📚 Year 13 OCR Business: Key Terms Quick Revision Guide | Year 13 OCR 商务：词汇术语速记指南
Mastering the core terminology is a crucial step toward securing top marks in the OCR Year 13 Business examination. This guide curates the most essential terms across strategy, finance, growth, globalisation, ethics, change, and decision-making techniques, pairing each with a concise memory tip to accelerate your revision.
掌握核心术语是在 OCR Year 13 商务考试中取得高分的关键一步。本指南汇集了战略、财务、成长、全球化、道德、变革和决策技术中最关键的词汇，每个术语都配有简洁的记忆技巧，帮助你在复习中快速吸收和运用。
1. Strategic Objectives and Mission | 战略目标与使命
Mission Statement: A mission statement articulates a business’s fundamental reason for existing, capturing its values, purpose, and direction. It inspires stakeholders and frames strategic goals. Memory tip: Link 'mission' with 'why' – the enduring north star that guides every decision.
使命宣言：使命宣言阐述了企业存在的根本理由，浓缩其价值观、目的和方向。它激励利益相关者并为战略目标定调。记忆技巧：将“使命”与“为什么”相联——它是永不偏移的北极星，指引每个决策。
SMART Objectives: The acronym stands for Specific, Measurable, Achievable, Relevant, and Time-bound. SMART criteria convert broad aims into precise, trackable targets. Remember: Each letter adds a layer of clarity – no vague statements allowed.
SMART 目标：该首字母缩略词代表具体（S）、可衡量（M）、可实现（A）、相关（R）和有时限（T）。SMART 标准把宽泛的宗旨转化为精确可追踪的目标。记住：每个字母增加一层清晰度——不允许任何模糊表述。
SWOT Analysis ide external Opportunities and Threats. It is typically drawn as a 2×2 grid. Quick recall: 'SW' sit inside the business; 'OT' live outside.
SWOT 分析：SWOT 是一种战略工具，分析内部的优势（S）和劣势（W）以及外部的机会（O）和威胁（T）。它常被画成 2×2 表格。快速记忆：“SW”属于内部，“OT”存在于外部。
2. Financial Performance Ratios | 财务业绩比率
Gross Profit Margin veals how much revenue remains after paying for direct costs of sales. A higher ratio signals strong pricing power or cost control. Memory hook: 'Gross' means before indirect overheads – the first slice of profitability.
毛利率：（毛利 ÷ 收入）× 100。它显示支付直接销售成本后还剩多少收入。较高的比率表明定价能力或成本控制能力强。记忆勾：'Gross' 意味着在间接费用之前——盈利的第一块蛋糕。
Return on Capital Employed (ROCE) . It measures the percentage return on the long-term funds invested in the business. Think 'ROCE the boat' – it shows how well the capital vessel is sailing.
已动用资本回报率 (ROCE)：（营业利润 ÷ 已动用资本）× 100。它衡量企业长期投入资本所产生的百分比回报。联想成“ROCE 号船”——看看你的资本之船航行得如何。
Current Ratio: Current Assets ÷ Current Liabilities. This liquidity ratio assesses the cushion available to cover short-term obligations. A value of 1.5–2 is often regarded as safe. Tip: 'Current' means within 12 months – the emergency cash buffer.
流动比率：流动资产 ÷ 流动负债。该流动性比率衡量偿还短期债务的安全垫。1.5–2 通常被视为安全。提示：“流动”指 12 个月以内——你的应急现金缓冲。
3. Investment Appraisal Techniques | 投资评估方法
Payback Period: The time required for cumulative net cash inflows to equal the initial investment outlay. A shorter payback is preferred as it lowers risk. Straightforward rule: 'How many months until I get my money back?'
回收期法：累计净现金流入等于初始投资支出所需的时间。回收期越短越好，因为它降低了风险。简单法则：“我多久能回本？”
Average Rate of Return (ARR) ct’s profitability as a percentage, using profit rather than cash flow. Remember: ARR sounds like 'accounting return' – it focuses on profit, not timing.
平均收益率 (ARR)：（平均年利润 ÷ 初始投资）× 100。它以百分比表示项目的盈利性，使用的是利润而非现金流。记住：ARR 像“会计回报”——它关注利润数字，而非时间点。
Net Present Value (NPV): The sum of all discounted future cash flows minus initial cost. A positive NPV means the project adds shareholder value. Core concept: 'Today’s worth of tomorrow’s money', adjusted for risk and time.
净现值 (NPV)：所有未来现金流折现后的总和减去初始成本。NPV 为正意味着项目增加股东价值。核心概念：“未来金钱在今天的价值”，已根据风险和时间调整。
4. Business Growth and Integration | 企业成长与整合
Organic Growth: Expansion from within – increasing output, developing new products, or entering new markets using the firm's own resources. It is slower but preserves control. Visualise a tree growing naturally from its own roots.
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