📚 Year 7 OCR Business: Formula & Theorem Quick Reference | Year 7 OCR 商务公式定理速查手册
This quick reference guide presents the essential formulas and key concepts you need for Year 7 OCR Business. Each section explains a formula clearly and provides a worked example to help you understand costs, revenues, profits, and break‑even analysis. Use this handbook to support your revision and classwork.
这份速查手册提供了 Year 7 OCR 商务所需的核心公式和关键概念。每一部分都清晰地解释一个公式，并提供计算示例，以帮助你理解成本、收入、利润和盈亏平衡分析。使用本手册为你的复习和课堂作业提供支持。
1. Total Revenue Formula | 总收入公式
Total revenue is the money a business earns from selling its products or services before any costs are deducted.
总收入是指企业在扣除任何成本之前，通过销售产品或服务所赚的钱。
The calculation is simple: Total Revenue = Selling Price per unit × Quantity sold.
计算公式很简单：总收入 = 每单位售价 × 销售数量。
For example, a bakery sells 120 cupcakes at £2.50 each. Total revenue = £2.50 × 120 = £300.
例如，一家面包店以每个2.50英镑的价格售出120个纸杯蛋糕。总收入 = 2.50 英镑 × 120 = 300 英镑。
Total revenue is sometimes called sales revenue or turnover.
总收入有时也称为销售收入或营业额。
2. Total Variable Costs | 总变动成本
Variable costs change directly with the level of output. Examples include raw materials and packaging.
变动成本随产出水平直接变化，例如原材料和包装成本。
The formula for total variable costs is: Total Variable Costs = Variable Cost per unit × Quantity produced.
总变动成本的计算公式为：总变动成本 = 每单位变动成本 × 生产数量。
If each cupcake costs £1.20 in ingredients and packaging, and 120 cupcakes are made, total variable costs = £1.20 × 120 = £144.
如果每个纸杯蛋糕的配料和包装成本为1.20英镑，制作120个，总变动成本 = 1.20 英镑 × 120 = 144 英镑。
Remember that if no units are produced, variable costs are zero.
记住，如果不生产任何产品，变动成本为零。
3. Total Costs | 总成本
Total costs are the sum of all fixed and variable costs a business incurs.
总成本是企业发生的所有固定成本和变动成本之和。
The formula is: Total Costs = Total Fixed Costs + Total Variable Costs.
公式为：总成本 = 总固定成本 + 总变动成本。
or salaries, stay the same regardless of output. In the bakery example, if fixed costs are £100 per month and variable costs are £144, total costs = £100 + £144 = £244.
固定成本（如租金或工资）无论产出多少都保持不变。在面包店的例子中，若固定成本为每月100英镑，变动成本为144英镑，总成本 = 100 英镑 + 144 英镑 = 244 英镑。
4. Profit and Loss | 利润与亏损
Profit is the positive difference between total revenue and total costs. If total costs exceed total revenue, the business makes a loss.
利润是总收入与总成本之间的正差额。如果总成本超过总收入，企业就出现了亏损。
The formula is: Profit (or Loss) = Total Revenue – Total Costs.
公式为：利润（或亏损）= 总收入 – 总成本。
Using the bakery: total revenue £300, total costs £244, so profit = £300 – £244 = £56. If costs were £320, loss = £300 – £320 = –£20.
以面包店为例：总收入300英镑，总成本244英镑，因此利润 = 300 – 244 = 56英镑。若成本为320英镑，亏损 = 300 – 320 = –20英镑。
5. Contribution per Unit | 单位边际贡献
Contribution per unit shows how much each unit sold contributes towards paying fixed costs and then generating profit.
单位边际贡献表示每售出一个单位能为支付固定成本并产生利润贡献多少。
The formula is: Contribution per Unit = Selling Price per unit – Variable Cost
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