Breakeven is the point where a business is not making money and not losing money — money coming in exactly equals money going out. Below that point you lose; above it you start to profit.

Breakeven損益兩平 is是 the point where a business is not making money and not losing money一家公司不賺也不賠的那個點 money coming in exactly equals money going out進來的錢剛好等於出去的錢 Below that point在那個點以下 you lose你就是虧錢 above it在那個點以上 you start to profit你就開始賺錢

Imagine a coffee shop: rent, wages and beans cost the same each month whether you sell five cups or five hundred. There is a number of cups where the money from sales finally covers all of it. That number is breakeven. Anything after it is profit.

Imagine a coffee shop想像一家咖啡店 rent, wages and beans cost the same each month whether you sell five cups or five hundred不管你賣五杯還是五百杯，租金、薪水和咖啡豆的成本每個月都一樣 There存在 is a number of cups where the money from sales finally covers all of it一個杯數，賣到那個數字，銷售的錢才終於能打平所有成本 That number那個數字 is breakeven就是損益兩平點 Anything after it之後的部分 is profit就是利潤

The word is used as a noun ('We reached breakeven in the second year') and very often before another noun ('the breakeven point', 'breakeven analysis', 'a breakeven price'). Spelling moves around: you will see breakeven, break-even, and break even, and the hyphen form is the most common when it sits before a noun — 'the break-even point'. As two separate words it is a verb: 'We hope to break even this year', meaning to end up neither up nor down.

The word這個詞 is used as a noun可以當名詞用 ('We reached breakeven in the second year')（'We reached breakeven in the second year' 我們在第二年達到損益兩平） and very often before another noun也很常放在另一個名詞前面 ('the breakeven point', 'breakeven analysis', 'a breakeven price')（像'the breakeven point'損益平衡點、'breakeven analysis'損益平衡分析、'a breakeven price'損益平衡價） Spelling拼法 moves around會變來變去 you你 will see breakeven, break-even, and break even會看到breakeven、break-even，還有break even and the hyphen form is the most common when it sits before a noun放在名詞前面時最常見的是連字號那種寫法 — 'the break-even point'像'the break-even point' As two separate words拆成兩個詞的時候 it它 is a verb是動詞 'We hope to break even this year'（'We hope to break even this year' 我們希望今年打平） meaning to end up neither up nor down意思是最後不賺也不賠

It is a business and accounting word, so it belongs in reports, meetings and business classes rather than daily chat. But people do borrow it more loosely: after a night of card games you might say 'I broke even', meaning you went home with the money you came with.

It它 is a business and accounting word是商業和會計用詞 so it belongs in reports, meetings and business classes rather than daily chat所以比較常出現在報告、會議和商業課堂，而不是日常聊天 But不過 people人們 do borrow it more loosely確實也會比較鬆散地借用這個詞 after a night of card games一晚打牌之後 you你 might say 'I broke even'可能會說'I broke even'（我打平了） meaning you went home with the money you came with意思是你帶回家的錢跟你帶來的一樣多