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1·A: What are the variable costs?

A：什么是可变成本？

2·What are the variable costs?

什么是可变成本？

3·Variable costs result from using available capacity.

可变成本由使用可用生产量产生。

4·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。

5·You ask some simple questions: What are our fixed and variable costs?

你问点简单的问题：，我们的固定和可变开销又哪些？

6·List some of your variable costs and describe why they are variable.

列出你的生意的固定成本和可变成本。

7·By behavior costs can be classified into variable costs and fixed costs.

按习性，成本可以分为固定成本和变动成本。

8·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。

9·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）。

10·Therefore, in the short run, typically labor and materials costs are variable costs, while capital costs are fixed.

所以，在短期运行生产中，典型的生产力和原料的成本是可变成本，资本成本是固定成本。