The break-even point of a company can be defined as the accounting period that generates enough revenue to cover all of a company's expenses for that accounting period. If, for example, a company has total monthly expenses prior to any taxes of $100, that company's break-even point...
The first part of the paper presents a new methodological approach to the break even point concept. It offers a solution to an essen-tial problem of interpreting such concepts as conversion break even point", contractual product" and contractual unit". The purpose of...
盈亏平衡点(BEP,Break-evenPoint):企业盈利与亏损的转折点,这一点上,销售收入(扣除销售税金与附加)等于总成本费用,刚好盈亏平衡。 · 盈亏平衡点的表达形式有多种,可以用产量、产品售价、单位可变成本和年总固定成本等绝对量表示,也可以用某些相对值表示。
A. 收支平衡点 B. 破产点 C. 盈利点 D. 亏损点 相关知识点: 试题来源: 解析 A。“break-even point”常见释义为“收支平衡点”,是指企业收入和成本相等的经营状态。选项 B“破产点”通常用“bankruptcy point”;选项 C“盈利点”可表述为“profit point”;选项 D“亏损点”常用“loss point”。反馈...
盈亏平衡点(Break Even Point,简称BEP)盈亏平衡点(Break Even Point，亦称保本点、盈亏分离点)，它是指企业经营处于不盈不亏状态所须达到的业务量(产量或销售量)，即销售收入等于总成本，是投资或经营中的一个很重要的数量界限。
收支平衡点的计算公式:BEP = TFC/(SUP - VCUP) BEP = 收支平衡点(Break-even Point) TFC = 总固定成本(Total Fixed Costs) VCUP = 单位变动成本(Variable Costs per Unit of Production) SUP = 单位产品价格(Selling Price Per Unit of Production) ...
A company may express a break-even point in dollars of sales revenue or number of units produced or sold. No matter how a company expresses its break-even point, it is still the point of zero income or loss. To illustrate the calculation of a break-even point watch the following video ...
结果1 题目The "break-even point" in business is when: A. Revenues equal expenses B. A company has the highest profit C. A company has the highest loss D. A company's stock price doubles 相关知识点: 试题来源: 解析 A 反馈 收藏 ...
收支平衡点的计算 公式： BEP = TFC/(SUP - VCUP)BEP = 收支平衡点（Break-even Point）TFC = 总固定成本（Total Fixed Costs）VCUP = 单位变动成本（Variable Costs per Unit of Production）SUP = 单位产品价格（Selling Price Per Unit of Production）...
什么是盈亏平衡点(Break-even Point)? 什么是盈亏平衡点(BEP)? 盈亏平衡点是指证券的市场价格等于原始成本的价格水平。对于期权交易,盈亏平衡点是期权买方必须达到的市场价格,以避免在行使期权时出现亏损。对于看涨期权买方而言,盈亏平衡点是执行价格加上已支付的溢价,而对于看跌期权卖方来说,盈亏平衡则是执行价格减去...