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| Chinese | English |
| 固定性配列法 | capital arrangement |
| 约束性固定成本 | committed fixed cost |
| 规划成本.，决策性固定成本 | managed cost (programed cost, discretionary fixed cost) |
| 选择性固定成本 | discretionary fixed cost |
| 非货币性资产交换取得的固定资产 | fixed assets acquired through the exchange of non-monetary assets |