📚 Worksheet – Chapter 25: Costs | 第25章 成本作业工作单
Costs are the money payments a business makes to obtain the resources it needs. They determine profit, pricing decisions, and the break-even point. A business that does not understand its cost structure may price too low and make losses, or price too high and lose customers.
成本是企业为获取所需资源而支付的货币。成本决定利润、定价决策和盈亏平衡点。不了解成本结构的企业可能定价过低而亏损，或定价过高而失去顾客。
This worksheet for Chapter 25 of Cambridge A-Level Business provides a structured review of cost definitions, formulae, calculations, and exam-style practice. Work through each section before attempting the questions at the end.
本工作表针对剑桥A-Level商务第25章，提供成本定义、公式、计算和考试风格练习的结构化复习。先学习每一节，再完成最后的题目。
1. Why Costs Matter | 成本为什么重要
Costs affect every major business decision. Managers use cost data to set prices, decide whether to accept a special order, calculate profit margins, and plan capacity. If a firm underestimates its variable cost per unit, it may sell products below true cost and make a loss on every sale.
成本影响每一项重大商业决策。管理者利用成本数据来定价、决定是否接受特殊订单、计算利润率以及规划产能。如果企业低估了单位可变成本，就可能以低于真实成本的价格销售产品，每卖一件都亏损。
Accurate cost classification also supports break-even analysis and budgeting. Without reliable cost information, strategic choices such as expanding output or entering a new market become guesswork.
准确的成本分类还支持盈亏平衡分析和预算编制。如果没有可靠的成本信息，扩大产量或进入新市场等战略选择就会变成猜测。
2. Direct and Indirect Costs | 直接成本与间接成本
Direct costs can be traced directly to a product, department, or service. Examples include raw materials in a bakery, direct labour on an assembly line, and packaging. Indirect costs cannot be traced directly to one unit of output; they are shared across the organisation, such as factory rent, supervisor salaries, and electricity for lighting.
直接成本可以直接追溯到某个产品、部门或服务，例如面包店的原材料、装配线上的直接人工和包装。间接成本不能直接追溯到每一单位产出，而是在整个组织内分摊，如厂房租金、主管工资和照明电费。
In exam questions, students often confuse direct labour with all labour. Only workers who physically make the product are direct labour; managers and cleaners are indirect labour. Understanding this distinction is essential for calculating gross profit and unit cost accurately.
在考试中，学生常把直接人工与所有人工混淆。只有实际生产产品的工人才是直接人工；经理和清洁工属于间接人工。理解这一区别对于准确计算毛利润和单位成本至关重要。
3. Fixed, Variable and Semi-variable Costs | 固定成本、可变成本与半变动成本
Fixed costs do not vary with output in the short run, such as factory rent and insurance. Variable costs change directly with output, such as raw materials and piece-rate wages. Semi-variable costs contain both fixed and variable elements, for example a telephone bill with a standing charge or a salary plus commission.
固定成本在短期内不随产量变化，例如工厂租金和保险费。可变成本随产量变动，例如原材料和计件工资。半变动成本兼有固定和变动部分，如电话费或含基本工资加提成的薪酬。
On a diagram, fixed cost is a horizontal line, while variable cost rises from the origin as output expands. Total cost is the vertical sum of the two, so it starts at the level of fixed cost and slopes upward.
在图表上，固定成本是一条水平线，可变成本从原点向右上方倾斜。总成本是两者的垂直相加，因此它从固定成本的水平出发并向上倾斜。
4. Total and Average Cost Formulae | 总成本与平均成本公式
The core formulae for Chapter 25 are shown below. You must be able to use these without confusing total and per-unit figures.
第25章的核心公式如下。你必须能够使用这些公式，而不混淆总额和单位数据。
Total cost = Total fixed cost + Total variable cost
Average total cost = Total cost ÷ Output
Average fixed cost = Total fixed cost ÷ Output
Average variable cost = Total variable cost ÷ Output
As output rises, average fixed cost falls because the same lump of fixed cost is spread over more units. Average variable cost may stay roughly constant in the short run, so average total cost usually declines at first.
随着产量增加，平均固定成本下降，因为同一笔固定成本被更多单位分摊。短期内平均可变成本可能大致不变，因此平均总成本通常先下降。
5. Worked Example: Cost Calculation | 计算示例：成本计算
A firm has fixed costs of $5,000 per month and variable costs of $3 per unit. If it makes 2,000 units, total cost = $5,000 + ($3 × 2,000) = $11,000. Average cost = $11,000 ÷ 2,000 = $5.50 per unit.
一家企业每月固定成本为5,000美元，可变成本为每单位3美元。若生产2,000单位，总成本 = 5,000 + (3 × 2,000) = 11,000美元。平均成本 = 11,000 ÷ 2,000 = 每单位5.50美元。
Notice that when output is zero, total cost still equals fixed cost because the business must pay rent and other fixed obligations even before it produces anything. The table below shows the full cost schedule.
注意，当产量为零时，总成本仍等于固定成本，因为即使还没有生产任何产品，企业也必须支付租金和其他固定费用。下表显示了完整的成本表。
| Output (units) | 产量 | TFC ($) | 总固定成本 | TVC ($) | 总可变成本 | TC ($) | 总成本 | AC ($) | 平均成本 |
|---|---|---|---|---|
| 0 | 5,000 | 0 | 5,000 | – |
| 1,000 | 5,000 | 3,000 | 8,000 | 8.00 |
| 2,000 | 更多咨询请联系16621398022（同微信）
CommentsMore posts |
屏轩国际教育cambridge primary/secondary checkpoint, cat4, ukiset,ukcat,igcse,alevel,PAT,STEP,MAT, ibdp,ap,ssat,sat,sat2课程辅导，国外大学本科硕士研究生博士课程论文辅导