支出差异指的是实际发生的固定间接费用与预算的固定间接费用之间的差额。
Spending Variance is the difference between the fixed overhead incurred and the fixed overhead budgeted.
即使在淡季，除了缴税和给官员及地方长老的灰色支出外，经营者也得上缴固定的费用。
Even in lean times operators have to pay fixed fees, along with taxes and shady incentives to officials and local elders.
如果你在城外养狗，也许是因为不用遛狗，固定的支出可以减少，但是当遇到特殊情况时，医疗保健费用将会增加。
With a dog outside of a city — meaning no dog walker — the fixed costs can be fairly low, but a family needs to have a cushion for those times when the medical care costs increase.
在商业场合，小费是必不可少的。商业招待费用中，小费是一笔固定的支出。即使服务是不合格的，也要记得给一些小费。
In a business setting, tipping is not optional. Consider tipping mandatory when it comes to business entertaining expenses. Even if service is substandard still leave at least some tip.
固定资产改良支出应按照受益期间摊销分期计入成本、费用。
Fixed assets is improved defray should according to during be benefited amortize in installment plan enter cost, charge.
固定资产改良支出应按照受益期间摊销分期计入成本、费用。
Fixed assets is improved defray should according to during be benefited amortize in installment plan enter cost, charge.
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