固定开支 meaning in English

fixed charge
fixed expenditure
long term cost

A budget must allow for both regular and unforeseeable expenses .
一项预算应把固定开支和计划外开支都考虑在内。
After conversion , the bond will become common stock , and it will not be necessary for the corporation to pay it back , which will improve the financial structure of the corporation who issues the convertible bond
可转换公司债券在转换成公司普通股之前，企业支付的利息可作为固定开支，打入企业成本，避免缴纳企业所得税；而募股后的分红则必须从缴纳企业所得税后的净利润中支付。