📚 CCEA Year 7 Business: Formula Quick-Reference Guide | CCEA 七年级商务公式速查手册
This handbook is designed to help Year 7 pupils following the CCEA Business Studies curriculum quickly find and understand the key formulas needed for classwork, homework, and revision. Each formula is explained in simple terms with a worked example, so you can apply it confidently to real business situations.
本手册旨在帮助学习 CCEA 商务课程的七年级学生快速查找并理解课堂、作业和复习中所需的关键公式。每个公式都以通俗易懂的方式加以解释，并配有计算示例，让你能够自信地将其应用于真实的商业情境中。
1. Revenue (Sales) | 收入（销售额）
Revenue is the total money a business earns from selling its goods or services before any costs are deducted. It is sometimes called sales revenue or turnover.
收入是企业在扣除任何成本之前，通过销售商品或服务所赚取的总金额，有时也称为销售收入或营业额。
Revenue = Price per unit × Quantity sold
Example: A bakery sells 200 cupcakes at £1.50 each. Revenue = 1.50 × 200 = £300.
示例：一家面包店以每块 1.50 英镑的价格售出 200 块纸杯蛋糕。收入 = 1.50 × 200 = 300 英镑。
2. Total Cost | 总成本
Total cost is all the expenses a business must pay to produce and sell its products. It is made up of fixed costs and variable costs.
总成本是企业为生产和销售产品而必须支付的全部费用，由固定成本和可变成本两部分构成。
Total Cost = Fixed Costs + Variable Costs
- Fixed costs stay the same regardless of output (e.g. rent, insurance).
- 固定成本不随产量变化而改变（如租金、保险费）。
- Variable costs change directly with the level of production (e.g. raw materials, packaging).
- 可变成本直接随着生产水平的变化而变化（如原材料、包装费）。
Example: A firm pays £800 rent and £2.50 per unit for materials. If it makes 100 units, total cost = 800 + (2.50 × 100) = £1,050.
示例：一家公司支付 800 英镑租金，每单位材料费 2.50 英镑。如果生产 100 件产品，总成本 = 800 + (2.50 × 100) = 1050 英镑。
3. Profit | 利润
Profit is the financial gain a business makes after subtracting all costs from its revenue. It is the main measure of business success.
利润是企业在扣除所有成本后所获得的财务收益，是衡量企业成功与否的主要指标。
Profit = Revenue − Total Cost
If revenue is greater than total cost, the business makes a profit. If costs are higher, it makes a loss.
如果收入大于总成本，企业盈利；如果成本更高，则出现亏损。
Example: A stall generates £500 revenue and has total costs of £350. Profit = 500 − 350 = £150.
示例：一个摊位产生 500 英镑收入，总成本为 350 英镑。利润 = 500 − 350 = 150 英镑。
4. Profit Margin | 利润率
Profit margin shows profit as a percentage of revenue. It helps compare how efficiently different businesses turn sales into profit.
利润率将利润表示为收入的百分比，有助于比较不同企业将销售额转化为利润的效率。
Profit Margin (%) = (Profit ÷ Revenue) × 100
Example: A company has revenue of £4,000 and profit of £600. Profit margin = (600 ÷ 4000) × 100 = 15%.
示例：一家公司收入为 4000 英镑，利润为 600 英镑。利润率 = (600 ÷ 4000) × 100 = 15%。
5. Break-even Point | 盈亏平衡点
The break-even point is the level of sales where total revenue equals total cost, so the business makes neither a profit nor a loss. It is useful for planning.
盈亏平衡点是指总收入等于总成本的销售水平，此时企业既不盈利也不亏损，对规划很有帮助。
Break-even (units) = Fixed Costs ÷ (Selling Price per unit − Variable Cost per unit)
The bottom part of the formula (price minus variable cost) is called the contribution per unit.
公式中（售价减单位可变成本）的部分被称为单位贡献。
Example: Fixed costs are £2,000, selling price is £10, and variable cost per unit is £ k-even = 2000 ÷ (10 − 6) = 500 units. The business must sell 500 units to cover all costs.
示例：固定成本为 2000 英镑，售价为 10 英镑，单位可变成本为 6 英镑。盈亏平衡点 = 2000 ÷ (10 − 6) = 500 件。企业必须售出 500 件产品才能覆盖所有成本。
6. Simple Interest | 单利
Simple interest is the extra money earned on savings or paid on a loan, calculated only on the original amount (the principal).
单利是指储蓄所获的额外收益或贷款所支付的额外费用，仅基于原始本金计算。
Simple Interest = Principal × Rate × Time
Rate is the annual interest rate (as a decimal), and time is in years.
利率为年利率（以小数表示），时间以年为单位。
Example: £500 is saved at 4% annual interest for 3 years. Interest = 500 × 0.04 × 3 = £60. Total amount = £560.
示例：500 英镑以 4% 年利率储蓄 3 年。利息 = 500 × 0.04 × 3 = 60 英镑。总额 = 560 英镑。
7. Discount Calculation | 折扣计算
A discount is a reduction from the original selling price, often given to encourage sales. It can be expressed as a percentage or a fixed amount.
折扣是对原售价的减让，通常用于促进销售，可以按百分比或固定金额表示。
Discounted Price = Original Price − (Discount % × Original Price)
Example: A £40 jumper has a 15% discount. Discount = 0.15 × 40 = £6. New price = 40 − 6 = £34.
示例：一件 40 英镑的套头衫打八五折（15% 折扣）。折扣额 = 0.15 × 40 = 6 英镑。新价格 = 40 − 6 = 34 英镑。
8. Budget Balance | 预算平衡
A budget compares expected income with planned spending over a period. The balance shows whether there is a surplus or a deficit.
预算将预期收入与计划支出进行对比，余额显示是盈余还是赤字。
Budget Balance = Total Income − Total Expenditure
If the result is positive, it is a surplus; if negative, it is a deficit.
结果为正即为盈余，为负则为赤字。
Example: A club expects £250 from fundraising and plans to spend £180 on equipment. Budget balance = 250 − 180 = +£70 (surplus).
示例：某俱乐部预计筹款收入 250 英镑，计划花费 180 英镑购买设备。预算余额 = 250 − 180 = +70 英镑（盈余）。
9. Unit Cost | 单位成本
Unit cost tells you how much it costs on average to produce one item. It helps businesses set prices and control spending.
单位成本表明平均生产一件产品需要的费用，有助于企业定价和控制支出。
Unit Cost = Total Cost ÷ Quantity Produced
Example: Total cost for baking 500 biscuits is £200. Unit cost = 200 ÷ 500 = £0.40 per biscuit.
示例：烘烤 500 块饼干的总成本为 200 英镑。单位成本 = 200 ÷ 500 = 每块 0.40 英镑。
10. Contribution per Unit | 单位贡献
Contribution per unit is the amount each sale contributes towards covering fixed costs and then making a profit.
单位贡献是指每笔销售为企业覆盖固定成本并进而创造利润所贡献的金额。
Contribution per Unit = Selling Price per Unit − Variable Cost per Unit
Example: A phone case sells for £8, and the variable cost to make it is £3. Contribution per unit = 8 − 3 = £5. Once fixed costs are covered, each case adds £5 to profit.
示例：一个手机壳售价 8 英镑，其可变成本为 3 英镑。单位贡献 = 8 − 3 = 5 英镑。一旦固定成本被覆盖，每出售一个手机壳就能为利润增加 5 英镑。
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