📚 Year 12 OCR Business: Unit Test Mock Paper Analysis | OCR 12年级商务：单元测试模拟卷解析
Mock unit tests are an integral part of mastering OCR Year 12 Business. This article walks you through a sample mock paper, breaking down each question type, common pitfalls, and examiner expectations.
单元模拟测试是掌握OCR 12年级商务的关键环节。本文通过一套样卷，详细解析每类题型、常见错误及考官评分要求。
1. MC Q1: Partnership Advantage | 选择题1：合伙企业的优势
Question: Which of the following is an advantage of a partnership over a sole trader? A) Unlimited liability B) Shared decision-making C) Easy to set up D) Total control. The correct answer is B – shared decision-making. Partnerships bring together two or more owners, allowing them to combine diverse expertise and spread the workload, which often leads to better-informed decisions.
题目：以下哪项是合伙企业相对于个体经营者的优势？A) 无限责任 B) 共同决策 C) 易于设立 D) 全权控制。正确答案是B——共同决策。合伙企业汇集了两个或更多所有者，可以结合不同的专业知识并分担工作负担，这往往能促成更明智的决策。
Common mistake: Students often select C (easy to set up), but this is also true for sole traders. Option A (unlimited liability) is a disadvantage shared by both structures unless they form an LLP. Understanding legal structures helps avoid these traps.
常见错误：学生经常选择C（易于设立），但个体经营同样容易设立。选项A（无限责任）是两者共有的劣势，除非成立有限责任合伙企业。理解法律结构有助于避开这些陷阱。
2. MC Q2: Break-even Calculation | 选择题2：盈亏平衡点计算
Question: A business has fixed costs of £20,000, a selling price of £10 per unit and variable cost of £6 per unit. What is the break-even output? A) 2,000 units B) 3,333 units C) 5,000 units D) 10,000 units. Correct answer: C – 5,000 units.
题目：某企业固定成本为20000英镑，单位售价10英镑，单位变动成本6英镑。盈亏平衡产量是多少？A) 2000件 B) 3333件 C) 5000件 D) 10000件。正确答案：C——5000件。
Break-even output = Fixed Costs ÷ (Selling Price – Variable Cost per unit) = £20,000 ÷ (£10 – £6) = 5,000 units
盈亏平衡产量 = 固定成本 ÷ (售价 – 单位变动成本) = 20000 ÷ (10 – 6) = 5000件
Tip: Always subtract variable cost from selling price to find contribution per unit first. Many students incorrectly divide by total costs or confuse contribution with profit. Be precise with the formula.
技巧：务必先用售价减去变动成本计算出单位贡献。许多学生错误地除以总成本，或混淆了贡献与利润。公式必须准确。
3. MC Q3: Internal Source of Finance | 选择题3：内部融资来源
Question: Which of these is an internal source of finance? A) Bank overdraft B) Retained profit C
Published by TutorHao | Year 12 商务 Revision Series | aleveler.com
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