[, ] () the level of sales at which a company or a piece of business earns just enough money to pay for its costs and does not make a profit or a loss 盈亏平衡点◆We estimate it will take a year to reach break-even point. 我们估计要达到盈亏平衡点还需要一年时间。◆Revenues for 2005 are well below the estimated break-even point of €1 billion. 2005 年的收入远远低於预计的 10 亿欧元的盈亏平衡点。