break even

简明释义

1. 不赚不贴; 2. 打成和局;

英英释义

例句

1.To break even, we need to sell at least 100 units of our product.

为了盈亏平衡，我们需要至少销售100个产品。

2.After several months of operation, the new café finally broke even last week.

经过几个月的运营，新咖啡馆上周终于盈亏平衡了。

3.The company managed to break even this quarter, meaning they didn't make a profit or a loss.

公司在这个季度成功地盈亏平衡，这意味着他们没有盈利也没有亏损。

4.The startup hopes to break even within the first year of launching.

这家初创公司希望在启动的第一年内盈亏平衡。

5.If we can reduce costs, we might break even sooner than expected.

如果我们能降低成本，我们可能会比预期更早盈亏平衡。

作文

In the world of finance and business, the term break even refers to the point at which total revenues equal total costs, resulting in neither profit nor loss. Understanding this concept is crucial for anyone involved in entrepreneurship or investment. When a business reaches its break even point, it signifies a critical milestone; it indicates that the company has covered all its expenses and can now begin to generate profit. This understanding is vital for setting realistic financial goals and making informed decisions.To illustrate this concept, let’s consider a small coffee shop. The owner, Sarah, has invested a considerable amount of money into starting her business. She has fixed costs such as rent, utilities, and salaries, which must be paid regardless of how many cups of coffee she sells. Additionally, there are variable costs associated with each cup, including the price of coffee beans, milk, and other ingredients. To determine her break even point, Sarah needs to calculate her total costs and compare them to her revenue.Suppose Sarah's fixed costs amount to $2,000 per month, and the variable cost per cup of coffee is $2. If she sells each cup for $5, we can calculate her break even point using the following formula:Break Even Point (in units) = Fixed Costs / (Selling Price per Unit - Variable Cost per Unit)Plugging in Sarah’s numbers:Break Even Point = $2,000 / ($5 - $2) = $2,000 / $3 ≈ 667 cupsThis means that Sarah must sell approximately 667 cups of coffee each month to cover her costs. If she sells fewer than 667 cups, she will incur a loss. If she exceeds this number, she will start to make a profit. Understanding where this break even point lies allows Sarah to set sales targets and develop strategies to increase her customer base.Beyond just knowing the numbers, reaching the break even point has psychological implications for business owners. It can be a significant morale booster, as it represents a transition from merely surviving to thriving. Once a business breaks even, it can focus on growth and expansion rather than just survival. For instance, Sarah might consider introducing new products or marketing strategies to increase foot traffic and boost sales further.Additionally, understanding the break even analysis helps businesses prepare for fluctuations in the market. For example, if there is a sudden increase in the price of coffee beans, Sarah would need to reassess her costs and potentially raise her prices, which could affect her break even point. By regularly reviewing her financials and adjusting her strategy accordingly, she can ensure that her business remains viable in changing economic conditions.In conclusion, the concept of break even is not just a financial calculation; it is a fundamental principle that every entrepreneur should understand. It empowers business owners to make informed decisions, set achievable goals, and ultimately, strive for profitability. By keeping a close eye on their break even point, entrepreneurs like Sarah can navigate the challenges of running a business and position themselves for success in the competitive marketplace.

在金融和商业的世界中，术语盈亏平衡指的是总收入等于总成本的点，从而导致既没有利润也没有损失。理解这一概念对于任何参与创业或投资的人来说都是至关重要的。当一家公司达到其盈亏平衡点时，这标志着一个关键的里程碑；这表明公司已经覆盖了所有费用，现在可以开始产生利润。这种理解对于设定现实的财务目标和做出明智的决策至关重要。为了说明这一概念，让我们考虑一家小咖啡店的案例。店主莎拉在开办她的业务上投入了相当多的资金。她有固定成本，如租金、水电费和工资，这些无论她卖多少杯咖啡都必须支付。此外，每杯咖啡的变动成本，包括咖啡豆、牛奶和其他原料的价格，也需要考虑。为了确定她的盈亏平衡点，莎拉需要计算她的总成本，并将其与收入进行比较。假设莎拉的固定成本每月为2000美元，而每杯咖啡的变动成本为2美元。如果她每杯的售价为5美元，我们可以使用以下公式计算她的盈亏平衡点：盈亏平衡点（单位）= 固定成本 / （每单位售价 - 每单位变动成本）将莎拉的数字代入：盈亏平衡点 = 2000美元 / (5美元 - 2美元) = 2000美元 / 3美元 ≈ 667杯这意味着莎拉每月必须销售大约667杯咖啡才能覆盖她的成本。如果她销售少于667杯，她将遭受损失。如果她超过这个数字，她将开始盈利。了解这个盈亏平衡点的位置使莎拉能够设定销售目标并制定策略以增加客户基础。除了了解数字，达到盈亏平衡点还有心理上的影响。它可以成为企业主的重大士气提升，因为它代表了从仅仅生存到繁荣的转变。一旦一家企业实现盈亏平衡，它就可以专注于增长和扩展，而不仅仅是生存。例如，莎拉可能会考虑推出新产品或营销策略，以增加客流量并进一步提高销售。此外，了解盈亏平衡分析有助于企业为市场波动做好准备。例如，如果咖啡豆的价格突然上涨，莎拉需要重新评估她的成本，并可能提高价格，这可能会影响她的盈亏平衡点。通过定期审查财务状况并相应调整策略，她可以确保自己的业务在不断变化的经济条件下保持可行。总之，盈亏平衡的概念不仅仅是一个财务计算；这是每个企业家都应该理解的基本原则。它使企业主能够做出明智的决策，设定可实现的目标，并最终追求盈利。通过密切关注他们的盈亏平衡点，像莎拉这样的企业家可以应对经营企业的挑战，并在竞争激烈的市场中为成功铺平道路。