📚 Year 8 SQA Business: Formula & Theorem Quick Reference | 商务公式定理速查手册
This quick reference handbook brings together all the essential formulas and concepts you need for Year 8 SQA Business. Mastering these quantitative tools will help you analyse business performance, make informed decisions and tackle exam questions with confidence. From basic revenue calculations to break‑even analysis and productivity measures, each entry is presented with clear definitions, worked examples and bilingual explanations.
这本速查手册汇集了 Year 8 SQA 商务课程中你必须掌握的所有核心公式和概念。掌握这些定量工具，将帮助你分析企业表现、做出合理决策并自信应对考试。从基础收入计算到盈亏平衡分析，再到生产率衡量，每个条目都配有清晰的定义、例题和双语的解释。
1. Revenue Formula | 收入公式
Revenue is the total inflow of money a business receives from selling its products or services over a period of time. It is sometimes called sales turnover and appears at the very top of an income statement. Revenue does not consider any costs – it purely measures the cash generated by trading.
收入是企业在一定时期内销售产品或服务所获得的总资金流入，有时也称为销售额，位于利润表的最顶端。收入完全不考虑任何成本——它纯粹衡量通过交易产生的现金。
The fundamental formula for revenue is very simple:
计算收入的基本公式非常简单：
Revenue = Selling Price per Unit × Quantity Sold
For example, an online games shop sells 400 game codes at £25 each. Its revenue is 400 × £25 = £ ue is vital because growth in sales usually indicates customer demand and market strength.
例如，一家在线游戏店以每个25英镑的价格售出400个游戏激活码，收入为 400 × 25 = 10,000 英镑。理解收入至关重要，因为销售增长通常反映出顾客需求与市场实力。
2. Total Costs Formula | 总成本公式
Total costs represent everything a business spends to produce and deliver its goods or services. They are split into two distinct groups: fixed costs that stay the same regardless of output, and variable costs that change directly with the level of production.
总成本代表企业为生产和交付产品或服务所付出的一切花费。它们分为性质不同的两类：固定成本，无论产量如何都保持不变；变动成本，直接随生产水平变化。
Typical fixed costs include rent, insurance, salaries of permanent staff and loan interest. Variable costs usually cover raw materials, packaging, piece‑rate wages and energy used in production. The total cost formula combines these elements:
典型的固定成本包括租金、保险、固定员工薪水和贷款利息。变动成本通常包括原材料、包装、计件工资和生产用能源。总成本公式将这些要素组合起来：
Total Costs = Fixed Costs + (Variable Cost per Unit × Quantity Produced)
Consider a pizza restaurant with monthly fixed costs of £3,000 and a variable cost of £2 per pizza. If it makes 800 pizzas, total costs = £3,000 + (£2 × 800) = £ trol is essential for survival, because if costs exceed revenue the business makes a loss.
假设一家比萨店的每月固定成本为3,000英镑，每张比萨的变动成本为2英镑。如果制作800张比萨，总成本 = 3,000 + (2 × 800) = 4,600 英镑。精确的成本控制对生存至关重要，因为如果成本超过收入，企业就会亏损。
3. Profit Formula | 利润公式
Profit is the financial reward for taking business risks. It is what remains after subtracting every expense from the total revenue. Without profit, a business cannot grow, reward its owners or attract investors.
利润是承担商业风险的财务回报，是总收入扣除所有费用后的剩余。没有利润，企业便无法成长、回馈所有者或吸引投资者。
Profit = Total Revenue – Total Costs
If a craft bakery generates £15,000 in revenue and incurs £11,500 in total costs, its profit is £15,000 – £11,500 = £ or saved as reserves for difficult times. It is the ultimate measure of business success.
如果一家手工面包店创造了15,000英镑的收入，发生的总成本为11,500英镑，那么利润 = 15,000 - 11,500 = 3,500 英镑。利润可以再投资于新设备，作为股息付给股东，或留作困难时期的储备金。它是衡量企业成功的终极指标。
4. Contribution per Unit | 单位贡献毛利
Contribution is a vital concept in costing and break‑even analysis. The contribution per unit tells you how much money from each sale is available to cover fixed costs and, after those are paid, to generate profit.
贡献毛利是成本计算和盈亏平衡分析中的重要概念。单位贡献毛利告诉你每笔销售收入中有多少钱可用于弥补固定成本，并在收回固定成本后创造利润。
Contribution per Unit = Selling Price per Unit – Variable Cost per Unit
For instance, a sports drink sells for £4.50 and costs £2.00 to make. The contribution is £4.50 – £2.00 = £ enses. Total contribution is found by multiplying this figure by the number of units sold.
例如，一瓶运动饮料售价4.50英镑，生产成本2.00英镑，单位贡献毛利为 4.50 - 2.00 = 2.50 英镑。高贡献毛利意味着固定成本能被迅速覆盖；低贡献毛利则几乎没有余地应对意外开支。总贡献毛利由单位贡献毛利乘以销售数量得出。
5. Break‑even Point | 盈亏平衡点
The break‑even point is the level of output at which total revenue and total costs are exactly equal – the business neither makes a profit nor a loss. It is a crucial planning tool for launching a product or deciding whether a venture is viable.
盈亏平衡点是总收入与总成本恰好相等的产量水平——企业既不盈利也不亏损。它是推出产品或判断新项目是否可行的关键规划工具。
Break‑even Point (units) = Fixed Costs ÷ Contribution per Unit
Imagine a handmade candle business with fixed costs of £2,400 and a contribution of £3 per candle. Break‑even = £2,400 ÷ £3 = 800 candles. To express this in money terms, simply multiply by the selling price:
设想一个手工蜡烛生意，固定成本为2,400英镑，每支蜡烛的贡献毛利为3英镑。盈亏平衡点 = 2,400 ÷ 3 = 800 支蜡烛。若想以金额表示，只需乘以售价：
Break‑even Revenue = Break‑even Units × Selling Price
If each candle sells for £8, break‑even revenue would be 800 × £8 = £ ts will generate profit. This helps managers set realistic sales targets and control risk.
如果每支蜡烛售价8英镑，盈亏平衡收入 = 800 × 8 = 6,400 英镑。任何超过800件的销售都将产生利润。这帮助管理者设定实际的销售目标并控制风险。
6. Profit Margin | 利润率
Profit margin measures what percentage of every pound of revenue becomes profit. It is often used to compare performance across different periods or between competing businesses, and it highlights how efficiently a company manages its expenses.
利润率衡量每一英镑收入中有多大比例转化为利润。它常被用来比较不同时期的业绩或竞争企业之间的表现，并揭示企业管理费用的效率。
Profit Margin (%) = (Profit ÷ Revenue) × 100
Suppose a stationery shop earns a profit of £9,000 on revenue of £60,000. Its profit margin = (£9,000 ÷ £60,000) × 100 = 15%. This means for every £ often calculate gross profit margin and net profit margin to get a more detailed picture.
假设一家文具店获得60,000英镑收入，利润为9,000英镑，其利润率 = (9,000 ÷ 60,000) × 100 = 15%。这意味着每1英镑的销售收入中，商店保留15便士作为利润。虽然 Year 8 课程通常使用总体利润数字，企业常会计算毛利率和净利率以获取更详细的信息。
7. Mark‑up Formula | 加成率公式
Mark‑up is the percentage
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