释义 |
diˌrect cost noun [countable, usually plural] (accounting 会计) 1.the cost of raw materials and workers involved in making a particular product or providing a particular service 直接成本◆they have modernized the production line in an attempt to cut direct costs. 他们已经对生产线进行了现代化,试图降低直接成本。◆the project manager's salary is a direct cost. 项目经理的薪水是一项直接成本。 syn prime cost ➡ direct labour (1) , direct overhead ➡ indirect cost |