break even
break even — 慣用語
1. to complete a business activity or a period of trading with total income exactly
收支平衡
收入與成本相等，無盈虧
to complete a business activity or a period of trading with total income exactly matching total costs, so that you neither gain money nor lose money.
The online boutique broke even in its second year, covering all start-up costs.
這家網路商店在第二年達成收支平衡，涵蓋了所有創業成本。
intransitive: subject + break even + time phrase
Lakshmi calculated she needed to sell seventy handbags at her stall to break even.
Lakshmi 計算出她需要在攤位賣出七十個手提包才能達成收支平衡。
break even on + [cost/item]
After disappointing ticket sales, the film studio barely broke even on production costs.
由於票房不佳，這家電影公司在製作成本上幾乎只達成收支平衡。
If the restaurant keeps losing customers, it will struggle to break even this quarter.
如果這家餐廳繼續流失客人，這季將會難以達到收支平衡。
The publisher hoped the textbook would at least break even on its first edition.
出版社希望這本教科書至少在初版上能達成收支平衡。
- recoup costs
more active and deliberate — emphasises getting back money spent
- cover costs
more general — means earning enough to pay for expenses, not necessarily exactly breaking even
- make a profit
earn more than costs — the desirable opposite of breaking even
- make a loss
earn less than costs — worse than breaking even
文法句型
subject + break even
subject + be able to break even
subject + break even + on + [cost/item]
用法筆記
This is the most common use of 'break even'. The phrase is always used intransitively — you do not 'break even something'. If you need to mention the cost or activity, add 'on' (e.g., break even on the project). Frequently modified by adverbs such as 'barely', 'just', 'nearly', or 'almost' to show how close the outcome was.
常見錯誤
2. to reach a state in any activity where gains and losses, advantages and disadvan
打成平手
得失相當，無明顯優劣
to reach a state in any activity where gains and losses, advantages and disadvantages, or positive and negative factors are exactly equal, so that no side has an overall advantage.
Over the whole debate, the two candidates broke even — neither scored a decisive advantage.
整場辯論下來，兩位候選人打成平手，沒有人取得決定性的優勢。
figurative balance in a contest
The tennis players broke even on the final set, each winning exactly six games.
兩名網球選手在最後一盤打成平手，各贏了六局。
In the debate tournament, Wei High School and Tariq Academy broke even with identical scores.
在辯論錦標賽中，Wei 高中和 Tariq 學院打成平手，獲得完全相同分數。
Sofia and Mateo broke even in their ping-pong match after each won three games.
Sofia 和 Mateo 在桌球比賽中打成平手，兩人各贏了三局。
- draw (a match/game)
specifically for sports and competitions
- tie
common in American English for games and contests
文法句型
subject + break even
subject + break even + on + [measure]
用法筆記
Distinguish from sense 1 (NO PROFIT OR LOSS). Sense 2 is broader and non-financial — it applies to sports, debates, negotiations, or any situation where you compare opposing forces. If the context mentions money, Sense 1 is almost certainly intended.
常見錯誤
break even — 名詞
1. the moment or stage in a business or project when the total money earned equals
損益平衡點
無盈無虧的營運階段
the moment or stage in a business or project when the total money earned equals the total money spent so far, leaving the business with a net result of zero — no gain and no shortfall.
The start-up reached break-even six months ahead of schedule.
這家新創公司比預定時間早六個月達到損益平衡點。
verb + break-even: reach break-even
Benjamin estimated that break-even would come once the factory produced ten thousand units.
Benjamin 估計，工廠一旦生產一萬個單位就能達到損益平衡。
Beyond break-even, every extra phone case that Keiko sold brought pure profit to her small shop.
超過損益平衡點後，Keiko 每多賣一個手機殼都為她的小店帶來純利潤。
The financial report showed that the firm was still far from break-even after three years.
財務報告顯示，該公司在三年後仍遠未達到損益平衡。
Analysts calculated the break-even at two hundred subscriptions per month.
分析師計算出，損益平衡點是每月兩百個訂閱數。
- breakeven point
less common alternative spelling, especially in economics
- zero-profit point
more technical, used in accounting contexts
文法句型
reach break-even
approach break-even
be at break-even
break-even point
用法筆記
When used as a noun, 'break-even' is typically written with a hyphen. It is often used without an article ('reach break-even') but can take a definite article ('the break-even'). The phrase 'break-even point' is a common alternative with the same meaning.
常見錯誤
break even — 形容詞
1. used to describe a situation, price, period, or analysis in which the amount ear
損益平衡的
收支相等、無盈虧的
used to describe a situation, price, period, or analysis in which the amount earned is equal to the amount spent and there is no profit or loss.
The board reviewed the break-even analysis before approving the expansion plan.
董事會在批准擴張計畫之前，審閱了損益平衡分析報告。
break-even analysis — common business collocation
Andrei identified the break-even price for the handcrafted furniture at two hundred dollars per piece.
Andrei 算出這批手工家具的損益平衡價格是每件兩百美元。
The break-even period for the new café was estimated at fourteen months of operation.
這家新咖啡廳的損益平衡期預計為營運十四個月。
Investors asked for a clear break-even timeline before committing more funds to the project.
投資人在投入更多資金之前，要求看到明確的損益平衡時間表。
- cost-neutral
broader synonym used in project management and sustainability contexts
文法句型
break-even + noun
用法筆記
The adjective 'break-even' always appears before a noun (attributive position). You cannot say 'the situation is break-even' — use the idiom form instead ('the situation breaks even'). Common noun partners: 'point', 'analysis', 'price', 'period', 'timeline', 'scenario'.