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翰林教育的每一位老师都对学习抱有无比的热忱，既按严格的教学标准授课，又采用多样而富有启发的教学方法。他们既是尊重学生的倾听者，又是给予关爱的看护人;既是充满质疑精神的思考者，又是富有同情心的精神导师;既是本国语言与文化的传承者，又是具有国际视野的世界公民。

有需要学习Alevel商务的同学请注意，本期给大家带来一些Alevel商务概念公式，这些公式可以说是商务常考的考点，如果有面临大考的同学，赶紧来背熟它们吧！1. Acid Test Ratio速动比率（不考虑库存的比率）

Definition定义：A liquidity ratio that looks at whether a business can pay for current liabilities out of cash and near-cash assets (it ignores the value of stocks).

公式与例子：

2. Asset资产

Definition定义：Amounts owned by, or owed to a business.

3. Average rate of return (ARR)平均投资报酬率

Definition定义：A measure of the total accounting return from an investment project.

4. Statement of Financial Position (Balance Sheet)财务状况表（以前被称作资产负债表）

Definition定义：The financial statement that provides a snapshot of the assets and liabilities of a business at a particular date.

5. Capital Expenditure资本支出

Definition定义：Expenditure on assets which are intended to be kept in the business (e.g. IT systems, machinery) rather than sold or turned into products.

6. Corporation Tax公司税

Definition定义：The tax levied on the profits of companies. The percentage varies depending on the size of the profits earned; typically 20-30%.

7. Current Ratio流动比率

Definition定义：A simple and popular measure of liquidity that assess the ability of current assets (e.g. cash, stocks) to finance current liabilities (e.g. trade creditors).

8. Debentures债券

Definition定义：A long-term source of finance – a debenture is a form of bond or long-term loan issued by a company.

9. Depreciation折旧

Definition定义：An accounting estimate of the fall in value of a fixed asset over time.

10. Discount factor折现系数

Definition定义：The multiplication factor that converts a projected cost or benefit in a future year into its present value.

11. Dividend股息

Definition定义：Amounts paid to shareholders out of the profits earned by a company.

12. Fixed Asset固定资产

Definition定义：Assets such as property, equipment and vehicles that are intended to be retained and used in a business for more than one year.

13. Gearing杠杆比率

Definition定义：A ratio that focuses on the long-term financial stability and capital structure of a business. The gearing ratio measures the proportion of assets in a business that are financed by borrowing.

14. Good Will商誉（公司无形资产之一）

Definition定义：An intangible asset that can be included in a balance sheet = the difference between the net assets of a business acquired and the price paid for the business.

15. Income Statement损益表

Definition定义：A financial statement that summarises the trading results of a business over a specific period – usually one year.

16. Liability负债

Definition定义：Amounts owed by a business to others.

17. Liquidity流动性

Definition定义：The ability of a business to finance required payments to creditors.

18. Operating Profit营业利润

Definition定义：The profit earned by a business from its entire trading operations – stated before financing (e.g. interest) and tax.

19. Overtrading过度交易

Definition定义：Where a business suffers financial difficulties from expanding too quickly – usually suffering set-up losses and increased working capital.

20. Payback period投资回收期

Definition定义：The time it takes for a project to repay its initial investment.

21. Retained earnings留存收益

Definition定义：Profits earned by a business that are kept in the business rather than distributed as dividends.

22. Revenue Expenditure收益性支出

Definition定义：Spending on day-to-day operation of the business – e.g. paying for materials, staff costs, management salaries, advertising.

23. Rights Issue供股

Definition定义：The issue of new shares to existing shareholders in order to raise new finance. The new shares are usually offered at a significant discount to the existing share price to encourage take-up.

24. Share Capital股份资本（股本）

Definition定义：The amount invested into a company by shareholders.

25. Shareholder Return股东总回报

Definition定义：The rewards earned by shareholders = dividends paid to them + any increase in the value of their shares.

26. Trade Creditors应付账款

Definition定义：Amounts that a business owes to its suppliers.

27. Trade Debtors应收账款

Definition定义：Amounts that are owed to a business from its customers

28. Working capital营运资金

Definition定义：The net amount invested by a business to finance day-to-day trading: usually calculated as current assets less current liabilities.

以上就是给大家推荐的28个Alevel商务概念公式的总结了。作为一门非常实用和要求全面的学科，ALEVEL商务还是非常值得选的。

ALEVEL商务虽然不是特别难，但是同学们也不要掉以轻心哦，还是要找准高效率的学习方法才会容易得高分。想要ALEVEL成绩得A*吗？ALEVEL课程班了解一下。赶紧点击【预约试听】参加吧！

更多商务考试信息，点击

Alevel商务考点讲解之企业架构 记住这些特点想混要知识点都难

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