📚 KS3 CCEA Business: Formula & Theorem Quick Reference Guide | KS3 CCEA 商务：公式定理速查手册
This quick reference guide collects the most important formulas and economic theorems you will encounter in KS3 Business Studies for CCEA. Use it to revise key calculations and understand the fundamental rules that shape how businesses and markets operate.
这份速查手册汇集了 KS3 CCEA 商务课程中最重要的公式和经济定理。你可以用它来复习关键计算方法，理解塑造企业和市场运行方式的基本规则。
1. Revenue Formula | 收入公式
Revenue is the total income a business receives from selling its goods or services. It is the starting point for measuring business performance and is calculated simply by multiplying the selling price per unit by the number of units sold.
收入是指企业通过销售商品或服务获得的总收入。它是衡量企业业绩的起点，只需用单位售价乘以销售数量即可计算得出。
Revenue = Price × Quantity
2. Fixed and Variable Costs | 固定成本与变动成本
Costs are divided into two main types. Fixed costs do not change with the level of output, such as rent or insurance. Variable costs change directly with the number of goods produced, like raw materials and packaging.
成本主要分为两类。固定成本不随产量水平变化，例如租金或保险费。变动成本则直接随着生产商品的数量而变化，例如原材料和包装材料。
Total Variable Cost = Variable Cost per Unit × Quantity
3. Total Cost Formula | 总成本公式
A business combines its fixed and variable costs to find the total cost of production. Understanding total cost is essential for setting prices and calculating profit. The formula adds the total variable cost to the total fixed cost.
企业将固定成本和变动成本加总，得出生产的总成本。理解总成本对于设定价格和计算利润至关重要。该公式将总变动成本与总固定成本相加。
Total Cost = Fixed Cost + (Variable Cost per Unit × Quantity)
4. Profit Formula | 利润公式
Profit is the reward a business earns for taking risks. It is the money left over after all costs have been deducted from revenue. Profit can be reinvested in the business or distributed to owners.
利润是企业承担风险所获得的回报。它是从收入中扣除所有成本之后剩下的资金。利润可以再投资于企业，也可以分配给所有者。
Profit = Total Revenue − Total Cost
5. Contribution Margin | 边际贡献
Contribution shows how much each unit sold contributes towards paying off fixed costs and then generating profit. It is found by subtracting the variable cost per unit from the selling price. Once total contribution covers all fixed costs, the business breaks even.
边际贡献表示每售出一个单位能够为支付固定成本和创造利润做出多少贡献。计算方法是用销售价格减去单位变动成本。当总边际贡献覆盖了全部固定成本时，企业就达到了盈亏平衡。
Contribution per Unit = Selling Price − Variable Cost per Unit
6. Break-even Point Formula | 盈亏平衡点公式
The break-even point is the level of output where total revenue equals total cost, meaning the business makes neither a profit nor a loss. It is calculated by dividing total fixed costs by the contribution per unit. This helps a business plan how many units it must sell to survive.
盈亏平衡点是指总收入等于总成本的产量水平，这意味着企业既不盈利也不亏损。它通过用总固定成本除以单位边际贡献来计算。这有助于企业规划必须销售多少单位才能维持生存。
Break-even Point (units) = Fixed Costs ÷ (Price − Variable Cost per Unit)
7. Profit Margin | 利润率
Profit margin expresses profit as a percentage of revenue. It is a useful measure of business efficiency. A higher percentage means the business keeps more money from each pound of sales after covering all costs.
利润率将利润表示为收入的百分比。它是衡量企业效率的有用指标。百分比越高，意味着企业每英镑销售收入在扣除所有成本后保留的资金越多。
Profit Margin (%) = (Profit ÷ Revenue) × 100
8. Markup Formula | 加成定价公式
Markup is the amount added to the cost price of goods to cover overheads and profit. It is often used by retailers to set the final selling price. The markup percentage is based on the cost price, not the selling price.
加成是指在商品的成本价格上增加的金额，用以覆盖间接费用并创造利润。零售商常常使用加成来设定最终销售价格。加成百分比是基于成本价格计算的，而不是基于销售价格。
Markup (%) = (Selling Price − Cost Price) ÷ Cost Price × 100
9. Law of Demand | 需求定理
The law of demand states that, all else being equal, as the price of a product increases, the quantity demanded by consumers decreases. Conversely, a lower price usually leads to a higher quantity demanded. This inverse relationship is one of the most important ideas in business and economics.
需求定理指出，在其他条件不变的情况下，随着产品价格上升，消费者对该产品的需求量会下降。相反，较低的价格通常会导致较高的需求量。这种反向关系是商务和经济学中最重要的思想之一。
Price ↑ → Quantity Demanded ↓ | Price ↓ → Quantity Demanded ↑
10. Law of Supply | 供给定理
The law of supply describes the behaviour of producers. When the market price of a good rises, suppliers are willing to offer more of it for sale because the potential for profit is greater. When prices fall, the quantity supplied tends to decrease.
供给定理描述了生产者的行为。当商品的市场价格上升时，由于利润潜力更大，供应商愿意提供更多的商品用于销售。当价格下降时，供给量往往会减少。
Price ↑ → Quantity Supplied ↑ | Price ↓ → Quantity Supplied ↓
11. Opportunity Cost | 机会成本
Opportunity cost is the value of the next best alternative that must be given up when a choice is made. Because resources are limited, every decision involves a trade-off. It reminds us that the true cost of something includes what we sacrifice to obtain it.
机会成本是指做出某个选择时所必须放弃的次优选择的价值。由于资源有限，每一个决策都涉及权衡取舍。它提醒我们，某件事物的真正成本包含了我们为获得它而牺牲的东西。
Opportunity Cost = Value of Next Best Alternative Forgone
12. Scarce Resources and the Basic Economic Problem | 稀缺资源与基本经济问题
The fundamental economic problem is that human wants are unlimited but the resources to satisfy them (land, labour, capital and enterprise) are scarce. This scarcity forces businesses and individuals to make choices and allocate resources efficiently. Every choice involves an opportunity cost.
基本经济问题是，人类的欲望是无限的，但满足欲望的资源（土地、劳动力、资本和企业家才能）是稀缺的。这种稀缺性迫使企业和个人做出选择，并高效地分配资源。每一个选择都涉及机会成本。
Unlimited Wants + Limited Resources → Scarcity → Choice → Opportunity Cost
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