📚 Edexcel Year 13 Business: Formula & Theorem Quick Reference | Edexcel 13年级商务：公式定理速查手册
This quick reference handbook consolidates every essential formula, ratio, and quantitative theorem required for the Edexcel Year 13 Business specification. It is designed for efficient revision, enabling you to rapidly locate and apply the correct calculation in exam contexts. Each entry is presented with a clear definition and formula, followed by its Chinese equivalent, ensuring bilingual mastery.
本速查手册汇总了 Edexcel 13 年级商务课程所要求的全部核心公式、比率和定量定理。手册专为高效复习而设计，帮助你在考试情境中快速定位并应用正确的计算方法。每个条目均提供清晰的定义和公式，并附有中文对照，确保双语掌握。
1. Profitability Ratios | 盈利能力比率
Gross Profit Margin
This ratio reveals the percentage of revenue left after paying for the direct costs of goods sold. It is a fundamental indicator of trading efficiency and pricing strategy.
Gross Profit Margin = (Gross Profit ÷ Revenue) × 100%
毛利利润率
该比率反映在支付直接销售成本后所剩收入的百分比。它是衡量交易效率和定价策略的基本指标。
毛利利润率 = (毛利 ÷ 收入) × 100%
Operating Profit Margin
This ratio measures the proportion of revenue that remains after deducting all operating expenses, but before interest and tax. It indicates how well a business controls its overheads.
Operating Profit Margin = (Operating Profit ÷ Revenue) × 100%
营业利润率
该比率衡量扣除所有营业费用后、息税前剩余的收入比例，表明企业控制间接成本的成效。
营业利润率 = (营业利润 ÷ 收入) × 100%
Profit for the Year Margin (Net Profit Margin)
This shows the final percentage of revenue that becomes profit after all costs, including interest and tax, have been accounted for. It represents the bottom-line return on sales.
Net Profit Margin = (Profit for the Year ÷ Revenue) × 100%
年度利润率（净利润率）
该比率显示在扣除包括利息和税费在内的全部成本后，最终转化为利润的收入百分比。它代表销售的最终回报。
净利润率 = (年度利润 ÷ 收入) × 100%
Return on Capital Employed (ROCE)
ROCE evaluates a company’s efficiency in generating profit from its total long-term capital. It is a prized measure of overall financial performance.
ROCE = (Operating Profit ÷ Capital Employed) × 100%
Capital employed can be computed as total equity plus non-current liabilities, or total assets minus current liabilities.
已用资本回报率 (ROCE)
ROCE 评估企业利用其全部长期资本创造利润的效率，是衡量整体财务表现的重要指标。
ROCE = (营业利润 ÷ 已用资本) × 100%
已用资本可按总权益加非流动负债，或总资产减流动负债计算。
2. Liquidity Ratios | 流动性比率
Current Ratio
This ratio tests a firm’s ability to meet short-term obligations with its short-term assets. A value above 1 indicates that current assets exceed current liabilities.
Current Ratio = Current Assets ÷ Current Liabilities
流动比率
该比率检验企业用短期资产偿还短期债务的能力。数值大于1表示流动资产超过流动负债。
流动比率 = 流动资产 ÷ 流动负债
Acid Test Ratio (Quick Ratio)
A stricter liquidity measure that excludes inventories, which are often the least liquid current asset. It reveals whether a business can pay its immediate liabilities without selling stock.
Acid Test Ratio = (Current Assets − Inventories) ÷ Current Liabilities
酸性测试比率（速动比率）
更严格的流动性指标，剔除通常流动性最弱的存货，揭示企业能否在不依赖出售存货的情况下偿付即时债务。
速动比率 = (流动资产 − 存货) ÷ 流动负债
3. Efficiency Ratios | 效率比率
Inventory Turnover (Stock Turnover)
This ratio indicates how many times a business sells and replaces its inventory over a period. A higher turnover suggests efficient stock management.
Inventory Turnover = Cost of Sales ÷ Average Inventories
It can also be expressed in days: Inventory Turnover Period = (Inventories ÷ Cost of Sales) × 365.
存货周转率
该比率反映企业在一定期间内存货的售罄和补货次数。周转率高意味着存货管理高效。
存货周转率 = 销售成本 ÷ 平均存货
亦可用天数表示：存货周转天数 = (存货 ÷ 销售成本) × 365。
Trade Receivables Days (Debtor Days)
This shows the average number of days it takes for a business to collect payment from its credit customers. A shorter period improves cash flow.
Trade Receivables Days = (Trade Receivables ÷ Credit Sales) × 365
应收账款周转天数
该比率显示企业向赊销客户收回款项的平均天数。天数越短，现金流越佳。
应收账款周转天数 = (应收账款 ÷ 赊销收入) × 365
Trade Payables Days (Creditor Days)
This ratio measures the average time a business takes to pay its suppliers. Extending this period can help conserve cash, but may harm supplier relationships.
Trade Payables Days = (Trade Payables ÷ Credit Purchases) × 365
应付账款周转天数
该比率衡量企业向供应商付款的平均期限。延长此期限有助于保留现金，但可能损害与供应商的关系。
应付账款周转天数 = (应付账款 ÷ 赊购金额) × 365
Asset Turnover
This ratio assesses how effectively a business uses its assets to generate revenue. A higher figure indicates greater efficiency.
Asset Turnover = Revenue ÷ Net Assets (or Capital Employed)
资产周转率
该比率评价企业利用资产创造收入的效率。数值越高代表效率越高。
资产周转率 = 收入 ÷ 净资产（或已用资本）
4. Shareholder Ratios | 股东比率
Earnings per Share (EPS)
EPS indicates the amount of profit attributable to each ordinary share. It is a primary driver of share price.
EPS = Profit for the Year ÷ Number of Ordinary Shares
每股收益 (EPS)
EPS 表示每股普通股应占的利润，是影响股价的主要因素。
每股收益 = 年度利润 ÷ 普通股股数
Dividend per Share (DPS)
DPS shows the actual dividend paid to shareholders for each share held.
DPS = Total Dividends Paid ÷ Number of Ordinary Shares
每股股息 (DPS)
DPS 表示每股实际支付给股东的股息。
每股股息 = 支付的总股息 ÷ 普通股股数
Dividend Yield
This ratio expresses the dividend return as a percentage of the current market share price, helping investors compare income returns.
Dividend Yield = (Dividend per Share ÷ Market Share Price) × 100%
股息率
该比率将股息回报表示为当前股价的百分比，便于投资者比较收益。
股息率 = (每股股息 ÷ 股票市价) × 100%
Price/Earnings Ratio (P/E Ratio)
P/E ratio reflects how much investors are willing to pay per unit of earnings. A high P/E may indicate growth expectations.
P/E Ratio = Market Share Price ÷ Earnings per Share
市盈率 (P/E 比率)
市盈率反映投资者愿意为单位盈利支付的价格。高市盈率可能预示增长预期。
市盈率 = 股票市价 ÷ 每股收益
5. Gearing & Interest Cover | 杠杆与利息覆盖率
Gearing Ratio
Gearing measures the proportion of a firm’s capital that comes from long-term debt. High gearing increases financial risk but may boost returns.
Gearing Ratio = (Non-Current Liabilities ÷ Capital Employed) × 100%
Capital employed = Total equity + Non-current liabilities.
杠杆比率
杠杆比率衡量企业资本中长期债务所占比例。高杠杆会增加财务风险，但也可能提高回报。
杠杆比率 = (非流动负债 ÷ 已用资本) × 100%
已用资本 = 总权益 + 非流动负债。
Interest Cover
This ratio indicates how easily a business can pay interest on its debt from its operating profit. A low cover signals vulnerability.
Interest Cover = Operating Profit ÷ Interest Payable
利息覆盖率
该比率显示企业用营业利润偿还债务利息的轻松程度。覆盖率低表明偿债脆弱。
利息覆盖率 = 营业利润 ÷ 应付利息
6. Break-even & Contribution | 盈亏平衡与贡献
Contribution per Unit
Contribution is the amount each unit sold contributes towards covering fixed costs and generating profit.
Contribution per Unit = Selling Price − Variable Cost per Unit
单位贡献
贡献指每销售一单位产品对覆盖固定成本和创造利润所做出的贡献额。
单位贡献 = 售价 − 单位变动成本
Total Contribution
Total contribution can be used to quickly calculate overall profit before fixed costs.
Total Contribution = Total Revenue − Total Variable Costs
Alternatively: Total Contribution = Contribution per Unit × Quantity Sold.
总贡献
总贡献可用于快速计算扣除固定成本前的整体利润。
总贡献 = 总收入 − 总变动成本
或：总贡献 = 单位贡献 × 销售数量。
Break-even Output
This is the quantity of units that must be sold to cover all costs, where total revenue equals total costs.
Break-even Output = Fixed Costs ÷ Contribution per Unit
盈亏平衡产量
这是必须售出以覆盖全部成本的单位数量，此时总收入等于总成本。
盈亏平衡产量 = 固定成本 ÷ 单位贡献
Margin of Safety
Margin of safety shows how much sales can fall before the business starts making a loss.
Margin of Safety = Actual Output − Break-even Output
安全边际
安全边际表示在开始亏损之前，销量可下降的幅度。
安全边际 = 实际产量 − 盈亏平衡产量
Output for Target Profit
To determine how many units need to be sold to achieve a specific profit level.
Output for Target Profit = (Fixed Costs + Target Profit) ÷ Contribution per Unit
目标利润产量
确定为实现特定利润水平需售出的单位数量。
目标利润产量 = (固定成本 + 目标利润) ÷ 单位贡献
7. Cost & Revenue Foundations | 成本与收入基础
Total Costs
Total cost is the sum of all fixed and variable expenses incurred in production.
Total Costs = Fixed Costs + (Variable Cost per Unit × Quantity)
总成本
总成本是生产过程中发生的所有固定与变动费用之和。
总成本 = 固定成本 + (单位变动成本 × 数量)
Total Revenue
Revenue is the income generated from selling goods or services before any deductions.
Total Revenue = Selling Price × Quantity Sold
总收入
收入是销售商品或服务所产生的收入，未扣除任何费用。
总收入 = 售价 × 销售数量Published by TutorHao | Year 13 商务 Revision Series | aleveler.com
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