找金融词汇 来路透金融词典
固定成本 - Guding chengben
不会随生产或销售量的增减而变动的成本，如利息费用、保险费及租金等。 与固定成本相对的是可变成本(variable costs)，如原材料和劳动力成本，这些成本随生产或销售水平的升降而变动。
Fixed Costs
Company costs such as interest charges, insurance and rent, which do not vary with the level of production or sales. On the other hand, variable costs, such as raw materials and labour, do change with the level of production or sales.
