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Queries can contain different types of key figures: Restricted KF, Calculated KF and formulas. Below is an explanation of each.
Calculated Keyfigure
If you want to add one more field in reporting point of view, that means for example you have employee salary and sales-commision two key figures are there;
Formula
A formula is local to a query while a calculated Keyfigure is global. When u create a formula it is available for only for that Query. Calculated KeyFigure is applicable across all Queries on same InfoProvider. A Formula doesnt have Technical name where as CKF must have. All the formula functions from formula builder will be available while creating a formula where as only few of the formula functions are available for CKF.