📚 IB Business Management: Formula Summary Handbook | IB商务：公式汇总手册
Welcome to the IB Business Management formula summary. On exam day, you must recall and apply a wide range of quantitative tools—from break‑even analysis to investment appraisal and financial ratios. This handbook collects every key formula you need, with clear explanations and bilingual notes.
欢迎使用IB商务管理公式汇总手册。在考试中，你需要回忆并运用大量定量工具——从收支平衡分析到投资评估以及财务比率。本手册汇集了每个关键公式，并提供清晰解释和双语注释。
1. Revenue & Profit Formulas | 收入与利润公式
Sales revenue is the income from selling goods or services. Sales Revenue = Selling Price per Unit × Quantity Sold
销售收入是销售商品或服务所得的收入。销售收入 = 每单位售价 × 销售数量
Gross profit represents the difference between sales revenue and the direct cost of producing goods. Gross Profit = Sales Revenue − Cost of Goods Sold (COGS)
毛利润代表销售收入与生产商品的直接成本之间的差额。毛利润 = 销售收入 − 销货成本 (COGS)
Profit from operations (operating profit) is gross profit minus operating expenses. Operating Profit = Gross Profit − Operating Expenses
营业利润（经营利润）是毛利润减去营业费用。营业利润 = 毛利润 − 营业费用
Net profit is the final income after all expenses are deducted. Net Profit = Gross Profit − Total Expenses (overheads, interest, tax)
净利润是扣除所有费用后的最终收益。净利润 = 毛利润 − 总费用（间接费用、利息、税款）
2. Balance Sheet Equations | 资产负债表等式
Net assets (also called capital employed) show the net worth financed by long‑term funds. Net Assets = Total Assets − Total Liabilities
净资产（也称为已动用资本）表示由长期资金融资的净资产。净资产 = 总资产 − 总负债
Equity is the owners' stake. Equity = Share Capital + Retained Earnings + Reserves
权益是所有者的权利。权益 = 股本 + 留存收益 + 储备
Working capital measures short‑term liquidity. Net Current Assets = Current Assets − Current Liabilities
营运资本衡量短期流动性。净流动资产 = 流动资产 − 流动负债
Capital employed can also be found from the financing side: Capital Employed = Non‑current Liabilities + Equity
已动用资本也可从融资方计算：已动用资本 = 非流动负债 + 权益
3. Profitability Ratios | 盈利能力比率
Gross profit margin shows the percentage of revenue remaining after direct costs. GPM = (Gross Profit ÷ Sales Revenue) × 100%
毛利率显示扣除直接成本后剩余收入的百分比。毛利率 = (毛利润 ÷ 销售收入) × 100%
Net profit margin reflects the overall profitability after all costs. NPM = (Net Profit ÷ Sales Revenue) × 100%
净利率反映扣除所有成本后的整体盈利能力。净利率 = (净利润 ÷ 销售收入) × 100%
ROCE measures how efficiently a business uses its long‑term funding. ROCE = (Operating Profit ÷ Capital Employed) × 100%
已动用资本回报率衡量企业利用长期资金的效率。已动用资本回报率 = (营业利润 ÷ 已动用资本) × 100%
4. Liquidity Ratios | 流动性比率
The current ratio compares current assets to current liabilities. Current Ratio = Current Assets ÷ Current Liabilities (expressed as X:1)
流动比率比较流动资产与流动负债。流动比率 = 流动资产 ÷ 流动负债（表示为 X:1）
The acid test ratio excludes inventories from current assets. Acid Test Ratio = (Current Assets − Inventories) ÷ Current Liabilities
酸性测试比率从流动资产中扣除存货。酸性测试比率 = (流动资产 − 存货) ÷ 流动负债
5. Efficiency Ratios | 效率比率
Inventory turnover shows how many times inventory is sold and replaced. Inventory Turnover (times) = Cost of Goods Sold ÷ Average Inventory (Average inventory = (Opening + Closing inventory) ÷ 2)
存货周转率显示存货被销售和重置的次数。存货周转率（次）= 销货成本 ÷ 平均存货（平均存货 = (期初存货 + 期末存货) ÷ 2）
Debtor days measures how long it takes to collect money from customers. Debtor Days = (Trade Receivables ÷ Sales Revenue) × 365 days
应收账款天数衡量向客户收取款项所需的天数。应收账款天数 = (应收账款
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