📚 Formula and Theorem Quick Reference Handbook | 公式定理速查手册
This handbook is your essential companion for SQA Business at Year 10 (National 5 level). It brings together every key formula, ratio, and principle you need to tackle finance, operations, and management exam questions. Keep it handy when revising break‑even analysis, profitability, ratios, cash flow, and more.
本手册是 Year 10（National 5 水平）SQA 商务课程的必备伙伴，汇集了所有应对财务、运营和管理考试题目所需的关键公式、比率和原理。复习盈亏平衡分析、盈利能力、比率、现金流等内容时，请随时查阅。
1. Break-even Analysis Fundamentals | 盈亏平衡分析基础
The break-even point is the level of output at which total revenue equals total costs, so the business makes neither a profit nor a loss. It is a vital planning tool for startups and when launching new products.
盈亏平衡点是总收入等于总成本的产出水平，此时企业既不盈利也不亏损。它是初创企业和推出新产品时至关重要的规划工具。
Total costs are the sum of fixed costs (which do not change with output, e.g. rent) and variable costs (which vary directly with output, e.g. raw materials): Total Cost = Total Fixed Cost + (Variable Cost per Unit × Quantity).
总成本是固定成本（不随产量变化，如租金）与可变成本（直接随产量变化，如原材料）之和：总成本 = 总固定成本 + (每单位可变成本 × 数量)。
The break-even output in units is calculated using: Break-even Point (units) = Total Fixed Costs ÷ (Selling Price per Unit – Variable Cost per Unit). The denominator is called the contribution per unit.
盈亏平衡产量（单位数）计算公式为：盈亏平衡点（单位） = 总固定成本 ÷ (每单位售价 - 每单位可变成本)。分母称为单位边际贡献。
Contribution per unit is the amount each unit sold contributes towards covering fixed costs, then generating profit: Contribution per Unit = Selling Price per Unit – Variable Cost per Unit.
单位边际贡献是指每售出一单位产品，为覆盖固定成本及后续产生利润所做的贡献：单位边际贡献 = 每单位售价 - 每单位可变成本。
2. Contribution, Margin of Safety and Profit | 边际贡献、安全边际与利润
Total contribution is the sum of all contributions from units sold: Total Contribution = Contribution per Unit × Number of Units Sold. Alternatively, Total Contribution = Total Revenue – Total Variable Costs.
总边际贡献是所有售出单位的边际贡献之和：总边际贡献 = 单位边际贡献 × 销售单位数。或者，总边际贡献 = 总收入 - 总可变成本。
Profit can be found using total contribution: Profit = Total Contribution – Total Fixed Costs. If total contribution exceeds fixed costs, the firm makes a profit.
利润可利用总边际贡献求得：利润 = 总边际贡献 - 总固定成本。如果总贡献超过固定成本，企业就实现盈利。
The margin of safety shows how far actual or forecast sales can fall before the business reaches its break-even point. It is expressed in units or as a percentage: Margin of Safety (units) = Actual (or Budgeted) Sales Units – Break-even Sales Units. Margin of Safety (%) = (Margin of Safety ÷ Actual Sales Units) × 100.
安全边际表明实际或预测销售量可以下降多少，企业才会达到盈亏平衡点。可用单位数或百分比表示：安全边际（单位） = 实际（或预算）销售单位 - 盈亏平衡销售单位。安全边际（百分比） = (安全边际 ÷ 实际销售单位) × 100。
To achieve a target profit, the required output is: Required Units = (Total Fixed Costs + Target Profit) ÷ Contribution per Unit.
为实现目标利润，所需产出为：所需单位数 = (总固定成本 + 目标利润) ÷ 单位边际贡献。
3. Profitability Ratios | 盈利能力比率
Gross profit margin measures the percentage of sales revenue remaining after paying
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