fixed cost音標為["f?kst k?st]，基本翻譯為“固定成本”，速記技巧為：固定成本=固定+成本。

Fixed cost 的英文詞源是拉丁語“fixus”，意為“固定的”。這個詞在英語中常用來表示固定成本，指的是在生產或提供服務之前就已確定的、不會隨著產量的變化而變化的成本。

變化形式：復數形式為 fixed costs 或 fixed expenses。

相關單詞：

1. Variable cost 可變成本：與產量或服務量相關，會隨著其變化而變化的成本。

2. Operating cost 運營成本：包括直接成本和間接成本，用于描述公司日常運營所需的成本。

3. Turnover cost 營業成本：通常用于描述公司營業額與成本之間的比率，包括固定成本和可變成本。

4. Residual income 殘余收入：指扣除所有固定成本和可變成本后，公司剩余的利潤。

5. Fixed asset 固定資產：指的是企業中不能隨意變賣或轉移的資產，如建筑物、機器設備等。

6. Fixed cost absorption rate 固定成本分攤率：用于衡量每個員工或部門應該承擔的固定成本的比例。

7. Fixed cost base 固定成本基礎：用于衡量公司或部門的總固定成本，通常用于評估其盈利能力或效率。

8. Fixed cost reduction 降低固定成本：是企業財務策略的一部分，旨在通過優化運營或控制支出來減少固定成本。

9. Fixed cost allocation 固定成本分配：用于將總固定成本分配給不同的部門或產品，以衡量其相對成本負擔。

10. Fixed cost ratio 固定成本比率：用于衡量公司的總成本中固定成本所占的比例，用于評估公司的穩定性和抗風險能力。

常用短語：

1. fixed expenses

2. fixed costs

3. recurring fixed costs

4. fixed asset costs

5. fixed overheads

6. fixed charges

7. fixed investment costs

例句：

1. The company has a fixed cost structure that includes rent, salaries, and maintenance expenses.

2. The fixed asset costs of the project are high, but the returns are expected to be significant as well.

3. Fixed charges are a significant burden for businesses that operate on a low profit margin.

4. Recurring fixed costs such as rent and utilities must be paid on a regular basis.

5. The company has been able to reduce its fixed costs by streamlining its operations and reducing overheads.

6. The fixed asset investments made by the company have paid off handsomely over the years.

英文小作文：

Fixed Costs and Variable Expenses in Business Operations

In business operations, there are two main types of expenses: fixed costs and variable expenses. Fixed costs are expenses that remain the same regardless of sales volume, such as rent, salaries, and maintenance expenses. Variable expenses, on the other hand, vary according to sales volume, such as product costs and marketing expenses.

Fixed costs are essential for business operations because they provide a baseline for the company"s operations. Without fixed costs, a business cannot operate on a consistent basis and may be at risk of closure if sales fall below a certain level. However, fixed costs can be a burden if they are too high and prevent the company from taking advantage of opportunities to increase sales.

On the other hand, variable expenses are more flexible and can be adjusted quickly to respond to changes in sales volume. By carefully managing variable expenses, businesses can maximize profits and minimize losses during periods of low sales.

Ultimately, the right mix of fixed costs and variable expenses depends on the specific business model and goals of the company. By carefully managing both types of expenses, businesses can achieve their objectives and grow sustainably over the long term.