BEC高级真题词汇解析：”bottom line”-商务英语学习网站-BEC备考网

Bottom line

Bottom line： The line in a financial statement that shows net income or loss. Bottom line refers to a company’s net earnings, net income or earnings per share (EPS). （损益表底线、账本盈亏结算线）

例句：Q：What key feature is provided by Indicater.com? A：advice which directly benefits the bottom line. { 例句出处：《剑桥BEC高级真题集第一辑：P41》}

翻译：问：Indicater.com提供了哪种重要的功能？答：他们的建议直接有益于账本盈亏结算线。

注：The term bottom line originally referred to the line at the bottom of a profit and loss account where the total amount of profit or loss was written. （bottom line 这一术语原指损益表中的末行数字，该数字表示盈利总额或亏损总额。）{ 出处：牛津英汉双解商务英语词典 }

扩展词汇：“The Bottom Line”

The bottom line refers to–>A. the most important thing that you have to consider or accept. （底线、基本论点、要点）; B. the lowest price that someone will accept. （可接受的最低价格、底价）

E.G. A：The bottom line is that we have to make a decision today. （最关键的是：我们今天必须作出决定。）

E.G. B：Two thousand, take it or leave it, and that’s my bottom line! （两千块，要不要随你了，这是我的底价了！）