break-even analysis [銀] 盈虧分析
A calculation of the approximate sales volume required to just cover costs, below which production would be unprofitable and above which it would be profitable.
一種銷售收入大致與成本持平的計(jì)算方法，在其之下將無(wú)利潤(rùn)，之上則可獲利。指用來(lái)描述固定成本、變動(dòng)成本以及利潤(rùn)等三者間關(guān)系的分析技術(shù)。
break-even point [證] 盈虧平衡點(diǎn)，保本點(diǎn)
1. The price at which an option's cost is equal to the proceeds acquired by exercising the option. 2. The price at which a securities transaction produces neither a gain nor a loss. 3. The volume of sales at which a company's net sales just equals its costs.
是指某證券交易價(jià)格無(wú)任何虧損或盈余發(fā)生時(shí)，則此價(jià)格即為損益平衡點(diǎn)。
break-even tax rate [銀] 盈虧平衡稅率 The tax rate at which a person, corporation or other entity would be indifferent about entering into a proposed arrangement or conducting a proposed transaction.
在此稅率下，個(gè)人，公司，或其他實(shí)體將在同等條件下進(jìn)入一個(gè)計(jì)劃中的交易活動(dòng)。
breakup value [銀] 破產(chǎn)清理價(jià)值，折賣價(jià)值 The value of a company if each of its parts were independent, publicly traded entities. Also called private market value (PMV).
以公司各部分為獨(dú)立，公開交易的實(shí)體而得到的公司價(jià)值，也叫私有市場(chǎng)價(jià)值。
bridge financing [房] 過(guò)渡融資 Financing extended to a person, company, or other entity, using existing assets as collateral in order to acquire new assets. Bridge financing is usually short-term. Also known as a "swing loan", a loan used to fill a gap in financing, often between the purchase of a new home and the sale of the old one. If the purchase closes before the sale, the home owner needs to borrow enough money to pay for the new house for the period of time before the equity in his old house comes available as a result of the completion of the sale.
提供給個(gè)人、公司或其他實(shí)體的融資，用現(xiàn)有資產(chǎn)作抵押來(lái)獲得新資產(chǎn)，多為短期。亦稱“swing loan”，用以填補(bǔ)再融資間空當(dāng)?shù)牡馁J款，經(jīng)常用于購(gòu)買新屋和賣出舊屋之間的時(shí)期。
備注：
[保]代表保險(xiǎn)，[房]代表房地產(chǎn)，[會(huì)]代表會(huì)計(jì)，[分]代表注冊(cè)財(cái)務(wù)分析師，[銀]代表銀行，[證]代表證券。
A calculation of the approximate sales volume required to just cover costs, below which production would be unprofitable and above which it would be profitable.
一種銷售收入大致與成本持平的計(jì)算方法，在其之下將無(wú)利潤(rùn)，之上則可獲利。指用來(lái)描述固定成本、變動(dòng)成本以及利潤(rùn)等三者間關(guān)系的分析技術(shù)。
break-even point [證] 盈虧平衡點(diǎn)，保本點(diǎn)
1. The price at which an option's cost is equal to the proceeds acquired by exercising the option. 2. The price at which a securities transaction produces neither a gain nor a loss. 3. The volume of sales at which a company's net sales just equals its costs.
是指某證券交易價(jià)格無(wú)任何虧損或盈余發(fā)生時(shí)，則此價(jià)格即為損益平衡點(diǎn)。
break-even tax rate [銀] 盈虧平衡稅率 The tax rate at which a person, corporation or other entity would be indifferent about entering into a proposed arrangement or conducting a proposed transaction.
在此稅率下，個(gè)人，公司，或其他實(shí)體將在同等條件下進(jìn)入一個(gè)計(jì)劃中的交易活動(dòng)。
breakup value [銀] 破產(chǎn)清理價(jià)值，折賣價(jià)值 The value of a company if each of its parts were independent, publicly traded entities. Also called private market value (PMV).
以公司各部分為獨(dú)立，公開交易的實(shí)體而得到的公司價(jià)值，也叫私有市場(chǎng)價(jià)值。
bridge financing [房] 過(guò)渡融資 Financing extended to a person, company, or other entity, using existing assets as collateral in order to acquire new assets. Bridge financing is usually short-term. Also known as a "swing loan", a loan used to fill a gap in financing, often between the purchase of a new home and the sale of the old one. If the purchase closes before the sale, the home owner needs to borrow enough money to pay for the new house for the period of time before the equity in his old house comes available as a result of the completion of the sale.
提供給個(gè)人、公司或其他實(shí)體的融資，用現(xiàn)有資產(chǎn)作抵押來(lái)獲得新資產(chǎn)，多為短期。亦稱“swing loan”，用以填補(bǔ)再融資間空當(dāng)?shù)牡馁J款，經(jīng)常用于購(gòu)買新屋和賣出舊屋之間的時(shí)期。
備注：
[保]代表保險(xiǎn)，[房]代表房地產(chǎn)，[會(huì)]代表會(huì)計(jì)，[分]代表注冊(cè)財(cái)務(wù)分析師，[銀]代表銀行，[證]代表證券。