Formula and Theorem Quick Reference Handbook for Year 13 SQA Business | Year 13 SQA 商务：公式定理速查手册

📚 Formula and Theorem Quick Reference Handbook for Year 13 SQA Business | Year 13 SQA 商务：公式定理速查手册

This quick reference handbook brings together the essential formulas and concepts you need for the Year 13 SQA Business Management course. Understanding these calculations is critical for analysing business performance, making decisions, and preparing for examinations. Use this guide to revise key ratios, break‑even analysis, investment appraisal techniques, and more.

本速查手册汇集了 Year 13 SQA 商务管理课程所需的核心公式和定理。理解这些计算对于分析企业绩效、做出决策以及备考至关重要。请使用本指南复习关键比率、盈亏平衡分析、投资评估技术等重要内容。

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1. Break-even Analysis | 盈亏平衡分析

Break-even analysis identifies the sales volume at which total revenue equals total costs, meaning the business makes neither profit nor loss. The break‑even point in units is calculated as:

Break-even (units) = Fixed Costs ÷ (Selling Price per unit – Variable Cost per unit)

盈亏平衡分析确定了总收入等于总成本时的销售量，即企业既不盈利也不亏损。盈亏平衡点（件数）的计算公式为：

盈亏平衡点（件） = 固定成本 ÷ (单位售价 – 单位变动成本)

The break‑even point in sales revenue can be found by multiplying the break‑even units by the selling price, or by using the contribution margin ratio:

Break-even (sales revenue) = Fixed Costs ÷ Contribution Margin Ratio

其中贡献毛利率 = (售价 – 变动成本) ÷ 售价。用销售收入计算的盈亏平衡点可以通过将盈亏平衡件数乘以售价，或使用贡献毛利率计算：

盈亏平衡点（销售额） = 固定成本 ÷ 贡献毛利率

Margin of safety shows how much sales can fall before the business reaches its break‑even point.

Margin of Safety = Actual Sales – Break‑even Sales

安全边际显示销售额在达到盈亏平衡点之前可以下降的幅度。

安全边际 = 实际销售额 – 盈亏平衡销售额

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2. Contribution and Profit | 边际贡献与利润

Contribution per unit is the amount each unit sold contributes towards covering fixed costs and generating profit.

Contribution per unit = Selling Price per unit – Variable Cost per unit

单位边际贡献是每销售一件产品为弥补固定成本和创造利润所做的贡献。

单位边际贡献 = 单位售价 – 单位变动成本

Total contribution is then used to find profit.

Profit = Total Contribution – Fixed Costs

总边际贡献用于计算利润。

利润 = 总边际贡献 – 固定成本

Contribution margin ratio expresses contribution as a percentage of sales revenue.

Contribution Margin Ratio = (Contribution per unit ÷ Selling Price per unit) × 100

贡献毛利率将边际贡献表示为销售收入的百分比。

贡献毛利率 = (单位边际贡献 ÷ 单位售价) × 100

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3. Profitability Ratios | 盈利能力比率

Gross profit margin measures the percentage of sales revenue that remains after direct costs are deducted.

Gross Profit Margin (%) = (Gross Profit ÷ Sales Revenue) × 100

毛利率衡量扣除直接成本后剩余的销售收入百分比。

毛利率 (%) = (毛利 ÷ 销售收入) × 100

Net profit margin shows the percentage of sales revenue that becomes net profit after all expenses.

Net Profit Margin (%) = (Net Profit ÷ Sales Revenue) × 100

净利率显示扣除所有费用后净利占销售收入的百分比。

净利率 (%) = (净利 ÷ 销售收入) × 100

Return on Capital Employed (ROCE) evaluates how efficiently a business uses its long‑term capital to generate profit.

ROCE (%) = (Operating Profit ÷ Capital Employed) × 100

其中资本运用 = 总资产 – 流动负债，或股权 + 非流动负债。资本运用回报率（ROCE）评估企业利用长期资本创造利润的效率。

ROCE (%) = (营业利润 ÷ 资本运用) × 100

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4. Liquidity Ratios | 流动性比率

Current ratio indicates whether a business has enough current assets to cover its current liabilities.

Current Ratio = Current Assets ÷ Current Liabilities

流动比率反映企业是否有足够的流动资产来偿还流动负债。

流动比率 = 流动资产 ÷ 流动负债

Quick ratio (acid test) is a stricter measure, excluding inventory from current assets.

Quick Ratio = (Current Assets – Inventory) ÷ Current Liabilities

速动比率（酸性测试）是更严格的指标，从流动资产中剔除存货。

速动比率 = (流动资产 – 存货) ÷ 流动负债

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5. Efficiency Ratios | 效率比率

Inventory turnover measures how many times inventory is sold and replaced over a period.

Inventory Turnover = Cost of Sales ÷ Average Inventory

存货周转率衡量存货在一定时期内销售和更换的次数。

存货周转率 = 销售成本 ÷ 平均存货

Trade receivables days show the average time taken to collect debts from customers.

Trade Receivables Days = (Trade Receivables ÷ Credit Sales) × 365

应收账款周转天数表明从客户收回账款的平均时间。

应收账款周转天数 = (应收账款 ÷ 赊销收入) × 365

Trade payables days measure how long the business takes to pay its suppliers.

Trade Payables Days = (Trade Payables ÷ Credit Purchases) × 365

应付账款周转天数衡量企业支付供应商货款的平均时间。

应付账款周转天数 = (应付账款 ÷ 赊购金额) × 365

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6. Gearing and Capital Structure | 杠杆比率与资本结构

Gearing ratio indicates the proportion of a business’s capital that comes from debt compared to equity.

Gearing (%) = (Non‑current Liabilities ÷ Capital Employed) × 100

杠杆比率反映企业资本中来自债务与股权的比例。

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