📚 Year 9 Edexcel Business Formula and Key Concepts Quick Reference | 九年级爱德思商务公式定理速查手册
This quick reference guide covers the essential formulas and key concepts you will meet in Year 9 Edexcel Business. Each formula is explained clearly with a practical example so you can calculate profits, costs, break‑even points, cash flows and more. Use this handbook when you revise topics like enterprise, putting a business idea into practice, and making the business effective.
本速查手册涵盖你在九年级爱德思商务课程中将遇到的所有核心公式和关键概念。每个公式都配有清晰的解释和实用示例，帮助你计算利润、成本、盈亏平衡点、现金流量等。在复习企业精神、商业想法的落地以及如何让企业高效运作等主题时，请随时使用本手册。
1. Profit Formula | 利润公式
Profit is the money a business keeps after all its costs have been paid. It is the simplest measure of business success and is calculated by subtracting total costs from total revenue.
利润是企业在支付全部成本之后保留下来的钱。它是衡量企业成功与否的最简单指标，通过总收入减去总成本来计算。
Profit = Total Revenue − Total Costs
PROFIT = TOTAL REVENUE − TOTAL COSTS. If a small bakery makes £5,000 in revenue one month and its total costs are £3,200, the profit for that month is £1,800. A negative answer means the business made a loss.
利润 = 总收入 − 总成本。如果一家面包店一个月的收入为5000英镑，总成本为3200英镑，那么当月的利润就是1800英镑。如果计算结果是负数，则意味着企业发生了亏损。
2. Total Revenue | 总收入
Total revenue is the income a business earns from selling its products or services. It does not consider any costs and is sometimes called sales turnover.
总收入是企业通过销售产品或服务获得的收入。它不考虑任何成本，有时也被称为销售额或营业额。
Total Revenue = Selling Price per Unit × Quantity Sold
TOTAL REVENUE = SELLING PRICE PER UNIT × QUANTITY SOLD. If a shop sells 200 phone cases at £8 each, the total revenue is 200 × 8 = £1,600. Revenue increases if the business raises its price or sells more units.
总收入 = 单位售价 × 销售数量。如果一家商店以每个8英镑的价格售出200个手机壳，总收入就是200 × 8 = 1600英镑。如果企业提高售价或卖出更多商品，收入就会增加。
3. Total Costs | 总成本
Total costs are all the money a business spends to produce and sell its goods or services. They are usually divided into fixed costs and variable costs.
总成本是企业在生产和销售产品或服务过程中支出的全部费用。成本通常分为固定成本和变动成本两类。
Total Costs = Fixed Costs + Variable Costs
OSTS. Fixed costs (such as rent and insurance) stay the same regardless of output, while variable costs (such as raw materials and packaging) change with the quantity produced.
总成本 = 固定成本 + 变动成本。固定成本（如租金和保险）不随产量变化而改变，变动成本（如原材料和包装）则随生产数量的变化而变化。
4. Variable Costs | 变动成本
Variable costs move in direct proportion to business activity. Knowing the variable cost per unit helps managers control spending as output changes.
变动成本与企业的经营活动直接成正比。了解单位变动成本有助于管理者随着产量变化控制支出。
Total Variable Costs = Variable Cost per Unit × Quantity Produced
TOTAL VARIABLE COSTS = VARIABLE COST PER UNIT × QUANTITY PRODUCED. If a café uses £ of ingredients per cupcake and bakes 1,000 cupcakes, total variable cost = 0.50 × 1,000 = £500.
总变动成本 = 单位变动成本 × 产量。如果一家咖啡馆每制作一个纸杯蛋糕需要0.50英镑的原材料，并生产了1000个，那么总变动成本 = 0.50 × 1000 = 500英镑。
5. Break‑even Point | 盈亏平衡点
The break‑even point is the number of units a business must sell so that total revenue exactly equals total costs. At this point there is no profit and no loss.
盈亏平衡点是指企业必须售出的产品数量，此时总收入恰好等于总成本，既不盈利也不亏损。
Break‑even Point (units) = Fixed Costs ÷ (Selling Price per Unit − Variable Cost per Unit)
BREAK‑ T PER UNIT). The bottom of the formula is called contribution per unit. If fixed costs are £2,000, selling price is £10 and variable cost per unit is £6, break‑even = 2,000 ÷ (10 − 6) = 500 units.
盈亏平衡点（单位） = 固定成本 ÷ （单位售价 − 单位变动成本）。公式下方的部分是单位贡献。如果固定成本为2000英镑，售价为10英镑，单位变动成本为6英镑，则盈亏平衡点 = 2000 ÷（10 − 6）= 500 件。
6. Contribution per Unit | 单位贡献
Contribution tells you how much each unit sold contributes towards paying fixed costs and, after those are covered, towards profit. It is the building block of break‑even analysis.
单位贡献表示每售出一件产品能为支付固定成本做出的贡献，固定成本被完全覆盖后，剩下的部分便形成利润。这是盈亏平衡分析的基础。
Contribution per Unit = Selling Price per Unit − Variable Cost per Unit
CONTRIBUTION PER UNIT = SELLING PRICE PER UNIT − VARIABLE COST PER UNIT. If a football shirt sells for £45 and the variable cost to make one is £20, the contribution per shirt is £25. This £ lps pay fixed costs; once fixed costs are paid, the remaining contribution becomes profit.
单位贡献 = 单位售价 − 单位变动成本。如果一件足球衫售价为45英镑，其单位变动成本为20英镑，那么每件的贡献就是25英镑。这25英镑首先用于支付固定成本；一旦固定成本被全部覆盖，剩余的贡献就成了利润。
7. Margin of Safety | 安全边际
Margin of safety shows how far sales can fall before the business reaches its break‑even point. A larger margin means the business is in a safer position.
安全边际显示销售额可以下降多少才会达到盈亏平衡点。安全边际越大，企业就越安全。
Margin of Safety = Actual or Budgeted Sales − Break‑even Sales
MARGIN OF SAFETY = ACTUAL (OR BUDGETED) SALES − BREAK‑EVEN SALES. If a company expects to sell 2,000 units and its break‑ its, the margin of safety is 800 units. It can also be shown in pounds or as a percentage.
安全边际 = 实际（或预算）销售额 − 盈亏平衡销售额。如果一家公司预计售价2000件产品，而盈亏平衡点是1200件，则安全边际为800件。也可以以金额或百分比表示。
8. Net Cash Flow | 净现金流
Net cash flow is the difference between cash inflows and cash outflows over a period. A positive figure means more cash came in than went out, which is vital for paying bills on time.
净现金流是一定时期内现金流入与现金流出的差额。正值表示流入现金多于流出现金，这对企业及时支付账单至关重要。
Net Cash Flow = Total Cash Inflows − Total Cash Outflows
NET CASH FLOW = TOTAL CASH INFLOWS − TOTAL CASH OUTFLOWS. If a music shop receives £8,000 from customers (inflow) and pays £6,500 for stock, wages and rent (outflows), its net cash flow is £1,500. A negative cash flow does not mean a loss, but it can cause short‑term problems.
净现金流 = 总现金流入 − 总现金流出。如果一家音乐商店从顾客处获得8000英镑（流入），同时支付了6500英镑用于进货、工资和租金（流出），其净现金流是1500英镑。负现金流并不代表亏损，但可能引起短期困难。
9. Opening and Closing Balance | 期初余额与期末余额
The closing balance in a cash‑flow forecast links one period to the next. It tells the owner how much cash the business has available at the end of a month.
现金流量预测中的期末余额将不同期间连接起来，它告诉企业主月末还有多少可用现金。
Closing Balance = Opening Balance + Net Cash Flow
LOSING BALANCE = OPENING BALANCE + NET CASH FLOW. If a gardening business starts June with £200 and has a net cash flow of £350, the closing balance for June becomes £550. This £550 then becomes the opening balance for July.
期末余额 = 期初余额 + 净现金流。如果一家园艺公司在六月初有200英镑，六月净现金流为350英镑，则六月期末余额变为550英镑。这550英镑便成为七月的期初余额。
10. Gross Profit Margin | 毛利率
Gross profit margin shows how much of every pound of sales stays with the business after paying for the cost of goods sold. It is a measure of trading efficiency.
毛利率表示在扣除销售成本后，每一英镑销售收入中留给企业多少。这是衡量经营效率的指标。
Gross Profit Margin (%) = (Gross Profit ÷ Sales Revenue) × 100
GROSS PROFIT MARGIN (% 0. Gross profit is sales revenue minus cost of goods sold. If a retailer’s gross profit is £30,000 on sales of £80,000, the margin is (30,000 ÷ 80,000) × 100 = 37.5%. A higher margin leaves more money to cover other expenses.
毛利率（%） = （毛利润 ÷ 销售收入） × 100。毛利润等于销售收入减去销售成本。如果一家零售商的毛利润为30000英镑，销售收入为80000英镑，其毛利率为（30000 ÷ 80000）× 100 = 37.5%。毛利率越高，就有越多资金用于支付其他费用。
11. Net Profit Margin | 净利率
Net profit margin tells the owner what percentage of sales remains after all business expenses have been deducted. It is a key measurement of overall profitability.
净利率告诉企业主在扣除所有业务开支后，销售收入中剩下的百分比。它是衡量整体盈利能力的关键指标。
Net Profit Margin (%) = (Net Profit ÷ Sales Revenue) × 100
NET PROFIT MARGIN (% Net profit is calculated after subtracting all costs, including overheads, interest and tax. If a fitness club makes a net profit of £12,500 on sales of £100,000, its net profit margin is 12.5%.
净利率（%） = （净利润 ÷ 销售收入） × 100。净利润是扣除了所有成本（包括管理费用、利息和税费）之后的利润。如果一家健身俱乐部的净利润为12500英镑，销售收入为100000英镑，其净利率为12.5%。
12. Interest on Loans | 贷款利息
Businesses often borrow money and pay interest, which is the cost of borrowing. Understanding interest helps when planning repayments and comparing loan offers.
企业经常需要借款并支付利息，利息是借款的成本。了解利息有助于规划还款和比较不同的贷款方案。
Interest = (Principal × Rate × Time) ÷ 100
al loan amount, rate is the annual interest percentage and time is in years. For a loan of £4,000 at 5% per year for 3 years, simple interest = (4,000 × 5 × 3) ÷ 100 = £600. The real cost of the loan to the business is therefore £4,600.
利息 = （本金 × 利率 × 时间） ÷ 100，其中本金是原始贷款金额，利率是年利率百分比，时间以年为单位。对于一笔4000英镑、年利率5%的3年期贷款，单利 = （4000 × 5 × 3） ÷ 100 = 600英镑。因此这笔贷款对企业的实际成本是4600英镑。
Published by TutorHao | Business Revision Series | aleveler.com
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