以下为句子列表：
英文: Break-even analysis is often a key part of the entire CVP concept and it can give the manager many insights into the data with which he or she is working.
中文: 保本分析往往是整个本量利概念关键的部分，它能在经理人员处理有关数据时，给予他/她更多启示。
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英文: Either approach to CVP analysis can be used to compute a company's break-even point—the sales level at which operat-ing income is zero.
中文: 本量利分析中的任何一种方法都能够计算出公司的保本点，即营业利润为零时的销售水平。
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英文: For instance, operations managers often make use of break-even analysis to determine how much be produced and sold before a product becomes profitable.
中文: 例如，运营经理常常利用盈亏平衡分析来确定为使一个产品能盈利至少要生产和销售多大的数量。
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英文: Staff members can instantly retrieve and send images to off-campus doctors. “A big hospital clinic could reach the break-even point in cost savings in four or five years,” says Perry Sprawls, emeritus professor of radiology at Emory University.
中文: 美国艾茉利大学放射学荣誉退休教授史普拉斯说：「对大医院而言，仪器的成本在几年内就可以回收了。」
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英文: The break-even point can be defined as the point where total sales revenue equals total expenses, or as the point where total contribution margin equals total fixed expenses.
中文: 保本点可以定义为销售收入的总额等于费用总额的那一点，或是编辑利润等于固定费用的那一点。
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