安全边际是预计销售量（销售额）保本销售量（销售额）差。
The margin of safety isi the excess of expected sales over breakeven sales.
在企业盈利时，良好的销售状况、较低的保本销售量和债息可以减少企业收益的不确定性。
When the enterprise has earned surplus, the good sales stale, the lower break-even point and bond interest can reduce the enterprise earnings'uncertainty.
在一定条件下，利润贡献与广告成本的比值等于广告投入保本点的销售量。
Under certain conditions, the ratio between profit dedication and advertising cost should be equal to the point of equilibrium of advertising investment.
在一定条件下，利润贡献与广告成本的比值等于广告投入保本点的销售量。
Under certain conditions, the ratio between profit dedication and advertising cost should be equal to the point of equilibrium of advertising investment.
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