单词 | actual cost |
释义 | > as lemmasactual cost actual cost n. the real expenditures incurred in buying or producing something, esp. as opposed to a budgeted or estimated cost. ΚΠ 1778 Let. 22 Jan. in Rep. Select Comm. Accts. App. 55 To turn the contract into an agency, when accounts of the actual cost are to be rendered, is an utter impossibility. 1828 W. Mason Rep. Federal Circuit Court U.S.: 1st Circuit 3 70 Is it to be the actual cost of the repairs, or the actual cost, deducting one-third new for old? 1871 Insurance on Mutual Contrib. Plan (Protection Life Insurance Co., Chicago) 11 Insurance is still obtained at actual cost on the mutual contribution system. 1936 N. L. Burton Introd. Cost Accounting vii. 109 When the first-in, first-out method is used, goods received are entered at actual cost—invoice price plus freight, etc. 2005 D. J. Oyer Pricing & Cost Accounting (ed. 2) iii. 50/1 In a process system, costs are assigned either at actual cost or at a standard cost. < as lemmas |
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