fixed cost

fixed cost音标为["fɪkst kɒst]，基本翻译为“固定成本”，速记技巧为：固定成本=固定+成本。

Fixed cost 的英文词源是拉丁语“fixus”，意为“固定的”。这个词在英语中常用来表示固定成本，指的是在生产或提供服务之前就已确定的、不会随着产量的变化而变化的成本。

变化形式：复数形式为 fixed costs 或 fixed expenses。

相关单词：

1. Variable cost 可变成本：与产量或服务量相关，会随着其变化而变化的成本。

2. Operating cost 运营成本：包括直接成本和间接成本，用于描述公司日常运营所需的成本。

3. Turnover cost 营业成本：通常用于描述公司营业额与成本之间的比率，包括固定成本和可变成本。

4. Residual income 残余收入：指扣除所有固定成本和可变成本后，公司剩余的利润。

5. Fixed asset 固定资产：指的是企业中不能随意变卖或转移的资产，如建筑物、机器设备等。

6. Fixed cost absorption rate 固定成本分摊率：用于衡量每个员工或部门应该承担的固定成本的比例。

7. Fixed cost base 固定成本基础：用于衡量公司或部门的总固定成本，通常用于评估其盈利能力或效率。

8. Fixed cost reduction 降低固定成本：是企业财务策略的一部分，旨在通过优化运营或控制支出来减少固定成本。

9. Fixed cost allocation 固定成本分配：用于将总固定成本分配给不同的部门或产品，以衡量其相对成本负担。

10. Fixed cost ratio 固定成本比率：用于衡量公司的总成本中固定成本所占的比例，用于评估公司的稳定性和抗风险能力。

常用短语：

1. fixed expenses

2. fixed costs

3. recurring fixed costs

4. fixed asset costs

5. fixed overheads

6. fixed charges

7. fixed investment costs

例句：

1. The company has a fixed cost structure that includes rent, salaries, and maintenance expenses.

2. The fixed asset costs of the project are high, but the returns are expected to be significant as well.

3. Fixed charges are a significant burden for businesses that operate on a low profit margin.

4. Recurring fixed costs such as rent and utilities must be paid on a regular basis.

5. The company has been able to reduce its fixed costs by streamlining its operations and reducing overheads.

6. The fixed asset investments made by the company have paid off handsomely over the years.

英文小作文：

Fixed Costs and Variable Expenses in Business Operations

In business operations, there are two main types of expenses: fixed costs and variable expenses. Fixed costs are expenses that remain the same regardless of sales volume, such as rent, salaries, and maintenance expenses. Variable expenses, on the other hand, vary according to sales volume, such as product costs and marketing expenses.

Fixed costs are essential for business operations because they provide a baseline for the company"s operations. Without fixed costs, a business cannot operate on a consistent basis and may be at risk of closure if sales fall below a certain level. However, fixed costs can be a burden if they are too high and prevent the company from taking advantage of opportunities to increase sales.

On the other hand, variable expenses are more flexible and can be adjusted quickly to respond to changes in sales volume. By carefully managing variable expenses, businesses can maximize profits and minimize losses during periods of low sales.

Ultimately, the right mix of fixed costs and variable expenses depends on the specific business model and goals of the company. By carefully managing both types of expenses, businesses can achieve their objectives and grow sustainably over the long term.