📚 Year 13 CCEA Business: Key Terminology Quick-Memory Guide | CCEA 商务：词汇术语速记指南
This guide presents essential A2 Business terminology for the CCEA specification, helping you memorise definitions through concise English explanations paired with clear Chinese translations.
本指南针对CCEA商务A2阶段的核心术语，通过简洁的英文解释与清晰的中文翻译对照，帮助你快速记忆定义。
1. Business Objectives & Strategy | 企业目标与战略
Mission statement: A qualitative statement of an organisation's overall purpose and values, providing direction for all its activities.
使命宣言：对组织总体宗旨和价值观的定性陈述，为其所有活动提供方向。
Corporate aim: A long-term, general goal that a business wants to achieve, such as becoming a market leader.
企业宗旨：企业希望达成的长期、总体目标，如成为市场领导者。
Corporate objective: A specific, measurable target derived from a corporate aim, often with a clear timescale, e.g. 'increase market share by 5% within two years'.
企业目标：源自企业宗旨的具体、可衡量的目标，通常有明确的时间期限，例如“两年内市场份额提升5%”。
Strategy: The plan of action a business adopts to achieve its corporate objectives, involving decisions about resources and competitive positioning.
战略：企业为实现其企业目标而采取的行动计划，涉及资源配置与竞争定位决策。
2. Business Growth & Integration | 企业增长与整合
Organic growth: Internal expansion where a firm increases sales by developing its own activities, without mergers or acquisitions.
内生增长：企业内部通过自身业务发展增加销售额的扩张方式，不涉及兼并或收购。
Merger: A mutual agreement where two firms combine to form a new single business, often sharing resources and risks.
合并：两家企业经双方同意组合成一个新企业的协议，通常共享资源与风险。
Takeover: The acquisition of one business by another, sometimes against the wishes of the target firm's management (hostile takeover).
收购：一家企业取得另一家企业控制权的行为，有时违背目标公司管理层意愿（敌意收购）。
Horizontal integration: The merger or takeover of a firm operating at the same stage of production in the same industry, e.g. two car manufacturers joining.
横向一体化：处于同一行业、同一生产阶段的企业之间的合并或收购，例如两家汽车制造商联合。
Vertical integration: Expansion into different stages of production; backward integration involves buying a supplier, while forward integration involves moving closer to the customer.
纵向一体化：向不同生产阶段扩张；后向一体化指收购供应商，前向一体化指向更接近客户的环节移动。
3. Financial Performance Ratios | 财务绩效比率
Gross profit margin: (Gross profit / Revenue) x 100. It shows the percentage of sales revenue remaining after deducting the cost of sales.
毛利率：(毛利/收入) × 100。显示扣除销售成本后剩余销售收入所占的百分比。
Net profit margin: (Net profit before tax / Revenue) x 100. It measures the overall profitability after all expenses are considered.
净利率：(税前净利润/收入) × 100。衡量扣除所有费用后的整体盈利能力。
Return on capital employed (ROCE): (Operating profit / Capital employed) x 100. It indicates how efficiently a business generates profit from its total capital.
已用资本回报率 (ROCE)：(营业利润/已用资本) × 100。反映企业利用总资本创造利润的效率。
Current ratio: Current assets / Current liabilities. It assesses a firm's ability to meet short-term debts.
流动比率：流动资产/流动负债。评估企业偿还短期债务的能力。
Acid test ratio: (Current assets – Inventories) / Current liabilities. It is a stricter liquidity measure because inventory may not be quickly converted into cash.
酸性测试比率：(流动资产 – 存货)/流动负债。更严格的流动性指标，因存货未必能快速变现。
Gearing ratio: (Non-current liabilities / Total equity + Non-current liabilities) x 100. It reveals the proportion of a firm's capital financed by debt.
杠杆比率：(非流动负债/（总权益+非流动负债）)× 100。揭示企业资本中由债务融资的比例。
4. Investment Appraisal Methods | 投资评估方法
Payback period: The time it takes for a project to recover its initial investment cost from net cash inflows. Shorter payback is preferred.
投资回收期：项目从净现金流入中收回初始投资成本所需的时间。回收期越短越好。
Average rate of return (ARR): (Average annual profit / Average investment cost) x 100. It shows the annual percentage return expected from a project.
平均回报率 (ARR)：(平均年利润/平均投资成本) × 100。显示项目预期的年回报百分比。
Net present value (NPV): The sum of all discounted future cash inflows minus the initial investment. A positive NPV means the project should be accepted.
净现值 (NPV)：所有折现后的未来现金流入总和减去初始投资。NPV为正值表明项目应被接受。
5. Marketing Concepts | 市场营销概念
Marketing mix: The combination of controllable marketing variables – Product, Price, Place, Promotion, often extended with People, Process, Physical evidence.
市场营销组合：产品、价格、渠道、促销等可控营销变量的组合，常扩展至人员、流程、实体环境。
Unique selling point (USP): A distinctive feature that makes a product different from competitors and attractive to customers.
独特卖点 (USP)：使产品区别于竞争对手并吸引客户的独特特性。
Product differentiation: A strategy to make a product stand out through branding, quality, design, or customer service, reducing direct price competition.
产品差异化：通过品牌、质量、设计或客户服务使产品脱颖而出，减少直接价格竞争的策略。
Boston Matrix: A portfolio analysis tool that classifies products into Stars, Cash Cows, Question Marks, and Dogs based on market growth and market share.
波士顿矩阵：根据市场增长率和市场份额将产品分为明星、金牛、问号和瘦狗的产品组合分析工具。
Product life cycle: The stages a product goes through from introduction to growth, maturity, saturation, and decline, guiding marketing decisions.
产品生命周期：产品从导入期、增长期、成熟期、饱和期到衰退期的阶段过程，用以指导营销决策。
6. Operations & Efficiency | 运营与效率
Productivity: A measure of output per unit of input, such as output per worker or per machine hour. Higher productivity lowers unit costs.
生产率：单位投入的产出衡量，如每名工人或每机器小时的产出。生产率提高可降低单位成本。
Capacity utilisation: (Actual output / Maximum possible output) x 100. It indicates the extent to which a firm uses its productive capacity.
产能利用率：(实际产出/最大可能产出)× 100。反映企业利用其生产能力的程度。
Lean production: An approach centred on eliminating waste in all forms while maintaining quality, often using techniques like JIT and kaizen.
精益生产：一种以消除各种浪费同时保持质量为核心的方法，常采用准时化生产、持续改善等技术。
Just-in-time (JIT): An inventory management system where materials arrive exactly when needed in production, reducing holding costs but requiring reliable suppliers.
准时化生产 (JIT)：一种物料在需要时才送达生产的库存管理系统，降低持有成本但需要可靠的供应商。
7. Managing Human Resources | 人力资源管理
Empowerment: Giving employees the authority, resources, and autonomy to make decisions in their work, aiming to increase motivation and responsibility.
授权：赋予员工在工作中做决策的权力、资源和自主权，以提高积极性和责任感。
Delayering: Removing one or more levels of hierarchy from the organisational structure, often to reduce costs and improve communication speed.
扁平化：在组织结构中撤销一个或多个层级，通常为了降低成本并加快沟通速度。
Flexible workforce: The use of part-time, temporary, or multi-skilled staff to quickly adjust labour supply to changes in demand.
灵活劳动力：使用兼职、临时或多技能员工，以快速调整劳动力供给来适应需求变化。
Trade union: An organised association of workers that protects and promotes their interests through collective bargaining with employers.
工会：工人组成的组织，通过与雇主集体谈判保护并促进其利益。
8. Stakeholders & Ethics | 利益相关者与道德
Stakeholder: Any individual or group with an interest in a business's activities, including shareholders, employees, customers, suppliers, and the local community.
利益相关者：与企业活动有利害关系的任何个人或群体，包括股东、员工、客户、供应商和当地社区。
Corporate social responsibility (CSR): The commitment by a business to operate ethically and contribute to economic development while improving the quality of life of the workforce and society.
企业社会责任 (CSR)：企业以道德方式运营、
Published by TutorHao | Year 13 商务 Revision Series | aleveler.com
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