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单词 cost accountancy
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cost accountancy
cost accountancy n. the practice of recording all the costs incurred by a business, esp. so as to improve the management of expenditures; (also) this practice as a subject of study or examination; cf. cost accounting n.
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1907 N.Y. Times 2 Oct. 14/2 (advt.) Plan reading and estimating, cost accountancy, rapid calculation &c., Low fees.
1954 Accounting Rev. 29 34/1 Are there any principles of cost accountancy not equally applicable to general accountancy?
2010 Sunday Tel. 25 Apr. 10 I joined the Bank of Ireland as a clerk, and did the Institute of Bankers and cost accountancy along the way.
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