{"id":24947,"date":"2026-07-07T13:19:06","date_gmt":"2026-07-07T05:19:06","guid":{"rendered":"https:\/\/openhub365.cn\/?p=24947"},"modified":"2026-07-14T10:04:57","modified_gmt":"2026-07-14T02:04:57","slug":"87-%e5%95%86%e5%8a%a1%e8%8b%b1%e8%af%ad%ef%bc%9a%e6%88%90%e6%9c%ac%e7%ae%a1%e6%8e%a7%e4%b8%8e%e7%a8%8e%e5%8a%a1","status":"publish","type":"post","link":"https:\/\/openhub365.cn\/index.php\/2026\/07\/07\/87-%e5%95%86%e5%8a%a1%e8%8b%b1%e8%af%ad%ef%bc%9a%e6%88%90%e6%9c%ac%e7%ae%a1%e6%8e%a7%e4%b8%8e%e7%a8%8e%e5%8a%a1\/","title":{"rendered":"87.\u5546\u52a1\u82f1\u8bed\uff1a\u6210\u672c\u7ba1\u63a7\u4e0e\u7a0e\u52a1"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">\u4e86\u89e3\u66f4\u591a<a href=\"https:\/\/openhub365.cn\/index.php\/2026\/05\/31\/%e5%8f%af%e5%85%85%e5%bd%93%e8%a1%a8%e8%af%ad%e7%9a%84%e5%90%84%e7%b1%bb%e8%af%8d%e8%af%ad%e8%a7%a3%e6%9e%90%e7%9b%ae%e5%bd%95\/\" data-type=\"post\" data-id=\"10862\">\u53ef\u5145\u5f53\u8868\u8bed\u7684\u5404\u7c7b\u8bcd\u8bed\u89e3\u6790\u76ee\u5f55<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">1.&nbsp;variable cost<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8ve\u0259ri\u0259bl k\u0252st\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u53d8\u52a8\u6210\u672c\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd\u77ed\u8bed(n.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u968f\u4ea7\u54c1\u4ea7\u91cf\u3001\u9500\u91cf\u540c\u6b65\u589e\u51cf\u7684\u751f\u4ea7\u7ecf\u8425\u6210\u672c<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aRaw material expense is the main variable cost of manufacturing firms.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u539f\u6750\u6599\u5f00\u652f\u662f\u5236\u9020\u4f01\u4e1a\u4e3b\u8981\u7684\u53d8\u52a8\u6210\u672c\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">2.&nbsp;fixed cost<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/f\u026akst k\u0252st\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u56fa\u5b9a\u6210\u672c\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd\u77ed\u8bed(n.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u4e0d\u53d7\u4ea7\u9500\u89c4\u6a21\u5f71\u54cd\u3001\u6bcf\u671f\u91d1\u989d\u7a33\u5b9a\u7684\u521a\u6027\u652f\u51fa<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aOffice rent and basic salaries belong to fixed cost.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u529e\u516c\u5ba4\u79df\u91d1\u4e0e\u57fa\u7840\u5458\u5de5\u5de5\u8d44\u5c5e\u4e8e\u56fa\u5b9a\u6210\u672c\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">3.&nbsp;semi-variable cost<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02ccsemi \u02c8ve\u0259ri\u0259bl k\u0252st\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u534a\u53d8\u52a8\u6210\u672c\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd\u77ed\u8bed(n.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u5305\u542b\u56fa\u5b9a\u57fa\u7840\u989d\u5ea6+\u968f\u4ea7\u91cf\u6d6e\u52a8\u90e8\u5206\u7684\u6df7\u5408\u6210\u672c<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aFactory electricity bill is a typical semi-variable cost.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u5de5\u5382\u7535\u8d39\u662f\u5178\u578b\u7684\u534a\u53d8\u52a8\u6210\u672c\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">4.&nbsp;overhead cost<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8\u0259\u028av\u0259hed k\u0252st\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u8fd0\u8425\u95f4\u63a5\u6210\u672c\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd\u77ed\u8bed(n.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u65e0\u6cd5\u76f4\u63a5\u5206\u644a\u81f3\u5355\u54c1\u7684\u65e5\u5e38\u7ba1\u7406\u3001\u540e\u52e4\u5f00\u9500<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aWe cut overhead cost by downsizing administrative teams.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u6211\u4eec\u901a\u8fc7\u7cbe\u7b80\u884c\u653f\u56e2\u961f\u524a\u51cf\u8fd0\u8425\u95f4\u63a5\u6210\u672c\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">5.&nbsp;unit cost<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8ju\u02d0n\u026at k\u0252st\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u5355\u4f4d\u6210\u672c\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd\u77ed\u8bed(n.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u5355\u4ef6\u4ea7\u54c1\u751f\u4ea7\u3001\u5206\u644a\u5168\u90e8\u5f00\u9500\u540e\u7684\u5e73\u5747\u6210\u672c<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aMass production helps lower unit cost significantly.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u89c4\u6a21\u5316\u751f\u4ea7\u80fd\u5927\u5e45\u964d\u4f4e\u5355\u4f4d\u6210\u672c\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">6.&nbsp;marginal cost<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8m\u0251\u02d0d\u0292\u026anl k\u0252st\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u8fb9\u9645\u6210\u672c\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd\u77ed\u8bed(n.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u591a\u751f\u4ea7\u4e00\u4ef6\u4ea7\u54c1\u989d\u5916\u589e\u52a0\u7684\u589e\u91cf\u6210\u672c<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aMarginal cost drops when production capacity is fully utilized.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u4ea7\u80fd\u5145\u5206\u5229\u7528\u65f6\uff0c\u8fb9\u9645\u6210\u672c\u4f1a\u6301\u7eed\u4e0b\u964d\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">7.&nbsp;cost budget<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/k\u0252st \u02c8b\u028cd\u0292\u026at\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u6210\u672c\u9884\u7b97\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd\u77ed\u8bed(n.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u63d0\u524d\u7f16\u5236\u5468\u671f\u5185\u5404\u9879\u5f00\u652f\u7684\u9650\u989d\u89c4\u5212\u8868<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aAll departments must operate within the annual cost budget.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u6240\u6709\u90e8\u95e8\u5f00\u652f\u5fc5\u987b\u63a7\u5236\u5728\u5e74\u5ea6\u6210\u672c\u9884\u7b97\u5185\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">8.&nbsp;cost variance<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/k\u0252st \u02c8ve\u0259ri\u0259ns\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u6210\u672c\u5dee\u5f02\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd\u77ed\u8bed(n.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u5b9e\u9645\u53d1\u751f\u6210\u672c\u4e0e\u9884\u7b97\u6838\u5b9a\u91d1\u989d\u7684\u5dee\u989d<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aWe analyze cost variance monthly to find overspending items.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u6211\u4eec\u6bcf\u6708\u5206\u6790\u6210\u672c\u5dee\u5f02\uff0c\u5b9a\u4f4d\u8d85\u652f\u9879\u76ee\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">9.&nbsp;cost control<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/k\u0252st k\u0259n\u02c8tr\u0259\u028al\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u6210\u672c\u7ba1\u63a7\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd\u77ed\u8bed(n.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u901a\u8fc7\u6d41\u7a0b\u3001\u9884\u7b97\u3001\u5ba1\u6279\u7ea6\u675f\u5404\u9879\u7ecf\u8425\u5f00\u652f<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aStrict cost control improves overall corporate profit margin.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u4e25\u683c\u7684\u6210\u672c\u7ba1\u63a7\u63d0\u5347\u4f01\u4e1a\u6574\u4f53\u5229\u6da6\u7387\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">10.&nbsp;cost reduction<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/k\u0252st r\u026a\u02c8d\u028ck\u0283n\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u6210\u672c\u524a\u51cf\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd\u77ed\u8bed(n.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u4f18\u5316\u91c7\u8d2d\u3001\u6d41\u7a0b\u3001\u4eba\u529b\u5b9e\u73b0\u5f00\u652f\u4e0b\u964d\u7684\u52a8\u4f5c<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aSupplier bidding brings steady cost reduction on supplies.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u4f9b\u5e94\u5546\u62db\u6807\u6301\u7eed\u964d\u4f4e\u7269\u6599\u91c7\u8d2d\u6210\u672c\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">11.&nbsp;capital expenditure<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8k\u00e6p\u026atl \u026ak\u02c8spend\u026at\u0283\u0259(r)\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u8d44\u672c\u6027\u652f\u51fa\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd\u77ed\u8bed(n.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u8d2d\u7f6e\u8bbe\u5907\u3001\u5382\u623f\u7b49\u957f\u671f\u56fa\u5b9a\u8d44\u4ea7\u7684\u5927\u989d\u6295\u5165<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aNew production line investment counts as capital expenditure.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u65b0\u4ea7\u7ebf\u8bbe\u5907\u6295\u5165\u5c5e\u4e8e\u8d44\u672c\u6027\u652f\u51fa\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">12.&nbsp;operating expenditure<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8\u0252p\u0259re\u026at\u026a\u014b \u026ak\u02c8spend\u026at\u0283\u0259(r)\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u7ecf\u8425\u6027\u652f\u51fa\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd\u77ed\u8bed(n.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u7ef4\u6301\u65e5\u5e38\u8fd0\u8425\u4ea7\u751f\u7684\u77ed\u671f\u6d88\u8017\u578b\u5f00\u9500<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aMarketing fees and logistics fees are operating expenditure.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u8425\u9500\u8d39\u3001\u7269\u6d41\u8d39\u5747\u4e3a\u7ecf\u8425\u6027\u652f\u51fa\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">13.&nbsp;amortization<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u0259\u02ccm\u0254\u02d0ta\u026a\u02c8ze\u026a\u0283n\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u65e0\u5f62\u8d44\u4ea7\u644a\u9500\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd(n.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u5546\u6807\u3001\u4e13\u5229\u7b49\u65e0\u5f62\u8d44\u4ea7\u5206\u671f\u5206\u644a\u8ba1\u5165\u6210\u672c<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aAmortization of software rights lasts over five years.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u8f6f\u4ef6\u4f7f\u7528\u6743\u5206\u4e94\u5e74\u8fdb\u884c\u65e0\u5f62\u8d44\u4ea7\u644a\u9500\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">14.&nbsp;depreciation<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/d\u026a\u02ccpri\u02d0\u0283i\u02c8e\u026a\u0283n\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u56fa\u5b9a\u8d44\u4ea7\u6298\u65e7\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd(n.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u673a\u5668\u3001\u5382\u623f\u7b49\u56fa\u5b9a\u8d44\u4ea7\u9010\u5e74\u635f\u8017\u5206\u644a\u6210\u672c<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aEquipment depreciation is calculated on a straight-line basis.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u8bbe\u5907\u91c7\u7528\u76f4\u7ebf\u6cd5\u8ba1\u7b97\u56fa\u5b9a\u8d44\u4ea7\u6298\u65e7\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">15.&nbsp;break-even point<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/bre\u026ak \u02c8i\u02d0vn p\u0254\u026ant\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u76c8\u4e8f\u5e73\u8861\u70b9\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd\u77ed\u8bed(n.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u8425\u6536\u521a\u597d\u8986\u76d6\u5168\u90e8\u6210\u672c\u3001\u5229\u6da6\u5f52\u96f6\u7684\u9500\u91cf\u89c4\u6a21<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aThe new product hits break-even point in the sixth month.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u8fd9\u6b3e\u65b0\u54c1\u7b2c\u516d\u4e2a\u6708\u8fbe\u5230\u76c8\u4e8f\u5e73\u8861\u70b9\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">16.&nbsp;cost allocation<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/k\u0252st \u02cc\u00e6l\u0259\u02c8ke\u026a\u0283n\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u6210\u672c\u5206\u644a\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd\u77ed\u8bed(n.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u516c\u5171\u5f00\u9500\u6309\u5408\u7406\u89c4\u5219\u5206\u914d\u81f3\u5404\u4e1a\u52a1\u7ebf\u3001\u4ea7\u54c1<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aShared warehouse fees use revenue ratio for cost allocation.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u5171\u4eab\u4ed3\u5e93\u8d39\u7528\u6309\u8425\u6536\u6bd4\u4f8b\u5b8c\u6210\u6210\u672c\u5206\u644a\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">17.&nbsp;procurement cost<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/pr\u0259\u02c8kj\u028a\u0259m\u0259nt k\u0252st\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u91c7\u8d2d\u6210\u672c\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd\u77ed\u8bed(n.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u539f\u6750\u6599\u3001\u5546\u54c1\u91c7\u8d2d\u5305\u542b\u8d27\u6b3e\u3001\u7269\u6d41\u3001\u7a0e\u8d39\u603b\u652f\u51fa<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aBulk purchasing cuts overall procurement cost of raw parts.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u6279\u91cf\u91c7\u8d2d\u964d\u4f4e\u96f6\u90e8\u4ef6\u6574\u4f53\u91c7\u8d2d\u6210\u672c\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">18.&nbsp;carrying cost<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8k\u00e6ri\u026a\u014b k\u0252st\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u5e93\u5b58\u6301\u6709\u6210\u672c\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd\u77ed\u8bed(n.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u4ed3\u50a8\u4fdd\u7ba1\u3001\u8d44\u91d1\u5360\u7528\u3001\u635f\u8017\u4ea7\u751f\u7684\u5e93\u5b58\u5f00\u9500<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aExcessive inventory raises carrying cost sharply.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u8fc7\u91cf\u5e93\u5b58\u4f1a\u5927\u5e45\u62ac\u9ad8\u5e93\u5b58\u6301\u6709\u6210\u672c\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">19.&nbsp;scrap cost<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/skr\u00e6p k\u0252st\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u62a5\u5e9f\u635f\u8017\u6210\u672c\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd\u77ed\u8bed(n.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u751f\u4ea7\u6b8b\u6b21\u54c1\u3001\u8fc7\u671f\u7269\u6599\u62a5\u5e9f\u5f62\u6210\u7684\u635f\u5931\u6210\u672c<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aUpgrading production equipment reduces scrap cost.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u5347\u7ea7\u751f\u4ea7\u8bbe\u5907\u51cf\u5c11\u62a5\u5e9f\u635f\u8017\u6210\u672c\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">20.&nbsp;labor cost<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8le\u026ab\u0259 k\u0252st\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u4eba\u529b\u6210\u672c\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd\u77ed\u8bed(n.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u5de5\u8d44\u3001\u793e\u4fdd\u3001\u5956\u91d1\u3001\u798f\u5229\u7b49\u5458\u5de5\u76f8\u5173\u603b\u652f\u51fa<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aLabor cost accounts for forty percent of total overhead.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u4eba\u529b\u6210\u672c\u5360\u6574\u4f53\u95f4\u63a5\u5f00\u652f\u7684\u56db\u6210\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">21.&nbsp;tax payable<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/t\u00e6ks \u02c8pe\u026a\u0259bl\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u5e94\u7eb3\u7a0e\u989d\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd\u77ed\u8bed(n.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u5f53\u671f\u6839\u636e\u7a0e\u6cd5\u6838\u7b97\u9700\u8981\u7f34\u7eb3\u7684\u5404\u7c7b\u7a0e\u91d1\u603b\u989d<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aThe finance team calculates monthly tax payable before filing.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u8d22\u52a1\u56e2\u961f\u62a5\u7a0e\u4e4b\u524d\u6838\u7b97\u6708\u5ea6\u5e94\u7eb3\u7a0e\u989d\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">22.&nbsp;corporate income tax<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8k\u0254\u02d0p\u0259r\u0259t \u02c8\u026ank\u028cm t\u00e6ks\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u4f01\u4e1a\u6240\u5f97\u7a0e\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd\u77ed\u8bed(n.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u9488\u5bf9\u4f01\u4e1a\u5e74\u5ea6\u5e94\u7a0e\u5229\u6da6\u5f81\u6536\u7684\u4e3b\u4f53\u7a0e\u79cd<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aQualified high-tech firms enjoy preferential corporate income tax rate.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u5408\u89c4\u9ad8\u65b0\u6280\u672f\u4f01\u4e1a\u4eab\u53d7\u4f18\u60e0\u4f01\u4e1a\u6240\u5f97\u7a0e\u7387\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">23.&nbsp;value-added tax<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8v\u00e6lju\u02d0 \u02c8\u00e6d\u026ad t\u00e6ks\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u589e\u503c\u7a0e\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd\u77ed\u8bed(n.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u5546\u54c1\u6d41\u8f6c\u589e\u503c\u90e8\u5206\u5f81\u6536\u7684\u6d41\u8f6c\u7a0e<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aWe can deduct input value-added tax from output tax.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u8fdb\u9879\u589e\u503c\u7a0e\u53ef\u62b5\u6263\u9500\u9879\u589e\u503c\u7a0e\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">24.&nbsp;input tax<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8\u026anp\u028at t\u00e6ks\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u8fdb\u9879\u7a0e\u989d\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd\u77ed\u8bed(n.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u4f01\u4e1a\u91c7\u8d2d\u8d27\u7269\u3001\u670d\u52a1\u65f6\u652f\u4ed8\u7684\u53ef\u62b5\u6263\u589e\u503c\u7a0e<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aFormal special invoices are required to claim input tax deduction.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u62b5\u6263\u8fdb\u9879\u7a0e\u989d\u9700\u63d0\u4f9b\u6b63\u89c4\u4e13\u7528\u53d1\u7968\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">25.&nbsp;output tax<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8a\u028atp\u028at t\u00e6ks\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u9500\u9879\u7a0e\u989d\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd\u77ed\u8bed(n.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u9500\u552e\u5546\u54c1\u3001\u63d0\u4f9b\u670d\u52a1\u5411\u5ba2\u6237\u6536\u53d6\u7684\u589e\u503c\u7a0e<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aOutput tax minus deductible input tax equals VAT due.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u9500\u9879\u7a0e\u989d\u51cf\u53bb\u53ef\u62b5\u6263\u8fdb\u9879\u7a0e\u989d\u5373\u4e3a\u5e94\u4ea4\u589e\u503c\u7a0e\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">26.&nbsp;withholding tax<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/w\u026a\u00f0\u02c8h\u0259\u028ald\u026a\u014b t\u00e6ks\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u9884\u63d0\u6240\u5f97\u7a0e\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd\u77ed\u8bed(n.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u5411\u5883\u5916\u4f01\u4e1a\u652f\u4ed8\u6b3e\u9879\u65f6\u4ee3\u6263\u4ee3\u7f34\u7684\u7a0e\u91d1<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aWe withhold tax when paying royalties to overseas partners.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u5411\u5883\u5916\u5408\u4f5c\u65b9\u652f\u4ed8\u7279\u8bb8\u6743\u4f7f\u7528\u8d39\u65f6\u8ba1\u63d0\u9884\u63d0\u6240\u5f97\u7a0e\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">27.&nbsp;stamp duty<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/st\u00e6mp \u02c8dju\u02d0ti\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u5370\u82b1\u7a0e\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd\u77ed\u8bed(n.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u7b7e\u8ba2\u5408\u540c\u3001\u4ea7\u6743\u51ed\u8bc1\u65f6\u6309\u91d1\u989d\u5f81\u6536\u7684\u5c0f\u989d\u7a0e\u79cd<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aEquity transfer contracts are subject to stamp duty.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u80a1\u6743\u8f6c\u8ba9\u5408\u540c\u9700\u8981\u7f34\u7eb3\u5370\u82b1\u7a0e\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">28.&nbsp;surcharge<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8s\u025c\u02d0t\u0283\u0251\u02d0d\u0292\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u9644\u52a0\u7a0e\u8d39\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd(n.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u4ee5\u4e3b\u7a0e\u4e3a\u57fa\u6570\u9644\u52a0\u5f81\u6536\u7684\u57ce\u5efa\u3001\u6559\u80b2\u7c7b\u7a0e\u8d39<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aVAT surcharges are calculated based on payable VAT amount.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u589e\u503c\u7a0e\u9644\u52a0\u7a0e\u8d39\u6309\u5e94\u4ea4\u589e\u503c\u7a0e\u91d1\u989d\u8ba1\u7b97\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">29.&nbsp;tax deduction<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/t\u00e6ks d\u026a\u02c8d\u028ck\u0283n\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u7a0e\u524d\u6263\u9664\u9879\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd\u77ed\u8bed(n.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u7a0e\u6cd5\u5141\u8bb8\u62b5\u6263\u5e94\u7a0e\u5229\u6da6\u3001\u51cf\u5c11\u7a0e\u8d1f\u7684\u5408\u89c4\u5f00\u652f<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aR&amp;D expenses qualify as extra tax deduction for enterprises.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u7814\u53d1\u8d39\u7528\u53ef\u4f5c\u4e3a\u4f01\u4e1a\u52a0\u8ba1\u7a0e\u524d\u6263\u9664\u9879\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">30.&nbsp;tax exemption<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/t\u00e6ks \u026a\u0261\u02c8zemp\u0283n\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u7a0e\u6536\u51cf\u514d\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd\u77ed\u8bed(n.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u7b26\u5408\u653f\u7b56\u6761\u4ef6\u53ef\u5168\u989d\u514d\u9664\u5bf9\u5e94\u7a0e\u79cd\u7f34\u7eb3\u4e49\u52a1<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aPublic welfare projects can apply for tax exemption approval.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u516c\u76ca\u7c7b\u9879\u76ee\u53ef\u7533\u8bf7\u7a0e\u6536\u51cf\u514d\u5ba1\u6279\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">31.&nbsp;tax credit<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/t\u00e6ks \u02c8kred\u026at\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u7a0e\u6536\u62b5\u514d\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd\u77ed\u8bed(n.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u76f4\u63a5\u62b5\u6263\u5f53\u671f\u5e94\u4ea4\u7a0e\u91d1\u7684\u4f18\u60e0\u989d\u5ea6<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aImport equipment investment gets fixed tax credit quota.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u8fdb\u53e3\u8bbe\u5907\u6295\u8d44\u4eab\u6709\u56fa\u5b9a\u7a0e\u6536\u62b5\u514d\u989d\u5ea6\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">32.&nbsp;taxable income<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8t\u00e6ks\u0259bl \u02c8\u026ank\u028cm\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u5e94\u7a0e\u6240\u5f97\u989d\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd\u77ed\u8bed(n.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u4f01\u4e1a\u5229\u6da6\u603b\u989d\u8c03\u6574\u6263\u9664\u4f18\u60e0\u540e\u8ba1\u7b97\u6240\u5f97\u7a0e\u7684\u57fa\u6570<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aAccounting profit needs adjustments to get taxable income.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u4f1a\u8ba1\u5229\u6da6\u9700\u7eb3\u7a0e\u8c03\u6574\u540e\u5f97\u51fa\u5e94\u7a0e\u6240\u5f97\u989d\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">33.&nbsp;tax filing<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/t\u00e6ks \u02c8fa\u026al\u026a\u014b\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u7eb3\u7a0e\u7533\u62a5\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd\u77ed\u8bed(n.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u6309\u671f\u5411\u7a0e\u52a1\u673a\u5173\u62a5\u9001\u8425\u6536\u3001\u7a0e\u91d1\u62a5\u8868\u7684\u6d41\u7a0b<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aMonthly VAT tax filing must finish before the 15th of each month.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u6708\u5ea6\u589e\u503c\u7a0e\u7eb3\u7a0e\u7533\u62a5\u9700\u5728\u6bcf\u670815\u65e5\u524d\u5b8c\u6210\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">34.&nbsp;tax declaration form<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/t\u00e6ks \u02ccdekl\u0259\u02c8re\u026a\u0283n f\u0254\u02d0m\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u7eb3\u7a0e\u7533\u62a5\u8868\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd\u77ed\u8bed(n.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u586b\u62a5\u8425\u6536\u3001\u62b5\u6263\u3001\u7a0e\u91d1\u6570\u636e\u7684\u6807\u51c6\u7a0e\u52a1\u8868\u683c<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aAccountants fill out tax declaration form via electronic tax bureau.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u4f1a\u8ba1\u901a\u8fc7\u7535\u5b50\u7a0e\u52a1\u5c40\u586b\u5199\u7eb3\u7a0e\u7533\u62a5\u8868\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">35.&nbsp;tax audit<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/t\u00e6ks \u02c8\u0254\u02d0d\u026at\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u7a0e\u52a1\u7a3d\u67e5\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd\u77ed\u8bed(n.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u7a0e\u52a1\u673a\u5173\u6838\u67e5\u4f01\u4e1a\u8d26\u52a1\u3001\u53d1\u7968\u3001\u7eb3\u7a0e\u5408\u89c4\u6027<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aWe fully cooperate with officials during official tax audit.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u5b98\u65b9\u7a0e\u52a1\u7a3d\u67e5\u671f\u95f4\u6211\u4eec\u5168\u529b\u914d\u5408\u5de5\u4f5c\u4eba\u5458\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">36.&nbsp;transfer pricing<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/tr\u00e6ns\u02c8f\u025c\u02d0 \u02c8pra\u026as\u026a\u014b\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u8f6c\u8ba9\u5b9a\u4ef7\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd\u77ed\u8bed(n.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u96c6\u56e2\u5173\u8054\u4f01\u4e1a\u4e4b\u95f4\u5185\u90e8\u4ea4\u6613\u5b9a\u4ef7\u89c4\u5219<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aTransfer pricing must comply with anti-tax avoidance rules.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u8f6c\u8ba9\u5b9a\u4ef7\u5fc5\u987b\u7b26\u5408\u53cd\u907f\u7a0e\u76d1\u7ba1\u89c4\u5b9a\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">37.&nbsp;tax avoidance<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/t\u00e6ks \u0259\u02c8v\u0254\u026ad\u0259ns\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u5408\u6cd5\u7a0e\u52a1\u7b79\u5212\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd\u77ed\u8bed(n.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u5229\u7528\u7a0e\u6536\u4f18\u60e0\u653f\u7b56\u5408\u89c4\u964d\u4f4e\u6574\u4f53\u7a0e\u8d1f<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aProfessional advisors design legal tax avoidance schemes.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u4e13\u4e1a\u987e\u95ee\u8bbe\u8ba1\u5408\u89c4\u7684\u7a0e\u52a1\u7b79\u5212\u65b9\u6848\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">38.&nbsp;tax evasion<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/t\u00e6ks \u026a\u02c8ve\u026a\u0292n\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u5077\u7a0e\u6f0f\u7a0e\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd\u77ed\u8bed(n.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u9690\u533f\u6536\u5165\u3001\u865a\u5f00\u53d1\u7968\u7b49\u8fdd\u6cd5\u5c11\u7f34\u7a0e\u91d1\u884c\u4e3a<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aFalsifying invoices constitutes serious tax evasion.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u4f2a\u9020\u53d1\u7968\u5c5e\u4e8e\u4e25\u91cd\u5077\u7a0e\u6f0f\u7a0e\u884c\u4e3a\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">39.&nbsp;input cost tax shield<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8\u026anp\u028at k\u0252st t\u00e6ks \u0283i\u02d0ld\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u6210\u672c\u7a0e\u76fe\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd\u77ed\u8bed(n.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u53ef\u7a0e\u524d\u6263\u9664\u6210\u672c\u5e26\u6765\u7684\u4f01\u4e1a\u6240\u5f97\u7a0e\u51cf\u514d\u6536\u76ca<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aDepreciation creates steady input cost tax shield each year.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u6298\u65e7\u6bcf\u5e74\u5f62\u6210\u7a33\u5b9a\u7684\u6210\u672c\u7a0e\u76fe\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">40.&nbsp;budget overrun<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8b\u028cd\u0292\u026at \u02cc\u0259\u028av\u0259\u02c8r\u028cn\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u9884\u7b97\u8d85\u652f\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd\u77ed\u8bed(n.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u5b9e\u9645\u5f00\u9500\u7a81\u7834\u9884\u5148\u6838\u5b9a\u7684\u6210\u672c\u9884\u7b97\u9650\u989d<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aThe sales team faces budget overrun on travel expenses.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u9500\u552e\u56e2\u961f\u5dee\u65c5\u8d39\u51fa\u73b0\u9884\u7b97\u8d85\u652f\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">41.&nbsp;budget under-spend<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8b\u028cd\u0292\u026at \u02c8\u028cnd\u0259 spend\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u9884\u7b97\u7ed3\u4f59\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd\u77ed\u8bed(n.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u5468\u671f\u7ed3\u675f\u5b9e\u9645\u5f00\u652f\u4f4e\u4e8e\u9884\u7b97\u6838\u5b9a\u603b\u989d<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aWe carry forward budget under-spend to next quarter\u2019s R&amp;D.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u6211\u4eec\u5c06\u9884\u7b97\u7ed3\u4f59\u7ed3\u8f6c\u81f3\u4e0b\u5b63\u5ea6\u7814\u53d1\u9879\u76ee\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">42.&nbsp;full cost accounting<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/f\u028al k\u0252st \u0259\u02c8ka\u028ant\u026a\u014b\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u5b8c\u5168\u6210\u672c\u6cd5\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd\u77ed\u8bed(n.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u5c06\u56fa\u5b9a\u3001\u53d8\u52a8\u5236\u9020\u8d39\u7528\u5168\u989d\u8ba1\u5165\u4ea7\u54c1\u6210\u672c\u6838\u7b97<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aManufacturing factories mostly adopt full cost accounting.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u751f\u4ea7\u5236\u9020\u5de5\u5382\u5927\u591a\u91c7\u7528\u5b8c\u5168\u6210\u672c\u6cd5\u6838\u7b97\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">43.&nbsp;variable costing<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8ve\u0259ri\u0259bl \u02c8k\u0252st\u026a\u014b\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u53d8\u52a8\u6210\u672c\u6cd5\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd\u77ed\u8bed(n.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u4ec5\u5c06\u53d8\u52a8\u751f\u4ea7\u8d39\u7528\u8ba1\u5165\u5355\u54c1\u6210\u672c\uff0c\u56fa\u5b9a\u8d39\u7528\u5355\u72ec\u5217\u652f<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aVariable costing helps managers judge product profitability.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u53d8\u52a8\u6210\u672c\u6cd5\u4fbf\u4e8e\u7ba1\u7406\u8005\u5224\u65ad\u5355\u54c1\u76c8\u5229\u6c34\u5e73\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">44.&nbsp;logistics cost<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/l\u0259\u02c8d\u0292\u026ast\u026aks k\u0252st\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u7269\u6d41\u6210\u672c\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd\u77ed\u8bed(n.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u4ed3\u50a8\u3001\u8fd0\u8f93\u3001\u88c5\u5378\u3001\u914d\u9001\u4ea7\u751f\u7684\u5168\u90e8\u7269\u6d41\u5f00\u652f<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aRegional warehouse layout optimizes overall logistics cost.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u533a\u57df\u4ed3\u5e93\u5e03\u5c40\u4f18\u5316\u6574\u4f53\u7269\u6d41\u6210\u672c\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">45.&nbsp;after-tax profit<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8\u0251\u02d0ft\u0259 t\u00e6ks \u02c8pr\u0252f\u026at\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u7a0e\u540e\u51c0\u5229\u6da6\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd\u77ed\u8bed(n.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u6263\u9664\u5168\u90e8\u7a0e\u8d39\u540e\u4f01\u4e1a\u6700\u7ec8\u7559\u5b58\u7ecf\u8425\u5229\u6da6<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aAfter-tax profit is the core indicator for shareholder returns.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u7a0e\u540e\u51c0\u5229\u6da6\u662f\u80a1\u4e1c\u56de\u62a5\u7684\u6838\u5fc3\u6307\u6807\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">46.&nbsp;pre-tax profit<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02ccpri\u02d0 \u02c8t\u00e6ks \u02c8pr\u0252f\u026at\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u7a0e\u524d\u5229\u6da6\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd\u77ed\u8bed(n.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u6263\u9664\u6240\u5f97\u7a0e\u4e4b\u524d\u7684\u5f53\u671f\u7ecf\u8425\u5229\u6da6\u603b\u989d<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aWe target a 15% annual growth rate of pre-tax profit.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u6211\u4eec\u8bbe\u5b9a\u7a0e\u524d\u5229\u6da6\u5e74\u5ea615%\u589e\u957f\u76ee\u6807\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">47.&nbsp;tax burden<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/t\u00e6ks \u02c8b\u025c\u02d0dn\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u7a0e\u8d1f\u6c34\u5e73\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd\u77ed\u8bed(n.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u4f01\u4e1a\u7a0e\u91d1\u652f\u51fa\u5360\u8425\u6536\u6216\u5229\u6da6\u7684\u7efc\u5408\u6bd4\u4f8b<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aPolicy adjustments effectively lower the overall tax burden.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u653f\u7b56\u8c03\u6574\u6709\u6548\u964d\u4f4e\u4f01\u4e1a\u7efc\u5408\u7a0e\u8d1f\u6c34\u5e73\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">48.&nbsp;cost benchmarking<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/k\u0252st \u02c8bent\u0283m\u0251\u02d0k\u026a\u014b\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u6210\u672c\u5bf9\u6807\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd\u77ed\u8bed(n.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u5bf9\u6bd4\u884c\u4e1a\u5934\u90e8\u4f01\u4e1a\uff0c\u5b9a\u4f4d\u81ea\u8eab\u6210\u672c\u5197\u4f59\u73af\u8282<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aCost benchmarking reveals our high logistics expenditure gap.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u6210\u672c\u5bf9\u6807\u66b4\u9732\u51fa\u6211\u4eec\u504f\u9ad8\u7684\u7269\u6d41\u5f00\u652f\u5dee\u8ddd\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">49.&nbsp;contingency cost<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/k\u0259n\u02c8t\u026and\u0292\u0259nsi k\u0252st\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u5e94\u6025\u9884\u5907\u6210\u672c\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd\u77ed\u8bed(n.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u9884\u7b97\u4e2d\u9884\u7559\u5e94\u5bf9\u7a81\u53d1\u989d\u5916\u652f\u51fa\u7684\u5907\u7528\u8d44\u91d1<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aWe set aside 5% contingency cost for unexpected supplies price hikes.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u6211\u4eec\u9884\u75595%\u5e94\u6025\u9884\u5907\u6210\u672c\u5e94\u5bf9\u7269\u6599\u7a81\u53d1\u6da8\u4ef7\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">50.&nbsp;cross-border tax rule<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/kr\u0252s \u02c8b\u0254\u02d0d\u0259 t\u00e6ks ru\u02d0l\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u8de8\u5883\u7a0e\u52a1\u89c4\u5219\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd\u77ed\u8bed(n.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u91ca\u4e49\uff1a\u8de8\u56fd\u7ecf\u8425\u6d89\u53ca\u7684\u53cc\u8fb9\u7a0e\u6536\u534f\u5b9a\u3001\u5883\u5916\u62b5\u514d\u6cd5\u89c4<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aOur finance team studies cross-border tax rule for overseas branches.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bd1\u6587\uff1a\u8d22\u52a1\u56e2\u961f\u7814\u7a76\u6d77\u5916\u5206\u652f\u673a\u6784\u9002\u7528\u7684\u8de8\u5883\u7a0e\u52a1\u89c4\u5219\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bf7\u70b9\u51fb\u8fd4\u56de\u9996\u9875<a href=\"https:\/\/openhub365.cn\/index.php\/2026\/07\/07\/%e5%95%86%e5%8a%a1%e8%8b%b1%e8%af%ad%e8%af%8d%e6%b1%87%e7%9b%ae%e5%bd%95\/\" data-type=\"post\" data-id=\"25150\">\u5546\u52a1\u82f1\u8bed\u8bcd\u6c47\u76ee\u5f55<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u4e86\u89e3\u66f4\u591a\u53ef\u5145\u5f53\u8868\u8bed\u7684\u5404\u7c7b\u8bcd\u8bed\u89e3&#8230;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[510],"tags":[],"class_list":["post-24947","post","type-post","status-publish","format-standard","hentry","category-510"],"_links":{"self":[{"href":"https:\/\/openhub365.cn\/index.php\/wp-json\/wp\/v2\/posts\/24947","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/openhub365.cn\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/openhub365.cn\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/openhub365.cn\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/openhub365.cn\/index.php\/wp-json\/wp\/v2\/comments?post=24947"}],"version-history":[{"count":0,"href":"https:\/\/openhub365.cn\/index.php\/wp-json\/wp\/v2\/posts\/24947\/revisions"}],"wp:attachment":[{"href":"https:\/\/openhub365.cn\/index.php\/wp-json\/wp\/v2\/media?parent=24947"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/openhub365.cn\/index.php\/wp-json\/wp\/v2\/categories?post=24947"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/openhub365.cn\/index.php\/wp-json\/wp\/v2\/tags?post=24947"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}