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安全边际
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安全边际
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margin of safety
安全边际
正常销售量超过盈亏平衡点销售量的差额。反映正常销售量相对于盈亏平衡点还有多远的距离,衡量企业在保本的前提下,能够承受因销售额下降带来而不至于亏损的程度和企业抵御营运风险的能力。
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