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| English | Chinese |
| capital cost | 投资值 |
| capital cost | 资本成本 (股份公司每年为公司债券，优先股及普通股所支付的股息与利息等) |
| cost item to be financed from working capital | 从流动资金开支的各项费用 |
| cost of capital | 投资值 |
| cost of capital | 基建费 |
| preproduction capital costs | 投产前资本支出 (包括：开办费和资本筹集费 (preliminary and capital issue expenditures)、建厂前调研费 (expenditures for preparatory studies), 建厂前费用 (pre-production expenditures)、试运转及交工投产费用 (trial runs)) |
| user cost of capital | 资本的使用者成本 |