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单词 Time costing
释义 按時收費

A method of charging a client for professional services based solely on the time taken to perform that work. Time-cost is a factor that may vary from time to time and from firm to firm and one should not be bound by any formula for assessing ‘time-cost’; however, the way in which time-cost has been computed may be looked at when deciding whether remuneration for professional services is reasonable: Taxation & Financial Services Ltd & Anor v Sino-British (HK) Ltd [1985] 1 HKC 227. Other methods of charging include by way of a lump sum for the services performed or by reference to a published scale of costs or charges. See also Billable hours; Costs; Scale of costs.
一種專業服務收費方法,僅基於進行有關工作所需的時間計算。按時收費會因應時間及個別公司而有差異;在評估「按時收費」時不應受到任何方程式約束;但在決定專業服務酬金是否合理時,則可查明按時收費的計算方法:Taxation & Financial Services Ltd & Anor v Sino-British (HK) Ltd [1985] 1 HKC 227。其他收費方法包括就已履行的服務支付整筆款項或參考已公布的訟費收費表或收費表。另見 Billable hours; Costs; Scale of costs。

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更新时间:2025/6/20 12:07:46