Year 10 SQA Business: Formulas & Theorems Quick Reference | 英国SQA Year 10商务：公式定理速查手册

📚 Year 10 SQA Business: Formulas & Theorems Quick Reference | 英国SQA Year 10商务：公式定理速查手册

This handbook provides a concise summary of essential formulas and key business theorems for Year 10 SQA Business students. Mastering these tools will help you analyse business performance, understand market dynamics, and make informed decisions.

本手册为Year 10 SQA商务学生提供核心公式和关键商业定理的简明总结。掌握这些工具将有助于你分析企业绩效、理解市场动态并做出明智决策。

1. Break-even Analysis | 盈亏平衡分析

The break-even point (BEP) is the level of sales where total revenue equals total costs, resulting in zero profit. It is crucial for assessing risk and planning production.

盈亏平衡点（BEP）是总收入等于总成本的销量水平，此时利润为零。它对评估风险与规划生产至关重要。

BEP (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)

Contribution per unit is the amount each unit sold contributes towards covering fixed costs and generating profit. It is calculated as: Selling Price per Unit − Variable Cost per Unit.

单位贡献毛利是每销售一单位产品对弥补固定成本和产生利润的贡献额。计算公式为：单位售价 − 单位可变成本。

Contribution per unit = SP − VC

单位贡献毛利 = 售价 − 可变成本

Margin of Safety indicates how much sales can fall before the business reaches the break-even point. It is the difference between actual or budgeted output and the break-even output.

安全边际表明在达到盈亏平衡点之前销量可下降的幅度。它是实际或预算产出与盈亏平衡产出之间的差额。

Margin of Safety (units) = Actual Output − Break-even Output

安全边际（单位） = 实际产出 − 盈亏平衡产出

---

广告 / Sponsored

2. Profit, Contribution and Margins | 利润、贡献与利润率

revenue is the income generated from sales. The formula is: Selling Price × Quantity Sold.

总收入是销售产生的收入。公式为：售价 × 销售量。

Total Revenue = P × Q

总收入 = 价格 × 数量

costs that change directly with output. Total Costs = Fixed Costs + Total Variable Costs.

总成本包括不随产出变动的固定成本和直接随产出变动的可变成本。总成本 = 固定成本 + 总可变成本。

TC = FC + (VC per unit × Q)

总成本 = 固定成本 + (单位可变成本 × 数量)

he difference between total revenue and total costs. Profit = Total Revenue − Total Costs.

利润是总收入与总成本之间的差额。利润 = 总收入 − 总成本。

Gross Profit Margin measures the percentage of revenue remaining after deducting the cost of sales. It indicates how efficiently a business produces its goods.

毛利率衡量扣除销售成本后剩余的收入的百分比，反映企业生产商品的效率。

Gross Profit Margin = (Gross Profit ÷ Sales Revenue) × 100

毛利率 = (毛利 ÷ 销售收入) × 100

Operating Profit Margin considers all operating expenses except interest and tax. It shows profitability from core operations.

营业利润率考虑了除利息和税以外的所有营业费用，显示核心业务的盈利能力。

Operating Profit Margin = (Operating Profit ÷ Sales Revenue) × 100

营业利润率 = (营业利润 ÷ 销售收入) × 100

Net Profit Margin reveals the final profit after all expenses. It is a key indicator of overall financial health.

净利润率显示了扣除全部费用后的最终利润，是整体财务健康的关键指标。

Net Profit Margin = (Net Profit ÷ Sales Revenue) × 100

净利润率 = (净利润 ÷ 销售收入) × 100

---

3. Liquidity Ratios | 流动性比率

Liquidity ratios assess a firm's ability to meet short-term obligations. The current ratio compares total current assets to current liabilities.

流动性比率评估企业偿还短期债务的能力。流动比率比较流动资产总额与流动负债。

Current Ratio = Current Assets ÷ Current Liabilities

流动比率 = 流动资产 ÷ 流动负债

The acid test ratio (quick ratio) excludes inventory from current assets because inventory may not be quickly converted into cash.

酸性测试比率（速动比率）从流动资产中剔除存货，因为存货可能无法迅速变现。

Acid Test Ratio = (Current Assets − Inventory) ÷ Current Liabilities

速动比率 = (流动资产 − 存货) ÷ 流动负债

---

4. Efficiency Ratios | 效率比率

Efficiency ratios measure how well a company uses its assets and manages its liabilities. Inventory turnover shows how many times inventory is sold and replaced over a period.

效率比率衡量公司使用资产和管理负债的效率。存货周转率显示一段时期内存货被销售和替换的次数。

Inventory Turnover = Cost of Sales ÷ Average Inventory

存货周转率 = 销售成本 ÷ 平均存货

Trade Receivable Days measures the average time it takes for a business to collect money from credit sales.

应收账款周转天数衡量企业从赊销中收回款项的平均时间。

Trade Receivable Days = (Trade Receivables ÷ Credit Sales) × 365

Published by TutorHao | Year 10 商务 Revision Series | aleveler.com

更多咨询请联系16621398022（同微信）