📚 Year 11 Cambridge IGCSE Business Key Terms Quick-Study Guide | 剑桥IGCSE商务关键术语速记指南
Welcome to the Year 11 Cambridge IGCSE Business key terms quick-study guide. Mastering the essential vocabulary is the foundation for exam success. This bilingual guide presents the most important terms alongside clear definitions in English and Chinese, covering business activity, ownership, marketing, operations, finance, people and the external environment, helping you build confidence for Paper 1 and Paper 2.
欢迎使用十一年级剑桥IGCSE商务关键术语速记指南。掌握核心词汇是考试成功的基础。这份双语指南列出了最重要的术语，并附有清晰的中英文定义，内容覆盖商业活动、企业所有权、市场营销、运营管理、财务、人力以及外部环境，帮助你在 Paper 1 和 Paper 2 中建立信心。
1. Business Activity and Key Concepts | 商业活动与关键概念
Business: an organisation that produces goods or services to satisfy needs and wants.
企业：生产商品或服务以满足需求和欲望的组织。
Need: a good or service essential for living, such as water and food.
需求：维持生活所必需的商品或服务，如水和食物。
Want: a good or service that people desire but is not essential for survival, like a luxury watch.
欲望：人们希望得到但并非生存必需的商品或服务，例如豪华手表。
Scarcity: the basic economic problem that unlimited wants cannot be met with limited resources.
稀缺性：基本经济问题，即无限的欲望无法用有限的资源来满足。
Added value: the difference between the selling price of a product and the cost of bought-in materials and components.
附加值：产品售价与外购材料和零部件的成本之间的差额。
Entrepreneur: a person who organises, operates and takes the risk for a new business venture.
企业家：组织、经营并为新商业项目承担风险的人。
Opportunity cost: the next best alternative given up by choosing another item.
机会成本：因选择某一项而放弃的次优选择。
Factors of production: land, labour, capital and enterprise, which are combined to produce goods and services.
生产要素：土地、劳动力、资本和企业才能，它们被组合起来生产商品与服务。
附加价值 = 售价 − 外购材料与零部件成本
Added value = Selling price − Cost of bought-in materials and components
2. Economic Sectors and Public/Private Enterprise | 经济部门与公共/私营企业
Primary sector: industries that extract raw materials directly from the earth, such as farming, fishing and mining.
初级产业：直接从自然界获取原材料的行业，如农业、渔业和采矿业。
Secondary sector: industries that manufacture goods and process raw materials into finished products, such as car assembly and food processing.
次级产业：将原材料加工为制成品的制造业，如汽车组装和食品加工。
Tertiary sector：提供服务的行业，如零售、银行、教育和旅游。
Tertiary sector: industries that provide services, such as retail, banking, education and tourism.
De-industrialisation: the decline in the importance of the secondary sector in an economy and the growth of the tertiary sector.
去工业化：经济中次级产业的重要性下降而第三产业增长的过程。
Public sector: organisations owned and controlled by the government, such as state schools and national health services.
公共部门：由政府拥有和控制的组织，如公立学校和公共医疗服务。
Private sector: businesses owned and controlled by individuals or shareholders, aiming to make a profit.
私营部门：由个人或股东拥有和控制、以营利为目标的企业。
Privatisation: the transfer of public sector organisations to the private sector.
私有化：将公共部门组织转交给私营部门的过程。
Mixed economy: an economic system containing both public and private sector organisations.
混合经济：同时包含公共部门和私营部门组织的经济体系。
| Sector | 部门 | Example | 例子 |
| Primary 初级产业 | Farming, fishing, mining 农业、渔业、采矿 |
| Secondary 次级产业 | Car manufacturing, clothing factory 汽车制造、服装厂 |
| Tertiary 第三产业 | Retail, banking, tourism 零售、银行、旅游 |
3. Business Ownership and Organisation | 企业所有权与组织形式
Sole trader: a business owned and controlled by one person, who has unlimited liability.
独资经营者：由一人拥有和控制的企业，承担无限责任。
Partnership: a business owned by two or more people who share capital, profits and unlimited liability under a partnership agreement.
合伙企业：由两人或以上共同拥有、按合伙协议共享资本与利润并承担无限责任的企业。
Private limited company: a company whose shares cannot be sold to the general public, shown by the letters Ltd.
私人有限公司：股份不能向公众出售的公司，名称后标注 Ltd。
Public limited company: a company whose shares can be bought and sold on the stock exchange, shown by the letters plc.
上市公司：股份可在证券交易所买卖的公司，名称后标注 plc。
Unlimited liability: the owner is personally responsible for all business debts and may have to sell personal assets.
无限责任：业主需以个人财产对企业全部债务负责，可能被迫变卖个人资产。
Limited liability: shareholders can only lose the amount of capital they invested, not their personal assets.
有限责任：股东最多损失其投资的资本，不会牵涉个人财产。
Franchise: a business that buys the right to use another firm's name, products and brand in return for a fee and royalties.
特许经营：以加盟费和权利金换取使用另一家企业名称、产品和品牌权利的企业。
Joint venture: two or more businesses share the cost, risk and profit of a project while remaining separate companies.
合资企业：两家或以上企业共同分担某一项目的成本、风险与利润，但各自仍为独立公司。
Multinational company: a business that operates in more than one country.
跨国公司：在多个国家开展经营的企业。
4. Business Objectives and Stakeholders | 企业目标与利益相关者
Business objective: a target that a business sets for itself, such as survival, profit, growth or market share.
企业目标：企业为自己设定的目标，如生存、利润、增长或市场份额。
Profit maximisation: making the highest possible profit by raising revenue or reducing costs.
利润最大化：通过提高收入或降低成本来实现尽可能高的利润。
Market share: the percentage of total market sales held by one business or product.
市场份额：某家企业或产品在市场总销售额中所占的百分比。
市场份额 = （企业销售额 ÷ 市场总销售额）× 100
Social objective: a goal that benefits society or the environment, such as reducing waste or paying fair wages.
社会目标：有益于社会或环境的目标，如减少浪费或支付公平工资。
Stakeholder: any individual or group with an interest in the activities and decisions of a business.
利益相关者：对企业的活动与决策有利益关系的个人或群体。
Stakeholder conflict: a disagreement between stakeholder groups because satisfying one group reduces the benefits of another.
利益相关者冲突：由于满足某一群体利益会减少另一群体利益而产生的分歧。
Shareholder: an owner of shares in a company who receives dividends and votes at the annual general meeting.
股东：公司股份的持有者，可获得股利并在年度股东大会上投票。
5. Marketing: Market Research and the Marketing Mix | 市场营销：市场调研与营销组合
Marketing: the process of identifying, anticipating and satisfying customer needs profitably.
市场营销：识别、预测并有利可图地满足顾客需求的过程。
Market segment: a group of customers with similar characteristics, such as age, income, gender or location.
市场细分：具有相似特征（如年龄、收入、性别或地区）的顾客群体。
Primary research: collecting new data directly for a specific purpose, using surveys, interviews or observation.
一手调研：为特定目的直接收集新数据，方法包括问卷、访谈或观察。
Secondary research: using data that already exists, such as government statistics or company reports.
二手调研：使用已存在的数据，如政府统计数据或公司报告。
Marketing mix: the four Ps of product, price, place and promotion, used together to meet customer needs.
营销组合：产品、价格、渠道与促销四个 P 的组合，共同用于满足顾客需求。
Product life cycle: the stages a product passes through: development, introduction, growth, maturity and decline.
产品生命周期：产品经历的阶段：研发、引入、成长、成熟与衰退。
Penetration pricing: setting a low price when launching a product to attract customers quickly.
渗透定价：新产品上市时定低价以迅速吸引顾客。
Price skimming: setting a high price when launching a product to gain high profits from early buyers.
撇脂定价：新产品上市时定高价，从早期买家那里获取高额利润。
Branding: giving a product a name, logo and identity that customers recognise and trust.
品牌化：为产品赋予顾客能够识别并信任的名称、标识和形象。
6. Operations Management: Production and Quality | 运营管理：生产与质量
Job production: producing one unique item at a time to meet an individual customer's requirements.
单件生产：一次生产一件独特产品以满足个别顾客的要求。
Batch production: producing a limited number of identical items together before switching to another product.
批量生产：一次生产一批相同的产品，然后转为生产另一种产品。
Flow production: continuous production of standardised products on a moving line.
流水线生产：在移动生产线上连续生产标准化产品。
Lean production: reducing waste in time, materials and effort while maintaining output.
精益生产：在保持产出的同时减少时间、材料和人力上的浪费。
Just-in-time (JIT): holding very low stock levels because materials arrive only when they are needed for production.
准时制生产（JIT）：只在生产需要时才让材料到货，因而保持极低的库存水平。
Productivity: the output produced per unit of input, such as per worker or per hour.
生产率：单位投入（如每位工人或每小时）所生产的产出。
Economies of scale: the fall in average cost as output increases.
规模经济：随着产量增加，平均成本下降。
Quality control: checking products at the end of production and removing faulty items.
质量控制：在生产结束时检查产品并剔除次品。
Quality assurance: building quality into every stage of the production process so faults are prevented, not just detected.
质量保证：把质量意识贯穿生产每个环节，从预防缺陷而非仅检测缺陷。
生产率 = 产出 ÷ 投入 | 单位成本 = 总成本 ÷ 产量
7. Financial Information and Accounting | 财务信息与会计
Revenue: the total income from sales, calculated as price multiplied by quantity sold.
营业收入：销售带来的总收入，等于价格乘以销售量。
Cost of sales: the direct cost of the goods that were sold during the period.
销售成本：本期已售出商品的直接成本。
Gross profit: revenue minus cost of sales.
毛利润：营业收入减去销售成本。
Net profit: gross profit minus all other expenses, such as rent, wages and interest.
净利润：毛利润减去所有其他费用，如租金、工资和利息。
Income statement: a financial statement showing revenue, costs and profit over a period of time.
损益表：反映一段时期内收入、成本与利润的财务报表。
Statement of financial position: a statement showing what a business owns (assets) and owes (liabilities) on a particular date.
财务状况表：反映企业在某一特定日期拥有（资产）与欠付（负债）情况的报表。
Current assets: assets a business expects to turn into cash within twelve months, such as inventory and trade receivables.
流动资产：预计在十二个月内变现的资产，如存货和应收账款。
Current liabilities: debts due to be paid within twelve months, such as trade payables and overdrafts.
流动负债：需在十二个月内偿还的债务，如应付账款和透支。
Depreciation: the fall in value of a fixed asset over time because of wear and tear or obsolescence.
折旧：固定资产因磨损或过时随时间而价值下降。
Cash flow forecast: a plan of expected cash inflows and outflows over future months.
现金流量预测：对未来数月预计现金流入与流出的计划。
毛利润率 = （毛利润 ÷ 营业收入）× 100 | 流动比率 = 流动资产 ÷ 流动负债
8. Sources of Business Finance | 企业融资来源
Internal finance: money raised from inside the business, such as retained profit or the sale of unwanted assets.
内部融资：来自企业内部的资金，如留存利润或出售闲置资产。
Retained profit: profit kept in the business instead of being paid out to owners.
留存利润：留在企业内部而不分配给所有者的利润。
Bank loan: a sum of money borrowed for a fixed period and repaid with interest in regular instalments.
银行贷款：借入约定期限的资金，按固定分期偿还并支付利息。
Bank overdraft: an agreement allowing a business to spend more than it holds in its current account, up to a limit.
银行透支：允许企业在活期账户余额之外支出一定限额的协议。
Share issue: selling new shares to raise permanent capital, usually only possible for limited companies.
发行股份：出售新股以筹集永久资本，通常只有有限公司才能采用。
Debenture: a long-term loan to a company that pays a fixed rate of interest and is repaid on a set date.
公司债券：向公司提供的长期贷款，支付固定利率并在约定期限偿还本金。
Leasing: renting an asset such as machinery or vehicles instead of buying it outright.
租赁：以租用方式使用机器或车辆等资产，而非直接购买。
Trade credit: buying supplies now and paying the supplier at a later agreed date.
商业信用：先取得供应商货物，在约定的较晚日期付款。
Crowdfunding: raising small amounts of money from many people, usually through an online platform.
众筹：通过线上平台向众多支持者募集小额资金。
| Type | 类型 | Typical use | 典型用途 |
| Short term 短期 | Overdraft, trade credit 透支、商业信用 |
| Long term 长期 | Loan, share issue, debenture 贷款、发行股份、债券 |
9. People in Business: Organisation and Motivation | 企业中的人：组织与激励
Organisational chart: a diagram showing the structure of a business, who reports to whom and how work is divided.
组织结构图：展示企业结构、汇报关系与工作分工的图表。
Span of control: the number of employees who report directly to one manager.
管理幅度：直接向某位管理者汇报的员工人数。
Chain of command: the route through which instructions pass from senior managers down to junior employees.
指挥链：指令从高层管理者传递到基层员工的路径。
Delegation: passing authority to a subordinate to carry out a task while keeping responsibility for the result.
授权：将完成某项任务的权力交给下属，但最终责任仍由授权者承担。
Autocratic leadership: a style where the manager makes decisions alone and expects them to be followed without discussion.
专制型领导：管理者独自决策并要求下属无条件执行的领导风格。
Democratic leadership: a style where employees are consulted and their ideas are considered before decisions are made.
民主型领导：决策前征询员工意见并考虑其想法的领导风格。
Laissez-faire leadership: a style where employees are given freedom to make their own decisions.
放任型领导：给予员工较大自主权、由其自行决策的领导风格。
Financial motivator: a reward such as pay, bonus, commission or piece rate that encourages employees to work harder.
财务激励：工资、奖金、佣金或计件工资等促使员工更努力工作的报酬。
Non-financial motivator: a reward such as job rotation, promotion, praise or greater responsibility.
非财务激励：轮岗、晋升、表扬或更大责任等非金钱激励方式。
Labour turnover: the proportion of employees who leave a business over a period of time.
员工流动率：一定时期内离开企业的员工比例。
员工流动率 = （离职员工数 ÷ 平均员工总数）× 100
10. External Environment and Government Influence | 外部环境与政府影响
Externality: a side effect of business activity on third parties, which may be positive (such as new jobs) or negative (such as pollution).
外部性：企业经营活动对第三方产生的附带影响，可能是正面的（如新增就业），也可能是负面的（如污染）。
Sustainability: operating in a way that meets present needs without damaging the ability of future generations to meet theirs.
可持续性：在不损害后代满足其需求能力的前提下满足当代需求的经营方式。
Business ethics: moral principles that guide how a business treats employees, customers, suppliers and the community.
商业伦理：指导企业如何对待员工、顾客、供应商与社区的道德原则。
Globalisation: the growing international trade and integration of markets, which creates both opportunities and competition.
全球化：国际贸易和市场一体化不断加强，既带来机遇也带来竞争。
Exchange rate: the value of one currency in terms of another, which affects the price of exports and imports.
汇率：一种货币相对于另一种货币的价值，会影响出口与进口的价格。
Interest rate: the cost of borrowing money, which affects loans, investment and consumer spending.
利率：借入资金的成本，会影响贷款、投资与消费者支出。
Taxation: money collected by the government, such as corporation tax on profits and indirect taxes on goods.
税收：政府征收的款项，如对企业利润征收的公司税和对商品征收的间接税。
Subsidy: a payment from the government to a business to lower its costs and encourage output.
补贴：政府给予企业的款项，以降低其成本并鼓励增加产出。
Inflation: a sustained rise in the general price level, which raises business costs and reduces consumer purchasing power.
通货膨胀：一般物价水平的持续上涨，会提高企业成本并削弱消费者购买力。
11. Exam Technique and Quick Revision Tips | 考试技巧与速记方法
Command word: the verb in an exam question, such as identify, describe, explain, analyse, discuss or evaluate, which shows the depth of answer required.
指令词：考题中的动词，如指出、描述、解释、分析、讨论或评价，它决定了作答所需的深度。
Application: using the details of the case study, such as the business name and the figures given, instead of writing general theory.
情境应用：使用案例中的具体信息，如企业名称和所给数据，而不是只写通用理论。
Analysis: explaining how and why something happens and what the effect on the business is.
分析：解释某事如何发生、为何发生，以及对企业产生什么影响。
Evaluation: weighing up arguments and reaching a supported judgement, often needed for the highest marks.
评价：权衡各方论点并得出有依据的判断，通常是获得最高分所必需的。
Knowledge: the ability to state accurate definitions and business terms clearly.
知识：能够清晰准确地陈述定义与商务术语。
- Start every topic with a 20-term flashcard set. | 每个主题先做一套 20 个术语的卡片。
- Test yourself with the English term facing up, then say the Chinese meaning aloud. | 先看英文术语，再大声说出中文含义。
- Redo any wrong term after one day, three days and one week.
广告 / Sponsored剑桥国际IGCSE商科(2020考纲版)Cambridge IGCSE and O Level Business St…商科 备考教辅 · 正版现货 · 与本文内容相关查看详情 / View on Taobao参考价 ¥253.0
更多咨询请联系16621398022（同微信）
备考资讯每日更新，关注不错过考纲变化 · 科目分析 · 学习方法
在微信里长按二维码识别关注
或截图后用「扫一扫 → 相册」选择本图公众号：tutorhao