Year 12 Cambridge Business: Formula & Theorem Quick Reference Guide | 剑桥高三商务：公式定理速查手册

📚 Year 12 Cambridge Business: Formula & Theorem Quick Reference Guide | 剑桥高三商务：公式定理速查手册

This quick reference guide compiles all the essential formulas and key ratios required for the Year 12 Cambridge Business syllabus. Whether you are calculating market size, analyzing profitability, or evaluating workforce performance, this handbook serves as a one-stop revision tool. Mastery of these formulas is crucial for exam success and for applying business concepts in real-world scenarios.

本速查手册汇集了剑桥高三商务课程所需的所有重要公式和关键比率。无论您是在计算市场规模、分析盈利能力还是评估员工绩效，本手册都是您的一站式复习工具。掌握这些公式对于考试成功以及在实际场景中应用商务概念至关重要。

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1. Market Share & Market Growth | 市场份额与市场增长率

Market share indicates a business’s competitive position. It is calculated as:

Market Share (%) = (Firm’s Sales Revenue ÷ Total Market Sales Revenue) × 100

市场份额表明企业的竞争地位。其计算公式为：市场份额 (%) = (企业销售收入 ÷ 市场总销售收入) × 100。市场份额上升表明竞争力增强，下降则意味着市场地位的丧失。

Market growth measures the expansion of the whole market over time. The formula is:

Market Growth (%) = [(Current Market Size − Previous Market Size) ÷ Previous Market Size] × 100

市场增长率衡量整个市场随时间扩大的程度。公式为：市场增长率 (%) = [(当期市场规模 − 前一期市场规模) ÷ 前一期市场规模] × 100。正增长表明市场在扩大，可能吸引新进入者。

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2. Break-even Analysis | 盈亏平衡分析

The break-even point tells us how many units a firm must sell to cover all costs. Break-even output is found by:

Break-even (units) = Fixed Costs ÷ (Selling Price per Unit − Variable Cost per Unit)

盈亏平衡点告诉我们企业需要销售多少单位才能覆盖所有成本。盈亏平衡产量计算为：盈亏平衡点 (单位) = 固定成本 ÷ (单位售价 − 单位可变成本)。此时总收入等于总成本，利润为零。

You can also calculate break-even in sales revenue:

Break-even Revenue = Fixed Costs ÷ Contribution Margin Ratio, where Contribution Margin Ratio = Unit Contribution ÷ Selling Price

您也可以计算盈亏平衡销售额：盈亏平衡销售收入 = 固定成本 ÷ 贡献毛益率，其中贡献毛益率 = 单位贡献毛益 ÷ 售价。

The margin of safety shows how far sales can fall before the business reaches break-even.

Margin of Safety (units) = Actual Output − Break-even Output

安全边际显示了销售额在达到盈亏平衡前可下降的幅度。安全边际 (单位) = 实际产量 − 盈亏平衡产量。安全边际越高，经营越有保障。

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3. Contribution and Profit | 贡献毛益与利润

Contribution per unit is the amount left over from selling one unit after covering variable costs.

Unit Contribution = Selling Price per Unit − Variable Cost per Unit

单位贡献毛益是指每销售一单位产品在覆盖可变成本后剩余的金额。单位贡献毛益 = 单位售价 − 单位可变成本。总贡献毛益为 单位贡献毛益 × 销售量。

Profit is derived from total contribution minus fixed costs:

Profit = Total Contribution − Fixed Costs

利润由总贡献毛益减去固定成本得出：利润 = 总贡献毛益 − 固定成本。这一关系对于盈亏平衡分析和决策至关重要。

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4. Cost and Revenue Formulas | 成本与收入公式

Total costs are the sum of fixed and variable costs:

Total Costs = Fixed Costs + (Variable Cost per Unit × Quantity)

总成本是固定成本与可变成本之和：总成本 = 固定成本 + (单位可变成本 × 数量)。平均成本通过总成本除以产出得出：平均成本 = 总成本 ÷ 产出。

Total revenue is the income from sales:

Total Revenue = Selling Price per Unit × Quantity Sold

总收入是销售收入：总收入 = 单位售价 × 销售数量。当总收入超过总成本时，企业盈利。

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5. Profitability Ratios | 盈利能力比率

Gross profit margin measures trading efficiency.

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

毛利率衡量经营效率。毛利率 (%) = (毛利 ÷ 销售收入) × 100。毛利 = 销售收入 − 销售成本。

Net profit margin shows overall profitability after all expenses.

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

净利率反映扣除所有费用后的整体盈利能力。净利率 (%) = (净利润 ÷ 销售收入) × 100。净利润是税后和息后利润。

Return on capital employed (ROCE) indicates how efficiently capital is used.

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

已用资本回报率表明资本使用效率。已用资本回报率 (%) = (营业利润 ÷ 已用资本) × 100。已用资本 = 总资产 − 流动负债，或股东权益 + 非流动负债。

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6. Liquidity Ratios | 流动性比率

Current ratio assesses short-term solvency.

Current Ratio = Current Assets ÷ Current Liabilities

流动比率评估短期偿债能力。流动比率 = 流动资产 ÷ 流动负债。1.5–2 的比率通常被认为是安全的；过高可能表明资产闲置。

The acid-test (quick) ratio provides a stricter test by excluding inventory.

Acid-Test Ratio = (Current Assets − Inventory) ÷ Current Liabilities

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