Under which category should these items of expenditure be subsumed?

这些开销应归于哪一项?

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Many items of expenditure are part - fixed and part - variable and hence are termed semi - fixed or semi - variable costs.

许多项目的费用都是部分固定和部分变动的,因此被命名为半固定和半变动成本.

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However, there are a number of items of expenditure content of the cross.

但一些支出项目也存在交叉内容.

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