1) break-even point
保本点
1.
On the Relationship Between DOL and Break-even Point;
论DOL与保本点的关系
2.
The prediction methods of varied products break-even point are compared and analyzed, relevant conclusion is drawn.
对多品种条件下产品保本点的预测方法进行了比较分析，并得出了相应结论，一般情况下应尽可能采用加权平均贡献毛益率法，这样得出的分析结果才更可靠。
2) Calculation Break-Even Point
预测保本点
1.
Several Methods of Calculation Break-Even Point are introduced in the paper,with detailed analysis,illustration and inquisition into Contribution Margin Method and coefficient Methed.
本文介绍了预测保本点的几种方法，着重对贡献毛益法、系数法进行详细的分析、说明、探讨，并对它们适用范围进行归纳汇总。
3) cash BEP
现金保本点
4) accounting BEP
会计保本点
1.
An enterprise makes long-term operating decision on the basis of cash flow model, for example, NPV, while it does short-term operating decision on the basis of analysis of accounting BEP, thus the long and short term decisions are separated with each other.
企业在进行项目经济评估即长期经营决策时大多基于现金流量模式,如净现值(NPV)模型;在进行短期经营决策时往往仅使用基于权责发生制的盈临界点分析即会计保本点分析,从而使得企业长期决策和短期决策相脱节。
5) financial BEP
财务保本点
6) break-even point method
保本点分析法
补充资料：保本
（～儿）保证本钱或资金不受损失：～保值。
说明：补充资料仅用于学习参考，请勿用于其它任何用途。
参考词条