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单词 cost
释义

cost

cost1. An expenditure, usually of money, for the purchase of goods or services. cost accounting The techniques used in collecting, processing, and presenting financial and quantitative data within an organization to ascertain the cost of the cost centres, the cost units, and the various operations. Cost accounting is now regarded as a division of management accounting, which also incorporates the techniques of planning, decision making, and control.

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更新时间:2024/11/14 18:23:41