为了帮助大家理解《经济学人》和英语学习方面的能力提升,小编整理了《经济学人》常用词汇700多个,我们上次讲到经济学人词汇 Bond yield(011)(债券收益),即
债券收益是投资于债券所能获得的收益。文章源自西贝博客-https://qinghe.me/the-economist-common-vocabularies.html
其具体包括三个要素:文章源自西贝博客-https://qinghe.me/the-economist-common-vocabularies.html
- 票面规定的利息了;
- 在复利条件下,用所得利息再投资所得利息,即“利息的利息”;
- 债券到期前在流通市场出卖所得价差收入,或买进未到期债券在到期时所得偿还差收入。
今天我们来聊聊:收支平衡图,即:Break-even chart文章源自西贝博客-https://qinghe.me/the-economist-common-vocabularies.html
从经济学的角度来看,这个词又有以下几个名称:文章源自西贝博客-https://qinghe.me/the-economist-common-vocabularies.html
- 盈亏平衡图
- 保本图
- 盈亏临界图
- 损益两平图
- 收支平衡图
- 营业平衡图
Break-even point:文章源自西贝博客-https://qinghe.me/the-economist-common-vocabularies.html
The break-even point (BEP) in economics, business—and specifically cost accounting—is the point at which total cost and total revenue are equal, i.e. "even". There is no net loss or gain, and one has "broken even", though opportunity costs have been paid and capital has received the risk-adjusted, expected return. In short, all costs that must be paid are paid, and there is neither profit or loss.文章源自西贝博客-https://qinghe.me/the-economist-common-vocabularies.html
收支平衡点(英语:Break-Even Point),又称损益两平点、盈亏平衡点,即为总收入等于总成本之销货水准,亦是利润为零的销货水准,常用于管理会计的使用,是CVP分析中一项重要的指标。其意涵为企业之销货额(或量)至少要达到损益两平点,否则企业将发生亏损,反之,若企业销货额(或量)超过损益两平点,则能够获利。文章源自西贝博客-https://qinghe.me/the-economist-common-vocabularies.html
计算损益两平点常用的方法有三种:方程式法、边际贡献法和图解法。文章源自西贝博客-https://qinghe.me/the-economist-common-vocabularies.html
简单理解就是,你付出的钱到什么时候可能找到一个平衡点。文章源自西贝博客-https://qinghe.me/the-economist-common-vocabularies.html
举个例子:文章源自西贝博客-https://qinghe.me/the-economist-common-vocabularies.html
原文:Company ** Ltd. produces and sells the bags in the market and wants to conduct the break-even analysis of its business. The accountant in charge of the company determined that the fixed cost of the company consisting of salaries of the employees, rent cost, property tax, etc. will remain the same at $ 1,000,000.
翻译:某公司生产包并在市场中销售,希望对其业务进行收支平衡分析。公司会计负责人确定其公司的固定成本为100万美元(员工开支,租赁费用,物业税费等)。
这样讲解,理解了吗?
希望对大家的英语学习有所帮助。
更多关于:经济学人常用词汇700总结的内容,请查看:
《经济学人》常用词汇总结-absolute advantage(001)
《经济学人》常用词汇总结-adverse choice(002)
《经济学人》常用词汇总结-alternative cost(003)
《经济学人》常用词汇总结-arc elasticity of demand(004)
《经济学人》常用词汇总结-asymmetric information(005)
《经济学人》常用词汇总结-average cost(006)
《经济学人》常用词汇总结-average fixed cost(007)
《经济学人》常用词汇总结-average product(008)
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