一般说来，发生营业费用支付的现金的确定要经过三次调整。
Generally, the cash payments for operating expenses are determined after three adjustments.
营业费用销售，一般性和管理。
固定成本包括设备折旧、利息费用、税金，以及一般营业费用，等等。 总固定成本是各项固定成本之和。
Hi, I am clueless as to how to calculate BEP when other operating expenses such as interest are involved.
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