📚 Year 9 AQA Business: Formulas & Theorems Quick Reference Handbook | Year 9 AQA 商务：公式定理速查手册
Welcome to your Year 9 AQA Business formula and theorem quick reference handbook. This guide collects every essential equation and key business principle you need to master for the AQA specification. Knowing these formulas will help you tackle problems on costs, revenue, profit, break-even, cash flow and financial ratios, while the theorems explain how markets and businesses behave.
欢迎使用你的 Year 9 AQA 商务公式定理速查手册。本指南汇集了 AQA 课程大纲要求掌握的每一个基本公式和关键商业原理。理解这些公式将有助你解决成本、收入、利润、盈亏平衡、现金流和财务比率等问题，而定理则揭示了市场与企业运作的规律。
1. Revenue and Sales Forecasting | 收入与销售预测
Total revenue (TR) is the income a business receives from selling its goods or services. It is calculated by multiplying the selling price per unit (P) by the quantity sold (Q).
总收入（TR）是企业通过销售商品或服务所获得的收入。它由每单位售价（P）乘以销售数量（Q）计算得出。
TR = P × Q
Example: If a bookshop sells 150 novels at £8.99 each, total revenue = 150 × 8.99 = £1,348.50.
示例：如果一家书店以每本 8.99 英镑的价格卖出 150 本小说，总收入 = 150 × 8.99 = 1,348.50 英镑。
2. Total Costs: Fixed, Variable and Total | 总成本：固定成本、可变成本与总成本
Total variable cost (TVC) changes directly with output. It is found by multiplying the variable cost per unit (V) by the quantity produced (Q).
总可变成本（TVC）直接随产量变化。它由每单位可变成本（V）乘以生产数量（Q）计算得出。
TVC = V × Q
Example: With a variable cost of £3.50 per unit and output of 400 units, TVC = 3.50 × 400 = £1,400.
示例：每单位可变成本为 3.50 英镑，产量为 400 单位，总可变成本 = 3.50 × 400 = 1,400 英镑。
Total cost (TC) is the sum of all fixed costs (FC) and total variable costs (TVC).
总成本（TC）是所有固定成本（FC）和总可变成本（TVC）的总和。
TC = FC + TVC
Example: If fixed costs are £2,000 and TVC is £1,400, then TC = 2,000 + 1,400 = £3,400.
示例：若固定成本为 2,000 英镑，总可变成本为 1,400 英镑，则总成本 = 2,000 + 1,400 = 3,400 英镑。
Average total cost (ATC) shows the cost per unit. It is total cost divided by the quantity produced.
平均总成本（ATC）表示每单位成本。由总成本除以生产数量得出。
ATC = TC ÷ Q
Example: TC = £3,400, Q = 400, so ATC = 3,400 ÷ 400 = £8.50 per unit.
示例：总成本 = 3,400 英镑，产量 = 400，则平均总成本 = 3,400 ÷ 400 = 每单位 8.50 英镑。
3. Profit and Loss | 利润与亏损
Profit is earned when total revenue exceeds total costs. The fundamental profit equation subtracts total costs from total revenue.
当总收入超过总成本时，企业便会获得利润。基本的利润等式是从总收入中减去总成本。
Profit = TR − TC
Example: TR = £7,500, TC = £5,200 → Profit = 7,500 − 5,200 = £2,300. If TC > TR, the business makes a loss.
示例：总收入 = 7,500 英镑，总成本 = 5,200 英镑 → 利润 = 7,500 − 5,200 = 2,300 英镑。如果总成本大于总收入，企业则发生亏损。
4. Break-even Analysis | 盈亏平衡分析
The break-even point (BEP) is the output level where total revenue equals total costs, resulting in neither profit nor loss. The break-even output in units uses the contribution per unit (selling price minus variable cost).
盈亏平衡点（BEP）是总收入等于总成本的产出水平，此时既无利润也无亏损。盈亏平衡产量（单位）使用每单位贡献（售价减去可变成本）计算。
BEP (units) = FC ÷ (P − VC)
Example: Fixed costs = £8,000, selling price per unit = £25, variable cost per unit = £15. BEP = 8,000 ÷ (25 − 15) = 8,000
Published by TutorHao | Year 9 商务 Revision Series | aleveler.com
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