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From: MDBG CC-CEDICT Chinese-English Dictionary 漢英字典

 收支平衡點 [ㄕㄡ ㄓ ㄆㄧㄥˊ ㄏㄥˊ ㄉㄧㄢˇ; shou1 zhi1 ping2 heng2 dian3]
 break-even point