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《物流专业英语（第3版） 教学课件 作者 齐利梅答案 15《物流专业英语》pptunit15transportcosts.ppt》由会员上传分享，免费在线阅读，更多相关内容在教育资源-天天文库。
1、《物流专业英语》Unit15Transportcosts运输成本Keytotheexercises练习答案1.AnswerthefollowingquestionsinEnglish:1.Whatisthepurposeofcosting?Theprimepurposeofcostingistoshowthetotalcostoftheservicerendered,andtoanalyzethecompositionofthatcost.Thismeanseffectivecontrolovereachelementofth
2、ecost.2.Whatisthedefinitionofacostunit?Acostunitisthecostperitem.3.Whatisthedifferencebetweendirectandindirectcosts?Adirectcostisonethatgoesdirectlytoacostcentreorcostunit.Inthecaseofavehicle,suchthingsasfuel,oil,tyres,drivers’wagesandsoon,areallexamplesofdirectcost
3、s.Indirectcostsaresometimesreferredtoasoverheads,oradministrativecosts.Theyarecostsincurredwhenrunningabusiness,ieadvertising,telephones,officestaffsalaries,heatandlight,insuranceonproducts,etc.4.Whatisthedifferencebetweenfixedandvariablecosts?Fixedcostsarethosethat
4、donotvaryoveragivenperiod.Neitherwillitbeaffectedbymileageorvehicleactivity.Intransportfixedcostsareoftenreferredtoas‘standingcosts’,whichexistwhetherthevehiclesmoveornot,eghouserentandinsurance.Theoppositeoffixedcosts,thesevaryinrelationtotheamountofequipmentused,e
5、gcostsoffuelandtyres.Itispossiblethatacertaincostcomesundermorethanonecostcategory.Forexample,fuelisbothadirectcostbecauseitgoestoaparticularvehicleandavariablecostbecauseitvarieswithuse.2.PutthefollowingwordsorphrasesintoChinese:varywithfixedcostshouserentstandingc
6、ostsmileageinsuranceonproductsheatandlightadvertising随…而变化固定成本房租长期成本里程产品保险取暖和照明广告varywithfixedcostshouserentstandingcostsmileageinsuranceonproductsheatandlightadvertising随…而变化固定成本房租长期成本里程产品保险取暖和照明广告3.PutthefollowingwordsorphrasesintoEnglish:行政成本一般管理费用简接成本直接成本生产成本成本中
7、心单项成本成本核算单位收入、成本及库存成本的每个要素总成本分析成本的构成administrativecostsoverheadsindirectcostsdirectcostsproductioncostscostcentreunitcostcostunitincome,costandinventoryeachelementofthecosttotalcosttoanalyzethecompositionofthecost4.Subjectforself-study:supplier’spricemake-upandcoste
8、quationchartssupplier’spricemake-upandcostequationcharts供应商的价格构成和成本等式供应商的价格构成价格材料成本劳动力成本日常开支分摊利润总拥有成本采购价购置成本运营成本处置成本成本等式TheEnd
