A: What are the variable costs?
A：什么是可变成本？
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。
什么是可变成本？
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。
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）。
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。
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 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。
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。
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