📚 Year 7 Edexcel Business Formula & Theorem Quick Reference | Edexcel 7 年级商务：公式定理速查手册
Welcome to your Year 7 Edexcel Business Formula & Theorem Quick Reference guide. This article brings together the key equations and concepts you will use when studying introductory business, including how to calculate revenue, costs, profit, break‑even, and cash flow. Use this as a revision checklist to ensure you understand what each formula means and how to apply it in real‑world business scenarios.
欢迎使用你的 Edexcel 7 年级商务公式定理速查手册。本文汇集了你在学习入门商务课程时会用到的关键公式和概念，包括如何计算收入、成本、利润、盈亏平衡以及现金流。请把这份资料用作复习清单，确保你理解每一个公式的含义，并能在真实的商业场景中加以运用。
1. Revenue (Sales) | 营业收入（销售额）
Revenue is the total money a business receives from selling its goods or services before any costs are deducted. It is sometimes called sales, turnover, or income.
营业收入是指一家企业通过销售商品或服务所获得的总金额，尚未扣除任何成本。它有时也被称为销售额、营业额或收入。
Revenue = Price per unit × Quantity sold
营业收入 = 单位价格 × 销售数量
- If a coffee shop sells 200 cups of coffee at £3 each, Revenue = 200 × 3 = £600.
- Revenue does not tell you whether a business is making a profit – you must also consider costs.
- 如果一家咖啡店以每杯 3 英镑的价格卖出 200 杯咖啡，营业收入 = 200 × 3 = 600 英镑。
- 营业收入并不能说明企业是否盈利——你还需要考虑成本。
2. Fixed Costs | 固定成本
Fixed costs are expenses that do not change with the level of output or sales in the short term. They stay the same whether a business produces a lot or a little.
固定成本是指在短期内不随产量或销量变化而改变的费用。无论企业生产多少产品或销售多少商品，固定成本都保持不变。
- Examples: rent, insurance, salaries of permanent staff, loan repayments.
- Fixed costs can change over the long term, but for a daily or monthly calculation they are assumed to be constant.
- 例如：租金、保险费、正式员工的工资、贷款还款。
- 固定成本从长期来看可能会发生变化，但在日常或月度计算中我们假定它们是恒定的。
3. Variable Costs | 变动成本
Variable costs change directly in proportion to how much a business produces or sells. The more you make, the higher your total variable costs.
变动成本与企业的产量或销量直接相关。生产或销售得越多，总的变动成本就越高。
- Examples: raw materials, packaging, piece‑rate wages for temporary workers, electricity used in production.
- Total Variable Cost = Variable cost per unit × Quantity produced
- 例如：原材料、包装材料、临时工的计件工资、生产用电。
- 总变动成本 = 单位变动成本 × 生产数量
4. Total Costs | 总成本
Total cost is the sum of all fixed costs and total variable costs for a given level of output. It shows how much a business spends to produce that quantity.
总成本是某一产量水平下，所有固定成本与总变动成本之和。它表明企业生产该数量产品所花费的总金额。
Total Costs = Fixed Costs + Total Variable Costs
总成本 = 固定成本 + 总变动成本
- If fixed costs are £1,000 and total variable costs for 300 units are £600, then Total Costs = £1,600.
- Businesses aim to keep total costs lower than revenue to make a profit.
- 如果固定成本为 1,000 英镑，生产 300 件产品的总变动成本为 600 英镑，那么总成本 = 1,600 英镑。
- 企业力求使总成本低于营业收入，从而实现盈利。
5. Profit (and Loss) | 利润（与亏损）
Profit is the money left over after all costs have been subtracted from revenue. If costs are greater than revenue, the business makes a loss.
利润是营业收入扣除所有成本后剩下的金额。如果成本大于营业收入，企业就会发生亏损。
Profit = Total Revenue – Total Costs
利润 = 总营业收入 – 总成本
- A positive number means profit; a negative number means a loss.
- Profit is the main objective of most businesses, and it can be reinvested or paid to owners.
- 正数表示盈利，负数表示亏损。
- 利润是大多数企业的主要目标，它可以用于再投资或分配给所有者。
6. Unit Cost (Average Cost) | 单位成本（平均成本）
Unit cost tells you how much it costs on average to make one single product or deliver one service. It helps businesses set prices and compare efficiency.
单位成本告诉你平均制造一件产品或提供一次服务的花费是多少。它有助于企业制定价格和比较效率。
Unit Cost = Total Costs ÷ Quantity produced
单位成本 = 总成本 ÷ 生产数量
- If total costs are £1,600 for 400 units, the unit cost is £4.
- Setting a selling price above unit cost is essential to earn a profit on each item.
- 如果 400 件产品的总成本为 1,600 英镑，单位成本就是 4 英镑。
- 将销售价格定在单位成本之上，是每件商品实现盈利的关键。
7. Profit Margin (Gross and Net) | 利润率（毛利和净利）
Profit margin measures what percentage of revenue is left after certain costs are deducted. Gross profit margin looks at direct costs; net profit margin looks at all costs.
利润率衡量的是在扣除一定成本后，营业收入中还剩下多少百分比。毛利率关注直接成本；净利率则关注所有成本。
Gross Profit = Revenue – Cost of Sales
毛利 = 营业收入 – 销售成本
Gross Profit Margin (%) = (Gross Profit ÷ Revenue) × 100
毛利率（%）=（毛利 ÷ 营业收入）× 100
Net Profit = Revenue – Total Costs
净利润 = 营业收入 – 总成本
Net Profit Margin (%) = (Net Profit ÷ Revenue) × 100
净利率（%）=（净利润 ÷ 营业收入）× 100
- Higher percentages usually mean a business is managing its costs well.
- Comparing margins over time helps spot trends in profitability.
- 百分比越高，通常说明企业对成本管理得越好。
- 对利润率进行前后比较，有助于发现盈利能力的变化趋势。
8. Break‑Even Point | 盈亏平衡点
The break‑even point is where total revenue equals total costs. At this level of sales, the business makes neither a profit nor a loss.
盈亏平衡点是指总营业收入等于总成本的那个销售水平。在该销量下，企业既不盈利也不亏损。
Break‑Even Point (units) = Fixed Costs ÷ (Selling price per unit – Variable cost per unit)
盈亏平衡点（件数）= 固定成本 ÷（单位售价 – 单位变动成本）
- The bottom part of the formula (Selling price – Variable cost) is called contribution per unit.
- Knowing the break‑even point helps businesses plan how many products they need to sell to cover costs.
- 公式中的下半部分（单位售价 – 单位变动成本）称为单位贡献毛益。
- 了解盈亏平衡点有助于企业规划需要卖出多少产品才能覆盖成本。
9. Cash Flow | 现金流
Cash flow is the money moving into and out of a business. Even a profitable business can fail if it runs out of cash. The cash flow formula helps track the balance.
现金流是进出企业的资金。即使是盈利的企业，如果现金耗尽也可能倒闭。现金流公式有助于追踪余额。
Net Cash Flow = Total Cash Inflows – Total Cash Outflows
净现金流 = 总现金流入 – 总现金流出
Closing Balance = Opening Balance + Net Cash Flow
期末余额 = 期初余额 + 净现金流
- Cash inflows: sales revenue, loans, investments; outflows: wages, materials, rent.
- A cash flow forecast predicts future balances, helping a business avoid overdrafts or insolvency.
- 现金流入：销售收入、贷款、投资；现金流出：工资、原材料、租金。
- 现金流量预测可以预估未来的余额，帮助企业避免透支或破产。
10. Contribution per Unit | 单位贡献毛益
Contribution per unit is the amount each sale contributes towards paying fixed costs and then generating profit.
单位贡献毛益是指每销售一件产品所能贡献的金额，先用来弥补固定成本，之后再形成利润。
Contribution per unit = Selling price per unit – Variable cost per unit
单位贡献毛益 = 单位售价 – 单位变动成本
- This figure is vital in break‑even analysis and in decisions about whether to accept special orders.
- If the selling price is £15 and the variable cost is £9, contribution is £6 per unit.
- 该数值在盈亏平衡分析以及是否接受特殊订单的决策中至关重要。
- 如果单位售价为 15 英镑，单位变动成本为 9 英镑，那么单位贡献毛益就是 6 英镑。
11. Total Contribution | 总贡献毛益
Total contribution is the total amount by which revenue exceeds total variable costs. It shows how much money is available to cover fixed costs and make profit.
总贡献毛益是营业收入超过总变动成本的总金额。它显示有多少资金可用于覆盖固定成本并形成利润。
Total Contribution = Total Revenue – Total Variable Costs
总贡献毛益 = 总营业收入 – 总变动成本
Also: Total Contribution = Contribution per unit × Number of units sold
也可写为：总贡献毛益 = 单位贡献毛益 × 销售件数
- When total contribution equals fixed costs, the business breaks even.
- Beyond that point, any extra contribution becomes profit.
- 当总贡献毛益等于固定成本时，企业刚好盈亏平衡。
- 超过这一点后，额外的贡献毛益就转化为利润。
12. Quick Reference Table | 速查表
| Formula | 公式 | Explanation | 解释 |
|---|---|
| Revenue = Price × Quantity | Money from sales | 销售收入 |
| Total Costs = Fixed Costs + Total Variable Costs | Sum of all costs | 全部成本之和 |
| Profit = Total Revenue – Total Costs | What remains after costs | 扣除成本后的余额 |
| Unit Cost = Total Costs ÷ Quantity | Average cost per unit | 每单位平均成本 |
| Gross Profit Margin = (Gross Profit ÷ Revenue) × 100 | % of revenue after direct costs | 扣除直接成本后的收入百分比 |
| Net Profit Margin = (Net Profit ÷ Revenue) × 100 | % of revenue after all costs | 扣除所有成本后的收入百分比 |
| Break‑Even (units) = Fixed Costs ÷ (Price – Variable cost) | Quantity where profit = 0 | 利润为零的销量 |
| Net Cash Flow = Cash Inflows – Cash Outflows | Monthly cash movement | 月现金变动 |
| Closing Balance = Opening Balance + Net Cash Flow | Cash at end of period | 期末现金 |
| Contribution per Unit = Price – Variable Cost | Each unit’s contribution to fixed costs | 单件对固定成本的贡献 |
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