英语词汇“cost centre”的英英意思、用法、释义、翻译、读音、例句、短语、词组-英语词典

cost centre n. (a) chiefly Accounting a part of an organization to which costs may be charged for accounting purposes; (b) Business a section of an organization that adds to costs and does not generate revenue directly; frequently in contrast to profit centre n. at profit n. Compounds 1b.

ΘΚΠ

society > trade and finance > management of money > keeping accounts > [noun] > keeper of accounts > office or department of

counting-housea1483

accountantship1668

tellership1764

accounts department1829

cost centre1921

account1960

1921 Nat. Assoc. Cost Accountants Year Bk. v. 143 The natural divisions of the processes of manufacture form cost centers or departments for the purpose of determining costs.

1974 Terminol. Managem. & Financial Accountancy (Inst. Cost & Managem. Accountants) 42 Overhead distribution sheet, a columnar form used for the purpose of distribution of overhead expenditure over cost centres, and for the apportionment of the accumulated expenses of service cost centres over others.

1975 J. G. Louderback & G. F. Dominiak Managerial Accounting ix. 237 A cost center can also be quite large, like the administrative area of a big firm.

2001 Financial Times 27 Jan. 7/6 (advt.) Imagine a world where your IT department is a profit rather than a cost centre.

2002 E. McLaney & P. Atrill Accounting (rev. ed.) x. 307 Charging direct costs to jobs, in a departmental system, is exactly the same as where the whole business is one single cost centre.

单词	cost centre
释义	> as lemmas cost centre cost centre n. (a) chiefly Accounting a part of an organization to which costs may be charged for accounting purposes; (b) Business a section of an organization that adds to costs and does not generate revenue directly; frequently in contrast to profit centre n. at profit n. Compounds 1b. ΘΚΠ society > trade and finance > management of money > keeping accounts > [noun] > keeper of accounts > office or department of counting-housea1483 accountantship1668 tellership1764 accounts department1829 cost centre1921 account1960 1921 Nat. Assoc. Cost Accountants Year Bk. v. 143 The natural divisions of the processes of manufacture form cost centers or departments for the purpose of determining costs. 1974 Terminol. Managem. & Financial Accountancy (Inst. Cost & Managem. Accountants) 42 Overhead distribution sheet, a columnar form used for the purpose of distribution of overhead expenditure over cost centres, and for the apportionment of the accumulated expenses of service cost centres over others. 1975 J. G. Louderback & G. F. Dominiak Managerial Accounting ix. 237 A cost center can also be quite large, like the administrative area of a big firm. 2001 Financial Times 27 Jan. 7/6 (advt.) Imagine a world where your IT department is a profit rather than a cost centre. 2002 E. McLaney & P. Atrill Accounting (rev. ed.) x. 307 Charging direct costs to jobs, in a departmental system, is exactly the same as where the whole business is one single cost centre. extracted from costn.³ < as lemmas
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> as lemmas