fixed charge的音標為["f?kst, ta?nd?] ，基本翻譯為“固定費用；固定電荷”，速記技巧為：固定費用記固定電荷。

Fixed charge英文詞源：

“fixed”意為“固定的”，“charge”意為“費用，收費”。因此，“fixed charge”意為“固定費用”。

變化形式：單數形式，沒有變化。

相關單詞：

1. Fixed assets固定資產：這個詞由“fixed charge”引申而來，表示企業中不能隨意變現的資產。

2. Fixed rate固定利率：這個詞由“fixed charge”引申而來，表示利率不會隨市場變化而變化的利率。

3. Fixed cost固定成本：這個詞由“fixed charge”引申而來，表示在一定期間內不會隨業務量變動而變動的成本。

4. Fixed assets ratio固定資產比率：這個詞由“fixed charge ratio”引申而來，表示企業固定資產占總資產的比例。

5. Fixed deposit定期存款：這個詞由“fixed charge”引申而來，表示存入銀行并約定一定利率的存款。

6. Fixed rate bond固定利率債券：這個詞由“fixed rate”引申而來，表示債券的利率是固定的。

7. Fixed price合同：這個詞由“fixed price”引申而來，表示合同中約定的價格是固定的。

8. Fixed assets investment固定投資：這個詞由“fixed investment”引申而來，表示企業或國家在固定資產上的投資。

9. Fixed interest rate固定利息：這個詞由“fixed interest”引申而來，表示利息是固定的，不會隨市場變化而變化。

10. Fixed exchange rate固定匯率：這個詞由“fixed exchange rate”引申而來，表示匯率是固定的，不會隨市場變化而變化。

固定費用（fixed charge）

短語：

1. fixed charges protection 固定費用保護

2. fixed charges account 固定費用賬戶

3. fixed charges basis 固定費用基礎

4. fixed charges basis accounting 固定費用基礎會計

5. fixed charges basis valuation 固定費用基礎估價

6. fixed charges basis of valuation 固定費用估價基礎

7. fixed charge ratio 固定費用比率

例句：

1. The company must pay fixed charges for its office rent and telephone services.

公司必須支付辦公租金和電話服務的固定費用。

2. The fixed charges on the property are calculated at a certain rate per square foot.

該物業的固定費用按每平方英尺一定費率計算。

3. The fixed charges on the building are covered by the rent received from the tenants.

大樓的固定費用由租戶的租金支付。

4. The fixed charges on the property are relatively low compared to the rental income.

與租金收入相比，該物業的固定費用相對較低。

5. The company has to pay a fixed charge for electricity each month, regardless of usage.

公司每月必須支付固定的電費，無論使用量如何。

6. The fixed charge coverage ratio is the ratio of the company"s cash and cash equivalents to its fixed charges.

固定費用覆蓋率是公司現金及現金等價物的比率。

7. The company"s fixed charge burden is relatively high, but it has sufficient cash flow to cover it.

公司的固定費用負擔相對較高，但有足夠的現金流來支付。

英文小作文：

Fixed Charges are a crucial part of running a business, whether it"s rent, utilities, or other expenses that are fixed and cannot be altered easily. For some businesses, fixed charges can be a significant burden, but for others, they are a necessary expense that helps maintain the running of the business.

When it comes to managing fixed charges, it"s important to have a clear understanding of what they are and how they are calculated. This will help you to budget appropriately and ensure that you have sufficient cash flow to cover them. Additionally, it"s essential to monitor your expenses regularly and make adjustments as necessary to ensure that you are staying within your budget and are able to maintain your business operations effectively.

By managing fixed charges effectively, you can ensure that your business remains profitable and sustainable over the long term.