📚 Year 11 Eduqas Business: Formulas & Theorems Quick Reference | 11年级 Eduqas 商务公式定理速查手册
This quick reference handbook brings together the essential formulas, ratios and key calculations for Year 11 Eduqas GCSE Business. It covers revenue, costs, profit, contribution, break-even, profitability, liquidity, efficiency and market metrics so that you can revise efficiently and apply each formula accurately in the exam.
本速查手册汇集了 11 年级 Eduqas GCSE 商务课程所需的核心公式、比率和关键计算。内容涵盖收入、成本、利润、贡献、盈亏平衡、盈利能力、流动性、效率与市场指标，帮助你高效复习并在考试中准确应用每个公式。
1. Revenue and Profit | 收入与利润
Businesses calculate total revenue to measure income generated from selling goods or services before any costs are deducted. Revenue is sometimes called turnover or sales revenue.
企业计算总收入，是为了衡量销售商品或服务所产生的收入，此时尚未扣除任何成本。收入有时也被称为营业额或销售收入。
Total Revenue = Selling Price per Unit × Quantity Sold
总收入 = 单位售价 × 销售数量
Profit is the financial gain that remains after total costs are subtracted from total revenue. If total costs are higher than total revenue, the business makes a loss.
利润是从总收入中扣除总成本后剩余的财务收益。如果总成本高于总收入，企业就会亏损。
Profit = Total Revenue – Total Costs
利润 = 总收入 – 总成本
In exam questions, always check whether the figures refer to a single unit or the whole business, and make sure the time period is consistent, such as per month or per year.
在考试题中，务必检查数据指的是单件产品还是整个企业，并确保时间周期一致，例如按月或按年计算。
2. Costs and Contribution | 成本与贡献
Costs are classified as fixed costs, which do not vary with output in the short run, and variable costs, which change directly with output. Total costs combine both.
成本分为固定成本和可变成本。短期固定成本不随产量变化，可变成本则随产量直接变化。总成本是两者之和。
Total Costs = Fixed Costs + Variable Costs
总成本 = 固定成本 + 可变成本
Contribution per unit shows how much each unit sold contributes towards covering fixed costs and then generating profit. It is a key figure for break-even and profit planning.
单位贡献表示每售出一单位产品对覆盖固定成本和创造利润的贡献金额。它是盈亏平衡和利润规划的关键数据。
Contribution per Unit = Selling Price – Variable Cost per Unit
单位贡献 = 售价 – 单位可变成本
Total contribution is contribution per unit multiplied by the quantity sold. After fixed costs are deducted from total contribution, the result is profit.
总贡献等于单位贡献乘以销售数量。从总贡献中扣除固定成本后，结果就是利润。
Total Contribution = Contribution per Unit × Quantity Sold
Profit = Total Contribution – Fixed Costs
总贡献 = 单位贡献 × 销售数量
利润 = 总贡献 – 固定成本
3. Break-even and Margin of Safety | 盈亏平衡与安全边际
Break-even is the level of output at which total revenue equals total costs, so the business makes neither profit nor loss. The break-even formula uses contribution per unit.
盈亏平衡是指总收入等于总成本的产量水平，此时企业既不盈利也不亏损。盈亏平衡公式使用单位贡献。
Break-even Output = Fixed Costs ÷ (Selling Price per Unit – Variable Cost per Unit)
盈亏平衡产量 = 固定成本 ÷（单位售价 – 单位可变成本）
Margin of safety measures how far actual sales are above the break-even point. A larger margin of safety means the business can absorb falling sales before making
更多咨询请联系16621398022（同微信）
或截图后用「扫一扫 → 相册」选择本图