看美剧学英语习语：Bottom line

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Bottom line: 1. The final line on a company's accounting statement that shows profit or loss that the company makes at the end of a given period of time after everything has been calculated. 2. the deciding or crucial factor; the essential point in a discussion or an argument; the most important thing that one must consider or accept; the most important factor that must be accepted, however reluctantly (不情愿地) or even you may not like it.

中文释义："bottom line"按字面意思来讲，是底线，或临界线。举个例子，一个商家花5元钱进的货，出价低于8元钱的买家一概不卖，那么这8元钱的售价就是他的底线价。“Bottom line”在正式商务语境则是指财务帐目表上最下面的一行或那一行上写的表示盈亏的数目。对公司来说，盈亏是大事，所以"bottom line"还有引申的意思为重要的，关键的，最核心的东西。例句：The bottom line is that it's not profitable. （最重要的一点是它无利可图。）