a periodic charge that does not vary with business volume (as insurance or rent or mortgage payments etc.)
双语例句
用作名词 (n.)
Net profit or lasses on disposals of fixed assets arising from sale, obsolescence or damage shall be accounted for as non-operating income or expenses. 由于出售，报废或者毁损等净损失发生的固定资产清理净损益，应当计入营业外收入或者营业外支出。
A standard finance charge such as interest payments or late fee should be anticipated as the cost of borrowing money. 一个基本的财务费用如支付的利息或滞纳金都应当作为借款的支出预先考虑到。
