Year 12 SQA Business: Glossary Quick Revision Guide | SQA 商务：词汇术语速记指南

📚 Year 12 SQA Business: Glossary Quick Revision Guide | SQA 商务：词汇术语速记指南

This article provides a bilingual quick-revision glossary of essential terms for Year 12 SQA Business Management. Mastering these key concepts will help you recall definitions and apply them in exam answers with confidence.

本文为 Year 12 SQA 商务管理课程提供英汉双语的必备术语速记指南。掌握这些核心概念将帮助你记住定义，并在考试中自信地应用。

1. Business Goals and Mission | 商业目标与使命

A mission statement is a written declaration of an organisation’s core purpose and focus, which tends to remain stable over time.

使命宣言是对组织核心目的与焦点的书面声明，通常会长期保持不变。

Corporate objectives are the long-term targets set by senior management that translate the mission into measurable outcomes, such as increasing market share by 10%.

企业目标是由高级管理层设定的长期指标，将使命转化为可衡量的结果，例如将市场份额提高 10%。

SMART objectives are specific, measurable, achievable, relevant and time-bound; they give clear direction and allow performance tracking.

SMART 目标指具体、可衡量、可实现、相关且有时间限制的目标；它们能提供明确方向并便于跟踪绩效。

Strategic decisions are long-term, high-risk choices made by directors that shape the overall direction of the business.

战略决策是由董事做出的长期、高风险的选择，决定了企业的整体方向。

Tactical decisions are medium-term actions taken by middle managers to implement strategy, such as setting departmental budgets.

战术决策是中层管理者为执行战略而采取的中期行动，例如制定部门预算。

Operational decisions are short-term, day-to-day choices made by junior managers to keep the business running smoothly.

运营决策是基层管理者为保障日常运转而做出的短期、日常选择。

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2. Marketing Essentials | 市场营销基础

The marketing mix, often referred to as the 4Ps, combines product, price, place and promotion to meet customer needs effectively.

市场营销组合通常指 4P，结合产品、价格、渠道和促销以有效满足顾客需求。

A unique selling point (USP) is a feature or benefit that makes a product stand out from competitors in the eyes of consumers.

独特卖点是指让产品在消费者眼中与众不同的特性或利益。

Branding is the process of creating a distinctive name, symbol or design that identifies and differentiates a company’s products.

品牌化是创建一个独特名称、符号或设计的过程，用以识别和区分公司的产品。

Market segmentation divides a broad market into smaller groups of consumers who share similar characteristics, such as age, income or lifestyle.

市场细分是将广大的市场划分成具有相似特征（如年龄、收入或生活方式）的较小消费者群体。

Niche marketing targets a small, specialised segment of the market with tailored products, often allowing premium pricing but facing limited demand.

利基营销针对小而专的市场缝隙提供定制化产品，通常能实现溢价但因需求有限而规模较小。

Mass marketing aims to appeal to the whole market with a single product and promotional message, seeking high volume sales.

大众营销力图用单一产品和统一的推广信息吸引整个市场，追求高销量。

The product life cycle describes the stages a product goes through from introduction, growth, maturity and decline, guiding marketing decisions.

产品生命周期描述了产品经历引入、成长、成熟和衰退的各个阶段，为营销决策提供指引。

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3. Market Research Methods | 市场研究方法

Primary research collects original data directly from the source for a specific purpose, using methods such as surveys, interviews or focus groups.

一手研究是为特定目的直接从源头收集原始数据，采用问卷、访谈或焦点小组等方法。

Secondary research uses data that already exists, such as government reports, industry publications or internal sales records.

二手研究利用已经存在的数据，例如政府报告、行业刊物或内部销售记录。

Quantitative data is numerical and can be measured statistically, answering ‘how many’ or ‘how much’ questions.

定量数据是可用统计方法测算的数字信息，回答“有多少”的问题。

Qualitative data describes opinions, attitudes and feelings; it is non-numerical and provides deeper insight into consumer behaviour.

定性数据描述意见、态度和感受，属于非数值信息，能更深入地洞察消费者行为。

Sampling is the process of selecting a representative group from the target population to gather research data efficiently.

抽样是从目标总体中选出一个有代表性的群体来高效采集研究数据的过程。

Random sampling gives every member of the population an equal chance of being chosen, reducing bias.

随机抽样确保总体中每个成员都有均等被选中的机会，从而减少偏差。

Quota sampling selects participants who match specific characteristics in predetermined proportions, often used to reflect demographic structure.

配额抽样按预定比例选取具备特定特征的参与者，常用于反映人口结构。

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4. Operations and Quality Management | 运营与质量管理

Job production creates a single, often bespoke product at a time, allowing high customisation but at a high unit cost.

单件生产一次只制作一件通常量身定制的产品，定制程度高但单位成本也高。

Batch production manufactures groups of identical items together; it offers some variety while spreading set-up costs across a batch.

批量生产将一组相同的产品一起制造，可在一定程度实现多样化，同时将设备调试成本分摊到一批产品上。

Flow production is a continuous process where standardised goods move along an assembly line, achieving low unit costs at high volumes.

流水线生产是标准化产品沿装配线连续移动的过程，能在高产量的同时实现低单位成本。

Lean production focuses on eliminating waste in all forms – time, materials and motion – to improve efficiency and reduce costs.

精益生产致力于消除一切形式的浪费——时间、物料和动作——以提升效率并降低成本。

Just-in-time (JIT) production organises stock and supplies to arrive exactly when needed, minimising storage costs but requiring reliable suppliers.

准时制生产安排存货和部件在需要时刚好送达，最大限度地降低仓储成本，但要求可靠的供应商。

Quality assurance sets systems and processes to build quality into every stage of production, aiming to ‘get it right first time’.

质量保证建立体系和流程，将质量融入生产的每一环节，力求“第一次就做对”。

Quality control inspects finished products to identify and remove defects before they reach customers, often through sampling checks.

质量控制对成品进行检查，在到达顾客之前找出并剔除次品，常通过抽样检验进行。

Economies of scale refer to the cost advantages gained as a business increases its output, leading to a lower cost per unit.

规模经济指企业随着产量增加而获得的成本优势，使单位成本降低。

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5. People Management | 人员管理

Recruitment is the process of attracting a pool of qualified candidates for a vacant post, either internally or externally.

招聘是吸引一批符合条件的候选人申请空缺职位的过程，可来自内部或外部。

Selection involves screening and choosing the most suitable candidate through interviews, tests and reference checks.

选拔通过面试、测试和背景核查等方式筛选并选出最合适的候选人。

Induction introduces new employees to the organisation’s culture, policies and their specific roles, helping them settle in quickly.

入职引导向新员工介绍组织文化、政策及具体职责，帮助他们快速融入。

On-the-job training takes place in the workplace while employees perform their normal duties; it is cost-effective and directly relevant.

在岗培训在工作场所进行，员工一边履行日常职责一边学习；成本较低且直接关联实际工作。

Off-the-job training occurs away from the work environment, often delivered by external specialists, and can bring fresh perspectives.

脱岗培训在工作环境之外开展，常由外部专家授课，可能带来新视角。

Maslow’s hierarchy of needs suggests that employees are motivated by levels from basic physiological needs up to self-actualisation; lower needs must be met first.

马斯洛需求层次理论认为员工受从生理需要到自我实现不同层次的驱动；须先满足较低层次的需要。

Herzberg’s two-factor theory separates motivators (e.g. recognition, achievement) from hygiene factors (e.g. pay, working conditions); only motivators truly boost job satisfaction.

赫茨伯格的双因素理论将激励因素（如认可、成就）与保健因素（如薪酬、工作条件）加以区分；只有激励因素能真正提升工作满意度。

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6. Financial Terms | 财务术语

Break-even point is the level of output where total revenue equals total costs, so the business makes neither a profit nor a loss.

盈亏平衡点是总收入等于总成本时的产出水平，此时企业不盈不亏。

Fixed costs remain unchanged regardless of output, such as rent and salaries, while variable costs change in direct proportion to production volume.

固定成本不随产量变动，例如租金和薪金；变动成本则与产量成正比变化。

Contribution is the difference between selling price and variable cost per unit, used to cover fixed costs and then generate profit.

贡献边际是单位售价减去单位变动成本后的差额，用于弥补固定成本并产生利润。

Gross profit is sales revenue minus the cost of sales; it measures the profit made before deducting overheads.

毛利是销售收入减去销售成本；它衡量扣除间接费用前的盈利水平。

Net profit is the final profit after all expenses including operating costs, interest and tax have been deducted.

净利润是扣除所有费用（包括运营成本、利息和税金）后的最终利润。

Working capital is the capital available for day-to-day operations, calculated as current assets minus current liabilities.

营运资本是可用于日常经营的资本，计算为流动资产减去流动负债。

Liquidity measures a firm’s ability to meet its short-term debts as they fall due; poor liquidity can lead to insolvency even if the business is profitable.

流动性衡量企业偿还短期到期债务的能力；流动性差可能导致企业即便盈利也陷入破产。

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7. Business Environment | 商业环境

PESTEC analysis examines the external factors that affect a business: Political, Economic, Social, Technological, Environmental and Competitive influences.

PESTEC 分析考察影响企业的外部因素：政治、经济、社会、技术、环境和竞争六大方面。

Stakeholders are individuals or groups with an interest in the business, including employees, customers, suppliers, the community and shareholders.

利益相关者是对企业有利益关系的个人或群体，包括员工、顾客、供应商、社区和股东。

Shareholders own shares in a company and are entitled to a share of profits through dividends; they are a key subset of stakeholders.

股东持有公司股份，有权通过分红分享利润；他们是利益相关者的一个重要子集。

Corporate social responsibility (CSR) is the voluntary commitment by a business to operate in an ethical, sustainable manner and contribute positively to society.

企业社会责任是企业自愿承诺以合乎道德、可持续的方式经营并为社会做出积极贡献。

Ethical business behaviour involves actions that go beyond legal requirements, such as fair trade sourcing or reducing environmental harm.

合乎道德的商业行为包括超越法律要求的行动，如公平贸易采购或减少对环境的损害。

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8. Organisational Structure | 组织结构

Hierarchy refers to the vertical layers of management within an organisation; a tall hierarchy has many levels, while a flat one has few.

层级指组织内部纵向的管理层次；高长型结构层次多，扁平型结构层次少。

Chain of command is the line of authority that runs from the top to the bottom of the organisation, clarifying who reports to whom.

指挥链是从组织高层到底层的权责路线，明确了汇报关系。

Span of control refers to the number of subordinates a manager directly supervises; a wide span exists in flat structures, encouraging autonomy.

管理幅度指管理者直接监管的下属人数；扁平结构中管理幅度较宽，有利于提升自主性。

Delegation is the process where a manager passes authority and responsibility for a task to a subordinate, but retains ultimate accountability.

授权是管理者将任务的处理权和职责转移给下级，但仍保留最终责任的过程。

Centralisation concentrates decision-making power at the top of the organisation, ensuring consistency but reducing local flexibility.

集权将决策权集中于组织高层，确保一致性但降低基层灵活性。

Decentralisation distributes authority to lower levels or regional units, allowing quicker responses to local conditions.

分权将权力下放到较低层级或区域单元，能够更快地对当地情况做出反应。

Delayering removes one or more layers of management, flattening the hierarchy, cutting costs and speeding up communication.

层级精简去除一层或多层管理层级，扁平化结构，削减成本并加快沟通速度。

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9. Enterprise and Business Planning | 创业与商业规划

An entrepreneur is an individual who takes the risk of setting up a new business, combining resources to exploit a market opportunity.

企业家是承担创办新企业风险的个人，他们整合资源以利用市场机会。

A business plan is a detailed document outlining the business idea, market analysis, financial forecasts and operational plans; it is essential for securing finance.

商业计划是一份详细文件，概述商业构想、市场分析、财务预测和运营规划；获取融资时必不可少。

A bank loan provides a fixed sum of money for a set period at an agreed interest rate; repayments are made in instalments.

银行贷款在约定期限内提供固定金额并按协议利率收取利息；还款采用分期方式。

An overdraft allows a business to withdraw more money than it has in its current account up to an agreed limit, offering flexible short-term finance.

透支允许企业从其活期账户中提取超过存款的金额，最高至约定限额，提供灵活的短期融资。

Venture capital is funding provided by investors to high-growth-potential start-ups in exchange for equity, often bringing expertise as well as risk capital.

风险资本是投资者向高增长潜力的初创企业提供的资金，以换取股权，通常还带来专业经验。

A government grant is a sum of money given to businesses for a specific purpose, such as research or expansion, which does not need to be repaid.

政府补助是拨付给企业用于特定目的（如研发或扩张）的资金，无需偿还。

Retained profit is the part of net profit that is reinvested into the business rather than distributed to shareholders; it is a low-cost internal source of finance.

留存利润是净利润中重新投入企业而非分配给股东的部分；它是一种低成本的内部资金来源。

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Published by TutorHao | Business Revision Series | aleveler.com

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