| 釋義 |
costn. 1.expense花費,代價。 △Ado.1.1. 99(97):“The fash-ion of the world is to avoid cost,and you encounterit.”世間的時髦乃是避免耗費,而你卻偏偏要迎接它。 △Tw.5.1. 331(319):“at my proper cost.” 由我出費。 to one’s cost: to one’s prejudice (= injury) 對…有損害。 △1H.Ⅵ.3.4.43:“When thou shalt see I’ll meetthee to thy cost.”到那時候你再看吧,我們一會面就叫你付出代價。 upon one’s cost: at one’s expense 由…負擔費用。 △H.Ⅴ.4.3.24:“By Jove,I am not covetous forgold,/ Nor care I who doth feed upon my cost;”天神在上,我是不貪圖錢財?shù)?,誰拿我的錢去吃喝,我并不在意。 2. expenditure支出,費用。 △1H.Ⅳ.1.3.90:“For Ishall never hold that man my friend/Whose tongueshall ask me for one penny cost/To ransom home re-volted Mortimer.”誰要是開口要求我拿出一個便士的費用去把叛逆的摩提麥贖回來,我就永遠不把他當做我的朋友。 cost of princes: expenditure such as befits only princes對王公貴族才合適的消費。 △As.2.7.75: “the city-woman bears/The cost of princes on unworthy shoul-ders?”i.e. The women of the city try to imitate thoseof higher rank and dress better than they should. 城里那些小戶人家的婦女以微賤的身份偏要仿效王公貴族的打扮。 3. that on which money is expended,costly undertak-ing,costly thing花費金錢得來的東西,代價高的事業(yè),昂貴的東西。 part-created cost: half-finished costly undertaking,costly building erected only in part,expensive half-built house只完成一半的代價高的事業(yè),只建立起一半的昂貴建筑,花了很多錢只建成一半的房屋。 △2H.Ⅳ.1.3.59:“who,half through,/Gives over,and leaves his part-created cost / A naked subject to the weeping clouds,”他蓋了一半就放棄了,讓那只建成一半的昂貴房屋任憑雨水沖打。
costvt. 1. be worth值。 △Ham.5.1.97(91):“Did these bonescost no more the breeding (i.e. in the breeding),butto play at loggats with them?”這一副枯骨生前受了那么多的教養(yǎng),難道就只配讓人當木塊一般拋著玩嗎? 2.cause the loss of,deprive one of,rob one of使…失掉,剝奪去…,奪取掉… △3H.Ⅵ.1.1.267: “Whosehaughty spirit,winged with desire,/ Will cost mycrown,”他那驕橫的脾氣,加上貪欲的推動,定要奪去我的王冠。(按:cost又解作accost = attack,assail,攻擊,襲擊。) cost[k?st]v.花費n.代價,價格,成本(費用) ◇at all costs = at any cost不惜任何代價 at cost按成本價 at the cost of以…為代價 bear all the cost承擔一切費用 count the cost權衡利弊 for a cost of總共 to one’s cost吃了苦頭之后才… ‖ cost absorption成本分攤 cost account成本賬戶 cost accountant成本會計,成本會計師 cost accounting成本會計,成本計算 cost accounting cycle成本會計循環(huán) cost accounting department成本會計部門 cost accounting standards成本計算標準 cost allocation成本分攤 cost analysis成本分析 cost and freight貨價加運費 cost and freight cost and freight成本加運費價 cost and insurance成本加保險費價格 cost-and-volume relationship成本 cost apportionment成本分配 cost approach to fair market value求得公平市場價值的成本法 cost audit成本審核 cost benefit成本效益 cost-benefit analysis成本收益分析 cost-benefit ratio of education教育成本利益比例 cost book成本賬簿 cost burden成本負擔 cost centre成本中心 cost classification成本分類 cost clause成本條款 cost competitiveness成本競爭力 cost consciousness成本意識 cost control成本控制 cost control of foreign exchange外匯成本管理 cost cutting成本削減 cost distribution成本分攤 cost effectiveness成本效益,成本效率 cost- effectiveness analysis成本效益分析,成本效用分析 cost efficiency成本效益 cost estimate成本預算,演出成本預算,展覽成本預算 cost estimation估價 cost free免費 cost incurred account實際費用賬戶 cost index number成本指數(shù) cost,insurance and freight到岸價格 cost insurance freight (CIF)成本加保險費和運費價格,到岸價格 cost item成本項目 cost journal成本日記賬 cost leadership strategy成本領先戰(zhàn)略 cost ledger成本分類賬 cost management成本管理 cost method成本法cost objective成本目標cost of administration行政開支 cost of borrowing借款費用 cost of capital資金成本,資本費用 cost of carry持權成本,持有成本,置存成本 cost of control控制成本 cost of credit信貸費用 cost of debt舉債成本 cost of education教育成本 cost of exchange匯費 cost of exchange and interest匯兌費用及利息支出 cost of fixed capital固定資本價值 cost of freight運費 cost of goods sold(COGS)產(chǎn)品銷售成本 cost of imports進口費用 cost of investment投資成本 cost of living生活費,生活費用 cost of living allowance生活費津貼 cost of living change生活費用變動 cost of living index生活費用指數(shù) cost of living indexation工資指數(shù)化 cost-of-living supplement生活津貼 cost of maintaining a household家庭生計維持費 cost of maintenance維持費 cost of marketing營銷成本cost of merchandise sold商品銷售成本 cost of ownership購置成本 cost of printing印刷費 cost of relief救濟費 cost of replacement重置成本法 cost of reproduction less depreciation重置成本減折舊 cost of resales轉(zhuǎn)賣成本 cost of sales銷售成本 cost of sales account銷售成本賬 cost of service勞務費 cost of superintendence監(jiān)理費 cost of theory理論的代價 cost of upkeep維修費 cost of utilization耗用成本 cost-oriented pricing成本導向定價法 cost outlay items成本支出項目 cost per unit單位成本 cost per unit product單位產(chǎn)品成本 cost performance性價比 cost planning成本策劃 cost plus成本加價 cost plus pricing成本加利潤計價法 cost price成本價格 cost principle成本原則 cost records成本登記 cost-recovery basis收回成本方式 cost reductions降低成本產(chǎn)品 cost sharing成本分攤 cost standard成本標準 cost statistics成本統(tǒng)計 cost transfer費用劃撥 cost under certainty 確定 的成本 cost s after the cause(event)訴訟結束后付給勝訴方的費用 costs and benefits of marketing functions營銷職能的成本和效益 costs in criminal case刑事案件訴訟費用 costs in the cause訴訟進行中的費用 costs incurred in the proceedings訴訟程序中所支出的各項費用 costs of appeal上訴費用 costs of competitors競爭者成本 costs of distribution分銷成本 costs of litigant in person訴訟當事人親自支付的訴訟費用 costs per pounds costsand damages訟費和損害賠償費 start-up costs啟動成本—數(shù)量關系—效益分析 costing and accounting support 成本及會計方面的輔助工作 costing n.成本會計(pl.)預算,概算 costless adj.無成本的 costly adj. 昂貴的,代價高的 costliness n.costs n.訴訟費,審理辯護費用 |