| English | Chinese |
| absorbed cost | 已分摊成本 |
| acquisition cost | 历史成本 |
| acquisition cost | 实际成本 |
| acquisition cost | 购置成本 (包括货价与运费、保险费、佣金等其他费用) |
| adjusted acquisition cost | 调整后的购置成本 |
| adjusted cost | 已调整成本 |
| adjusted historical cost | 调整后的历史成本 |
| administration and finance cost centre | 管理及财务费用中心 (大型企业费用管理) |
| administrative overhead costs | 间接行政管理费用 |
| advance on the cost of living | 生活费用上涨 |
| after cost | 后续成本 |
| all costs of landing | 全部卸货费用 |
| all-in cost | 全部成本 |
| allocated cost | 已摊成本 |
| an advance on the cost of production | 生产成本上涨 |
| apportioned by cost | 按成本分配 |
| apportioned cost | 分摊的成本 |
| approximated cost | 约计成本 |
| assembling cost | 装配总成本 |
| assessed cost | 核定的成本 |
| at all costs | 不惜代价 |
| at any cost | 不惜代价 |
| attained standard cost | 达到的标准成本 |
| avoidable cost | 可避成本 |
| betterment costs | 固定资产改造费用 |
| bill of costs | 费用清单 |
| building cost | 建筑成本 |
| burning cost | 火险赔偿成本 |
| calculate the cost of delivery | 计算交货的费用 |
| capacity cost | 设备能力成本 |
| 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) |
| capitalize the lump-sum payment or cost of technology | 将一次性付清的技术费或工艺费作为资本处理 |
| capitalized cost | 核定资本值 |
| capitalized cost | 核定投资总额 |
| capitalized total cost | 核定资本总额 |
| carrying cost | 占有费用 |
| carrying cost | 持有成本 |
| class cost | 分类成本 |
| cold start-up cost | 开工投产成本 |
| commit ment of cost | 成本承诺 |
| committed cost | 已承诺成本 |
| comparable cost | 可比成本 |
| complete cost | 综合成本 |
| component of cost | 成本构成 |
| components of production cost | 生产成本的各种构成 |
| constant opportunity cost | 固定机会成本 |
| conversion cost | 转换成本 (即加工成本 (processing cost)) |
| cost accounting | 成本会计 (相当于管理会计 (managerial accounting)) |
| cost accounts | 成本计算 |
| cost analysis | 成本分析 (把实际成本与预计成本相比较) |
| cost and availability of production factors | 各生产要素的成本及来源情况 |
| cost and freight | 成本加运费亦缩为 CAF,现用 CFR |
| cost and freight | 成本加运费价现用 CFR |
| cost and freight | 成本加运费 |
| Cost and Insurance | 成本加保险费价 |
| cost and insurance | 成本保险费 |
| cost card | 成本单 |
| cost category | 费用类别 (包括:车间成本 (factory cost)、营业成本(operating cost)、生产成本(production cost)、销售成本(sales cost)、 间接行政管理费用 (administrative overhead cost )、财务费用 (financial cost )，在各类成本或费用中又包括若干成本项目(cost item)) |
| cost category | 成本类别 |
| cost centre | 成本中心 |
| cost-competitive position | 成本竞争力 |
| cost crude | 成本油 (即指股本油 (equity oil)) |
| cost-effectiveness analysis | 成本效果分析 (投资) |
| cost factor | 成本要素 |
| cost, freight and commission | 成本加运费加佣金价格 |
| cost, freight, insurance and exchange | 成本、运费、保险费加汇费价格 |
| cost, insurance and freight | 成本加保险费运费到岸价 (CIF) |
| cost, insurance and freight | 成本，保险费加运费价 |
| cost, insurance and freight | 到岸价格［成本加保险费及运费后的价格］ |
| cost, insurance and freight | 成本加保险费加运费价，到岸价 |
| cost, insurance and freight | 成本加保险费和运费 |
| cost, insurance & freight | 到岸价格包括货价、保险费和运费 |
| cost, insurance, freight and commission | 成本、保险费、运费及佣金在内价 |
| cost item to be financed from working capital | 从流动资金开支的各项费用 |
| cost items in overhead costs | 管理费用项目 |
| cost mark-up | 成本加值 |
| cost measurement study | 费用计量研究 |
| cost measurement system | 成本核算制度 |
| cost of acquiring technology | 技术引进费 |
| cost of capital | 投资值 |
| cost of capital | 基建费 |
| cost of construction and equipment | 建筑与设备费用 |
| cost of each category of personnel | 各种人员的费用 |
| cost of living index | 生活费指标 |
| cost of manpower | 人员费用 |
| cost of material | 材料费 |
| cost of material | 原料成本 |
| cost of possession | 占有费用 |
| cost of possession | 持有成本 |
| cost of production labour | 生产人工费用 |
| cost of production materials | 生产材料成本 |
| cost of project | 项目费用 (指初期投资费用总额 (total initial investment costs)) |
| cost of reproduction | 重制或复制成本 |
| cost of studies | 研究成本 |
| cost per cubic metre of enclosed space | 每立方米建筑空间造价 |
| cost per square metre of built-up area | 每平方米建筑面积造价 |
| cost plus | 成本加费用 |
| cost plus | 成本加利润 |
| cost plus mark-up method | 成本加成订价法 |
| cost-plus percentage fee | 成本加加成费 |
| cost-plus pricing | 成本加成定价 |
| cost plus-fixed-fee contract | 成本加固定酬金合同 |
| cost plus-percentage-fee contract | 成本加比例报酬 |
| cost price | 出厂价 |
| cost principle | 成本原则 (按历史成本或购置成本 (historical cost or acquisition cost)计列) |
| cost reduction | 成本或费用降低 |
| cost-reduction programs | 降低成本方案 |
| cost reimbursible | 可偿还的费用 |
| cost restriction | 成本管制 (包括：公开标售 (auction market)、结汇证市场 (certificate of exchange settlement market)、外汇平准基金 (exchange stabilization fund)、外汇税 (exchange tax)、有限自由市场 (limited free market), 复式汇率 (multiple rate) 等) |
| cost system | 成本计算法 (包括：分批成本计算法 (job costing)、分步成本计算法 (process costing)) |
| cost-volume-profit analysis | 成本-销售量-利润分析 |
| costs of customs clearance | 结关费用 |
| costs of customs entry | 报关费 |
| costs of loading | 装货费 |
| costs of unloading | 卸货费 |
| cover cost | 期货补进费用 |
| currency cost | 市价 |
| current cost | 现时成本 (与固定成本 (fixed cost, constant cost, nonvariable cost) 相对) |
| current cost of funds | 资金现时成本 |
| current-outlay cost | 现付成本 (与沉入成本 (sunk cost) 相对) |
| decrease in cost | 成本递减 |
| deducted cost | 已扣除成本 |
| deductible cost | 可扣除成本 |
| deduction from sales revenue for cost and expenses | 从销售收入中扣减成本与费用 |
| deferred cost | 递延费用 |
| departmental cost accounting | 部门成本会计 |
| depleted cost | 耗余价值 (固定资产多次折旧后价值) |
| depreciable cost | 应计折旧成本 (原价减去残值) |
| different costs | 不同成本 |
| different ial costs | 增量成本 |
| different ial costs | 差异成本 |
| differential costs | 边际成本 |
| diminish the cost of production | 减少生产成本 |
| direct labour cost | 直接人工成本 (与间接人工成本 (in direct labour cost) 相对) |
| discretional cost | 任意成本 (会计) |
| discretionary cost | 任意成本 (会计) |
| distributable cost | 可分摊成本 |
| distributed costs | 已分摊成本 |
| distribution costs | 销售成本 |
| distribution of overhead cost | 间接成本分摊 |
| divided cost | 分割的成本 |
| effects of time-costs | 时间-费用效应 |
| environmental cost | 环保费用 |
| equivalent cost | 等价成本 |
| estimate of cost | 成本概算 |
| estimate of investment cost | 投资费用估算 |
| estimate of technology costs | 工艺费用估算 |
| estimated cost | 估计的成本 |
| estimating cost | 估计成本 |
| estimation of cost | 成本估计 |
| evaluation cost | 概算成本 |
| expect-actual standard cost | 预期可达标准成本 |
| expired cost | 已耗费用 (与未耗费用 (un expired cost) 相对) |
| fabricated cost | 虚报成本 |
| factory costs | 车间成本 |
| financing cost | 筹资费用 |
| finite cost | 有限额成本 |
| first cost | 建造费 |
| first cost | 最初成本 (指购置成本 (acquisition cost), 原始成本 (original cost)) |
| first cost | 生产成本 |
| first cost | 购置费 |
| fixed operating costs | 固定生产费用 |
| flat cost | 预算直接费 |
| freight cost | 货物运费 |
| full cost | 完全成本 |
| full-cost price | 完全成本价格 |
| full-cost pricing | 全部成本订价法 |
| function cost | 功能成本 |
| functional cost statement | 功能成本表 |
| general administrative cost | 一般管理费用 |
| gradual increase in the cost of living | 生活费用逐步增加 |
| gross cost of merchandise sold | 销售总成本 |
| group cost system | 分组成本制 |
| hidden cost | 隐形成本 |
| high-cost production | 高成本生产 |
| holding cost | 持有费用 |
| home cost | 国内成本 |
| housing cost | 保管费 |
| identified cost method | 鉴别成本法 |
| identifying of cost | 成本鉴定 |
| If the goods are sold "C & F Landed", unloading costs, including lighterage and wharfage charges, are borne by the seller | 如果货物按"成本加运费并卸到岸上"出售，卸货费其中包括驳运费和码头捐，应由卖方负担 |
| implementation costs | 项目建设费用 |
| implied cost | 隐含成本 |
| improvement costs | 固定资产改进费用 |
| imputed cost | 推算成本 (与实支成本 (outlay cost) 相对) |
| incomparable product cost | 非可比产品成本 |
| increment cost | 增额成本 |
| incremental cost | 增额成本 |
| indicated cost | 标明成本 |
| indication of cost | 成本示意 |
| indication of cost | 成本表示 |
| indicative cost | 指导性成本 |
| indirect cost | 经常费用 |
| indirect cost | 企业一般管理费用 |
| indirect cost | 上面的 |
| indirect cost | 间接费用 |
| indirect cost | 总括的 |
| indirect cost | 平均的 |
| indirect cost | 间接的 |
| indirect cost | 经常的 |
| indirect cost | 间接成本 (与直接成本 (direct cost) 相对) |
| initial cost | 基建费 |
| initial production cost | 初期生产成本 |
| installation cost | 装置费用 |
| integrated cost | 综合成本 |
| investment cost for civil engineering works | 土木工程投资费用 |
| investment cost for equipment | 设备投资费用 |
| investment cost for land and site preparation | 土地购置及厂址准备投资成本 |
| investment cost for technology and equipment | 工艺设备投资成本 |
| irrelevant cost | 不相关的成本 |
| It's stipulated that the seller shall obtain the license and bear all costs | 按照规定，卖方应领取许可证并负担所有费用 |
| joint cost of production | 共同生产成本 |
| labour and staff costs | 职工工资费 |
| labour cost | 人工成本 (包括：直接人工成本(direct labour cost)，间接人工成本 (indirect labour cost)) |
| loading and unloading cost | 装卸费用 |
| mailing cost | 邮费 |
| manageable cost | 易可控制成本 |
| managed cost | 控制成本 |
| manpower costs | 人员费用 |
| marginal cost break even | 边际成本不盈不亏 |
| marginal costs | 差异成本 |
| markup on cost | 成本加成 |
| material and labour cost | 材料与人工费用 |
| material cost | 材料成本 (包括直接材料成本 (direct material cost)，间接材料成本 (indirect material cost)) |
| materials cost budget | 原材料成本预算 |
| materials cost variance | 原材料成本差异 |
| mounting cost | 安装费用 |
| national average cost | 国内平均成本 |
| no cost | 无代价 |
| non-controllable cost | 非可控制成本 |
| non-operating cost | 非营业费用 |
| non-variable cost | 固定成本 |
| objective cost | 成本目标 |
| on cost | 英国间接成本 (指 indirect cost) |
| operating cost | 产销成本 |
| operating costs | 使用费 |
| operating costs | 操作费用 |
| operating costs | 零星开支 |
| operating costs | 产销成本 |
| operational cost control | 作业成本管理 |
| opportunity cost | 机会成本 (指择一成本 (alternative cost)) |
| opportunity cost | 选择成本 |
| order cost | 订货成本 |
| organizational cost | 开办费 |
| organizational cost | 行政费用 |
| original cost | 原始成本 (指购置成本 (acquisition cost)) |
| original cost | 实际成本 |
| original cost value | 原始成本值 |
| outlay cost | 实支成本 (与机会成本 (opportunity cost) 相对) |
| out-of-pocket cost | 现金费用 (与非现金费用 (non-cash expense) 相对) |
| outright cost of an enterprise | 企业全部费用 |
| outright cost of an undertaking | 企业全部费用 |
| overall inflation rate of overhead costs | 管理费用总上涨率 |
| overall operational costs | 全部使用费 |
| overall operational costs | 总运行费 |
| overhead costs | 管理费用 (包括:管理费用 (administrative overheads)，折旧费 (depreciation charges)，车间管理费用 (factory overheads), 财政费用(financial costs)) |
| packaging cost | 包装费用 |
| partly variable cost | 部分可变成本 |
| per cubic-metre cost | 每立方米造价 |
| per square-metre cost | 每平方米造价 |
| performance and cost evaluation | 性能与成本估计 |
| performance, dependability, cost | 操作性能，可靠性与成本 |
| planned cost | 预先计划的成本 |
| planned cost | 预先计划的开支 |
| Please insure the goods at our cost against damage in transit | 费用由我方负担 |
| Please insure the goods at our cost against damage in transit | 请对货物运输途中损失投保 |
| predicated cost | 预定成本 (指标准成本 (standard cost)) |
| predicted cost | 预算成本 |
| 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)) |
| preproduction cost | 生产前费用 |
| prescribed cost | 定额成本 |
| price cost | 生产成本 |
| primary cost | 原始成本 |
| principal cost | 资本成本 |
| principle of comparative cost | 比较成本原则 |
| principles of comparative cost | 比较成本论 |
| private cost | 企业成本 |
| pro forma cost | 估计成本 |
| probable cost | 大约费用 |
| process cost | 加工成本 (指转换成本 (conversion cost) 包括：直接人工成本 (direct labour cost)、营业(间接)成本、制造费用 (overhead cost), 不包括：材料成本 (material cost)]) |
| processing cost | 加工成本 (指转换成本 (conversion cost) 包括：直接人工成本 (direct labour cost)、营业(间接)成本、制造费用 (overhead cost), 不包括：材料成本 (material cost)]) |
| procurement cost | 购置成本 |
| product promotion cost | 产品推销费用 |
| production cost | 生产成本 (指制造成本 (manufacturing cost)，包括:行政管理费用 (administration overheads)，折旧费 (depreciation charge), 车间成本 (factory cost)，财政费用 (financial costs), 销售与分销费用 (sales and distribution costs)) |
| production cost and product price relationship | 生产成本与产品价格关系 |
| production cost estimates | 生产成本估算 |
| production costs | 生产成本 |
| project implementation costs | 项目建设费用 |
| proof of cost | 成本核算 |
| purchase cost | 采购成本 (指直接成本，主要成本，进货成本 (prime cost)) |
| purchasing cost | 采购成本 |
| quality appraisal cost | 质量评价成本 |
| rate of cost reduction | 成本减低率 |
| raw materials costs | 原材料成本 |
| rearrangement cost | 资产重新安置费用 |
| reasonable cost down | 合理降价 |
| reckon the cost of production | 计算生产成本 |
| recoverable cost | 可回收成本 (指剩余成本 (residual cost)) |
| reduction in production costs | 降低生产成本 |
| regulated cost | 节制成本 |
| relation of cost to price | 成本对价格关系 |
| removal and reinstallation cost | 拆迁与重新安装费用 |
| renewal costs | 更新费 |
| repair cost | 修理成本 |
| replacement cost | 重置成本 (指再生产成本，再制成本 (reproduction cost)) |
| reproduction cost | 再制成本 |
| research and development cost | 研究与开发成本 |
| residual cost | 剩余成本 (指可回收成本 (recoverable cost)) |
| return on cost | 成本收益率 |
| road maintenance costs | 养路税 |
| road maintenance costs | 养路费 |
| rough calculation of cost | 成本概算 |
| rough cost | 粗算成本 |
| roughly calculated cost | 概算出的成本 |
| running cost | 行车费用 |
| running cost | 维护费用 |
| running cost | 营业费用 |
| running costs | 使用费 |
| sales costs | 销售费用 |
| save transport costs | 节省运输费用 |
| schedule cost | 目标成本 |
| scheduled cost | 计划成本 (指标准成本 (standard cost)、目标成本 (target cost)) |
| scientific research cost | 科研费用 |
| self cost | 成本 |
| sell at prime costs | 按成本岀售 |
| selling and administrative cost | 销售与管理成本 |
| service cost centres | 服务费用中心 |
| shipment and delivery cost | 运交成本 (指运送费用 (shipping expenses)) |
| shipping cost | 货运费 |
| shop cost | 岀厂价格 |
| short-period costs | 短期成本 |
| short-run costs | 短期成本 |
| shutdown cost | 停工成本 |
| size and composition of investment and production costs | 投资费用及生产成本的数额与构成 |
| social production costs | 社会生产费用 |
| specific investment cost | 单位投资成本 |
| specific order cost system | 定单成本计算法 |
| specific order cost system | 分批成本计算法 |
| specification cost | 规定成本 (指标准成本 (standard cost)) |
| staff cost | 人事费用 |
| standard cost | 标准成本 (指目标成本 (target cost), 比较： standard costing 标准成本计算) |
| standard cost control | 标准成本控制 |
| standard material cost | 标准原材料成本 |
| standby cost | 准备费用 |
| standing cost | 经常成本 (指固定成本 (fixed cost)) |
| starting-load cost | 设置成本 |
| statement of cost and production | 产品成本与产量表 |
| statement of production cost | 生产成本报告书 |
| step cost | 步序费用 |
| step cost | 分级成本 |
| stepped cost | 分级成本 |
| stock issue cost | 股票发行费用 |
| storage and transportation costs | 储运费用 |
| storage cost | 储存费用 |
| storage cost | 储存成本 |
| sum up the cost of the goods | 计算货物的成本总额 |
| summary of cost of finished products | 制成产品成本汇总表 |
| sunk cost | 沉入成本 (与现付成本 (current-outlay cost) 相对) |
| sunk cost | 实际成本 |
| survey of cost allocation | 成本分配观测 |
| swap cost | 外汇掉期费用 |
| swap cost | 换汇成本 |
| technological cost analysis | 工艺成本分析 |
| technology cost | 技术费用 |
| terminal cost | 最终成本 |
| The accuracy of estimates of investment and production costs varies greatly at different stages: at the opportunity study, it is ± 30% | 不同阶段的投资费用与生产成本估算精确度不同：机会研究阶段为±30%，初步可行性研究阶段为 ±20%，可行性研究阶段为±10% |
| The cost of building the bridge was much more than they had bargained for | 这桥造价大大超岀他们的预料 (on) |
| theoretical cost standard | 理论成本标准 (指理想成本标准 (ideal cost standard)) |
| time cost | 时间成本 (指(企业会计期)期间费用 (period expense)) |
| total fixed costs | 固定成本总额 |
| total input cost | 总投入成本 |
| total investment costs | 投资费用总额 (包括：土地和场地准备投资费用 (investment cost for land and site preparation)、土木工程投资费用 (investment cost for civil engineering works)、技术和设备投资费用 (investment cost for technology and equipment)、生产前资本支岀 (pre-production capital expenditures) 、周转资金 (working capital)) |
| total investment costs | 总投资额 |
| total labour cost | 劳动力费用总额 |
| total production costs | 总生产成本 (指制造总成本 (manufacturing costs)，包括：营业成本 (operating costs)、财务费用 (financial costs)、折旧 (depreciation)) |
| total variable cost | 总可变成本 |
| traditional cost | 传统成本 |
| unabsorbed cost | 未吸收分摊成本 |
| unavoidable cost | 不可避成本 (与可避成本 (avoidable cost) 相对) |
| uncontrollable cost | 不可控成本 (指间接成本 (indirect cost), 与可控成本 (controllable cost) 相对) |
| unexpired cost | 未消耗成本 (与已耗费用，已消耗成本 (expired cost) 相对) |
| unexpired cost | 未耗费用 |
| unit cost depreciation | 单位成本折旧 |
| unit cost index | 单位成本指数 |
| unit cost of product | 产品单位成本 |
| unit cost parameter | 单位成本参数 |
| unit cost price | 单位成本价值 |
| user cost of capital | 资本的使用者成本 |
| utility cost | 通用成本 |
| utility costs | 通用费用 |
| utilized cost | 利用的成本 |
| valuation at cost | 按成本估价 |
| variable cost | 变动成本 (与不变成本 (fixed cost) 相对，比较： variable costing 变动成本计算) |
| variable factory overhead cost | 可变工厂间接管理费用 |
| variable operating cost | 可变经营费用 |
| variation from standard cost | 与标准成本差异 |
| variation on product cost | 产品成品差异 |
| volume cost | 产量成本 |
| volume-cost-profit analysis | 产量-成本-利润分析 (指盈亏分析 (break-even analysis)) |
| volume of investment costs per unit of production | 单位产品投资费用 |
| warranty costs | 保修成本 |
| wide spread between cost and selling price | 成本与卖价之间的巨大差额 |
| work cost | 工作成本 |
| work out the costs of production | 核算生产成本 |
| working cost | 工作营业，加工，使用费用 |
