词典释义：
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The Six Sigma Black Belt should be able to compute the break even point for a project.
西格玛黑带应能计算出一个项目的得失平衡点。
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Some business may have better market place and earn higher profit whilst another business in the same industry may end up at break even point.
一些业务可能有更好的市场，获得更高的利润，而另一个业务在同一行业最终可能会一直处于亏损状态。
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Eventually a break even point is reached where the extra implementation cost of a given project is balanced by the global savings from reusing past projects.
最后会达到一个平衡点，在该位置，某项目的这种额外实施成本通过重用过去项目的整体储备而得以结余。
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This paper discusses the breakeven point engineering volume, break even point unit price, profit and operating safety ratio in the contract of drilling engineering.
探讨了钻井工程承包中盈亏平衡点工程量、平衡点单价、利润及经营安全率等问题。
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"Terminator 2" finally made $200 million, which was considered to be the break-even point for the picture.
《终结者2》的最终票房为两亿美元，被认为是收回了制作成本。
盈亏平衡点（Break Even Point,简称BEP）又称零利润点、保本点、盈亏临界点、损益分歧点、收益转折点。通常是指全部销售收入 等于全部成本时（销售收入线与总成本线的交点）的产量。以盈亏平衡点的界限，当销售收入高于盈亏平衡点时企业盈利，反之，企业就亏损。盈亏平衡点可以用销售量来表示，即盈亏平衡点的销售量；也可以用销售额来表示，即盈亏平衡点的销售额。