Word · Frequency #11889
costing
成本核算；成本估算
The estimation of the cost of a process or product.
- 1.
The estimation of the cost of a process or product.
对过程或产品成本的计算。
对过程或产品成本的计算。；成本计算；成本会计；[经] 成本计算
In use
The company is doing a detailed costing for the new project.
We need to review the costings before approving the budget.
Accurate costing is essential for keeping the business profitable.
do a costing
We need to do a costing for the new project.
我们需要为新项目做成本计算。
costing of sth
常用搭配，后接具体事物。
The costing of the product includes raw materials and labor.
产品的成本计算包括原材料和劳动力。
the costing for sth
Please prepare the costing for the marketing campaign.
请准备营销活动的成本计算。
costings (plural)
复数形式常用于指多个核算项目。
The costings for all departments are due next week.
所有部门的成本计算下周截止。
Common mistakes
The costing of this product is too high.The cost of this product is too high.
在英漢翻譯中，「cost」（成本/價格）是名詞，表示某物的實際金額；而「costing」（成本計算）是名詞，指計算成本的過程或結果。將「costing」用於表示價格是常見的誤用，因為中文「成本」一詞涵蓋了價格和計算，但英語中兩者不同。應使用「cost」來表示價格。
We need to do a cost for the new project.We need to do a costing for the new project.
當表示進行成本計算或成本分析時，應使用名詞「costing」，而非「cost」。「cost」作為名詞通常指具體的金額，而「costing」則指計算過程。中文學習者可能受「成本」的籠統含義影響，誤將「cost」用於此處。
Connections
Collocations
- activity-based costing
- 作业成本法
- The company adopted activity-based costing to improve its product pricing.公司采用作业成本法来改进产品定价。
- job costing
- 分批成本核算
- Job costing helps the print shop calculate the cost of each order.分批成本核算帮助印刷店计算每笔订单的成本。
- standard costing
- 标准成本核算
- Standard costing makes it easier to compare actual and budgeted expenses.标准成本核算便于比较实际开支与预算开支。
- costing method
- 成本核算方法
- The manager asked the accountant to explain the chosen costing method.经理请会计解释所选用的成本核算方法。
- costing system
- 成本核算系统
- The new costing system automatically updates material prices.新的成本核算系统会自动更新材料价格。
Learner notes
Memory Tip
cost（成本）加 -ing，把成本一项项算进去的动作，就是成本核算。
Context & Register
语域：neutral 常见场景：business reporting、cost accounting、project planning 此义项为名词，指对成本或费用的估算，通常用于商务、会计或项目规划等专业语境，属于中性偏正式的语体。日常口语中较少单独使用，更多出现在书面报告或专业讨论中。
Grammar Note
常作不可数名词，表示成本计算过程；但也可作可数名词，如 'costings' 指多项具体成本计算。
Pronunciation & Spelling
Genuine rhyme: frosting /ˈfrɒstɪŋ/ rhymes with costing (both have /ɒstɪŋ/ in BrE). Beware lookalikes with a different vowel: coasting /ˈkəʊstɪŋ/, posting /ˈpəʊstɪŋ/, hosting /ˈhəʊstɪŋ/, casting /ˈkɑːstɪŋ/ (or /ˈkæstɪŋ/); they share only the spelling -sting, not the sound. Sting /stɪŋ/ is a shorter lookalike pronounced /stɪŋ/.
Usage priority
Collins 词频等级为 2，建议结合例句记忆，而不是只背中文释义。
Learn the forms together
页面下方列出了常见词形变化。学习时注意它们在句子中的语法位置。
Dictionary facts from ECDICT, WIKTIONARY, WORDNET.