以下为句子列表：
英文: Discretionary fixed costs arise from periodic (usually yearly) budget decisions that reflect top management policies.
中文: 可自由处理固定成本产生于反映高层管理人员政策的定期（通常是一年）的预算决策。
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英文: Selling and delivery costs can be divided into both fixed costs like salesmen's salaries, and variable costs like package, transport, commission, advertising and sales trip expense, insurance premium and so on.
中文: 推销和运输成本包括固定成本，如推销员的薪水等，和可变成本，如包装费、运输费、佣金、广告费、推销旅行费、保险费等等。
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英文: The appropriate amounts of discretionary fixed costs are diffi-cult to determine with precision, so budgeted amounts often are based on traditions, rules of thumb, or industry customs.
中文: 准确地计量酌量性固定成本是不可能的，所以他们的预算通常根据传统、经验或行业惯例来确定。
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英文: The appropriate amounts of discretionary fixed costs are difficult to determine with precision, so budgeted amounts often are based on traditions, rules of thumb, or industry customs.
中文: 可控固定成本的适当金额很难精确地确定，因此预算金额通常是根据惯例，拇指规则（经验法则），或者行业习惯。
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