了解企业的盈亏平衡点与流动资金Understanding Your Breakeven and Working Capital
目标  Objectives…
介绍Introductions
解释我们的作用Explanation of our role
注意事项与会议秩序Housekeeping

目标  Objectives…
掌握盈亏平衡点的概念及其计算方式To gain an understanding of breakeven points and calculations
学会计算本企业的盈亏平衡点To be able to apply breakeven calculations to your business
掌握流动资金的概念To gain an understanding of the concept of working capital
学会对本企业的流动资金进行简单的计算To be able to apply simple working capital calculations to your business

盈亏平衡点的定义What Is Breakeven?
盈亏平衡点是指在某一销售水平上，企业达到盈亏持平The Breakeven threshold is the level of sales at which the business makes neither a profit nor loss.