| 词汇 | 成本 |
| 释义 | 成本成本[chéng běn]1.■prime cost; cost; capitalized cost; final cost; first cost; self-cost:固定成本fixed cost;可变成本variable cost;间接成本indirect cost;生产成本production cost;直接成本direct cost;人工成本labour cost;经营成本operating cost;照成本卖sell at cost;这价格低于成本。The price is under first cost.我希望它在3年内赚回成本。I expect it to earn its cost in less than three years. 常用词组1.■成本报表 statement of cost of goods manufactured;2.■成本差额 cost differentials;3.■成本差异 cost variance (variation);4.■成本单 cost sheet;5.■成本单价 cost unit price;6.■成本单位 cost unit;7.■成本定率法 method of fixed percentage on cost;8.■成本对象 cost objective;9.■成本法 law of cost;10.■成本分配 cost distribution; cost allocation;11.■成本分析 {工管} cost analysis;12.■成本估计 cost estimate; cost estimating;13.■成本估价 valuation at cost;14.■成本估价法 cost method;15.■成本估算 cost estimation;16.■成本管理 management through costs;17.■成本耗损 cost depletion;18.■成本核算 cost accounting; cost keeping;19.■成本核算中心 cost accounting centre;20.■成本计算 calculation of net cost; cost account;21.■成本计算方法 method of cost accounting;22.■成本计算分步法 continuous process cost system;23.■成本计算分类法 class costing; products costing;24.■成本计算分批法 specific order cost system;25.■成本计算简单 [易]法 cost accounts on general books;26.■成本加固定附加费 cost-plus-a-fixed fee;27.■成本（加）运费价格 cost and freight (C. and F.);28.■成本加值 cost markup;29.■成本价格 cost price; prime cost;30.■成本价值 cost value;31.■成本降低率 rate of cost reduction;32.■成本会计 {工管} cost accounting;33.■成本利润率 rate of profit based on the cost of production; profit rate on costs;34.■成本膨胀 cost inflation;35.■成本收益 cost-benefit;36.■成本收益分析 cost-benefit analysis;37.■成本系数 cost coefficient;38.■成本效率 cost performance;39.■成本效率预算 cost-benefit analysis;40.■成本效益 cost efficiency;41.■成本-效益分析 cost-benefit analysis; cost-effect analysis;42.■成本项目 items of cost;43.■成本有效性 cost effectiveness;44.■成本增高 cost up;45.■成本账 cost accounts;46.■成本指数 cost index number;47.■成本资料 cost data |
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