Secondly, you will need to establish the break-even sales and volume activity levels.

第二， 你需要计算出达到盈亏平衡点的销售额和作业量水平。

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The break-even point is the sales volume at which the profit contribution has just covered the constant costs (variable costs having already been covered).

盈亏平衡点是指利润贡献被固定成本抵消(变动成本已被抵消)的销售量。

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The distance between the sales line and the total cost line at a volume below the break-even point represents losses that will occur for various output levels.

在均衡点以下的收入线与总成本线的差距表示各种产出水平下发生的亏损。

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