第二部分，通过对欧洲足球俱乐部球员转会价值计量现状的调查，探讨了以俱乐部的损益平衡点为基础对球员价值进行计量问题。
In the second part , through the investigation of the present condition of valuation for changing club membership in Europe , I discussed the feasibility of applying the club 's break-even point to value the price of ball players .
损益平衡点