You ask some simple questions: "What are our fixed and variable costs?"
你问点简单的问题：，我们的固定和可变开销又哪些？
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。
Therefore, in the short run, typically labor and materials costs are variable costs, while capital costs are fixed.
所以，在短期运行生产中，典型的生产力和原料的成本是可变成本，资本成本是固定成本。
Three methods are widely used to separate mixed costs into their fixed and variable elements.
三种方法被广泛使用于分离混合成本成为固定的和可变的元素。
There are not only direct costs but also fixed and variable cost when calculating cost of production.
在产品成本中不仅仅包括直接费用，而且还包括固定和变动间接费用。
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。
The coal production variable and fixed costs of a large coal group company are distinguished by using expert division and regressive analysis method.
分别采用专家界定法和回归分析法对某大型集团公司及所属矿山煤炭生产的变动成本与固定成本进行界定。
Fixed, variable, and mixed costs can be graphed as functions of their cost drivers.
固定、变、合成本可以以其成本动因的不同功能用图表表示。
The key is to determine what makes up fixed costs, such as the cost of a telephone, and variable costs, such as the cost of each phone call.
关键是确定什么组成固定成本，如电话机的成本，和变动成本，如每打一个电话的成本。
The fixed percentage or fixed fee is determined at the outset of the project, while variable fee and target estimates are used as an incentive to reduce costs by sharing any cost savings.
通过分摊任何可节约成本，特别是当变量和目标使用费用估计用作奖励来降低成本时，我们需要在这个项目开始时确定固定百分数或固定费用。
The fixed and variable elements of semi-variable costs can be determined by the high-low method .
在半变动成本中固定和变动的因素（成本）可以通过高低点法进行计算（测算）。
Many items of expenditure are part-fixed and part-variable and hence are termed semi-fixed or semi-variable costs.
许多项目的费用都是部分固定和部分变动的，因此被命名为半固定和半变动成本。
Many items of expenditure are part-fixed and part-variable and hence are termed semi-fixed or semi-variable costs.
许多项目的费用都是部分固定和部分变动的，因此被命名为半固定和半变动成本。
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