📚 Year 13 Cambridge Business: Key Terms Memorisation Guide | 剑桥 Year 13 商务：核心术语速记指南
Unlock your A2 Business potential by mastering the essential terminology that examiners expect. This guide organises key terms into logical clusters, pairs every definition with a memorable shortcut, and provides a bilingual bridge between English precision and Chinese clarity. Use the power of association, acronyms and visual hooks to embed these concepts into long-term memory.
通过掌握剑桥考官期待的核心术语，释放你的 A2 商务潜能。本指南将关键词汇按逻辑聚类，为每个定义搭配速记口诀，并在英文精准度与中文清晰度之间架起双语桥梁。善用联想、首字母缩略词和画面挂钩，让这些概念嵌入长期记忆。
1. Strategic Management Essentials | 战略管理基础
Corporate strategy – ion of a business, determining where to compete and how to allocate resources. Memory aid: "Corporate = the big 'Where and How'.
公司战略 – 企业整体范围与方向，决定在哪里竞争以及如何配置资源。记忆口诀：“公司战略 = 大格局‘在哪里、怎么打’”。
Strategic fit – Alignment between a firm's resources, capabilities and the external environment. Think of a jigsaw: every strategic piece must click into the market's needs.
战略匹配 – 企业资源、能力与外部环境之间的协调一致。联想拼图：每一块战略拼图都必须紧扣市场需求。
Ansoff's Matrix – n market penetration, market development, product development and diversification. Recite: "Old product, old market = Penetration; new product, new market = Diversification – the risk ladder."
安索夫矩阵 – 基于市场渗透、市场开发、产品开发和多元化的增长模型。背诵口诀：“老产品老市场=渗透；新产品新市场=多元化——风险阶梯。”
SWOT analysis – Strengths, Weaknesses, Opportunities, Threats. Mnemonic: "SWOT your rivals before they SWOT you."
SWOT 分析 – 优势、劣势、机会、威胁。记忆法：“在对手分析你之前，先 SWOT 他们。”
2. Financial Ratios & Analysis | 财务比率与分析
Return on capital employed (ROCE) = (Operating profit / Capital employed) × 100. Phrase it as: "Rocks in a Capital Engine – ROCE shows how well the engine turns fuel into profit."
已用资本回报率 (ROCE) = (营业利润 / 已用资本) × 100。造句记忆：“资本引擎里的岩石——ROCE 揭示引擎将燃料转化为利润的效率。”
Gearing ratio – n-current liabilities) × 100. Visualise a gear: high gearing means the business is heavily 'geared' by debt, increasing risk.
杠杆比率 – (非流动负债 / 总权益+非流动负债) × 100。图像化：齿轮咬合，高杠杆意味着企业被债务“齿轮”拖累，风险加大。
Current ratio – Current assets / current liabilities. Quick check: "Can you pay the bill today?" A ratio below 1 shouts liquidity trouble.
流动比率 – 流动资产 / 流动负债。快速检验：“今天能支付账单吗？”比率低于1即亮起流动性红灯。
Acid test ratio – (Current assets – inventory) / current liabilities. Remember: "Acid strips away stock to test the real liquid core."
速动比率 – (流动资产 - 存货) / 流动负债。记住：“酸性测试剥离存货，检验真正的液体核心。”
3. Marketing Strategies & Models | 营销战略与模型
Porter's Five Forces – Threat of entry, supplier power, buyer power, threat of substitutes, industry rivalry. Chant: "Enter! Supplier, Buyer, Substitute, Rival – five forces shape your profit pool."
波特五力 – 进入威胁、供应商议价力、买方议价力、替代品威胁、产业内部竞争。口诀：“进入！供应商，买方，替代品，竞争对手——五力塑造你的利润池。”
Boston Matrix – Stars, cash cows, question marks, dogs. Draw the grid and label: "High share, high growth = Star; low share, low growth = Dog – manage your BCG zoo."
波士顿矩阵 – 明星、金牛、问号、瘦狗。画图标注：“高份额高增长=明星；低份额低增长=狗——管好你的 BCG 动物园。”
USP (Unique Selling Proposition) – The distinct feature that makes a product stand out. Think of a supermarket aisle: "Why pick me?"
独特卖点 (USP) – 让产品脱颖而出的鲜明特征。想象超市货架：“为什么选我？”
PED & YED – Price elasticity of demand and income elasticity. "PED tells how price tickles demand; YED reveals if it is a luxury feast."
需求价格弹性与收入弹性 – 价格弹性衡量价格如何撩拨需求；收入弹性揭示是否属于奢侈品盛宴。
4. Operational Efficiency & Lean Production | 运营效率与精益生产
Lean production – Systematic elimination of waste (muda) while maintaining quality. Motor phrase: "Lean is Mean to Waste."
精益生产 – 在保持质量的前提下系统消除浪费。口诀：“精益对浪费毫不留情。”
Just-in-time (JIT) – Inventory arrives exactly when needed, reducing holding costs. Envision: "JIT = No stacks, no space, just speed."
准时制 (JIT) – 库存恰在需要时送达，降低持有成本。想象：“JIT = 无堆积、无空间，只有速度。”
Kaizen – Continuous improvement through small, incremental worker-driven changes. "Kai + Zen = 'Change good' – tiny steps, giant strides."
改善 (Kaizen) – 通过员工驱动的小步增量变化实现持续改进。“Kai + Zen = ‘改善’——小步快跑。”
Capacity utilisation – (Current output / maximum possible output) × 100. Memory trigger: "How full is your factory? 100% might mean over-spill."
产能利用率 – (当前产出 / 最大可能产出) × 100。记忆点：“你的工厂有多满？100% 可能意味着溢出风险。”
5. Human Resource Management Theories | 人力资源管理理论
Herzberg's two-factor theory – Hygiene factors (e.g. salary, conditions) prevent dissatisfaction; motivators (achievement, recognition) drive satisfaction. "Hygiene cleans the floor; motivators build the floor above."
赫茨伯格双因素理论 – 保健因素（如工资、条件）防止不满；激励因素（成就、认可）激发满足。“保健打扫地面，激励搭建上层。”
Maslow's hierarchy of needs – Physiological, safety, social, esteem, self-actualisation. Climb the pyramid: "Please Say Sorry If Self-Actualisation Is delayed."
马斯洛需求层次 – 生理、安全、社交、尊重、自我实现。爬金字塔口诀：“生理安全社交尊重自我实现——逐级而上。”
Labour turnover – (Number of staff leaving / average number employed) × 100. Associate: "A revolving door – high turnover eats culture."
员工流失率 – (离职员工数 / 平均雇佣人数) × 100。联想：“旋转门——高流失率吞噬文化。”
Empowerment – Giving employees autonomy and decision-making authority. Imagine handing over the key: "Empower = Power to the floor."
授权 – 赋予员工自主权和决策权。想象交钥匙：“授权 = 把权力给到一线。”
6. Globalisation & International Business | 全球化与国际商务
Globalisation – Increasing integration and interdependence of national economies. Visual: "A spider web connecting every market – pull one thread, the whole web trembles."
全球化 – 国民经济日益融合与相互依存。画面：“蛛网连接每个市场——牵一发而动全身。”
FDI (Foreign Direct Investment) – Establishing production bases or acquiring assets in another country. Fast recall: "FDI = building factories abroad, not just buying shares."
外国直接投资 (FDI) – 在国外建立生产基地或收购资产。快速记忆：“FDI = 去外国建厂，不只是买股票。”
Glocalisation – Think globally, act locally; adapting global products to local tastes. "McDonald's sells McSpicy in Singapore – global recipe, local spice."
全球在地化 – 全球思考，本地行动；将全球产品适应当地口味。“麦当劳在新加坡卖辣堡——全球配方，本地辣味。”
Exchange rate risk – Volatility in currency values affecting profit margins. Anchor: "Exports suffer when home currency flexes its muscles."
汇率风险 – 货币价值波动侵蚀利润。锚点：“本币秀肌肉时，出口就遭殃。”
7. Corporate Social Responsibility & Ethics | 企业社会责任与道德
CSR – Voluntary integration of social and environmental concerns into business operations. Tagline: "Profit with a purpose beyond pounds."
企业社会责任 – 自愿将社会和环境关切融入业务运营。口号：“为超越金钱的目的盈利。”
Triple bottom line – Planet, People, Profit. The 3Ps: "No healthy Planet, no People; no People, no Profit."
三重底线 – 地球、人类、利润。3P 口诀：“没有健康的地球就没有人；没有人就没有利润。”
Ethical trade – Fair wages, no child labour, safe conditions. Remember the "Fairtrade" label: "Ethics stamped on a coffee bag."
道德贸易 – 公平工资、无童工、安全条件。记住“公平贸易”标志：“咖啡袋上印的伦理承诺。”
Whistleblowing – Reporting unethical practices internally or externally. "Blow the whistle when values are on the line – protection must follow."
举报 – 在内部或外部报告不道德行为。“当价值观岌岌可危时吹响哨子——保护必须跟上。”
8. Change Management & Culture | 变革管理与企业文化
Organisational culture – Shared values, beliefs and norms that shape behaviour. Metaphor: "Culture is the company's personality – you can't see it, but you feel it in every corridor."
组织文化 – 塑造行为的共享价值观、信念和规范。比喻：“文化是公司的性格——看不见，但在每条走廊都能感受到。”
Force field analysis – Lewin's model weighing driving and restraining forces for change. Picture: "Tug of war – arrows pushing change vs. arrows pulling back."
力场分析 – 勒温模型权衡变革的推动力与阻力。画面：“拔河——推动变革的箭头对抗拉回的箭头。”
Kotter's 8-step model – Create urgency, build coalition, form vision, communicate, empower, quick wins, consolidate, anchor. Chain the keywords: "Urgent coalition formed vision, communication empowered quick wins to consolidate and anchor."
科特八步模型 – 营造紧迫感、建立联盟、形成愿景、沟通、授权、速赢、巩固、植入。串联关键词：“紧迫联盟形成愿景，沟通授权速赢以巩固植入。”
Resistance to change – Often arises from self-interest, misunderstanding or low tolerance. Counter it with involvement: "Pull them into the circle, not out."
变革阻力 – 常源于私利、误解或低容忍度。用参与来化解：“拉进圈内，而非推出圈外。”
9. Economic & External Influences | 经济与外部影响
PESTLE – Political, Economic, Social, Technological, Legal, Environmental. Acronym: "Politicians Eat Sweet Treats, Loving Eclairs."
PESTLE 分析 – 政治、经济、社会、技术、法律、环境。首字母记忆：“Politicians Eat Sweet Treats, Loving Eclairs.”
Interest rates – The cost of borrowing and reward for saving. "When rates rise, investment sighs; savers smile."
利率 – 借款成本与储蓄回报。“利率上升，投资叹息，储户微笑。”
Inflation – Sustained increase in general price level. Pocket check: "Your money buys a smaller basket – inflation shrinks wallets."
通货膨胀 – 物价总水平持续上涨。口袋检查：“你的钱能买的篮子变小了——通胀缩水钱包。”
Business cycle – Boom, recession, slump, recovery. Wave pattern: "Boom to Recession to Slump, then Recovery – ride the wave."
商业周期 – 繁荣、衰退、萧条、复苏。波浪模式：“繁荣→衰退→萧条→复苏——踏浪而行。”
10. Investment Appraisal Methods | 投资评估方法
Payback period – Time taken to recoup initial investment. Simple mantra: "How many months until the cash comes back?"
回收期 – 收回初始投资所需时间。简单口诀：“现金多久能回来？”
Average rate of return (ARR) – (Average annual profit / initial investment) × 100. Relate: "ARR answers 'What's my average yearly percentage reward?'"
平均回报率 (ARR) – (平均年利润 / 初始投资) × 100。关联：“ARR 回答‘我每年的平均百分比奖励是多少？’”
Net present value (NPV) – Sum of discounted future cash flows minus initial cost; if positive, accept. Decode: "Net Present Value – today's worth of tomorrow's money, net of cost."
净现值 (NPV) – 未来现金流折现总和减初始成本；若为正则接受。解读：“净现值——明天钱的今日价值，扣除成本。”
IRR (Internal Rate of Return) – The discount rate where NPV = 0. Visual: "IRR is the break-even discount rate – higher IRR, hotter project."
内部收益率 (IRR) – 使净现值为零的折现率。形象化：“IRR 是盈亏平衡折现率——IRR 越高，项目越火。”
11. Decision-Taking Tools | 决策工具
Decision tree – A diagram mapping possible outcomes, probabilities and expected values. Draw a branching tree: "Square for decision, circle for chance – multiply and roll back."
决策树 – 映射可能结果、概率和期望值的图表。画分枝树：“方框表决策，圆圈表概率——相乘并回推。”
Critical path analysis (CPA) – Identifies the longest sequence of dependent tasks and project duration. "The path with zero float is the ruthless critical path."
关键路径分析 (CPA) – 识别依赖任务的最长序列和项目工期。“浮动时间为零的路径就是无情的关键路径。”
Expected value – Weighted average of possible payoffs = Σ(probability × outcome). Reminder: "Expected value is not a magic number – it averages the fog."
期望值 – 可能收益的加权平均 = Σ(概率 × 结果)。提醒：“期望值并非魔法数字——它只是迷雾中的平均值。”
Cost-benefit analysis (CBA) – Comparing total social costs with total social benefits. "CBA weighs the invisible scales of society – use for public projects."
成本效益分析 – 比较总社会成本与总社会收益。“CBA 称量社会的无形天平——用于公共项目。”
12. Mnemonics & Quick Recap | 助记法与快速回顾
Build a mental palace room for each topic: strategy room, finance kitchen, marketing gallery, operations workshop. Place vivid images: a cow-cash register for Boston Matrix, a green planet scale for triple bottom line, a stopwatch for payback. Use acronym chains like C-SMART for objectives (Specific, Measurable, Achievable, Relevant, Time-bound) and always rephrase terms in your own words – teaching is the ultimate memoriser.
为每个主题构建记忆宫殿房间：战略室、财务厨房、营销画廊、运营工坊。放置生动图像：波士顿矩阵用奶牛收银机，三重底线用绿色星球秤，回收期用秒表。使用首字母链如 C-SMART 表示目标（具体、可衡量、可实现、相关、有时限），并始终用自己的话复述术语——教授他人是终极记忆法。
Active recall is your superpower: cover the definition, say it aloud in English and Chinese, then check. Even better, link terms with a story – imagine Porter's five forces battling a PESTLE storm while Ansoff's Matrix navigates through a decision tree. The more playful the connection, the stronger the memory stick.
主动回忆是你的超能力：遮住定义，用中英文大声说出来，然后核对。更佳的是，把术语编成故事——想象波特的五力正与 PESTLE 风暴搏斗，而安索夫矩阵在决策树中航行。连接越有趣，记忆粘性越强。
Published by TutorHao | Business Revision Series | aleveler.com
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