📚 SQA Business Formulas & Theorems Quick Reference Handbook | SQA 商务公式定理速查手册
This handbook provides a concise summary of essential formulas and theorems for Year 9 SQA Business. Use it as a quick reference to revise calculations for revenue, profit, break-even analysis, cash flow, ratios, and key economic principles. Each formula is presented with a clear English explanation followed by its Chinese equivalent.
本手册为 Year 9 SQA 商务课程的核心公式和定理提供简明总结。可用作收入、利润、盈亏平衡分析、现金流、比率和关键经济学原理等计算的快速复习参考。每个公式均附有清晰的英文说明及对应的中文解释。
1. Revenue and Profit Calculations | 收入与利润计算
Total revenue is the money a business receives from selling its products. It is the starting point for calculating profit.
总收入是企业通过销售产品获得的全部款项，是计算利润的起点。
Total Revenue = Selling Price × Quantity Sold
Profit is what remains after all costs are deducted from revenue. There are different types of profit, each showing a different level of business performance.
利润是收入扣除所有成本后的剩余部分。利润有不同类型，分别反映企业不同层面的绩效。
Gross Profit = Revenue − Cost of Sales
Net Profit = Gross Profit − Other Operating Expenses
Gross profit focuses on the difference between selling price and the direct cost of making or buying the goods. Net profit shows the final earnings after all expenses, such as rent and salaries, are paid.
毛利关注售价与生产或购买商品直接成本之间的差额。净利润则显示支付租金、工资等所有费用后的最终收益。
A business can also express profit as a simple profit or loss.
企业还可简单地用利润或亏损表示经营结果。
Profit (or Loss) = Total Revenue − Total Costs
2. Break-even Analysis | 盈亏平衡分析
The break-even point is the level of sales where total revenue equals total costs, so the business makes neither a profit nor a loss. It is a vital planning tool.
盈亏平衡点是指总收入等于总成本的销售水平，此时企业既不盈利也不亏损，是重要的规划工具。
The break-even point in units tells how many items must be sold to cover all costs.
以数量表示的盈亏平衡点说明需要销售多少件产品才能覆盖全部成本。
even Point (units) = Total Fixed Costs ÷ (Selling Price per Unit − Variable Cost per Unit)
Contribution per unit is the amount each sale adds towards covering fixed costs and then profit.
单位贡献是每销售一件产品为覆盖固定成本并创造利润所作出的贡献。
The break-even point in sales value shows the amount of revenue needed to reach no profit, no loss.
以销售额表示的盈亏平衡点显示了达到不盈不亏所需的收入金额。
Break-even Point (sales value) = Break-even Point (units) × Selling Price per Unit
This can also be calculated using the contribution margin ratio.
这也可以利用边际贡献率计算。
3. Contribution and Margin of Safety | 贡献与安全边际
Contribution is the difference between the selling price and variable costs. It is used to pay fixed costs and generate profit.
贡献是销售价格与可变成本之间的差额，用于支付固定成本并创造利润。
Contribution per Unit = Selling Price per Unit − Variable Cost per Unit
Total Contribution = Contribution per Unit × Number of Units Sold
A higher contribution per unit means fixed costs are covered more quickly.
单位贡献越高，固定成本就能越快地得到覆盖。
The margin of safety indicates how much sales can fall before the business reaches its break-even point. It measures the risk of a loss.
安全边际表明在达到盈亏平衡点之前销售额可以下降多少，衡量亏损的风险。
Margin of Safety (units) = Actual Sales (units) − Break-even Sales (units)
Margin of Safety (sales value) = Actual Sales Revenue − Break-even Sales Revenue
A larger margin of safety means the business is better protected against a drop in demand.
安全边际越大，企业抵御需求下降的能力就越强。
4. Cash Flow Forecasting | 现金流量预测
A cash flow forecast estimates the movement of money into and out of a business over time. It helps to identify future cash shortages or surpluses.
现金流量预测是对一段时间内企业资金流入与流出的估计，有助于发现未来的现金短缺或盈余。
Net cash flow is the difference between total inflows and total outflows in a given period.
净现金流是特定时期内总流入与总流出的差额。
Net Cash Flow = Total Cash Inflows − Total Cash Outflows
The closing balance for a period becomes the opening balance for the next period.
某一时期的期末余额会成为下一个时期的期初余额。
Closing Balance = Opening Balance + Net Cash Flow
Common inflows include sales revenue, loans, and investment. Common outflows include wages, raw materials, rent, and loan repayments.
常见的现金流入包括销售收入、贷款和投资。常见的现金流出包括工资、原材料、租金和贷款偿还。
5. Profitability Ratios | 利润率比率
Profitability ratios assess how efficiently a business converts revenue into profit. Gross profit margin focuses on the relationship between gross profit and sales.
利润率比率用于评估企业将收入转化为利润的效率。毛利率关注毛利与销售额之间的关系。
Gross Profit Margin (%) = (Gross Profit ÷ Revenue) × 100
A higher gross profit margin means the business retains more money from each pound of sales to cover expenses.
毛利率越高，表示每英镑销售中企业留下用于支付费用的金额越多。
Net profit margin shows the percentage of revenue that turns into final profit after all costs.
净利润率显示扣除所有成本后转为最终利润的收入百分比。
Net Profit Margin (%) = (Net Profit ÷ Revenue) × 100
These margins let businesses compare performance over time or against competitors.
这些利润率可以帮助企业进行纵向对比或与竞争对手比较。
6. Liquidity Ratios | 流动性比率
Liquidity ratios measure a business's ability to pay short-term debts as they fall due. The current ratio compares all current assets to current liabilities.
流动性比率衡量企业偿还到期短期债务的能力。流动比率将所有流动资产与流动负债进行比较。
Current Ratio = Current Assets ÷ Current Liabilities
A ratio of around 1.5:1 to 2:1 is often seen as healthy, but this can vary by industry.
通常认为 1.5:1 至 2:1 的比率较为健康，但会因行业而异。
The acid test ratio removes inventory because it is not always quickly turned into cash.
酸性测试比率剔除了存货，因为存货未必能迅速变现。
Acid Test Ratio = (Current Assets − Inventory) ÷ Current Liabilities
This stricter test of liquidity should ideally be 1:1 or higher.
这一更为严格的流动性测试理想情况下应为 1:1 或更高。
7. Price Elasticity of Demand | 需求价格弹性
Price elasticity of demand (PED) measures how responsive the quantity demanded is to a change in price. It helps in pricing decisions.
需求价格弹性（PED）衡量需求量对价格变化的反应程度，有助于定价决策。
Price Elasticity of Demand = (% Change in Quantity Demanded) ÷ (% Change in Price)
If PED is greater than 1, demand is elastic: a price rise causes a proportionally larger fall in quantity demanded.
若 PED 大于 1，需求富有弹性：价格上涨会引起需求量更大幅度的下降。
If PED is less than 1, demand is inelastic: quantity demanded changes less than the price change. If PED equals exactly 1, demand is unit elastic.
若 PED 小于 1，需求缺乏弹性：需求量变动的幅度小于价格变动的幅度。若 PED 恰好等于 1，则为单位弹性。
8. Cost Classification and Calculations | 成本分类与计算
Costs are divided into fixed costs (do not vary with output, e.g. rent) and variable costs (change directly with output, e.g. raw materials).
成本分为固定成本（不随产量变化，如租金）和可变成本（直接随产量变化，如原材料）。
Total Variable Cost = Variable Cost per Unit × Quantity Produced
Total Cost = Fixed Costs + Total Variable Costs
Average cost helps determine the cost of making a single unit.
平均成本有助于确定生产单件产品的成本。
Average Cost (per unit) = Total Cost ÷ Quantity
Understanding cost structure supports break-even analysis and pricing strategies.
了解成本结构有助于盈亏平衡分析和定价策略。
9. Interest and Percentage Changes | 利息与百分比变化
Interest is the cost of borrowing money or the reward for saving. Simple interest is calculated on the original principal only.
利息是借款的成本或储蓄的回报。单利仅按原始本金计算。
Simple Interest = Principal × Interest Rate (as a decimal) × Time (years)
For example, a £1000 loan at 5% for 3 years gives interest = £1000 × 0.05 × 3 = £150.
例如，一笔 1000 英镑的贷款，年利率 5% 为期 3 年的利息 = 1000 × 0.05 × 3 = 150 英镑。
Percentage change is widely used to compare financial figures over time.
百分比变化被广泛用于比较不同时期的财务数据。
Percentage Change = (New Value − Original Value) ÷ Original Value × 100
A positive result shows an increase, a negative result shows a decrease.
结果为正表示增长，结果为负表示下降。
10. Key Economic Concepts | 关键经济学概念
The law of demand states that, all else being equal, as the price of a product increases, the quantity demanded decreases, and vice versa. The law of supply shows that as price rises, the quantity supplied increases.
需求定律指出，在其他条件不变的情况下，产品价格上升，需求量下降；反之亦然。供给定律表明，价格上升，供给量增加。
Opportunity cost is the value of the next best alternative that is given up when a choice is made. Every decision involves a trade-off.
机会成本是为了作出某一选择而放弃的次优选择的价值。每个决策都涉及权衡取舍。
The equilibrium price is found where the demand and supply curves intersect. At this price, the quantity demanded equals the quantity supplied, and there is no shortage or surplus.
均衡价格出现在需求曲线与供给曲线相交之处。在该价格水平上，需求量等于供给量，不存在短缺或过剩。
These fundamental ideas help explain market behaviour and business decision-making.
这些基本概念有助于解释市场行为和企业决策。
Published by TutorHao | SQA Business Revision Series | aleveler.com
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