📚 KS3 Edexcel Business: Formula & Theorem Quick-Reference Handbook | KS3 Edexcel 商务：公式定理速查手册
This quick-reference handbook summarises the essential formulas and key concepts in KS3 Edexcel Business. Use it to revise how to calculate revenue, costs, profit, break-even, cash flow, and profitability ratios.
这份速查手册总结了 KS3 Edexcel 商务课程中的核心公式与关键概念，可用于复习收入、成本、利润、盈亏平衡、现金流及盈利比率等计算方法。
1. Total Revenue | 总收入
Total revenue is the money a business receives from selling goods or services.
总收入是企业销售商品或服务所获得的全部款项。
Total Revenue = Selling Price per Unit × Quantity Sold
Selling price per unit is the amount charged for one item.
单位售价是每件商品收取的金额。
Quantity sold is the number of units sold in a given period.
销售数量是在一定时期内售出的商品件数。
Example: If a shop sells 200 T‑shirts at £15 each, total revenue = £15 × 200 = £3,000.
示例：一家商店以每件 15 英镑售出 200 件 T 恤，总收入 = 15 × 200 = 3000 英镑。
2. Total Costs | 总成本
Total costs are all expenses a business incurs to produce and sell its products.
总成本是企业为生产和销售产品而发生的全部支出。
Total Costs = Fixed Costs + Total Variable Costs
Fixed costs do not change with output (e.g., rent, salaries).
固定成本不随产量变化（如租金、工资）。
Total variable costs = Variable Cost per Unit × Quantity.
总可变成本 = 单位变动成本 × 数量。
Variable cost per unit stays the same for each unit (e.g., raw materials).
单位变动成本每件产品保持不变（如原材料）。
Example: Fixed costs are £1,000, variable cost per unit is £2, and 300 units are made. Total costs = £1,000 + (£2 × 300) = £1,600.
示例：固定成本 1000 英镑，单位变动成本 2 英镑，生产 300 件，总成本 = 1000 + (2 × 300) = 1600 英镑。
3. Profit | 利润
Profit measures how much money a business keeps after covering all costs.
利润衡量企业在覆盖所有成本后剩余的资金。
Profit = Total Revenue – Total Costs
If total revenue is greater than total costs, the business makes a profit.
如果总收入大于总成本，企业就获得了利润。
If total costs are greater, the business makes a loss.
如果总成本大于总收入，企业就产生亏损。
Example: Revenue = £5,000, total costs = £3,500. Profit = £5,000 – £3,500 = £1,500.
示例：收入 5000 英镑，总成本 3500 英镑，利润 = 5000 – 3500 = 1500 英镑。
4. Break-even Point | 盈亏平衡点
he break-even point shows how many units a business must sell to cover all costs (profit = £0).
盈亏平衡点表明企业必须销售多少件产品才能覆盖全部成本（利润为零）。
Break-even Point (units) = Fixed Costs ÷ (Selling Price per Unit – Variable Cost per Unit)
The bottom part (Selling Price – Variable Cost per Unit) is called contribution per unit.
公式中（售价 – 单位变动成本）的部分称为单位边际贡献。
Example: Fixed costs = £4,000, selling price = £25, variable cost per unit = £15. Break-even = £4,000 ÷ (£25 – £15) = 400 units.
示例：固定成本 4000 英镑，售价 25 英镑，单位变动成本 15 英镑，盈亏平衡点 = 4000 ÷ (25 – 15) = 400 件。
5. Margin of Safety | 安全边际
Margin of safety shows how much sales can fall before the business reaches break-even.
安全边际显示销售量可以下降多少才会达到盈亏平衡点。
Margin of Safety = Actual Sales (units) – Break-even Sales (units)
It can also be expressed as a percentage: (Margin of Safety ÷ Actual Sales) × 100.
也可用百分比表示：（安全边际 ÷ 实际销售量）× 100。
A higher margin of safety means lower risk of making a loss.
安全边际越高，发生亏损的风险越低。
Example: Actual sales = 600 units, break-even = 400 units. Margin of safety = 200 units.
示例：实际销量 600 件，盈亏平衡点 400 件，安全边际 = 200 件。
6. Mark-up Pricing | 加成定价
Mark-up pricing is a method of setting the selling price by adding a percentage to the cost price.
加成定价是一种按照成本价格加上一定百分比来设定售价的方法。
Selling Price = Unit Cost × (1 + Mark-up Percentage)
If the mark-up is 25%, the multiplier is 1.25.
如果加成 25%，乘数为 1.25。
Example: Unit cost = £40, mark-up = 30%. Selling price = £40 × 1.30 = £52.
示例：单位成本 40 英镑，加成 30%，售价 = 40 × 1.30 = 52 英镑。
Alternatively, you can calculate mark-up amount = Unit Cost × Mark-up %, then add to cost.
或者，先计算加价额 = 单位成本 × 加成比例，再加到成本上。
7. Net Cash Flow | 净现金流量
Net cash flow is the difference between cash inflows and cash outflows over a period.
净现金流量是一定时期内现金流入与现金流出的差额。
Net Cash Flow = Total Cash Inflows – Total Cash Outflows
Cash inflows include sales revenue, loans, and investments.
现金流入包括销售收入、贷款和投资。
Cash outflows include purchases, wages, rent, and other payments.
现金流出包括采购、工资、租金和其他支出。
Example: Inflows = £8,000, outflows = £6,200. Net cash flow = £8,000 – £6,200 = £1,800.
示例：流入 8000 英镑，流出 6200 英镑，净现金流量 = 8000 – 6200 = 1800 英镑。
8. Closing Balance | 期末余额
The closing balance shows the amount of cash a business has at the end of a month or period.
期末余额显示企业在月末或期末持有的现金数额。
Closing Balance = Opening Balance + Net Cash Flow
The opening balance is the cash held at the start of the period.
期初余额是期初持有的现金。
This closing balance becomes the next period's opening balance.
本期的期末余额将成为下一期的期初余额。
Example: Opening balance = £500, net cash flow = £1,800. Closing balance = £500 + £1,800 = £2,300.
示例：期初余额 500 英镑，净现金流量 1800 英镑，期末余额 = 500 + 1800 = 2300 英镑。
9. Gross Profit Margin | 毛利率
Gross profit margin shows the percentage of revenue left after paying direct costs (cost of sales).
毛利率显示在支付直接成本（销售成本）后剩余收入的百分比。
Gross Profit Margin = (Gross Profit ÷ Revenue) × 100
Gross profit = Revenue – Cost of Sales.
毛利 = 收入 – 销售成本。
Cost of sales includes costs directly linked to making the product, such as raw materials.
销售成本包括与产品生产直接相关的成本，如原材料。
Example: Revenue = £10,000, cost of sales = £6,000. Gross profit = £4,000. Margin = (£4,000 ÷ £10,000) × 100 = 40%.
示例：收入 10,000 英镑，销售成本 6,000 英镑，毛利 4,000 英镑，毛利率 = (4000 ÷ 10000) × 100 = 40%。
10. Net Profit Margin | 净利润率
Net profit margin measures the percentage of revenue that becomes net profit after all expenses.
净利润率衡量扣除所有费用后，最终成为净利润的收入百分比。
Net Profit Margin = (Net Profit ÷ Revenue) × 100
Net profit is the profit left after subtracting all costs, including operating expenses and interest.
净利润是扣除所有成本（包括运营费用和利息）后剩余的利润。
It is a better overall measure of profitability than gross profit margin.
它是比毛利率更全面的盈利衡量指标。
Example: Revenue = £10,000, total expenses = £8,500. Net profit = £1,500. Net profit margin = (£1,500 ÷ £10,000) × 100 = 15%.
示例：收入 10,000 英镑，总费用 8,500 英镑，净利润 1,500 英镑，净利润率 = (1500 ÷ 10000) × 100 = 15%。
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