡献，并在弥补后转化为利润。
Contribution per unit = Selling Price – Variable Cost per unit
单位贡献 = 售价 – 单位可变成本
单位贡献 = 售价 – 单位可变成本
Total contribution extends this across all units sold:
总贡献将单位贡献扩展到总销量：
Total Contribution = Contribution per unit × Units Sold
总贡献 = 单位贡献 × 销售数量
总贡献 = 单位贡献 × 销售数量
Profit can be found by deducting fixed costs from total contribution, or from total revenue minus total costs.
利润可由总贡献扣除固定成本得出，或由总收入减总成本得出。
Profit = Total Contribution – Fixed Costs
利润 = 总贡献 – 固定成本
利润 = 总贡献 – 固定成本
To achieve a specific profit target, use the target profit formula:
要实现特定的利润目标，可使用目标利润公式：
Output for Target Profit = (Fixed Costs + Target Profit) ÷ Contribution per unit
目标利润产量 = (固定成本 + 目标利润) ÷ 单位贡献
目标利润产量 = (固定成本 + 目标利润) ÷ 单位贡献
3. Profitability Ratios | 盈利能力比率
Profitability ratios measure a business’s ability to generate earnings relative to sales, assets or equity. They are widely examined in SQA case studies.
盈利能力比率衡量企业相对于销售、资产或股本产生盈利的能力，是 SQA 案例分析的常见考点。
Gross profit margin reflects the percentage of revenue retained after paying for direct costs.
毛利率反映扣除直接成本后收入中留存的百分比。
Gross Profit Margin (%) = (Gross Profit ÷ Revenue) × 100
毛利率 (%) = (毛利 ÷ 营业收入) × 100
毛利率 (%) = (毛利 ÷ 营业收入) × 100
Operating profit margin takes overheads into account and is a better indicator of core business efficiency.
营业利润率将间接成本考虑在内，更能反映核心业务效率。
Operating Profit Margin (%) = (Operating Profit ÷ Revenue) × 100
营业利润率 (%) = (营业利润 ÷ 营业收入) × 100
营业利润率 (%) = (营业利润 ÷ 营业收入) × 100
Return on Capital Employed (ROCE) evaluates the return generated from all long-term funds.
已用资本回报率 (ROCE) 评估所有长期资金所产生的回报。
ROCE (%) = (Operating Profit ÷ Capital Employed) × 100
已用资本回报率 (%) = (营业利润 ÷ 已用资本) × 100
已用资本回报率 (%) = (营业利润 ÷ 已用资本) × 100
Capital employed is typically calculated as total assets less current liabilities, or as equity plus long-term debt.
已用资本通常按总资产减流动负债，或按股东权益加长期负债计算。
4. Liquidity Ratios | 流动性比率
Liquidity ratios indicate a business’s ability to meet short-term obligations. The current ratio and acid test ratio are the principal measures.
流动性比率显示企业偿还短期债务的能力。流动比率和速动比率是主要的衡量指标。
Current Ratio = Current Assets ÷ Current Liabilities
流动比率 = 流动资产 ÷ 流动负债
流动比率 = 流动资产 ÷ 流动负债
A result around 1.5:1 to 2:1 is often seen as healthy, though this varies by industry.
结果约在 1.5:1 至 2:1 通常被视为健康，但会因行业而异。
The acid test ratio provides a stricter view by excluding inventory, which may not be quickly convertible to cash.
速动比率通过剔除存货提供了一个更严苛的视角，因为存货可能无法迅速变现。
Acid Test Ratio = (Current Assets – Inventory) ÷ Current Liabilities
速动比率 = (流动资产 – 存货) ÷ 流动负债
速动比率 = (流动资产 – 存货) ÷ 流动负债
A ratio close to 1:1 is generally acceptable, but a very low figure warns of possible cash flow problems.
该比率接近 1:1 一般可接受，但极低的数值预示可能存在现金流问题。
5. Efficiency Ratios | 效率比率
Efficiency ratios reveal how well a business uses its assets and liabilities internally. They focus on stock, trade receivables and trade payables management.
效率比率揭示企业内部如何有效使用资产与负债，重点关注存货、应收货款和应付货款管理。
Rate of inventory turnover shows how many times stock is sold and replaced over a period.
存货周转率显示在一个时期内库存被售出和补充的次数。
Inventory Turnover = Cost of Goods Sold ÷ Average Inventory
存货周转率 = 销货成本 ÷ 平均存货
存货周转率 = 销货成本 ÷ 平均存货
Average inventory = (Opening Inventory + Closing Inventory) ÷ 2. A higher turnover suggests efficient stock management, though too high may risk stock-outs.
平均存货 = (期初存货 + 期末存货) ÷ 2。周转率较高意味着存货管理高效，但过高又可能带来缺货风险。
Published by TutorHao | Year 12 商务 Revision Series | aleveler.com
更多咨询请联系16621398022（同微信）
屏轩国际教育cambridge primary/secondary checkpoint, cat4, ukiset,ukcat,igcse,alevel,PAT,STEP,MAT, ibdp,ap,ssat,sat,sat2课程辅导，国外大学本科硕士研究生博士课程论文辅导Cancel reply