- 等效 equivalent
- 成本 prime cost; cost; capitalize ...
- 法 law
- 成本法 cost approach; cost method; costing
- 成效成本计算 successful-efforts costing; successfuleffortscosting
- 成本对成本法 cost-to-cost
- 搬迁成本法 relocation cost method
- 边际成本法 marginal costing; variable costing
- 变动成本法 variable costing
- 标准成本法 standard cost method; standard costing
- 材料成本法 material cost method; materials cost method
- 成本法则 rar
- 成功成本法 successful-efforts costing
- 定单成本法 identified costs method
- 发生成本法 cost incurred method; costs incurred method
- 反冲成本法 back flush costing
- 反向成本法 counter cyclical tax
- 分步成本法 process costing
- 分批成本法 batch costing; job cost method; job costing; job order cost method; specific order costing
- 复原成本法 restoration cost method
- 功能成本法 function and cost method
- 购置成本法 acquisition costs method
- 归纳成本法 absorbed costing; absorption costing
- 回收成本法 cost-recovery method
- 机会成本法 opportunity cost approach
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