📚 Year 12 CIE Business: Key Terms & Quick Memory Guide | CIE商务：词汇术语速记指南
Mastering the vocabulary of CIE AS Level Business is essential for exam success. This guide groups the essential terms by syllabus topic, gives a clear definition for each one, and adds a memory trick so you can recall it under exam pressure. Use it as your daily revision companion: cover the definitions, say them out loud, then test yourself.
掌握 CIE AS 商务课程的词汇是考试成功的关键。本指南按照教学大纲主题把关键术语分组，为每个术语给出清晰定义，并附上记忆技巧，帮助你在考试压力下快速回忆。把它当作你的日常复习伙伴：遮住定义、大声复述，再自我检测。
1. Business Activity and Value Creation | 商业活动与价值创造
Adding Value urning flour, eggs and sugar into a cake that customers will pay more for. Memory trick: Value Added = Selling Price – Bought-in Costs.
附加值 是产品售价与其所购原材料及零部件成本之间的差额。面包师把面粉、鸡蛋和糖变成顾客愿意付更高价的蛋糕，就是在增加价值。记忆技巧：附加值 = 售价 – 购入成本。
Opportunity Cost is the benefit given up by choosing one alternative over the next best alternative. When a government spends on defence, the opportunity cost could be fewer hospitals. Hint: always ask 'what is foregone?'
机会成本 是选择一种方案而放弃次优方案所损失的收益。当政府把资金用于国防时，机会成本可能是医院数量减少。提示：始终问“放弃了什么？”
Entrepreneur is a person who takes the risk of starting and running a business, combining factors of production to create goods or services. Think of three roles: risk-taker, innovator, organiser.
企业家 是承担创业和经营风险、组合生产要素创造产品或服务的人。记住三个角色：冒险者、创新者、组织者。
Social Enterprise is a business with primarily social objectives, whose surpluses are reinvested for that purpose in the business or community, rather than being driven by profit maximisation. Memory: social goal > profit.
社会企业 是以社会目标为主的商业组织，其盈余被重新投入到该事业或社区中，而不是追求利润最大化。记忆：社会目标 > 利润。
2. Business Ownership Types | 企业所有权类型
Sole Trader business cannot pay its debts. Quick recall: one owner = sole trader, unlimited liability.
个体经营户 是由一个人拥有和控制的商业形式。业主承担无限责任，意味着企业无力偿债时个人资产面临风险。快速记忆：一个所有者 = 个体经营户，无限责任。
Partnership mally have unlimited liability, while a limited partner risks only the capital invested. Memory: more owners = more capital, but shared control.
合伙企业 通常由二至二十人共同拥有，他们按合伙协议分享资本、利润与风险。普通合伙人一般承担无限责任，有限合伙人只以其投入的资本为限。记忆：合伙人越多 = 资本越多，但控制权被分摊。
Private Limited Company (Ltd) liability and a separate legal identity. Memory: Ltd = limited liability, limited share sales.
私人有限公司（Ltd） 是股份私下出售（常售予家人和朋友）、不能在证券交易所交易的法人企业。它承担有限责任，并具有独立法律身份。记忆：Ltd = 有限责任、股份有限转让。
Public Limited Company (plc) blish its accounts and faces the risk of a hostile takeover. Memory: plc = public shares, public scrutiny.
公众有限公司（plc） 是可通过证券交易所向公众发售股份的法人企业。它能筹集大量资本，但必须公开账目，并面临被恶意收购的风险。记忆：plc = 公开股份、公开监督。
3. Business Objectives and Stakeholders | 企业目标与利益相关者
Mission Statement ing and motivate employees. It is not a measurable target. Memory: mission = why we exist.
使命宣言 是简短陈述企业总体宗旨与价值观的文字，用于指导决策和激励员工。它不是可衡量的具体目标。记忆：使命 = 我们为何存在。
SMART Objectives are targets that are Specific, Measurable, Achievable, Relevant and Time-bound. A
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