1.
Fixed assets shall be accounted for at historical cost as ob-tained.
固定资产应按取得是的固定成本记帐。
2.
We classify costs as fixed, variable, or mixed.
我们将成本分为固定成本、变成本和混合成本。
3.
By behavior costs can be classified into variable costs and fixed costs.
按习性,成本可以分为固定成本和变动成本。
4.
In this chart the fixed costs are plotted paralleled to the variable costs. Thus the fixed cost line becomes the total cost line.
在这一图中,固定成本线与变动成本线平行,固定成本线就成了总成本线。
5.
In terms of value, break-even point = fixed costs÷sales/ (sales - variable costs)
以价值表示：均衡点=固定成本×收入／(收入－变动成本)
6.
An Analysis of Horizontal Mergers Considering Fixed Costs
考虑固定成本的横向兼并模型的分析
7.
CVP analysis assumes that costs can be accurately divided into fixed costs and variable costs.
CVP分析假设成本可以准确地分为固定成本和变动成本。
8.
The chart shows that the fixed costs are represented be the difference between the total cost line and the variable cost line.
从上图可以看出,固定成本即总成本线与变动成本线之间的差距。
9.
Committed fixed costs are caused primarily from having proper-ty, plant, eguipment, and key managerial personnel.
约束性固定成本是指由于拥有财产、工厂、设备或重要管理人员而形成的固定成本。
10.
If the fixed cost is less than the contribution, it is profit; if the fixed cost is greater than the contribution, it is loss.
如果固定成本小于边际贡献,这就是利润,如果固定成本大于边际贡献,这就是亏损。
11.
For example, a production worker may be paid a fixed salary (the fixed element) and a bonus based on output (the variable element).
例如,生产工人工资可以包括一块固定工资(固定成本)和按产量计算的奖金(变动成本)。
12.
If sales are zero.the maximal loss will be the amount of the fixed coats.
如果收入为零,最大的损失额即固定成本。
13.
In terms of units, Break-even point = fixed costs/contribution per unit
以数量表示：均衡点=固定成本／单位边际贡献
14.
gross domestic fixed capital formation
本地固定资本形成总额
15.
convert (assets) into fixed capital.
把资产转换成固定资本。
16.
own-account fixed capital formatio
自给性固定资本形成
17.
CPFF (cost plus fixed fee)
成本加固定费用价格
18.
The cost of production plus a fixed rate of profit.
成本加费生产成本加上固定的利息率