TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
BREAK-EVEN POINT [2 records]
Record 1 - internal organization data 2008-01-22
Record 1, English
Record 1, Subject field(s)
- Financial and Budgetary Management
- Financial Accounting
Record 1, Main entry term, English
- break-even point
1, record 1, English, break%2Deven%20point
correct
Record 1, Abbreviations, English
- BEP 2, record 1, English, BEP
correct
Record 1, Synonyms, English
- breakeven point 3, record 1, English, breakeven%20point
correct
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
The level of operations of a business at which revenues equal expenses. It is usually expressed as the dollar volume of sales required to cover both fixed and variable expenses. 4, record 1, English, - break%2Deven%20point
Record number: 1, Textual support number: 1 OBS
break-even point: term reproduced from the CAPITAL Business Dictionary with the permission of LID Editorial Empresarial. 5, record 1, English, - break%2Deven%20point
Record 1, French
Record 1, Domaine(s)
- Gestion budgétaire et financière
- Comptabilité générale
Record 1, Main entry term, French
- seuil de rentabilité
1, record 1, French, seuil%20de%20rentabilit%C3%A9
correct, see observation, masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- point mort 1, record 1, French, point%20mort
correct, see observation, masculine noun
- chiffre d'affaires critique 2, record 1, French, chiffre%20d%27affaires%20critique
correct, masculine noun
- point d'équilibre 3, record 1, French, point%20d%27%C3%A9quilibre
correct
- point zéro 4, record 1, French, point%20z%C3%A9ro
correct, masculine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Niveau d'activité auquel l'entreprise réalise des produits d'exploitation égaux à ses charges d'exploitation. Le point mort est représenté par le chiffre des ventes (exprimé en monnaie ou en quantité) qui permet de recouvrer d'abord les charges variables puis les charges fixes. 2, record 1, French, - seuil%20de%20rentabilit%C3%A9
Record number: 1, Textual support number: 1 OBS
Ce n'est que lorsque la totalité des charges fixes a été couverte, grâce à la marge sur coûts variables, qu'un bénéfice peut être dégagé. 2, record 1, French, - seuil%20de%20rentabilit%C3%A9
Record number: 1, Textual support number: 2 OBS
point d'équilibre : terme extrait du CAPITAL Business Dictionary et reproduit avec l'autorisation de LID Editorial Empresarial. 5, record 1, French, - seuil%20de%20rentabilit%C3%A9
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Gestión presupuestaria y financiera
- Contabilidad general
Record 1, Main entry term, Spanish
- punto de equilibrio
1, record 1, Spanish, punto%20de%20equilibrio
correct, masculine noun
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
- punto muerto 2, record 1, Spanish, punto%20muerto
correct, masculine noun
- umbral de rentabilidad 3, record 1, Spanish, umbral%20de%20rentabilidad
correct, masculine noun
- punto crítico 4, record 1, Spanish, punto%20cr%C3%ADtico
masculine noun
Record 1, Textual support, Spanish
Record number: 1, Textual support number: 1 DEF
Cantidad de producción o de ventas a la que se igualan los ingresos con todos los costes asociados a su fabricación y distribución. 4, record 1, Spanish, - punto%20de%20equilibrio
Record number: 1, Textual support number: 1 OBS
punto crítico: término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial. 5, record 1, Spanish, - punto%20de%20equilibrio
Record 2 - internal organization data 2004-01-08
Record 2, English
Record 2, Subject field(s)
- Stock Exchange
- Investment
Record 2, Main entry term, English
- break-even point
1, record 2, English, break%2Deven%20point
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
Record 2, Textual support, English
Record number: 2, Textual support number: 1 DEF
A point where two strategies are equivalent. 2, record 2, English, - break%2Deven%20point
Record 2, French
Record 2, Domaine(s)
- Bourse
- Investissements et placements
Record 2, Main entry term, French
- niveau d'indifférence
1, record 2, French, niveau%20d%27indiff%C3%A9rence
masculine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
Record 2, Textual support, French
Record 2, Spanish
Record 2, Textual support, Spanish
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