The break-even point can be defined as the point where total sales revenue equals total expenses, or as the point where total contribution margin equals total fixed expenses. 保本点可以定义为销售收入的总额等于费用总额的那一点,或是编辑利润等于固定费用的那一点。
The break-even point is the point at which sales revenue and costs are equal that is the profit is zero. 均衡点是指销售收入和成本相等即利润为零的产出水平。
Either approach to CVP analysis can be used to compute a company's break-even point-the sales level at which operat-ing income is zero. 本量利分析中的任何一种方法都能够计算出公司的保本点,即营业利润为零时的销售水平。
The break-even chart presents two curves: the input-output curve and a curve showing the income from sales. 损益平衡图呈现出两条曲线:输入―输出曲线以及显示销售收入的曲线。