cost

出处：按学科分类—经济 上海科学技术文献出版社《英汉金融新词库》第81页（1180字）

【词性】：n．

【释义】：

费用，成本

◇at cost按成本

‖cost absorption成本分摊cost accounting成本会计cost accounting cycle成本会计循环cost accounting department成本会计部门cost accounting standards成本计算标准cost and freight成本加运费价cost and insurance成本加保险费价格cost apportionment成本分配cost book成本账簿cost control of foreign exchange外汇成本管理cost audit成本审核cost classification成本分类cost clause成本条款cost control成本控制cost cutting成本削减cost effectiveness analysis成本－效益分析cost estimation估价cost incurred account实际费用账户cost index number成本指数cost insurance freight成本加保险费和运费价格，到岸价格cost item成本项目cost journal成本日记账cost ledger成本分类账cost of administration行政开支cost of borrowing借款费用cost of capital资本费用cost of debt举债成本cost of credit信贷费用cost of exchange and interest汇兑费用及利息支出cost of fixed capital固定资本价值cost of freight运费cost of living生活费用cost of living indexation工资指数化cost-of-living supplement生活津贴cost of maintenance维持费cost of management管理费cost of resales转卖成本cost of sales销售成本cost of sales account销售成本账cost of service劳务费cost outlay items成本支出项目cost plus pricing成本加利润计价法cost records成本登记cost sharing成本分摊cost standard成本标准cost transfer费用划拨cost under certainty确定的成本costs per pounds 100 output每100英镑的产品成本