An obvious explanation for the relationship is operational gearing; companies need a certain level of sales to cover their fixed costs and once that level is reached, margins rise substantially.

对此联系的最浅显解释便是经营杠杆。公司用于弥补固定成本的销售额是一定的，而达到该水平后，利润率将显著增长。

youdao

For those who introduce projects belong to the projects of the top 500 enterprises in the world, the reward is 3% of the total operational fixed assets investment for production purpose.

引进世界500强项目的，按实际到位生产经营性固定资产投资额的3%奖励。

youdao

Separating the non operational fixed assets should master the important principles, consider the factors such as the sizes, functions and conflicting analysis of them in an enterprise.

剥离时应把握重要原则，考虑被剥离非经营性固定资产在企业中的规模，作用和反面分析等因素。

youdao