A: What are the variable costs?

A：什么是可变成本？

What are the variable costs?

什么是可变成本？

Variable costs result from using available capacity.

可变成本由使用可用生产量产生。

Why? Because it can convert fixed costs into variable costs.

为什么?因为它能把固定成本转化为可变成本。

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？

List some of your variable costs and describe why they are variable.

列出你的生意的固定成本和可变成本。

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。

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 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）。

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。

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。

Industrial manufacture in the East can be managed by reducing variable costs. It is more flexible in tough times than finance.

东方国家的工业生产可以通过减少变动成本进行管控，在困难时期，这些比金融更具有灵活性。

The letter "C" in the first equation refer to "Contribution". It means the differenCe between sales revenue and variable Costs.

第一个等式中的“C”是指边际贡献，它是指销售收入和变动成本之间的差额。

In this chart the fixed costs are plotted paralleled to the variable costs. Thus the fixed cost line becomes the total cost line.

在这一图中，固定成本线与变动成本线平行，固定成本线就成了总成本线。

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 break-even point is the sales volume at which the profit contribution has just covered the constant costs (variable costs having already been covered).

盈亏平衡点是指利润贡献被固定成本抵消(变动成本已被抵消)的销售量。

He therefore sees the rationale for separating ownership and management, since asset-light firms, having more variable costs, have more scope for efficiency gains.

他认为将酒店的运营管理和拥有权分离有其合理依据，因为在轻资产模式下，企业的运营成本更具弹性，因此也有更多的空间来提高效率，增加收益。

The UGI Committee is exploring a business model that includes fee-based registration and utilization, low cost of acquisition, and variable costs for higher level services.

UGI委员会正在发掘一种商务模式，其涵盖注册和使用费用、低价收购以及更高标准服务的各种费用几个方面。

The ratio which is used to indicate a company's ability to control its variable costs refers to the ratio of operating profit to turnover in a given accounting period. It is expressed as a percentage.

用来反映公司控制其可变成本的能力，指会计帐期内当期营运利润占当期销售总额的比率，通常以百分比表示。

These modular sets were explicitly designed to lower distribution costs and make it easy for distributors and customers to tailor the product for highly variable customer environments.

这些模块的设计思路是：可降低分销成本，利于分销商和顾客根据高度差异化的市场环境调整产品。

Buyers incur infrastructure costs as variable opex.

消费者所产生的基础设施成本作为可变的运营成本。

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。

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。

To control for the differences in operating costs attributed to varying bank size, a size variable, LOGA or the log of total assets, is included.

为了控制经营成本的差异归因于不同的银行规模，大小变量，洛加或总资产的记录，是包括在内。

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。

Variable material and labor costs that can be directly traced and allocated to a specific unit of production.

可直接追踪及分摊到具体生产部门的物料及人工成本。