📚 Year 13 Edexcel Business: Vocabulary Terms Quick Memorisation Guide | Edexcel A Level 商务：关键术语速记指南
Mastering business terminology is the foundation of top-grade answers in your Year 13 Edexcel exam. This guide breaks down must-know terms, acronyms and formulas into bite-sized memory hacks so you can recall them under pressure and apply them precisely in essays and calculation questions.
掌握商务术语是在Year 13 Edexcel考试中取得高分的基础。本文把必考术语、缩写和公式拆解成容易记住的小技巧，让你在应试压力下也能快速回忆，并在论文和计算题中准确运用。
1. Acronyms and Mnemonics for Key Frameworks | 关键框架的缩写与助记法
Use the acronym PESTLE to memorise the six external macro-environment factors: Political, Economic, Social, Technological, Legal, Environmental. Imagine a ‘pestle’ grinding a mortar – it reminds you to crush all six areas when analysing a market.
用缩写PESTLE来记忆六大外部宏观环境因素：政治、经济、社会、技术、法律、环境。想象一个研杵（pestle）在捣研钵——提醒你在分析市场时要全面碾压这六个领域。
SWOT stands for Strengths, Weaknesses, Opportunities, Threats. To remember the internal/external split, think ‘SW’ are inside your company (Strengths and Weaknesses), ‘OT’ come from outside (Opportunities and Threats).
SWOT代表优势、劣势、机会、威胁。为了区分内外部，可以记成‘SW’是公司内部的（优势和劣势），‘OT’来自外部（机会和威胁）。
The 7Ps extended marketing mix adds People, Process, Physical evidence to the classic 4Ps. Chant ‘Product, Price, Place, Promotion, People, Process, Physical’ – the triple P at the end locks it in.
扩展的7Ps营销组合在传统4P基础上增加了人、过程、有形展示。可以念成‘产品、价格、渠道、促销、人、过程、有形展示’——结尾的三个P让你牢牢记住。
2. Ratio Analysis Memory Hacks | 比率分析记忆技巧
Current ratio = Current assets ÷ Current liabilities. Imagine a ‘current’ flowing smoothly only if assets exceed liabilities; a ratio below 1 suggests a liquidity crunch.
流动比率 = 流动资产 ÷ 流动负债。想象只有当资产超过负债时，‘电流’才能顺畅流动；比率低于1意味着流动性吃紧。
Acid test ratio = (Current assets – Inventories) ÷ Current liabilities. This strips out slow-moving stock – think of it as pouring acid to burn away inventory, leaving only the truly liquid assets.
酸性测试比率 = (流动资产 – 存货) ÷ 流动负债。它剔除了变现慢的存货——可以想象用酸烧掉库存，只留下真正能立即动用的资产。
ROCE = (Operating profit ÷ Capital employed) × 100%. Link ‘Return’ with the idea that you want your capital to work as hard as a racehorse – ROCE tells you how much profit each pound of capital generates.
已用资本回报率 = (营业利润 ÷ 已用资本) × 100%。把‘回报’联想为你希望资本像赛马一样卖力奔跑——ROCE告诉你每英镑资本带来了多少利润。
Gearing ratio = (Non-current liabilities ÷ Total equity + non-current liabilities) × 100%. High gearing? Think of a gear grinding – too much debt creates friction and risk.
杠杆比率 = (非流动负债 ÷ 总权益 + 非流动负债) × 100%。高杠杆？想象齿轮在咬合时嘎嘎作响——过多的债务会产生摩擦和风险。
3. Investment Appraisal Techniques Unlocked | 投资评估方法解密
Payback period: the time taken to recover the initial investment. For uneven cash flows, calculate: Year before full recovery + (Unrecovered cost at start of year ÷ Net cash flow during year).
回收期：收回初始投资所需的时间。当现金流不均匀时，公式为：完全回收前一年 + (年初未回收成本 ÷ 当年净现金流)。
ARR (Accounting Rate of Return) = (Average annual profit ÷ Initial investment) × 100%. Remember ‘ARR’ sounds like ‘are’ – ask ‘How profitable ARE you on average?’ to trigger the formula.
ARR（会计收益率）= (平均年利润 ÷ 初始投资) × 100%。记住ARR听起来像‘are’——问自己‘你平均到底有多赚钱？’来唤起公式。
NPV = Σ (Net cash flowₙ ÷ (1 + r)ⁿ) – Initial investment
NPV = 各期净现金流以折现率r折现后的总和 – 初始投资。Positive NPV means the project adds value; negative NPV destroys value.
NPV = 各期净现金流以折现率r折现后的总和 – 初始投资。正NPV意味着项目创造价值；负NPV则摧毁价值。
4. Strategic Choice Models Made Simple | 战略选择模型简化记忆
Ansoff’s Matrix: Market Penetration, Product Development, Market Development, Diversification. Remember ‘Pen-Down-Dev-Div’ – Pen a plan, then develop products, develop markets, or diversify.
安索夫矩阵：市场渗透、产品开发、市场开发、多元化。记成‘Pen-Dev-Dev-Div’——‘Pen’出计划，然后开发产品、开发市场，最后多元化。
Porter’s Five Forces: Threat of new entrants, bargaining power of suppliers, bargaining power of buyers, threat of substitutes, competitive rivalry. Memorise the rhyme ‘New Suppliers Buy Substitutes? Rivalry!’
波特五力：新进入者威胁、供应商议价能力、买家议价能力、替代品威胁、同业竞争。记住这句顺口溜：‘新供应商买替代品？竞争激烈！’
Bowman’s Clock: eight strategic positions from low price/low value to monopoly pricing. Imagine the clock face – 12 o’clock is ‘no frills’, 6 o’clock is ‘hybrid’, and 11 o’clock is ‘focused differentiation’.
鲍曼战略钟：从低价低值到垄断定价共八个战略定位。想象时钟盘——12点是‘低质低价’，6点是‘混合战略’，11点是‘集中差异化’。
5. Motivation Theories in a Nutshell | 激励理论速记
Taylor’s Scientific Management: workers are motivated solely by money. Chant ‘Taylor = £’ – he believed in piece-rate pay.
泰勒的科学管理：工人只受金钱驱动。记住‘泰勒 = £’——他推崇计件工资。
Maslow’s Hierarchy: Physiological, Safety, Social, Esteem, Self-actualisation. Create a silly story: ‘Please Send Sandwiches Even Sunday’ to recall the first letters.
马斯洛需求层次：生理、安全、社交、尊重、自我实现。编一个荒诞句子：‘Please Send Sandwiches Even Sunday’来记各自首字母。
Herzberg’s Two-Factor: Hygiene factors prevent dissatisfaction (pay, conditions), Motivators create satisfaction (recognition, growth). Think ‘Hygiene stops you getting ill, but Motivation makes you well.’
赫兹伯格双因素：保健因素消除不满（工资、工作条件），激励因素带来满意（认可、成长）。想象‘保健让你不生病，但激励让你真正健康。’
6. Marketing Mix and Strategy Terms | 营销组合与战略术语
Niche marketing targets a small, specific segment. Mass marketing aims at the whole market. Use the mnemonic ‘Niche is a tiny corner, Mass covers all.’
利基营销瞄准小而具体的细分市场，大众营销面向整个市场。用口诀‘Niche是小小角落，Mass盖住全部’。
Product Life Cycle stages: Introduction, Growth, Maturity, Decline. Sing ‘I Go Marching Down’ – each capital letter matches the stages.
产品生命周期阶段：导入期、成长期、成熟期、衰退期。唱出‘I Go Marching Down’——每个单词首字母对应一个阶段。
Boston Matrix: Stars, Cash cows, Question marks, Dogs. Associate a barnyard: ‘Stars shine, Cows give cash, ? need answers, Dogs should be put down.’
波士顿矩阵：明星、金牛、问题儿童、瘦狗。联想一个农场：‘明星闪耀，金牛产奶，问号需要答案，瘦狗该被处理。’
7. Operations and Quality Management Jargon | 运营与质量管理行话
TQM (Total Quality Management) is a philosophy of continuous improvement involving all employees. Link ‘Total’ to everyone pulling in the same direction.
TQM（全面质量管理）是一种所有员工参与的持续改进理念。把‘全面’联想为所有人朝着一个方向拉纤。
Kaizen means small, continuous improvements. The Japanese word sounds like ‘Kai-Zen’ – think ‘Kai’ (change) + ‘Zen’ (good) = change for the better.
Kaizen指小的、持续不断的改善。这个日文词听起来像‘Kai-Zen’——想象‘改’+‘善’，向好的方向改变。
Just-in-time (JIT) aims to hold zero buffer stock. Memorise ‘Just in time, not just in case.’
准时制生产（JIT）旨在实现零缓冲库存。记住‘Just in time，而不是just in case’。
8. Global Business and Trade Terminology | 全球商务与贸易术语
FDI (Foreign Direct Investment) occurs when a company establishes operations or acquires assets in another country. Picture a firm physically planting its flag abroad.
FDI（外国直接投资）指的是公司在另一国建立运营或收购资产。想象一家企业在海外插上自己的旗帜。
Offshoring relocates business processes to another country; outsourcing contracts work to an external firm. ‘Offshoring moves abroad, outsourcing hires outside.’
离岸外包是把业务流程迁往他国；外包则是将工作签约给外部公司。‘离岸是把活儿搬到国外，外包是雇外人来做。’
Exchange rate appreciation makes exports more expensive and imports cheaper. ‘Strong sterling buys you more imports but hurts exporters.’
汇率升值使出口变贵、进口变便宜。‘强势英镑能买更多进口货，却刺痛了出口商。’
9. Decision Trees and Critical Path Analysis | 决策树与关键路径分析
Decision trees branch out choices and chance nodes. Expected value = Σ (Probability × Payoff). Visualise the tree – ‘Leaves of chance, branches of choice.’
决策树分支出选择节点和机会节点。期望值 = Σ (概率 × 收益)。想象这棵树——‘机会如叶，选择如枝。’
Expected Value = (P₁ × Outcome₁) + (P₂ × Outcome₂) + …
期望值公式，减去后续成本就得到净收益。Always subtract any associated costs to find the net gain.
期望值公式，减去相关成本后得到净收益。Always subtract any associated costs to find the net gain.
Critical Path Analysis: the longest path through a network determines the project duration. Float = LFT – Duration – EST. A zero float activity is critical – there is no slack.
关键路径分析：网络中最长的路径决定项目工期。浮动时间 = 最迟完成时间 – 持续时间 – 最早开始时间。浮动时间为零的活动就是关键活动，没有任何松弛。
10. Financial Statements and Gearing | 财务报表与杠杆比率
Income statement records revenue, cost of sales, gross profit, expenses and operating profit. Memorise the flow: Revenue → Gross profit → Operating profit → Profit for the year.
利润表记录收入、销售成本、毛利润、费用和营业利润。记下这个流程：收入 → 毛利 → 营业利润 → 年度利润。
Statement of financial position shows assets, liabilities and equity. The accounting equation: Assets = Liabilities + Equity. See it as a see-saw – assets always balance the other side.
财务状况表列示资产、负债和权益。会计等式：资产 = 负债 + 权益。把它看成一个跷跷板——资产总是与另一边保持平衡。
Working capital = Current assets – Current liabilities. Keep working capital positive to avoid the ‘overtrading’ trap – growing too fast with too little cash.
营运资金 = 流动资产 – 流动负债。保持营运资金为正，避免陷入‘过度交易’的陷阱——增长过快而现金太少。
11. Key Formulas for Quantitative Skills | 定量技能关键公式
Market share (%) = (Firm’s sales ÷ Total market sales) × 100%
市场份额(%) = (企业销售额 ÷ 市场总销售额) × 100%
Market growth (%) = ((Market size this year – Market size last year) ÷ Market size last year) × 100%
市场增长率(%) = ((本年市场规模 – 上年市场规模) ÷ 上年市场规模) × 100%
Labour productivity = Output per period ÷ Number of employees
劳动生产率 = 每期产出 ÷ 员工人数
Unit cost = Total costs ÷ Number of units produced
单位成本 = 总成本 ÷ 生产数量
Capacity utilisation (%) = (Actual output ÷ Maximum possible output) × 100%
产能利用率(%) = (实际产出 ÷ 最大可能产出) × 100%
These formulas frequently appear in calculation and ‘assess’ questions. Write them on flashcards with an example next to each.
这些公式经常出现在计算题和‘评估’题中。把它们做成抽认卡，每个旁边配一个例子。
12. Exam Technique: Using Terminology Effectively | 考试技巧：有效使用术语
Always define the key term in the first sentence of a paragraph. For example, ‘Inventory turnover measures how quickly a business sells its stock.’ Then immediately link it to the case study.
总是在段落的第一句话中定义关键术语。例如，‘库存周转率衡量企业出售存货的速度。’然后立即将其与案例研究联系起来。
Use connectives to show analysis: ‘This leads to…’, ‘As a result…’, ‘The effect on stakeholders may be…’ Precision wins marks.
使用连接词展示分析：‘这导致……’、‘结果是……’、‘对利益相关者的影响可能是……’。准确性才能赢得分数。
Create a personal glossary of 50 terms that you find tricky, with a one-line memory trigger and a concrete example. Review it weekly.
为自己觉得棘手的50个术语制作一份个人词汇表，每个术语配一行记忆触发点和具体例子。每周复习一次。
Published by TutorHao | Business Revision Series | aleveler.com
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