📚 Year 9 OCR Business Formula & Theorem Quick Reference Handbook | Year 9 OCR 商务：公式定理速查手册
This quick-reference guide brings together all the essential formulas and key business rules you need for Year 9 OCR Business. Whether you are calculating profit, setting a selling price, or working out the break-even point, having these tools at your fingertips will strengthen your exam answers and everyday business thinking. Each formula is explained in plain English and paired with a matching Chinese explanation so you can anchor your understanding in two languages.
本速查手册汇集了 Year 9 OCR 商务课程中所有必要的公式和关键商业法则。无论你是在计算利润、制定售价，还是推算盈亏平衡点，掌握这些工具都能让你的考试答题和日常商业思维更加扎实。每一个公式都配有浅显易懂的英文解释和对应的中文说明，帮助你用两种语言巩固理解。
1. Total Revenue | 总收入
Total revenue is the money a business receives from selling its goods or services before any costs are taken away. It is calculated by multiplying the selling price per unit by the quantity sold.
总收入是企业在扣除任何成本之前，通过销售商品或服务所获得的全部收入。它由单位售价乘以销售数量计算得出。
Total Revenue = Selling Price per Unit × Quantity Sold
总收入 = 单位售价 × 销售数量
2. Total Costs | 总成本
Total costs are the sum of all the money a business spends to produce and sell its products. They are split into fixed costs, which do not change with output, and variable costs, which change directly with the level of production.
总成本是企业在生产和销售产品过程中所花费全部资金的总和。总成本分为不随产量变化的固定成本，以及直接随生产水平变化的可变成本。
Total Costs = Fixed Costs + Variable Costs
总成本 = 固定成本 + 可变成本
3. Profit | 利润
Profit is what remains after all costs have been subtracted from total revenue. It is the reward for taking business risks and a key measure of success. A positive profit means the business is earning more than it spends.
利润是总收入减去所有成本后的剩余部分。它是承担商业风险的回报，也是衡量成功的关键指标。正利润意味着企业收入大于支出。
Profit = Total Revenue – Total Costs
利润 = 总收入 – 总成本
4. Profit Margin | 利润率
Profit margin shows profit as a percentage of total revenue. It lets you compare how good a business is at turning sales into profit, regardless of its size. A higher profit margin usually signals better cost control or stronger pricing power.
利润率以百分比的形式展示利润占总收入的比例。它可以让你比较不同规模的企业将销售收入转化为利润的能力。利润率越高，通常意味着成本控制越好或定价能力越强。
Profit Margin (%) = (Profit ÷ Total Revenue) × 100
利润率 (%) = (利润 ÷ 总收入) × 100
5. Break-even Point (Units) | 盈亏平衡点（单位）
The break-even point is the number of units a business must sell so that total revenue exactly equals total costs, resulting in zero profit and zero loss. It helps owners plan how much they need to sell before they start making a profit.
盈亏平衡点是指企业必须销售的单位数量，使得总收入恰好等于总成本，此时既不盈利也不亏损。它帮助经营者规划在开始盈利之前需要卖出多少产品。
Break-even (units) = Fixed Costs ÷ (Selling Price per Unit – Variable Cost per Unit)
盈亏平衡点（单位） = 固定成本 ÷ (单位售价 – 单位可变成本)
The bottom part of this formula, selling price minus variable cost, is often called the contribution per unit. It tells you how much each sale contributes towards covering fixed costs and then making a profit.
公式的下半部分，即售价减去可变成本，通常被称为单位贡献额。它告诉你每一笔销售能为覆盖固定成本以及创造利润做出多大贡献。
6. Margin of Safety | 安全边际
The margin of safety measures how much sales can fall before the business reaches its break-even point. A larger margin of safety means the business is less likely to slip into a loss, which is reassuring for owners and investors.
安全边际衡量的是在达到盈亏平衡点之前，销售量可以下降多少。安全边际越大，企业陷入亏损的可能性就越小，这对经营者和投资者来说都是一种保障。
Margin of Safety = Actual Sales (units) – Break-even Sales (units)
安全边际 = 实际销售量（单位） – 盈亏平衡销售量（单位）
7. Mark-up Percentage | 加价百分比
Mark-up is the percentage added to the cost price of a product to arrive at the selling price. It focuses on the cost side and is used by many retailers to set competitive yet profitable prices.
加价百分比是在产品的成本价格上增加的百分比，用以确定销售价格。它着眼于成本端，被许多零售商用来制定既有竞争力又能盈利的价格。
Mark-up (%) = (Profit on one item ÷ Cost Price) × 100
加价百分比 (%) = (单件利润 ÷ 成本价格) × 100
8. Percentage Change | 百分比变化
Percentage change is used to compare figures from two different time periods, such as revenue growth, cost increase, or market share shift. It makes it easy to see the scale of a change at a glance.
百分比变化用于比较两个不同时期的数字，例如收入增长、成本增加或市场份额的变动。它让人一眼就能看清变化的幅度。
Percentage Change = [(New Value – Old Value) ÷ Old Value] × 100
百分比变化 = [(新值 – 旧值) ÷ 旧值] × 100
9. Law of Demand | 需求法则
The law of demand states that, all other things being equal, when the price of a good or service rises, the quantity demanded tends to fall. Similarly, when the price falls, demand usually increases. This inverse relationship is one of the most fundamental ideas in business.
需求法则指出，在其他条件不变的情况下，当商品或服务的价格上升时，需求量往往会下降；反之，当价格下降时，需求量通常会增加。这种反向关系是商业中最基本的理念之一。
This rule helps explain why businesses must be careful when raising prices, as higher prices might drive customers away and reduce total revenue unless the product is a necessity or has very few substitutes.
这一法则解释了为什么企业在提价时必须谨慎，因为除非产品是必需品或替代品极少，否则较高的价格可能赶走顾客并减少总收入。
10. Law of Supply | 供给法则
The law of supply says that, all else remaining equal, producers will be willing to supply more of a good or service at a higher price and less at a lower price. Higher prices signal higher potential profit, which encourages businesses to expand production.
供给法则指出，在其他条件不变的情况下，价格越高，生产者愿意提供的商品或服务就越多；价格越低，供给就越少。较高的价格预示着更高的潜在利润，从而激励企业扩大生产。
Understanding supply helps explain how markets respond to shortages and surpluses. If demand suddenly spikes, prices tend to rise, which then attracts more supply into the market until a new balance is reached.
理解供给有助于解释市场如何应对短缺和过剩。如果需求突然飙升，价格往往会上升，从而吸引更多供给进入市场，直至达到新的平衡。
11. Exchange Rate Impact Rule | 汇率影响定律
For businesses that trade internationally, exchange rates have a powerful effect. When a country's currency weakens, its exports become cheaper for foreign buyers, which can boost export sales. At the same time, imports become more expensive, raising costs for businesses that rely on foreign materials.
对于从事国际贸易的企业来说，汇率有着强大的影响。当一国货币贬值时，其出口产品对外国买家来说变得更便宜，从而可能促进出口销售。与此同时，进口商品变得更贵，提高了依赖外国原材料企业的成本。
The reverse happens when the currency strengthens: exports become pricier and harder to sell abroad, but imports become cheaper. This rule helps you analyse the effect of currency movements on business performance.
当货币升值时则相反：出口变得更贵、更难在海外销售，但进口变得更便宜。这一规则帮助你分析汇率波动对企业业绩的影响。
12. Interest Rate Effect Rule | 利率影响定理
Interest rate changes ripple through every part of a business. When interest rates rise, borrowing becomes more expensive, which can discourage businesses from taking out loans for expansion. Consumers also face higher loan costs, so they may cut back on spending, reducing demand for many products.
利率的变化会波及企业的方方面面。当利率上升时，借贷变得更加昂贵，这可能会阻止企业为扩张而贷款。消费者也会面临更高的贷款成本，因此可能削减开支，减少对许多产品的需求。
Conversely, lower interest rates make borrowing cheaper, encouraging investment and consumer spending. This link between interest rates, spending, and business activity is a key rule you will return to again and again in Business studies.
相反，较低的利率会降低借贷成本，鼓励投资和消费支出。利率、支出和商业活动之间的这种联系，是你在商务学习中将反复遇到的一条关键定理。
Published by TutorHao | Business Revision Series | aleveler.com
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