| 单词 | costing |
| 释义 | costing /kɒstɪŋ; name kɔːst-/ noun [countable, uncountable] (accounting 会计) an estimate of how much money will be needed for sth 成本计算◆a team of consultants has been asked to prepare a detailed costing for the plan. 已要求咨询小组为该计划作详细的成本估算。◆you'd better do some costings. 你最好做一些成本估算。◆accurate costing of the work is essential. 对这项工作作出准确的成本计算是至关重要的。⨁ to prepare / do / produce / provide a costing制备／做／制作／提供成本估算 absorption costing ◇ batch costing ◇ direct costing ◇ full costing ◇ job costing ◇ marginal costing ◇ standard costing ◇ variable costing ☞ costing costing [countable] (bre) an estimate of how much sth such as a new service or product will probably cost（对新服务或新产品的）成本计算，成本估算◆here is a detailed costing of our proposals.这是我们的方案的详细成本计算。◆you'd better do some costings.你最好作一些成本估算。 ➡ see also cost → price verb note 辨析 estimate or costing?an estimate is usually for a single piece of work. a costing or costings is/are for a service or product, including estimates of all the work involved. estimate emphasizes the final figure; costing emphasizes the process of working out that figure. * estimate 通常指对一项工作的成本估算，costing 或 costings 则指对服务或产品的成本估算，包括对所有相关工作的估算。estimate 强调最终的数字，costing 则强调得出该数字的计算过程。 |
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