📚 Year 8 CAIE Business: Formula & Theorem Quick Reference Handbook | Year 8 CAIE 商务：公式定理速查手册
This handbook provides a concise reference for the key formulas and theoretical principles you will encounter in Year 8 CAIE Business. Mastering these formulas and theorems will help you solve numerical problems, interpret business data, and understand how markets and businesses operate.
本手册为 Year 8 CAIE 商务课程中你将遇到的关键公式与理论原理提供了简明参考。掌握这些公式和定理将帮助你解决计算问题、解读商业数据，并理解市场与企业如何运作。
1. Profit Formula | 利润公式
Profit represents the financial gain a business makes after deducting all its expenses from its income. It is the most basic measure of business success.
利润代表企业在扣除所有费用后从收入中获得的财务收益。它是衡量企业成功的最基本指标。
Total revenue is the money received from selling goods or services, while total costs include all expenses involved in producing and selling them.
总收益是销售商品或服务所获得的货币，而总成本包括生产和销售这些商品或服务所涉及的全部费用。
Profit = Total Revenue − Total Costs
2. Revenue Formula | 收益公式
Revenue, or sales revenue, is the total income generated from selling products or services over a specific period.
收益，即销售收入，是在一定时期内通过销售产品或服务所产生的总收入。
To calculate total revenue, multiply the selling price per unit by the quantity of units sold.
要计算总收益，用单位售价乘以销售数量。
Total Revenue = Selling Price per Unit × Quantity Sold
3. Total Cost Formula | 总成本公式
Total costs refer to the sum of all expenses a business incurs in its operations. They are divided into fixed costs and variable costs.
总成本指企业在经营活动中发生的所有费用之和，分为固定成本和变动成本。
Fixed costs remain constant regardless of output (e.g., rent, insurance), while variable costs change directly with the level of production (e.g., raw materials).
固定成本不随产量变化而保持不变（例如租金、保险费），而变动成本则直接随生产水平变化（例如原材料）。
Total Costs = Fixed Costs + Variable Costs
4. Average Cost Formula | 平均成本公式
Average cost (or unit cost) tells a business how much it costs, on average, to produce one unit of output.
平均成本（或单位成本）告诉企业生产一单位产出平均需要多少成本。
It is calculated by dividing total costs by the number of units produced.
它通过用总成本除以生产的单位数量来计算。
Average Cost = Total Costs ÷ Output
5. Break-even Point Formula | 盈亏平衡点公式
The break-even point is the level of output at which total revenue equals total costs. At this point, the business makes neither a profit nor a loss.
盈亏平衡点是总收益等于总成本的产出水平。在该点，企业既不盈利也不亏损。
It is found by dividing total fixed costs by the contribution per unit (selling price minus variable cost per unit).
它通过用总固定成本除以单位贡献（售价减去单位变动成本）来计算。
Break-even Point (units) = Fixed Costs ÷ (Selling Price per Unit − Variable Cost per Unit)
6. Contribution Formula | 贡献毛利公式
Contribution is the amount remaining from sales revenue after variable costs have been deducted. It contributes towards covering fixed costs and generating profit.
贡献毛利是销售收入扣除变动成本后剩余的金额，它有助于弥补固定成本并产生利润。
Contribution per unit is calculated simply as the selling price per unit minus the variable cost per unit.
单位贡献只需用单位售价减去单位变动成本计算。
Contribution per Unit = Selling Price per Unit − Variable Cost per Unit
7. Margin of Safety Formula | 安全边际公式
The margin of safety shows how much sales can fall before the business reaches its break-even point. It measures the risk of making a loss.
安全边际表示在达到盈亏平衡点之前销售额可以下降多少，它衡量亏损的风险。
It is the difference between actual output (or budgeted sales) and the break-even output.
它是实际产出（或预算销售）与盈亏平衡产出之间的差额。
Margin of Safety = Actual Output − Break-even Output
8. Gross Profit Margin Formula | 毛利率公式
Gross profit margin expresses gross profit as a percentage of revenue. It indicates how efficiently a business manages its direct production costs.
毛利率将毛利表示为收入的百分比，表明企业管理其直接生产成本的效率。
Gross profit is revenue minus cost of sales, and the margin is calculated by dividing gross profit by revenue and multiplying by 100.
毛利是收入减去销售成本，毛利率通过将毛利除以收入再乘以 100% 来计算。
Gross Profit Margin = (Gross Profit ÷ Revenue) × 100%
Where: Gross Profit = Revenue − Cost of Sales.
其中：毛利 = 收入 − 销售成本。
9. Net Profit Margin Formula | 净利率公式
Net profit margin measures the percentage of revenue that remains as profit after all expenses, including overheads and interest, have been deducted.
净利率衡量在扣除所有费用（包括管理费用和利息）后，剩余为利润的收入百分比。
It is calculated by dividing net profit by revenue and multiplying by 100.
它通过将净利润除以收入再乘以 100% 来计算。
Net Profit Margin = (Net Profit ÷ Revenue) × 100%
Where: Net Profit = Gross Profit − Other Operating Expenses and Interest.
其中：净利润 = 毛利 − 其他运营费用和利息。
10. Law of Demand | 需求定律
The law of demand is a fundamental economic principle stating that, ceteris paribus, there is an inverse relationship between the price of a good and the quantity demanded.
需求定律是一项基本经济原理，指出在其他条件不变的情况下，商品的价格与需求量之间存在反向关系。
As the price increases, consumers tend to buy less; as the price decreases, they tend to buy more. This concept is shown by a downward-sloping demand curve.
随着价格上升，消费者倾向于减少购买；随着价格下降，他们会增加购买。这一概念通过向下倾斜的需求曲线来体现。
11. Law of Supply | 供给定律
The law of supply states that, ceteris paribus, there is a direct relationship between the price of a good and the quantity supplied by producers.
供给定律指出，在其他条件不变的情况下，商品的价格与生产者供给的数量之间存在正向关系。
Higher prices incentivise firms to supply more to increase revenue, while lower prices lead to a reduction in quantity supplied. The supply curve typically slopes upward.
较高的价格激励企业增加供给以提高收入，而较低的价格则导致供给量减少。供给曲线通常向上倾斜。
12. Opportunity Cost | 机会成本
Opportunity cost is the value of the next best alternative forgone when a choice is made. It represents the benefits that could have been obtained by taking the alternative course of action.
机会成本是做出选择时所放弃的次优选项的价值，它代表了选择其他行动方案本可获得的收益。
In business, every decision involves opportunity costs, such as choosing to invest in new equipment rather than expanding the workforce.
在商业中，每个决策都涉及机会成本，例如选择投资新设备而不是扩大员工队伍。
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