1. C U 成本，费用　 price; money that you must pay for sth
2. S 代价，损失　 loss; what is given to get another thing

　absorb the ～　承担费用
　avoid the ～　避免损失
　bear the ～　承担费用
　bring the ～　控制费用
　calculate ～　计算成本
　cheapen the ～　降低成本
　collect the ～　收取费用
　compute probable ～　估计费用
　count the ～　估计费用
　cover the ～　包括费用
　cut ～　削减费用
　cut down the ～　降低费用
　defray the ～　支付费用
　earn the ～　赚回成本
　entail enormous ～　需要巨大的费用
　estimate the ～　估计成本
　heighten the ～　提高成本
　incur the ～　遭受损失
　keep down the ～　缩减费用
　learn to one's ～　汲取教训，从教训中学到
　maintain the ～　提供费用
　meet the ～　支付费用
　omit the ～　去除费用
　pay the ～　支付费用
　raise the ～　提高成本
　rate the ～　估计费用
　reckon the ～　计算费用
　reduce over head ～　削减经常开支
　return all ～s　偿还所欠费用
　shave the ～　讨价还价
　shoulder the ～　承担费用
　spare the ～　节约费用
　split the ～　分摊费用
　actual ～　实际费用
　additional ～　附加费用
　administrative ～　行政费用
　annual ～　年度费用
　appalling ～　惊人的费用
　average ～　平均费用
　capital ～　基建费，投资费
　capitalized ～　核定投资额
　classical ～　标准费用
　comparative ～　比价
　considerable ～　以很高的代价
　current ～　市价
　engineering ～　工程费
　enormous ～　巨大的代价
　equal ～　同等价格
　estimated ～　估价
　evident ～　明价
　excessive ～　过多的代价
　extra ～　额外费用
　fair ～　公平价
　fearful ～　可怕的代价
　final ～　最后成本
　first ～　成本，最初费用
　great ～　高价
　heavy ～　重大的代价
　housing ～　管理费
　huge ～　巨大的代价
　human ～s　人员的伤亡
　increasing ～　不断上涨的费用
　inevitable ～　不可避免的费用
　inflated ～　飞涨的费用
　initial ～　创办费
　insignificant ～　无价值的花费
　living ～s　生活费
　low ～　低价
　manufacturing ～s　制造费用
　material ～　材料费
　minimum ～　极小的费用
　moderate ～　公道的价钱
　nominal ～　微不足道的费用
　operating ～　营业费
　overall operational ～　总运行费
　overhead ～　管理费
　prime ～　主要成本
　proper ～　正当花费
　reasonable ～　合理的费用
　reduced ～　降低了的价格
　relative ～　相关的费用
　renewal ～　更新费
　running ～s　管理费，使用费
　total ～　总费用
　trifling ～　微不足道的费用
　unite ～　单价
　ultimate ～　最主要的费用
　whole ～　全部费用
　working ～　工作费用，使用费
　construction ～　工程费
　court ～s　诉讼费
　flat ～　房租费
　freightage ～　运费
　haulage ～　运输费
　labor ～　人工成本
　maintenance ～　维修费
　production ～　生产成本
　sell ～　成本
　staff ～　工资费用
　telegraph ～　电报费
　telephone ～　电话费
　upkeep ～　保养费
　～ account　成本计算，成本账
　～ accounting　成本会计
　～ accounts　成本账户
　～ allocation　成本分配
　～ analysis　成本分析
　～ basis　成本基础
　～ behavior　成本习性
　～ book　成本账簿
　～ budget　成本预算
　～ card　成本单
　～ coding　价值编码
　～ concept　成本观念
　～ control　成本控制
　～ distribution　成本分配
　～ element　成本因素
　～ estimate　成本估价
　～ expiration　成本消耗
　～ finding　成本计算
　～ flows　成本流程
　～ index　价格指数
　～ keeping　成本核算
　～ method　成本法
　～ price　成本价格
　～ principle　成本原则
　～ push　成本增加
　～ rate　成本率
　～ record　成本账
　～ recovery method　收回成本法
　～ sheet　成本单
　～ standard　成本标准
　～ system　成本制度
　～ unit price　成本单价
　～ variance　成本差异
　at ～　按照成本
　at a ～ of　以…为代价
　at all ～s　不惜任何代价
　at any ～　无论如何
　at great ～　以高价
　at half ～　以半价
　at low ～　以低价
　at no ～　不花钱
　at the ～　以…为代价
　below ～　低于成本价
　to one's ～　通过亲身经历认识到
　under ～　低于价格
　without ～　免费
　～ against　负担诉讼费
　～ in　在…方面的代价
　～ of　…费
　～ of capital　资金成本
　～ of construction　建筑费
　～ of construction and repairing　修造成本
　～ of delays　延续费
　～ of equipment　设备费
　～ of goods manufactured　制造品成本
　～ of goods purchased　进货成本
　～ of goods sold　销货成本
　～ of installation　安装费
　～ of living　生活费用
　～ of maintenance　维修费
　～ of manufacture　制造成本
　～ of operation　使用费
　～ of overhaul　检修费
　～ of price　原价
　～ of production　制造费
　～ of repairs　修理费
　～ of sales　销售成本
　～ of service rendered　劳务成本
　～ of upkeep　维修费

　The scientific books will be sent without cost.　这些科学书籍将免费赠送。
　It's nice to travel with expenses paid by your employers, at no cost to yourself!　自己不花一个钱，全由雇主掏腰包，这样的旅行可真妙！
　The cost includes taxes.　费用中包括税金。
　The cost summed to 200 dollars.　费用共达200美元。
　I promise all costs will be readily returned.　我保证所有的费用会迅速偿还。
　He put the cost at one hundred dollars.　他把费用定在100美元。
　We estimate the cost to be five thousand dollars.　我们估计费用为5000美元。
　Please figure out the total cost.　请算出总费用。
　He payed the difference in cost.　他支付了费用的差额。
　Apart from the cost, it will take a lot of time.　除了费用之外，还花了大量的时间。
　You must bring the cost within the required limit.　你们必须把费用控制在规定的限度内。
　The new regulations tend to keep down the cost.　新规定有助于缩减费用。
　The cloth is not worth the cost.　这块布不值这个价钱。
　Efficient management is one of the factors which will lower production cost.　有效率的管理是降低成本的一个因素。
　Rising costs made it hard to carry on the business.　成本提高了，生意就很难做下去。
　The manager expects it to earn its cost in 5 years.　经理希望在5年内赚回成本。
　These goods are all sold at cost.　这些货物都是按成本价格出售的。
　At last we bought the film rights of a novel at a moderate cost.　最终我们以适中的价格购买下了把小说改编成电影的版权。
　People whose homes have been flooded are looking to the government for help with the cost.　家遭水淹的人们正指望政府给予损失补助。
　We shall defend our country, whatever the cost may be.　无论付出什么代价，我们都要保卫我们的国家。
　We must at any cost defeat them.　我们必须不惜任何代价打败他们。
　He had his plan carried out at an immense cost.　他以巨大的代价实现了他的计划。
　No matter what cost is involved, we will save them.　不论付出多大的代价，我们都要把他们救出来。
　I will do it at any cost.　无论如何，我决意要做。
　The rise in electricity costs has added to our difficulties.　电费上涨增加了我们的困难。
　In recent years the residential building costs soar.　近几年住宅建设费用飞涨。
　The new working method further reduced production costs.　新的操作方法进一步降低了生产成本。
　This development is consistent with the company's aims of reducing its costs.　这种发展同公司降低成本的目标是一致的。
　The women's volleyball team put up a desperate fight to win the world championship at all costs.　女子排球队为争取世界冠军而不惜一切代价，殊死拼搏。
　We must finish the work at all costs before midnight.　无论付出什么样的代价，我们必须在午夜前完成这项工作。
　He calculated the cost of a journey to Tokyo in the summer vacation.　他计算了暑假里到东京旅游的开支。
　The cost of upkeep is born by the state.　保养费由国家承担。
　We figured in the travel expenses but forgot the cost of meals.　我们把旅行开支计算在内，但却忘了把伙食费加进去。
　Did you reckon in the cost of a taxi across Beijing?　你把穿越北京的出租车费算进去了吗?
　We must reckon with all possible difficulties when we are considering the cost of the contract.　我们考虑合同费用时必须认真考虑所有潜在的困难。
　The two schools agreed to split the cost of construction between them.　两个学校同意分摊建筑工程费用。
　In order to meet the cost of university attendance, she has to do extra work at night.　为支付大学的费用，她必须在晚上去工作。
　Following the cutting down of personnel, the cost of production was correspondingly reduced.　随着人员的裁减，生产成本也相应降低了。
　Tom was for cutting down the cost of production.　汤姆赞成降低生产成本。
　What is the estimated cost of the house?　这座房子的估价是多少?
　The high cost of oil poses serious problems for industry.　昂贵的石油价格给工业造成了严重困难。
　This is a military victory purchased at great cost of life.　这是一场用许多人的生命换来的军事胜利。
　He rescued the boy from drowning at the cost of his own life.　他救这小孩免于淹死却牺牲了自己的生命。
　The poor fox escaped from the trap at the cost of a leg.　那只可怜的小狐狸逃出了陷阱，却失去了一条腿。
　The cost of living has gone up again.　生活费用又上涨了。
　In the past few years the cost of living has risen by nearly 40 per cent.　在过去的几年里，生活费用几乎上涨了40%。
　Is it a logical necessity that the cost of living goes up if wages go up?　逻辑上说，如果工资提高生活费用就必然要增长吗?
　With the rising cost of living, it is hard for the old people to live on their pensions.　由于生活费用不断上涨，老年人靠养老金生活已很困难了。

 ♣ cost, expense, outlay
　这三个名词的共同意思是“花费，费用”。其区别是：
1. cost指为获得或生产某物所费的金额，是时间、劳力等的总计。一般指日常生活的开销，也可指劳力、服务等的“费用”“花费”; expense则含有较不确定的意味，泛指“费”“费用”；而outlay则指为一定目的而花费的金额。例如：
　She built the house without regard to cost.　她盖这房子根本不在乎花多少钱。
　The expense of a good education is great.　受到好的教育需要一大笔费用。
　We need a large outlay on scientific research.　我们需要科学研究的大量费用。
2. cost和outlay既可用作动词，又可用作名词，而expense只能用作名词，其动词形式为expend.
 ♣ cost, price
　这两个词都有“价格”的意思，有时两者可以换用。例如：
　What's the cost〔price〕 of that book?　这本书多少钱?
　其区别是：cost有“原价”“成本”的意思，指对物品所作的代价，包括物的发现，制造等所花去的一切费用；而price指商品的“销售价格”，尤指卖方对商品所要求的价格。一般说来，物品的price总比它的cost高些。例如：
　They want to sell the things at cost.　他们想按成本价把这些东西卖了。
　What is the price of this table?　这张桌子价格多少?

1. 生活费用很高。
　［误］ The cost for living is very high.
　［正］ The cost of living is very high.
　［析］ 表示“…的费用（或价格）”用the cost of，其中of不能用for代替。
2. 价钱不是很贵。
　［误］ The cost is not so expensive.
　［正］ The cost is not so high.
　［析］ 说“价钱贵〔贱〕”，不能用expensive〔cheap〕，可用high〔low〕。
3. 你的计算机多少钱?
　［误］ What is the cost of your computer?
　［正］ What is the price of your computer?
　［析］ 询问价钱时，不能用cost，须用price.

1. vt. & vi.值钱　 be obtainable at the price of; have an amount of money as a price
2. vt.花费　 require the payment of time or money
3. vt.失去　 result in or cause the loss of; make sb loss sth
4. vt.估价　 calculate the price to be charged for; estimate the cost of an article

　～ a friend　失去朋友
　～ a great deal of trouble　添了不少麻烦
　～ a hundred soldiers　损失了100名士兵
　～ a whole year　用了一整年时间
　～ effort　花费气力
　～ fortune　损失财产
　～ health　以健康为代价
　～ job　丢掉工作
　～ labour　付出劳动
　～ life　付出生命
　～ many sleepless nights　花费许多个日夜
　～ money　花钱
　～ nothing　不费什么事
　～ several million pounds　花费好几百万英镑
　～ ten dollars　花费10美元
　～ time　花费时间
　～ two pounds　值两镑
　～ what it may　不惜任何代价，无论如何
　～ a lot　耗费甚大
　～ dare　吃大亏
　～ little　代价小
　～ more　更贵
　～ too much　价钱太贵
　～ carefully　费很大劲
　～ dearly　使某人付出极大代价
　～ really　真值钱
　～ to　对…产生好感

　The sofa really cost.　那沙发可真值钱。
　It cost too much.　这个价太贵了。
　Nowadays petrol costs too much.　如今的汽油太贵了。
　Apples are costing more these days.　这些日子苹果越来越贵了。
　That's a beautiful leather wallet, but it costs too much.　那个皮夹子很漂亮，但是价钱太贵了。
　In a long run, it is an economy to buy good quality goods, even though they cost more.　购买质量好的货物，虽然价格较贵，但长期来看是经济的。
　Small gift could give a lot of pleasure and doesn't cost much.　小礼物花钱不多但却可以带来许多乐趣。
　A motorcar costs a great deal of money.　一部汽车值很多钱。
　How much does the washer cost?　这台洗衣机价钱多少?
　Courtesy costs little but means much.　讲礼貌不费事，但意义却很大。
　Does it cost much to live here?　在这儿住费用很贵吗?
　It costs dear.　这很值钱。
　How dear the lesson costs!　这个教训的代价多大啊！
　You do not know what these roses have cost your father.　你不知道为了这几朵玫瑰花，你父亲付出了多大代价。
　If you attempt it, it will cost you dearly.　如果你想试，一定会吃大亏的。
　The best goods cost money.　好货价钱高。
　The book costs two pounds.　这本书值两英镑。
　The jacket costs 75 dollars.　这件夹克的价格为75美元。
　Coal used to cost 3 shillings a sack.　以往一袋煤值三先令。
　The eggs cost thirty cents each.　这些鸡蛋3角钱一个。
　A huge plateful like that costs only 50 cents.　这样大一盘才50美分。
　What does a loaf of bread cost in Germany today?　在德国，现在一条面包要多少钱?
　The vase costs ten dollars.　这花瓶值10美元。
　His car cost the same amount as mine.　他的车同我的车一个价。
　The insurance of his house costs forty pounds a year.　他的房屋保险一年40英镑。
　This product now only costs one-tenth what it did before.　这种产品的现价为原来价格的1/10。
　The project cost a whole year.　这项工程花了一整年的时间。
　To compile a dictionary costs much time and patience.　编纂一本词典要花费时日和耐心。
　Making experiments like this costs much time and labour.　做这样的试验要花很多的时间和劳力。
　The journey costs two days.　这次旅行费时两天。
　Put their things down, you all, they cost money.　你们一齐上，把他们身上的东西弄下来，都是值钱的。
　But of course that kind of pleasure costs money.　当然，这种娱乐很费钱。
　It really cost a lot of money.　这件事确实花费了许多钱。
　A local call costs a quarter from a booth.　在公用电话间打市内电话，电话费是25美分。
　They resisted my proposal because they thought the plan would cost too much money.　他们反对我提出的计划，因为他们认为这个计划花钱太多。
　No matter what it costs, I'll do it.　不论付出多大代价，我也要干。
　That coat looks good on you, but it must have cost an arm and a leg.　这件外衣你穿着很漂亮，不过价钱太贵了。
　Although this kind of colour television set is good in quality, it cost an arm and a leg and at present I can't afford to buy it.　虽然这种彩电质量很好，但价钱太高，目前我买不起。
　The job was cost by the builder at about three thousand dollars.　据营造者估算，此事约花费3000美元。
　It will cost you to go by train, so why not by bus?　既然乘火车花费大，你为什么不乘公共汽车呢?
　It costs five thousand dollars a year to maintain this house.　管理维修这所房子，每年要花5000美元。
　This battle cost the enemy 1000 men.　这一仗敌人损失1000名士兵。
　The quarrel cost me a friend.　那场争吵使我失去了一位朋友。
　This chair cost me twenty pounds.　这张椅子花了我20英镑。
　The repairs to the computer cost me over 200 yuan.　修这台电脑花了我200多元钱。
　This book cost me five dollars.　我花5美元买了这本书。
　The necklace cost us thirty-six thousand francs.　这条项链花了我们3.6万法郎。
　Electricity and water cost us eighty yuan per month.　我们每个月水电费大约要80元。
　How much did the bag cost you?　这个包你花了多少钱?
　Jose was waiting anxiously as if the seconds were costing him money.　约瑟正焦急地等待着，似乎每秒钟都在花他的钱。
　The writing of the book cost her ten years of hard work.　写这本书她付出了十年的辛勤劳动。
　The invention cost him much time.　这一发明占用了他很多时间。
　The answer to the girl's letter cost him much time.　回复那姑娘的信使他花了许多时间。
　These numerous trips with Jennie have cost him a lot of time.　陪詹妮跑了这么多的地方花费了他许多时间。
　These trips to Xinjiang cost us considerable time.　这几次到新疆去花了我们相当多的时间。
　His dissipation cost him his fortune.　他的挥霍浪费使他损失了全部财产。
　That moment's stop cost the United States team its lead.　这一瞬间的停顿，使美国队失去了领先的地位。
　Every step cost us much effort.　每走一步，我们都很吃力。
　The boy's misconduct cost his mother many sleepless nights.　这男孩的不轨行为，使他的母亲许多夜不得安眠。
　The patient's dangerous condition cost the doctors and nurses many a sleepless night.　病人的危险状况，使医生和护士们好几夜不曾合眼。
　This heroic deed cost him his life.　这件英雄业绩使他牺牲了生命。
　His ambition cost him his life.　他因为野心断送了性命。
　It cost him a great deal of trouble.　这给他添了不少的麻烦。
　The work cost him a lot of care.　这项工作使他付出了很多心血。
　That sort of accident could have cost you your hand.　那种事故本来是可能使你失掉一只手的。
　A single error here could cost you your life.　在这儿一有差错就有可能使你丧命。
　One mistake may cost you your job.　要有一个差错，你就得丢掉工作。
　A slight carelessness on this precipice could cost a man his life.　在这悬崖上稍一疏忽，就会使人丧生。
　Working overtime cost him his health.　加班加点工作，使他健康恶化。
　It will cost you 800 yuan to fly to Shanghai.　乘飞机去上海将花费你800元。
　It costs them 8000 dollars a year to run a car.　养一辆车一年要花费他们8000美元。
　He told me it cost him 10,000 dollars to furnish his apartment, and I believed it.　他告诉我他花了1万美元为这套住宅配置家具，这话我信。

 ♣ cost at　(v.+prep.)
　估计，预算　estimate
　〔说明〕 cost at通常不用于进行体。
　They cost the job at about 150 pounds.　他们估计这工作要花150英镑左右。
　The job was cost by the builder at about three thousand dollars.　据营造者预算，此事约花费3000美元。
 ♣ cost out　(v.+adv.)
　估计出履行某合同的费用　guess the cost of fulfilling a contract
　〔说明〕 cost out通常不用于进行体。
　We shall have to bring in professional advisers to help us to cost out this job.　我们不得不找一些专业顾问来帮助我们估计一下这项工作所需要的费用。
 ♣ cost what it may
　无论如何　in any case
　I shall have to buy the computer, cost what it may.　不管代价多高，这台电脑我都要买。
　Cost what it may, we must get this oil field into operation.　无论如何，我们必须使这块油田投产。

 ♣ cost, charge
　这两个词的共同意思是“索价，花钱”。其区别是：
1. 从意思上讲， charge的意思是“请求付费用”，而cost则是“物本身值多少钱”。
2. 从句式上讲， charge的主要句式是charge...for...或charge sb ..for...。
 ♣ cost, pay, spend, take
　这组词的共同意思是“花费”，指某人买或做某事所花费的时间或金钱。其区别是：
1. spend和pay的主语只能是人；cost的主语是物或事；take后接时间时，主语也可以是人。此外，take和cost还可以用动词不定式或动词不定式短语作真实主语，而it为形式主语。例如：
　I paid him $200 for this painting.　我付他200美元买了这幅画。
　She spent ten dollars shopping for food.　她购买食品花了10美元。
　The work cost me a lot of time and effort.　这本著作花费了我大量的时间和精力。
　We took a week to finish the work.　我们花了一个星期完成这项工作。
　It costs us a lot of money to build a house.　盖房子花了我们很多钱。
　It took me one year to read this book.　我用一年时间读了这本书。
2. pay的搭配范围最窄，只接金钱；cost的搭配范围最宽，除接金钱和时间外，还可接劳力、精力、财富、健康、职位甚至生命等。例如：
　"Are you paying cash?""No, I will pay by cheque."　“你付现金吗?”“不，我用支票支付。”
　Careless driving cost him his life.　粗心大意地开车使他丧了命。
3. spend可接动名词，而cost, pay, take可接动词不定式。
4. spend, take, pay都可用于被动结构，而cost不能用于被动结构。

1. 1840年发行的第一张邮票的价格为一便士。
　［误］ The first postage-stamps, issued in 1840, costed one penny.
　［正］ The first postage-stamps, issued in 1840, cost one penny.
　［析］ cost作“价格”解时是不规则动词，其过去式和过去分词都是cost.
2. 买那本词典我花了五元钱。
　［误］ I cost five yuan on the dictionary.
　［正］ The dictionary cost me five yuan.
　［析］ cost表示“（使某人）花费（金钱、时间、劳力等）”时，句子主语常是事物名词或指代事物的代词，不能是表示人的名词或代词。
3. 那条项链值五百法郎。
　［误］ The necklace is cost five hundred francs.
　［正］ The necklace costs five hundred francs.
　［析］ cost不能用于被动结构，它可以用主动形式表示被动意义。
4. 这种轿车价格很高。
　［误］ The price of this kind of car cost much.
　［正］ This kind of car costs much.
　［正］ The price of this kind of car was high.
　［析］ cost与price语意重复。

1. 有的语法学家认为cost是不及物动词。例如：
　把The cup cost me 10 yuan.中的me看作是to me，没有to, 10 yuan是in 10 yuan，没有in，视me和10 yuan为状语。
2. 口语中cost有时也可以人作主语，且直接宾语有时可倒装。例如：
　Though the money she cost me, I have never regretted to this day.　尽管她花了我的钱，但我至今不悔。
3. “这块表值多少钱?”可以说What does this watch cost?也可以说How much this watch costs?但如果说What price this watch costs?则不合乎英语习惯。
4. cost偶尔可用于进行体。例如：
　Good food and clothing are costing more since devaluation.　自从贬值以后，好的食品和服装相对较贵。（句中有比较级）
　This dictionary, you know, is costing me almost one hundred yuan.　你知道吗?这本字典花了我将近100元钱。（表达讲话时的强烈情绪）

　［同义词］ n. charge, expense, price, sacrifice, toll, value
　［词源］　古法语coster <拉丁语constare（价值，值→价值为，花费，成本，费用，代价）