fixed charge

简明释义

上级管理费

英英释义

例句

1.The company has a fixed charge 固定费用 for its monthly service plan.

该公司对其月度服务计划收取<意>固定费用。

2.The fixed charge 固定费用 for electricity ensures that customers pay a basic fee each month.

电力的<意>固定费用确保客户每月支付基本费用。

3.When renting a car, there is often a fixed charge 固定费用 regardless of the mileage driven.

租车时，通常会有一个<意>固定费用，无论行驶多少英里。

4.The gym membership includes a fixed charge 固定费用 for access to all facilities.

健身房会员资格包括对所有设施的<意>固定费用。

5.In the lease agreement, there is a fixed charge 固定费用 for maintenance services.

在租赁协议中，有一项关于维护服务的<意>固定费用。

作文

In the world of finance, understanding various terms is crucial for making informed decisions. One such term that often comes up in discussions about business operations and financial management is fixed charge. A fixed charge refers to a type of expense or cost that remains constant regardless of the level of goods or services produced by a company. For instance, rent for a commercial space or salaries for permanent staff are considered fixed charges because they do not fluctuate with production levels. This stability can be advantageous for businesses as it allows them to predict their expenses more accurately and plan their budgets accordingly.When analyzing a company's financial health, understanding the distinction between fixed charges and variable costs is essential. Variable costs, unlike fixed charges, change in direct proportion to the volume of production. For example, the cost of raw materials will increase as more products are manufactured, while fixed charges like rent will remain unchanged. This differentiation helps businesses in strategic planning and operational efficiency.Moreover, managing fixed charges effectively can enhance a company’s profitability. By keeping these charges in check, a business can allocate more resources towards growth initiatives, such as marketing or research and development. Companies often strive to minimize their fixed charges during periods of economic downturn to maintain cash flow and ensure sustainability. For instance, some businesses may consider renegotiating lease agreements or exploring remote work options to reduce office space costs, thus lowering their fixed charges.Another important aspect of fixed charges is their impact on decision-making regarding financing. When a company takes on debt, lenders often assess the ratio of fixed charges to earnings before interest and taxes (EBIT) to determine the borrower’s ability to meet its obligations. A high ratio may indicate that a company has significant fixed charges, which could pose a risk to its financial stability if revenues fluctuate. Conversely, a lower ratio suggests that the company has more flexibility to manage its finances and respond to changes in the market.In summary, the concept of fixed charge plays a vital role in financial management and strategic planning within a business context. By understanding what fixed charges are and how they differ from variable costs, companies can make better-informed decisions that lead to improved financial performance. Whether it is through effective cost management or strategic financial planning, recognizing the significance of fixed charges can ultimately contribute to a company’s long-term success and stability.

固定费用是指企业在生产商品或提供服务的过程中，始终保持不变的支出或成本。例如，商业空间的租金或固定员工的工资被视为固定费用，因为它们不会随生产水平的变化而波动。这种稳定性对于企业来说是有利的，因为它使企业能够更准确地预测支出并相应地制定预算。在分析公司的财务健康状况时，理解固定费用和可变成本之间的区别至关重要。与固定费用不同，可变成本会随着生产量的增加而直接变化。例如，原材料的成本会随着产品的制造数量增加而增加，而固定费用如租金则保持不变。这种区分有助于企业进行战略规划和提高运营效率。此外，有效管理固定费用可以提升公司的盈利能力。通过控制这些费用，企业可以将更多资源分配给增长计划，如市场营销或研发。在经济低迷时期，企业通常努力减少固定费用以维持现金流并确保可持续发展。例如，一些企业可能考虑重新谈判租赁协议或探索远程办公选项，以降低办公空间成本，从而降低其固定费用。固定费用的另一个重要方面是其对融资决策的影响。当企业借款时，贷款方通常会评估固定费用与息税前利润（EBIT）之间的比率，以确定借款人偿还义务的能力。较高的比率可能表明企业有显著的固定费用，如果收入波动，这可能会对其财务稳定性构成风险。相反，较低的比率则表明企业在财务管理上具有更大的灵活性，能够应对市场变化。总之，固定费用的概念在企业财务管理和战略规划中发挥着至关重要的作用。通过了解固定费用的含义及其与可变成本的区别，企业可以做出更明智的决策，从而改善财务表现。无论是通过有效的成本管理还是战略财务规划，认识到固定费用的重要性最终都能促进企业的长期成功和稳定。