术语“盈亏平衡分析”的详细信息

英译术语:

break-even analysis

汉语语境:

盈亏平衡分析可以对项目的风险情况及项目对各个因素不确定性的承受能力进行科学地判断，为投资决策提供依据。传统盈亏平衡分析以盈利为零作为盈亏平衡点，没有考虑资金的时间价值，是一种静态分析，盈利为零的盈亏平衡实际上意味着项目已经损失了基准收益水平的收益，项目存在着潜在的亏损。把资金的时间价值纳入到盈亏平衡分析中，将项目盈亏平衡状态定义为净现值等于零的状态，便能将资金的时间价值考虑在盈亏平衡分析内，变静态盈亏平衡分析为动态盈亏平衡分析。

英语语境:

Break-even analysis can provide a scientific judgment according to the risk condition of project and the endurance capability of uncertain factors, and give evidence for the investment decision. The traditional break-even analysis takes the condition that the earning is zero as the break-even point. It does not take the time value of money into consideration. Therefore, it is a static analysis. Actually when the break-even point is on the point that the earning is zero, it means that the project has already lost the income on the fiducial level and has a potential loss. If the time value of money is taken into the break-even analysis and the break-even point of the project is set on the point that the net present value (NPV) is zero, it will turn the static analysis into a dynamic one for considering the time value of money in the break-even analysis.