| English | Chinese |
| aboriginal cost | 原始成本 |
| absorbed cost | 已负担成本 |
| absorbed cost | 归入成本 |
| acceptance of an order at below cost prices | 接受低于成本的订货单 |
| accounting cost control | 会计成本监督 |
| accounting cost control | 会计成本管理 |
| acquisition cost | 展业费 |
| actual cost system | 实际费用制度 |
| actuarial cost | 精算费用 |
| additional cost | 追加成本 |
| additional cost | 额外费用 |
| adjusted historical cost | 调整后历史成本 |
| administration cost | 管理费 |
| aggregate cost of coverage | 承保总值 |
| amortized cost | 摊余成本 |
| aquisition cost | 招揽成本 |
| back-stopping cost | 支助费用 |
| basic cost | 基额成本 |
| basic standard cost | 基准成本 |
| basic standard cost | 基本标准成本 |
| benefit-cost ratio | 利益成本比率 |
| bond Issue cost | 债券发行成本 |
| bond Issue cost | 债券发行费用 |
| book cost | 账面成本 |
| bunched cost | 整批成本 |
| burning cost | 超额赔款分保合同赔款数额 |
| buying cost | 购入原价 |
| C & F cost and freight | 货价加运费价格 |
| capacity cost | 足量资本 |
| carrying cost | 存储成本 |
| carrying cost | 财产维持费 |
| carrying cost | 流动成本 |
| carrying cost | 储囤成本 |
| C.I. F and W cost, insurance, freight and war risks | 货价、保险费 |
| C.I. F and W cost, insurance, freight and war risks | 运费加战争险在内的价格 |
| C.I. F and W cost, insurance, freight and war risks | 到岸价加战争险价 |
| C.I.F. and C. cost, insurance, freight and commission | 货价、保险费、运费加佣金在内的价格 |
| C.I.F. and C. cost, insurance, freight and commission | 到岸价加佣全价 |
| C.I.F. value in foreign currency cost, insurance and freight value in foreign currency | 用外币计算的货价、保险费加运费价 |
| C.I.F. value in foreign currency cost, insurance and freight value in foreign currency | 外币起岸价格 |
| circulation cost | 流通费用 |
| class cost system | 分类成本制度 |
| combined cost and general ledger | 联合成本及普通分类账 |
| common cost | 联合成本 |
| common cost | 共同费用 |
| common cost | 共同成本 |
| complete cost | 总成本 |
| constant cost | 固定成本 |
| constant cost | 固定费用 |
| constant cost | 不变成本 |
| contractual printing cost | 订约承印费 |
| controllable cost | 可控制成本 |
| conversion cost | 加工成本 |
| cost account | 成本会计 |
| cost accountant | 成本会计员师 |
| cost accounts | 成本账户 |
| cost adjustment | 成本调整 |
| cost allowed in general average | 列入共同海损的费用 |
| cost and benefit analysis | 成本收益分析 |
| cost and freight | 成本加运费价格 |
| cost and freight | 货价加运费的价格 |
| cost and freight | 货价加运费价格 |
| cost and freight | 离岸加运费价 |
| cost and freight | 运费在内条件价格 |
| cost and freight included | 货价运价在内 |
| cost and freight included | 货价包括运费 |
| cost and freight included | 货价运费在内 |
| cost and freight invoice | 货价及运费发票 |
| cost and freight price | 货价及运费价格 |
| cost and insurance | 货价加保险费在内的价格 |
| cost and insurance | 成本加保险价 |
| cost and insurance | 保险费在内条件价格 |
| cost and insurancer | 保险费在内的货价 |
| cost applied account | 实支费用账 |
| cost audit | 成本审计 |
| cost-based pricing | 成本基础计价法 |
| cost basis | 成本基础制 (of accounting) |
| cost basis | 按成本进账制 (of accounting) |
| cost basis | 成本基础 (of accounting) |
| cost-benefit analysis | 成本利得分析 |
| cost-benefit analysis | 成本收益分析 |
| cost-benefit evaluation | 成本收益估价 |
| cost-benefit evaluation | 成本利得估价 |
| cost-benefit ratio | 成本利得比率 |
| cost-benefit ratio | 成本收益比率 |
| cost-benefit studies | 成本收益对比的研究 |
| cost-benefit studies | 成本利得对比的研究 |
| cost center | 成本项目 |
| cost center | 成本中心 |
| cost classification | 成本分类 |
| cost clerk | 成本记录员 |
| cost coefficient | 成本系数 |
| cost crude | 成本原油 |
| cost crude | 成本油股本油 |
| cost data | 成本资料 |
| cost department expense | 成本部费用 |
| cost depletion | 成本损耗 |
| cost differentials | 成本差额 |
| cost differentials | 成本差异 |
| cost distribution | 分配成本 |
| cost distribution | 成本摊配 |
| cost distribution | 成本分析 |
| cost effective | 花费收到最大实效 |
| cost-effective method | 费用低廉的方法 |
| cost efficiency | 成本效率 |
| cost estimates | 费用概算 |
| cost factor | 费用因素 |
| cost finding | 成本归纳 |
| cost finding | 成本计算 |
| cost fluctuation | 成本变动 |
| cost formula | 成本公式 |
| cost free | 免费奉送 |
| cost free | 免费 |
| cost freight and commission | 运费与佣金 |
| cost freight and commission | 货价 |
| cost freight and insurance | 到岸价格 |
| cost freight and insurance | 运费及保险费在内价 |
| cost freight and insurance | 货价 |
| cost, freight and interest | 货价，运费与利息 |
| cost freight price | 交货收款价 |
| cost guide for health building | 卫生医疗建筑工程造价指标 |
| cost incurred account | 实际费用账 |
| cost index number | 成本指数 |
| cost inflation | 成本价格膨胀 |
| cost information | 成本信息 |
| cost information | 成本资料 |
| cost, insurance and freight | 货价、保险费加运费在内的价格 |
| cost, insurance and freight | 到岸价 |
| cost, insurance and freight | 成本、保险费加运费价 |
| cost, insurance and freight | 保险费在内条件价格 |
| cost, insurance and freight | 运费 |
| cost, insurance and freight | 到岸价格成本、保险费加运费价 |
| cost, insurance and freight terms | 成本、保险费、运费条件 (C.I.F. terms) |
| cost, insurance, freight and commission | 到岸价格加佣金 |
| cost, insurance, freight and commission | C.I.F. and C成本、保险费、运费加佣金价到岸价格加佣金价 |
| cost, insurance, freight and commission | 到岸价格加佣金价成本、保险费、运费加佣金价 |
| cost, insurance, freight and exchange | 到岸价格加汇费成本、保险费、运费加汇费价 |
| cost, insurance, freight and exchange | C.I.F. and E成本、保险费、运费加汇费价到岸价格加汇费价 |
| cost, insurance freight and exchange | 到岸价格加汇费价成本、保险费、运费加汇费价 |
| cost, insurance, freight and interest C.I.F. and I | 成本、保险费、运费加利息价到岸价格加利息价 |
| cost, insurance, freight and exchange interest | 到岸价加汇费利息价 |
| cost, insurance, freight and exchange interest | 货价，保险费、运费加汇费利息在内的价格 |
| cost, insurance, freight and interest | 到岸加利息价格［成本加保险费、运费及利息后的 价格］ |
| cost, insurance, freight and interest | 到岸价格加利息价成本、保险费、运费加利息价 |
| cost, insurance, freight and war risk | 战争险在内的到岸价 |
| cost, insurance, freight and war risks C.I.F. and W | 成本、保险费、运费加战争险价到岸价格加战争险价 |
| cost, insurance, freight and war risks | 到岸价加兵险战争险在内价 |
| cost, insurance, freight and war risks | 到岸价格加战争险价成本、保险费、运费加战争险价 |
| cost, insurance, freight by plane | 货价，保险加空运费在内价 |
| cost, insurance, freight by plane | 成本、保险费加空运费价 |
| cost, insurance, freight cleared | 到岸价加结关费用价 |
| cost, insurance, freight cleared C.I.F. cleared | 成本、保险费、运费加结关费用价到岸价格加结关费用价 |
| cost, insurance, freight cleared | 到岸价格加结关费用价成本、保险费、运费加结关费用价 |
| cost, insurance, freight commission and interest C.I.F. and I | 成本、保险费、运费加佣金及利息价到岸价格加佣金及利息价 |
| cost, insurance, freight, commission and interest | 到岸价加佣金及利息价 |
| cost, insurance, freight, commission and interest | 到岸价格加佣金及利息价成本、保险费、运费加佣金及利息价 |
| cost, insurance, freight duty paid | 到岸价加关税的价 |
| cost, insurance, freight duty paid | 成本、保险费、运费加关税价 (C.I.F. duty paid) |
| cost, insurance, freight ex ship's hold | 到岸轮船仓底交货价成本、保险费、运费至轮船仓底交货价 |
| cost, insurance, freight, exchange and port of destination | 到岸价加汇费及到达目的港价 |
| cost, insurance, freight ex-ship's hold | 到岸轮船仓底交货价 |
| cost, insurance, freight ex-ship's hold | 到岸轮船舱底交货价 |
| cost, insurance, freight ex-ship's hold C.I.F. ex ship's hold | 成本、保险费、运费、至轮船舱底交货价到岸轮船舱底交货价 |
| cost, insurance, freight inland waterway C.I.F. inland waterway | 成本、保险费、运费加内河运费价到岸价格加内河运费价 |
| cost, insurance, freight inland waterway | 到岸价加内河运费价 |
| cost, insurance, freight inland waterway | 到岸价格加内河运费价成本、保险费、运费加内河运费价 |
| cost, insurance, freight landed terms | 到岸价加卸货价 |
| cost, insurance, freight landed terms C.I.F.landed terms | 贸成本、保险费、运费加卸货价到岸价格加卸货价 |
| cost, insurance, freight landed terms | 到岸价格加班轮条件成本、保险费、运费加班轮条件 |
| cost, insurance, freight liner terms C.I.F. liner tenns | 成本、保险费、运费加班轮条件到岸价格加班轮条件 |
| cost, insurance, freight liner terms CIF liner terms | 到岸价加班轮费用价 |
| cost, insurance, freight net | C.I.F. net成本、保险费加运费净价到岸价格净价 |
| cost, insurance, freight net | 货价、保险费加运费净价 |
| cost, insurance, freight net | 到岸价净价 |
| cost, insurance, freight net | 到岸价格净价成本、保险费、加运费净价 |
| cost, insurance, freight under ship's tackle | 货价、保险费、运费至轮船吊钩下交货价 |
| cost, insurance, freight under ship's tackle C.I.F. under ship's tackle | 成本、保险费、运费至轮船吊钩下交货价到岸轮船吊钩下交货价 |
| cost, insurance, freight under ship's tackle | 到岸轮船吊钩下交货价 |
| cost, insurance, freight under ship's tackle | 到岸轮船吊钩下交货价成本、保险费、运费至轮船吊钩下交货价 |
| cost，insurance，freight，interst and port of destination CIFI port of destination | 到岸价加利息及目的壻价 |
| cost journal | 成本日记账 |
| cost laid down | 成本支出 |
| cost ledger | 成本分类账 |
| cost less depreciation | 成本减折旧 |
| cost manual | 成本会计规程 |
| cost measurement system | 成本核定制度 |
| cost memo | 成本通知单 |
| cost of by-product | 副产品销售成本 |
| cost of clean air | 清洁空运的代价 |
| cost of common services | 一般服备成本 |
| cost of funds | 基金费用 |
| cost of further processing | 再加工成本 |
| cost of goods available for sale | 备售商品成本 |
| cost of labor | 人工成本 |
| cost of to manufacture | 制造成本 |
| cost of marketing | 运銷成本 |
| cost of marketing | 销售成本 |
| cost of marketing | 运销成本 |
| cost of mobility | 就业的代价 |
| cost of preferred stock | 优先股成本 |
| cost of services | 劳务费 |
| cost of the Bank's average outstanding borrowings | 世界银行未清偿借款的平均费用 |
| cost of transfer | 转移费用 |
| cost of transportation | 运输成本 |
| cost of transportation | 运费 |
| "cost or market" | 成本或市价 |
| cost out | 估算或预定价格 |
| cost per ordering | 每次发单成本 |
| cost-plus | 签订合同时成本以外加一定费用的规定 |
| cost-plus | 成本加价 |
| cost-plus | 成本加利润 |
| cost-plus | 成本加成 |
| cost plus a fee with guaranteed maximum | 成本最高限额加酬金合同 |
| cost plus a fixed fee contract | 成本加固定数目酬金合同 |
| cost plus a percentage fee contracts | 成本加一个百分数酬金合同 |
| cost plus a profit | 成本加利 |
| cost plus an award fee contracts | 成本加奖金合同 |
| cost -plus approach | 工业制造成本或商业进货成本加赚头以决定售价的方式 |
| cost plus basis | 成本加成基础 |
| cost plus basis | 成本加价基础 |
| cost-plus contract | 成本加利契约 |
| cost plus fee | 成本加费用承包商估价单 |
| cost plus fee | 成本加酬金 |
| cost plus fixed fee | 成本加固定酬金 |
| cost plus percentage fee contract | 成本加比例报酬合同 |
| cost-plus price | 成本加费用价格 |
| cost plus pricing | 成本加利润计价法 |
| cost-plus-fixed-fee contract | 成本加固定费用合同 |
| cost-plus-percentage-fee contract | 成本加比例报酬合同 |
| cost principle | 成本原则 |
| cost push inflation | 成本引起的通货膨胀 |
| cost push inflation | 成本推动型通货膨胀 |
| cost rate | 成本率 |
| cost rate per unit | 单位成本率 |
| cost ratio plan | 成本比率计划法 |
| cost records | 成本记录 |
| cost-recovering | 收回成本 |
| cost-recovery basis | 回收成本制 |
| cost report | 成本报告 |
| cost restriction | 成本的限制 |
| cost revenue analysis | 成本收入分析 |
| cost saving | 成本节约 |
| cost standard | 成本标准 |
| cost summarizing records | 成本汇总记录 |
| cost system | 成本制度 |
| cost tag | 成本标签 |
| cost taking | 成本记录 |
| cost taking | 成本采算 |
| cost to make and sell | 销售成本 |
| cost valuation basis | 成本估值基础 |
| cost variance | 成本差异 |
| cost-volume-profit graph | 损益平衡图 |
| cost-volume-profit relationship | 成本-产量-利润的关系 |
| current-outlay cost | 现付成本 |
| debris clearing cost | 清除残损废物费用 |
| declassified cost | 重分类成本 |
| decreasing cost | 递减成本 |
| decreasing cost of production | 递减生产成本 |
| degressive cost | 递减成本 |
| delivered cost | 交货成本 |
| departmental cost | 分部成本 |
| departmental cost | 部别成本 |
| depleted cost | 耗余成本 |
| depreciated cost | 折余成本 |
| depreciated original cost | 折余原成本 |
| development cost | 开发成本 |
| differential cost | 差量成本 |
| differential cost | 差等成本 |
| direct cost | 可变成本 |
| direct cost | 直接成本 |
| direct expense cost | 直接费用成本 |
| direct labor cost | 直接人工成本 |
| direct material cost | 直接原料成本 |
| distribution on manufacturing cost | 按制造成本分配 |
| distribution statement of service cost | 服务费用分配表 |
| divisional cost | 部别成本 |
| divisional cost | 分部成本 |
| electric power cost | 电力成本 |
| energy cost | 能源成本 |
| enterprise cost | 企业顶受价值 |
| enterprise cost | 企业成本 |
| escapable cost | 可节省之成本 |
| escapable cost | 可免成本 |
| estimating cost system | 估计成本制 |
| ex works cost | 工厂交货成本 |
| expense cost | 费用成本 |
| experimentation cost | 试验成本 |
| expired cost | 已消逝成本 |
| extraordinary cost | 特别费用 |
| factor income from abroad & factor cost payments | 国际间要素所得收支 |
| factory cost | 工厂成本 |
| factory cost | 制造成本 |
| factory cost sheet | 工厂成本单 |
| factory cost sheet | 制造成本单 |
| factory service cost | 工厂服务成本 |
| farm cost | 农场生产成本 |
| final cost | 最后成本 |
| finished cost | 加工成本 |
| fix holding cost | 固定仓储费 |
| fixed cost | 固定费用 |
| fixed cost of production | 固定生产成本 |
| flat cost | 纯成本 |
| form of agreement-direct cost plus basis | 直接成本加酬金合同格式 |
| formula cost system | 公式成本制度 |
| free of cost | 免费奉送 |
| general cost | 一般费用 |
| general non-cost system | 普通非成本制度 |
| G.N.P. at factor cost | 按要素成本计算的国民生产总值 |
| gross cost of merchandise sold | 销货总成本 |
| handling cost | 管理费 |
| handling cost | 手续费 |
| historical cost | 历史成本按原付价格计算的成本 |
| hour cost | 小时成本 |
| hypothetical cost | 假定成本 |
| idle cost | 停工损失 |
| idle-capacity cost | 闲置产能成本 |
| implied cash cost | 内在付现成本对资产的成本价值而言 |
| incremental cost | 增量成本 |
| incremental cost | 增支成本 |
| index number of construction cost | 建筑成本费用指数 |
| inflation cost-push | 成本促进通货膨胀 |
| installation cost | 装置成本 |
| interest charged to cost | 计入成本利息 |
| interest cost | 利息成本 |
| investments not traded in the market which were valued at their cost | 不在市场买卖而按成本计值的投资 |
| invoice cost | 发票价 |
| issuer's cost | 发行者费用 |
| job cost | 工作成本 |
| job cost sheet | 分批成本单 |
| job cost system | 分批成本制 |
| job order cost system | 分批成本制 |
| labor cost sheet | 人工成本单 |
| last invoice cost method | 最近进价法 |
| least-cost programs | 最低成本计划 |
| least-cost solution | 最经济的办法 |
| line-haul cost | 长途运输费 |
| line-haul cost | 长途运输费用 |
| local cost waiver | 当地费用豁免 |
| local operating cost | 地方业务费用 |
| marginal cost of acquisition | 边际要素成本 (marginal-factor cost) |
| marginal cost of acquisition | 边际取得成本 (marginal-factor cost) |
| marginal cost of production | 边际生产成本 |
| marginal cost pricing principles | 按边际成本订价的原则 |
| marginal factor cost | 边际要素成本 |
| material cost | 原料成本 |
| material cost budget | 用料成本预算 |
| material cost method | 原料成本法 |
| material cost variance | 原料成本差异 |
| merchandise cost | 商品成本 |
| merchandise procurement cost | 商品采购获得成本 |
| method of fixed percentage on cost | 按成本的固定百分比折旧法 |
| mixed cost | 混合成本 |
| money cost | 货币成本 |
| money cost of production | 生产的货币成本 |
| multiple cost system | 复式成本制 |
| net cost account | 进货净价账 |
| no cost item | 无代价项目 |
| nominal cost | 名义成本 |
| non-controllable cost | 不可控制的成本 |
| non-operating cost | 非业务费用 |
| non-operating cost | 非营业成本 |
| non-recurrent cost | 临时费用 |
| non-recurring cost | 偶生成本 |
| normal cost | 正常成本 |
| normal standard cost | 正常标准成本 |
| offer cost, insurance and freight | 报到岸价 |
| on cost | 间接成本 |
| on cost | 间接费用 |
| on cost | 按照成本 |
| open cost | 公开成本 |
| operating cost | 业务费用 |
| operating cost | 营业成本 |
| operation cost | 业务费用 |
| operation cost system | 营业成本制度 |
| operational cost control | 营业成本管制 |
| opportunity cost | s机会成本 |
| opportunity cost value | 机会成本值 |
| order cost | 定购成本 |
| order cost | 定单成本制度 |
| order cost | 分批成本 |
| organization cost | 筹备费 |
| organization cost | 开办费 |
| original cost value | 开始成本价值 |
| outlay cost | 实支成本 |
| outlay cost | 支出成本 |
| output cost | 产品成本 |
| output cost | 生产成本 |
| overhead cost | 通常开支 |
| overtime cost | 加班费 |
| packaging cost | 包装费 |
| packing cost | 包装成本 |
| partly variable cost | 部分变动成本 |
| period cost | 期间成本 |
| power plant cost | 动力间成本 |
| predetermined cost system | 估计成本制度 |
| predetermined job cost system | 预计分批成本 |
| predicted cost | 预定成本 |
| predicted cost | 预示成本 |
| prime cost | 原始成本 |
| prime cost | 主要成本 |
| prime cost | 初级成本 |
| prime cost method | 主要成本法 |
| prime cost of sale | 销货主要成本 |
| pro forma cost | 估计费用 |
| process cost accounting | 分步成本会计 |
| process cost sheet | 分步成本单 |
| process cost system | 分步成本制度 |
| procuring equipment at lowest practicable cost | 最低价格购得设备 |
| producing department cost | 生产部成本 |
| product cost | 产品成本 |
| production cost | 产品成本 |
| production cost account | 产品成本账户 |
| production order cost sheet | 生产成本通知单 |
| productive labor cost method | 生产人工成本法 |
| program support cost | 方案支助费用 |
| proof of cost | 成本核证 |
| proportional cost | 比例资本 |
| pure claim cost | 净赔款费成本 |
| pure claim cost | 净赔成本 |
| quality cost delivery | 质量、成本、交货 |
| ratio of cost of capital borrowed to borrowed capital | 借入资本成本与借入资本比率 |
| ratio of cost of goods manufactured and sold to net sales | 制销成本与销货净额比率 |
| ratio of cost of goods manufactured and sold to net sales | 制造成本与销货净额比率 |
| ratio of cost of sales and operating expenses to net sales | 销货成本及营业费用对销货净额比率 |
| recorded cost | 记录成本 |
| recoverable cost | 可收回成本 |
| repairs cost for main engine | 主机修理费 |
| replacing cost | 重置成本 |
| residual cost or value | 残余成本或价值 |
| residual cost | 余留成本 (or value) |
| residual cost | 剩余成本 |
| retail cost | 零售成本 |
| rough cost | 大概的成本 |
| rough cost | 成本概算 |
| scheduled cost | 列举成本 |
| scheduled cost | 编制成本 |
| securities cost | 购买证券成本 |
| selecting cost | 选择性计算成本 |
| selling and administrative cost | 推销及管理成本 |
| selling and administrative expenses charged to cost | 计入成本的销售及管理费用 |
| selling at less than cost | 蚀本出售 |
| semi-fixed cost | 半固定成本 |
| separable cost | 可分成本 |
| service cost | 劳务成本 |
| service department cost | 服务部成本 |
| setting up cost | 准备成本 |
| setup cost | 生产准备成本 |
| shipment and delivery cost | 运送成本 |
| shipment and delivery cost | 发运成本 |
| Ships Cost Analysis Panel | 美船舶价格分析小组 |
| shut-down cost | 停工成本 |
| single cost system | 单一成本制 |
| social cost and benefit | 社会成本和效益 |
| social overhead cost | 社会基本设施费用 |
| specification cost | 规定成本 |
| staff cost | 人事费 |
| standard cost method | 标准成本法 |
| standard cost system | 标准成本制度 |
| standard job cost sheet | 标准分批成本率 |
| standard network cost | 网状制标准费用 |
| standard process cost sheet | 标准分步成本单 |
| standard unit cost | 标准单位成本 |
| standby cost | 备用成本 |
| standing cost | 长期成本 |
| standing cost | 经常费用 |
| starting-lead cost | 生产准备成本 |
| starting-lead cost | 筹备成本 |
| start-up cost | 开始成本 |
| stockout cost | 存货短缺成本 |
| storage cost | 仓租 |
| sub-contracting cost | 转包合同成本 |
| subsistence cost | 生活费 |
| summary of cost of finished parts used | 耗用零件汇总表 |
| summary of cost of finished products | 制品成本汇总表 |
| summary of cost of goods sold | 销货成本汇总表 |
| summary of cost of manufacturing expenses applied | 已分配制造费用汇总表 |
| summary of cost of returned goods | 退货成本汇总表 |
| sunk cost | 沉入成本 |
| target cost | 标的成本 |
| target-cost-plus-fee contract | 计划成本加报酬制合同 |
| .technical cost proposal | 技术费用计划 |
| temporary repairs cost for boiler | 锅炉临时修理费 |
| traceable cost | 可追溯成本 |
| traceable cost | 可踪成本 |
| trade cost systems | 营业成本制度 |
| transfer-in cost | 转入成本 |
| transportation cost | 运输成本 |
| true cost | 实际成本 |
| true cost | 真正成本 |
| uncontrollable cost | 不可控制的成本 |
| undepreciated cost | 未折旧成本 |
| undepreciated cost | 折余成本 |
| unrecovered cost | 未收回成本 |
| variable cost ratio | 可变成本比率 |
| variable holding cost | 变动持有成本 |
| variation fran standard cost | 标准成本差异 |
| volume cost | 数量成本 |
| volume-cost-profit relationship | 销量、成本、利润相互关系 |
| wage cost | 工资成本 |
| work cost | 生产成本 |
