其中有些成本是固定的，如房租和其他的一些电费单等；而另一些成本则是变动的。
Some costs will be fixed (e.g. rent, and some bills) - others will fluctuate.
按习性，成本可以分为固定成本和变动成本。
By behavior costs can be classified into variable costs and fixed costs.
经营杠杆计量的是企业经营成本中固定成本而非变动成本所占比重，固定成本比重往往影响企业的经营风险水平。
Operating gearing is a measure of the extent to which a firm's operating costs are fixed rather than variable as this affects the level of business risk in the firm.
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