損そん益えき分ぶん岐き点てんそんえきぶんきてんMeanings1nounbreak-even pointBusiness term for the point where total revenue equals total costs, resulting in neither profit nor loss.新しん製せい品ひんの損そん益えき分ぶん岐き点てんを計けい算さんする。Calculate the break-even point for the new product.売うり上あげが損そん益えき分ぶん岐き点てんを超こえた。Sales exceeded the break-even point.