📚 KS3 WJEC Business: Formula and Theorem Quick Reference Handbook | KS3 WJEC 商务：公式定理速查手册
This quick reference handbook summarises the key formulas and theorems you need for KS3 WJEC Business. Use it to revise calculations, definitions, and relationships that frequently appear in assessments.
本速查手册总结了 KS3 WJEC 商务课程所需的关键公式和定理。可用于复习评估中常见的计算、定义和关系。
1. Revenue | 收入
Revenue, also called sales turnover, is the total income a business receives from selling its products or services in a given period.
收入，也称为营业额，是企业在特定时期内通过销售其产品或服务获得的总收入。
Revenue = Selling price per unit × Quantity sold
Total revenue depends on both the price charged and the volume of sales. If a bakery sells 200 loaves at £2 each, revenue is £400.
总收入取决于所收取的价格和销售量。如果一家面包店以每块 2 英镑的价格售出 200 块面包，收入为 400 英镑。
2. Total Costs | 总成本
Total costs are all the expenses a business incurs. They are split into fixed costs and variable costs.
总成本是企业发生的所有开支，分为固定成本和可变成本。
Total costs = Fixed costs + Total variable costs
Fixed costs (e.g. rent, salaries) stay the same regardless of output. Variable costs (e.g. raw materials) change directly with the level of production: Total variable costs = Variable cost per unit × Quantity produced.
固定成本（如租金、工资）无论产出如何都保持不变。可变成本（如原材料）直接随生产水平变化：总可变成本 = 单位可变成本 × 生产数量。
3. Profit | 利润
Profit is the surplus left after all costs are deducted from revenue. It is a fundamental measure of business success.
利润是从收入中扣除所有成本后结余的款项，是衡量企业成功的基本指标。
Profit = Total revenue – Total costs
Businesses may calculate gross profit (Revenue – Cost of goods sold) and net profit (Gross profit – other expenses), but the master formula above is essential for KS3.
企业可以计算毛利（收入 – 销货成本）和净利润（毛利 – 其他费用），但上述根本公式是 KS3 的关键。
4. Break-even Point | 盈亏平衡点
The break-even point is the level of output at which total revenue equals total costs, so the business makes neither profit nor loss.
盈亏平衡点是总收入等于总成本时的产出水平，企业既不盈利也不亏损。
Break-even point (units) = Fixed costs ÷ (Selling price per unit – Variable cost per unit)
The denominator is known as the contribution per unit. For example, if fixed costs are £1,000, selling price £10, and variable cost £6, then contribution is £4, and break-even = 1,000 ÷ 4 = 250 units.
分母称为单位贡献毛益。例如，固定成本为 1000 英镑，售价 10 英镑，可变成本 6 英镑，则贡献毛益为 4 英镑，盈亏平衡点 = 1000 ÷ 4 = 250 单位。
5. Profit Margin | 利润率
Profit margin expresses profit as a percentage of revenue. It shows how much of every £1 of sales turns into profit.
利润率将利润表示为收入的百分比。它显示每 1 英镑的销售额中有多少转化为利润。
Profit margin (%) = (Profit ÷ Revenue) × 100
Higher profit margins mean better cost control or stronger pricing power. £5,000 profit on £25,000 revenue gives a margin of (5,000 ÷ 25,000) × 100 = 20%.
利润率越高意味着成本控制越好或定价能力越强。收入 25000 英镑中利润 5000 英镑，利润率为 (5000 ÷ 25000) × 100 = 20%。
6. Mark-up Pricing | 成本加成定价
Mark-up pricing is a method where a percentage is added to the cost of a product to determine its selling price.
成本加成定价是一种在产品成本上加成一定百分比来确定售价的方法。
Selling price = Cost per unit + (Cost per unit × Mark-up %)
Alternatively: Selling price = Cost per unit × (1 + Mark-up %). For instance, with a cost of £20 and a 25% mark-up, the price is 20 × 1.25 = £25.
或者：售价 = 单位成本 × (1 + 加成百分比)。例如，成本 20 英镑，加成 25%，则售价 = 20 × 1.25 = 25 英镑。
7. Added Value | 增加值
Added value is the difference between the selling price and the cost of bought-in materials and components. It indicates how much value the business has created through its activities.
增加值是售价与购入材料和零部件成本之间的差额，它表明企业通过其活动创造了多少价值。
Added value = Sales revenue – Cost of bought-in materials and components
Unlike profit, added value does not deduct all operating expenses; it focuses on the transformation of inputs into outputs.
与利润不同，增加值不扣除所有经营费用，它侧重于将投入转化为产出。
8. Budget Variance | 预算差异
A variance is the difference between an actual figure and a budgeted figure. It helps managers monitor financial performance.
差异是实际数字与预算数字之间的差额，帮助管理者监控财务绩效。
Variance = Actual result – Budgeted amount
A positive variance for revenue (actual > budget) is favourable; a negative variance for costs (actual < budget) is favourable. Zero variance means exactly on target.
收入的差异为正（实际 > 预算）是有利的；成本的差异为负（实际 < 预算）也是有利的。零差异意味着完全达标。
9. Cash Flow | 现金流
Cash flow refers to the movement of money into and out of a business. A cash flow forecast predicts future cash positions.
现金流指资金进出企业的流动。现金流预测用于预测未来的现金状况。
Net cash flow = Total cash inflows – Total cash outflows
Closing balance = Opening balance + Net cash flow
A positive net cash flow means more cash came in than went out, strengthening the business’s liquidity.
净现金流为正意味着流入现金多于流出，增强了企业的流动性。
10. Liquidity Ratios | 流动性比率
Liquidity ratios assess a business’s ability to meet short-term obligations. Two key measures are the current ratio and working capital.
流动性比率评估企业偿还短期债务的能力。两个关键指标是流动比率和营运资金。
Current ratio = Current assets ÷ Current liabilities
Working capital = Current assets – Current liabilities
A current ratio above 1 suggests the business has more current assets than liabilities. Working capital shows the net liquid funds available for day-to-day operations.
流动比率高于 1 表明企业流动资产多于流动负债。营运资金显示可用于日常运营的净流动资金。
11. Demand and Supply | 需求与供给
The law of demand states that, other things equal, as price increases, quantity demanded decreases. The law of supply states that as price increases, quantity supplied increases.
需求定律指出，其他条件不变时，价格上升，需求量下降。供给定律指出，价格上升，供给量增加。
In a market, the equilibrium price occurs where quantity demanded equals quantity supplied. Disequilibrium leads to shortages or surpluses, causing prices to adjust.
在市场中，均衡价格出现在需求量等于供给量时。非均衡会导致短缺或过剩，促使价格调整。
12. Margin of Safety | 安全边际
The margin of safety shows how much sales can fall before a business reaches its break-even point. It is a risk buffer.
安全边际表明销售量可以下降多少才会达到盈亏平衡点，是一种风险缓冲。
Margin of safety (units) = Current sales units – Break-even units
It can also be expressed as a percentage: (Margin of safety ÷ Current sales) × 100. A higher margin of safety means lower risk.
也可用百分比表示：(安全边际 ÷ 当前销量) × 100。安全边际越高，风险越低。
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