成本与收入
Costs & Revenue
制作东西需要花钱（成本/开支）；卖东西能赚钱（收入）；如果收入比成本多，就是利润；如果成本比收入多，就是亏损。
It costs money to make things (costs/expenses); you earn money by selling them (revenue); if revenue is more than costs, that's profit; if costs are more, that's a loss
学习证据 / Evidence
- 用简单例子解释成本、收入和利润的意思
- 根据给定情境计算利润（例如：花3英镑买原料，蛋糕卖了8英镑，利润=5英镑）
- 解释如果成本高于收入会发生什么（你会亏损）
- Explain what costs, revenue, and profit mean using a simple example
- Calculate profit from a given scenario (e.g. spent £3 on ingredients, sold cakes for £8, profit = £5)
- Explain what happens if costs are higher than revenue (you make a loss)
评估问题 / Assessment
如果{{name}}花了4英镑买柠檬水摊的材料，又卖了10英镑的柠檬水，他们能说出自己赚了多少利润吗？
If {{name}} spent £4 on supplies for a lemonade stand and earned £10 selling lemonade, could they tell you how much profit they made?