fixed charge

简明释义

固定费用

英英释义

例句

1.In our rental agreement, there is a fixed charge for parking, which amounts to 固定费用.

在我们的租赁协议中，停车有一项固定费用。

2.The monthly utility bill includes a fixed charge for maintenance, which is 固定费用.

每月的水电费账单中包括一项用于维护的固定费用。

3.The gym membership has a fixed charge that must be paid annually, which is 固定费用.

健身房会员资格有一项每年必须支付的固定费用。

4.The service provider adds a fixed charge to every invoice for administrative costs, referred to as 固定费用.

服务提供商在每个发票上添加一项固定费用以覆盖管理成本。

5.When calculating the total cost, remember to include the fixed charge for the subscription, which is 固定费用.

在计算总成本时，请记得包括订阅的固定费用。

作文

In the world of finance and accounting, understanding various terms is crucial for effective management and decision-making. One such term is fixed charge, which refers to a financial obligation that a company must pay regularly, regardless of its revenue or profit levels. This can include expenses such as rent, insurance premiums, or interest payments on loans. These charges are considered 'fixed' because they remain constant over a specific period and do not fluctuate with the company's operational performance. To illustrate the importance of fixed charges, consider a small business that leases office space. Every month, this business must pay a set amount for rent. This payment is a fixed charge because it does not change based on how much the business earns that month. If the business experiences a downturn in sales, it still has to meet the rental payment. This can create financial strain, especially if the business does not have sufficient cash flow to cover these fixed charges. Moreover, fixed charges play a significant role in financial analysis. Investors and analysts often look at a company's ability to cover its fixed charges when assessing its financial health. A common metric used is the fixed charge coverage ratio, which compares a company's earnings before interest and taxes (EBIT) to its fixed charges. A higher ratio indicates that the company is in a better position to meet its obligations, while a lower ratio may signal potential financial difficulties. In addition, understanding fixed charges is essential for budgeting and forecasting. Businesses need to account for these charges in their financial plans to ensure they have enough resources to cover them. This planning helps prevent cash flow issues and allows companies to allocate funds effectively. Furthermore, fixed charges can impact a company's creditworthiness. Lenders often evaluate a company's fixed charges when determining its risk profile. A company with high fixed charges relative to its earnings may be viewed as a riskier borrower, potentially leading to higher interest rates on loans or difficulty securing financing altogether. In conclusion, the concept of fixed charges is vital for businesses and investors alike. Understanding what constitutes a fixed charge and how it affects financial health can lead to better decision-making and strategic planning. As companies navigate the complexities of finance, recognizing the significance of fixed charges will enable them to maintain stability and growth in an ever-changing economic landscape.

在金融和会计的世界中，理解各种术语对于有效管理和决策至关重要。其中一个术语是固定费用，指的是公司必须定期支付的财务义务，无论其收入或利润水平如何。这可能包括租金、保险费或贷款利息等支出。这些费用被视为“固定”的，因为它们在特定时期内保持不变，并且不会随着公司的运营表现而波动。为了说明固定费用的重要性，考虑一家租赁办公空间的小企业。每个月，这家公司必须支付固定金额的租金。这个支付就是固定费用，因为它不会根据该月的营业额变化。如果企业在销售上出现下滑，它仍然必须满足租金支付。这可能会造成财务压力，特别是如果企业没有足够的现金流来覆盖这些固定费用。此外，固定费用在财务分析中也起着重要作用。投资者和分析师通常会关注公司的能力，以覆盖其固定费用，以评估其财务健康状况。一个常用的指标是固定费用覆盖比率，它将公司的息税前利润（EBIT）与其固定费用进行比较。较高的比率表明公司更好地满足其义务，而较低的比率可能预示着潜在的财务困难。此外，了解固定费用对于预算和预测至关重要。企业需要在其财务计划中考虑这些费用，以确保他们有足够的资源来覆盖它们。这种规划有助于防止现金流问题，并使公司能够有效分配资金。此外，固定费用可能影响公司的信用worthiness。贷方通常在确定公司的风险概况时评估其固定费用。相对于其收益而言，具有高固定费用的公司可能被视为风险较大的借款人，可能导致贷款利率更高或融资困难。总之，固定费用的概念对企业和投资者都至关重要。理解什么构成固定费用以及它如何影响财务健康可以带来更好的决策和战略规划。随着公司在金融复杂性中航行，认识到固定费用的重要性将使他们能够在不断变化的经济环境中保持稳定和增长。