| 单词 | Costs of production |
| 释义 | 生產成本 The actual costs of producing a product or service. Explicit costs appeared in the company’s accounts include salaries and wages, costs of plant and raw materials, inventories, utility and handling. Implicit costs include those involved in small businesses where the proprietor-manager does not receive a full salary or where interest on personal funds is not charged. Variable costs vary with output within the capacity of the existing plant. Fixed costs are production costs which tend to be unaffected by variations in the volume of output (also known as overhead costs). Short-run costs vary with the level of production within the capacity of the existing plant. Long-run costs are those incurred when all fixed and variable costs may change. 生產產品或提供服務的實際成本。公司帳目中可明確的成本包括：工資和薪金、廠房和原材料成本、存貨、生產製造費用等；隱含成本存在於所有者經營者合一的人員沒有全額薪金或其個人基金利益不被記作費用的小型企業。可變成本指隨工廠現有生產能力限度內的產出量變動而變動的成本；固定成本（也可稱作間接成本）指不受產出量的變動影響的生產成本。短期成本隨工廠現有生產能力限度內的生產水平而變動。長期成本是所有固定和變動成本發生變動時產生的成本。 |
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